Before a qualified business entity earns a tax credit, it shall meet the following timing requirements: Construction, acquisition, or installation of the project shall begin within 12 months after the earlier of the date on which the qualified business entity: Notifies the Department in writing that it intends to apply for a tax credit for a project in that county; or Provides a written application to the Department for a tax credit for a project in that county; The project shall be completed no later than the date which is 3 years after the date on which the qualified business entity began construction, acquisition, or installment of the project; The qualified business entity shall have created and filled at least 25 qualified positions at the project within any 24-month period occurring during the period beginning on the date of notification of an intent to seek certification and ending 24 months after completion of the project; and The 25 qualified positions shall have been filled for 12 months, which need not be consecutive.