I always thought tax credits for businesses were more related to numbers rackets than to actual economic gain.
Here's a thought experiment:
I take one person from my company, fire him, and split the job into two people. Both get paid less than half of the original guy I fired. Yet one of the keeps the old title. Did I create a job? Yes. Did I grow the economy? Doubtful.
While splitting one job into two seems far fetched, it's not that far fetched to split 8 jobs into 10, say.