The concept of the Job Creator Credit is for the government to give a hiring credit to companies that hire people that are unemployed.
Here is an example of how it would work. If a company hires 10 unemployed people in a given year at an average salary of $50k, they will receive a 10% government credit. Therefore, the government will give them a $50k credit to hire another unemployed person. The credit must be applied to hiring only and has to be an unemployed person. Therefore, the company hires 10 employees and gets one free!
The exact credit percentages can be figured out but conceptually this is how it would work. The idea would be that the benefit of getting 11 people off unemployment would be greater than the cost of the credit provided.