|Two of Florida's incentive programs, the Qualified Target Industry Tax Refund and the Qualified Defense Contractor Tax Refund, allow preapproved companies to get tax refunds for creating at least 10 jobs with wages that are at least 115 percent of the average wage in the state, county or metropolitan area. The state usually pays 80 percent of the refund and local government the other 20 percent. The governor's office, which administers the programs, staggers the refunds over at least four years so companies get refunds only after paying taxes and meeting scheduled job and wage targets. Between 1994 and June 2004, the state certified 512 business projects under those two programs, according to a Times analysis. So far, only six of those projects have been completed, getting state tax refunds totaling $3.2-million. Of the remaining 506 projects, 294 are ongoing and 212 have been declared inactive by the state.