(1) As used in this subchapter, period of eligibility means:

(a) in the case of a new corporation, the consecutive three-year period during which a credit may be claimed, commencing from the initial act of doing business in Montana; or

(b) in the case of an expanding corporation, the consecutive three-year period during which a credit may be claimed, commencing with the increase in total full-time jobs by 30% or more within a 12 month period.

(2) Those periods of time before actual production of a product, during which support, planning, construction of facilities, and other preparatory activities occur, shall be included in determining the period of eligibility.