Steve's barking, there is only one way to create jobs.

There is only one way to create jobs, that's by hiring people.
If your town or city needs teachers you hire teachers. If your area needs to repair it's roads, bridges and the like you hire people. Giving tax breaks doesn't guaranty anything except more money into circulation.
Maybe that money will be used for spending, and possibly create jobs for it's possibly that the extra money would create a demand that will be only for filled with more workers. It's also possible that putting more money into circulation would only result in inflation with no job creation what's so ever.