A key consideration there with the hypothetical job creation is that this facility is on the border of Wisconsin and Illinois. There is more unemployment in the Illinois side of the border on the Wisconsin side suggesting that the ratio will be similarly skewed.

Lake County, IL has 4.6% unemployment; Kenosha county, WI is at 3.7%. McHenery county, IL is at 4.0%, Walworth county, WI is at 2.8%.

Most states collect income tax for all income generated in that state. For example, if you work in Minnesota and live in North Dakota, you pay income tax to Minnesota. There is an agreement between Wisconsin and Illinois that people working in state A and living in state B pay income tax to state B rather than A.

So, for the jobs created, over half of those will be from Illinois residents who pay their income tax to Illinois instead.