After laying off 400 employees in the U.S., and 160 in its hometown of Washington, D.C., some questioned whether LivingSocial would still qualify for the $32.5 million tax incentive the D.C. Council passed during the summer. The answer appears to be yes, assuming the company meets certain provisions. The details of the agreement, which was recently finalized, include: LivingSocial must distribute daily deals every year for at least 20 companies in the areas of Washington, D.C., disrupted by construction, or it can offer them services, such as