Ohio · Jobs · OH-JCTC-001
Job Creation Tax Credit
Publication revised September 24, 2026. Sourcebook page 217.
Credit amount / calculation
Negotiated percentage of new Ohio employee payroll/withholding for the approved term.
Business fit and eligible activity
Expanding manufacturers creating substantial new Ohio payroll can negotiate a refundable credit through the Ohio Tax Credit Authority. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Eligibility and practical use
This is a hiring credit, not an equipment credit. It becomes interesting only when the planned headcount clears the program threshold and the new jobs satisfy wage, hours, location, and retention rules. A logging contractor should confirm that its industry or work location is within the eligible class before counting the jobs. Hiring before the required certification or reservation can jeopardize the credit. Page
Illustrative business benefit
Use-of-credit illustration, not an estimated award: assume the agency or completed tax form establishes a $1,000 credit for the qualifying activity described above. With $600 of eligible tax due, a fully refundable $1,000 award would offset that tax and leave $400 refundable, subject to the program's refund procedure. Obtain the actual program calculation before estimating a project benefit.
Timing / first action
Seek approval before starting the overall project, including site work or construction. Contact the administering agency and secure the required approval before the project is publicly or contractually committed.
Official sources
- codes.ohio.gov — Ohio Revised Code §122.17 (codes.ohio.gov)
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Clean Electricity Investment Credit (Internal Revenue Code §48E)
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