Job Creation Tax Credit
Negotiated percentage of new Ohio employee payroll/withholding for the approved term.
Negotiated percentage of new Ohio employee payroll/withholding for the approved term.
Fit 1/3Difficulty 3/3Refundable
Ohio
3 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search Ohio
3 programs1 refundableEasiest: Research and Development Investment Tax CreditTop: Equipment, Investment, Research and Development
Programs
Ohio Historic Preservation Tax Credit
Credit based on qualified rehabilitation expenditures, subject to competitive allocation and...
Credit based on qualified rehabilitation expenditures, subject to competitive allocation and certification.
Fit 1/3Difficulty 3/3Not refundable
Research and Development Investment Tax Credit
7% of excess Ohio qualified research expenses over the average of the prior three years...
7% of excess Ohio qualified research expenses over the average of the prior three years; nonrefundable with carryforward.
Fit 2/3Difficulty 1/3Not refundable