Job Creation Tax Credit
Negotiated percentage of new Ohio employee
Expanding manufacturers creating substantial new Ohio payroll can negotiate a refundable credit through the Ohio Tax Credit Authority.
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
A qualifying historic industrial building can receive a competitively awarded rehabilitation credit.
Fit 1/3Difficulty 3/3Not refundable
Research and Development Investment Tax Credit
7% of excess Ohio qualified research expenses over the
Ohio's CAT-based research credit can apply to qualified research by wood-products manufacturers without a project award.
Fit 2/3Difficulty 1/3Not refundable