Office of Tax Incentives

The Ohio Job Creation Tax Credit Program was established in 1993. The program provides a refundable tax credit against a company's corporate franchise or income tax based on the state income tax withheld from new, full-time employees. The Ohio Tax Credit Authority (Authority), a five-member independent board consisting of taxation and economic development professionals from throughout the state, is responsible for reviewing and approving applications for tax credit assistance and setting the benefit level. The Authority also has oversight responsibilities that include monitoring and reporting the progress of approved tax credit projects.

Contact: Office of Tax Incentives at (614) 466-2317, (800) 848-1300 or Email Us.

Click Here to request changes to an existing projects. 

2008 JCTC Annual Report (pdf)  

2008 JRTC Annual Report (pdf)

Public Notices

• Ohio Tax Credit Authority Members and Staff  (pdf)  
• Tax Credit Authority Deadlines & Meeting Dates - CY 2009 (pdf) 
• CAT Conversion Letter (pdf)
• Fiscal Filers Guidelines during Transition to CAT (pdf) 

Laws, Rules & Guidelines

• Ohio Revised Code 122.17 (pdf) 
• Local Match Calculator (xls)
• Ohio Administrative Code (pdf) 
• Program Guidelines and Application Process  (pdf ) 

Forms

• Declaration Regarding Material Assistance/Nonassistance Terrorist Organization (pdf )
• Request for Determination Regarding Relocation Restrictions (pdf) 
• Tax Disclosure Forms (pdf)

Annual Progress Report Documents and Forms

• 2009 Minority/Disadvantaged Status (pdf) 
• 2008 Annual Progress Report Forms - New!
• 2008 Annual Progress Report (Form JCTC-04 & 04A/04B)
• Important Notice (pdf) 
• Reporting Instructions (pdf)
• New Employee Summary (Form JCTC-02)  (xls)
• Minority/Disadvantaged Status (Form JCTC-01) (pdf)
• Fixed Asset Investment (Form JCTC-03) (pdf) 
• 2008 Blank Annual Progress Report Form  (pdf) 
• 2008 Blank Post - Term annual Progress Report Form (pdf)