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Ohio Manufacturing Machinery and Equipment Investment Tax Credit Program

• M&E Investment Grant Program
  • Ohio Revised Code Section 122.172 (122.172) (pdf 56k) 
  • Ohio Revised Code Section 122.173 (122.173) (pdf 103k)
    
    
• M&E Investment Tax Incentive Program
  • Ohio Revised Code 5733.33 (pdf 86k)
  • Ohio Revised Code 5747.31 (pdf 173k)
    
    
• Program Guidelines
  • M&E Investment Grant Program (pdf 73k)
  • M&E Investment Tax Credit Program (pdf 98k) 
  • M&E Investment Grant/M&E Investment Tax Credit Comparison Matrix (pdf 102k) 
  • Notice of Intent (NOI) filing due dates (pdf 86k)
  • Frequently Asked Questions (pdf 182k) 
  • Program Investment Cap and Relocation Issues (pdf 64k) 
  • Sample Calculation (pdf 139k)
    
    
• Program Forms
  • Request Cap Waiver (pdf 99k)
  • Sample Letter Requesting Cap Waiver (pdf 43k) 
  • Taxable Year 2007 M&E Investment Grant Form and Instructions (pdf 22k)
  • Taxable Year 2008 M&E Investment Grant Form and Instructions (PDF)
  • Taxable Year 2008 M&E Investment Grant Form and Instructions (PDF Fill-In) 
  • Taxable Year 2009 M&E Investment Grant Form and Instructions (PDF) 
  • Taxable Year 2009 M&E Investment Grant Form and Instructions (PDF Fill-In) 
    
    
• Links to Taxation Information Releases
  • September 22, 1995
  • May 6, 1996 
  • September 2004 (re U.S. Sixth Circuit Court of Appeals decision on Cuno)
    
    
• Notice of Intent

Search if Notice of Intent has been filed with the Ohio Department of Development 

• Priority Investment Area Maps
  • Priority Investment Area Definitions (pdf 75k)
  • 1998 Priority Investment Area Map 
  • 1999 Priority Investment Area Map
  • 2000 Priority Investment Area Map
  • 2001 Priority Investment Area Map (pdf 114k) 
  • 2002 Priority Investment Area Map
  • 2003 Priority Investment Area Map (pdf 121k) 
  • 2004 Priority Investment Area Map (Jan. to June) (pdf 95k) 
    • 2004 Priority Investment Area Map (Jul. to Dec.)
    • 2005 Priority Investment Area Map (Jan to June)

• Priority Investment Area, Inner City Distress – Akron (pdf 121k) 
• City of Akron Eligible Census Tracts (pdf 121k)
• Priority Investment Area, Inner City Distress, Cincinnati (pdf 121k) 
  • City of Cincinnati Eligible Census Tracts (pdf 121k) 
• Priority Investment Area, Inner City Distress, Columbus (pdf 121k) 
  • City of Columbus Eligible Census Tracts (pdf 121k) 
• Priority Investment Area, Inner City Distress, Toledo (pdf 121k) 
  • City of Toledo Eligible Census Tracts (pdf 121k)