(A) The construction progress report must include an employment report including the number of days during the reporting period that construction was in progress, the total number of hours worked by employees employed in the construction or installation of the energy project during the reporting period, and the total number of hours worked by Ohio-domiciled employees employed in the construction or installation of the energy project during the reporting period.
(B) The construction completion report must include a list of individuals employed in the construction or installation of the energy project during the construction period, their residence addresses, and the number of hours worked by each employee employed in the construction or installation of the energy project. Each employee for which hours of employment are reported should be designated either as an Ohio-domiciled employee or an employee domiciled outside Ohio. The applicant shall also provide a signed certificate in the form prescribed by the director from each employee with an Ohio address that he or she is Ohio-domiciled.
(C) The applicant shall retain, and cause any contractor involved in the project to retain, in its records for a period of at least three years after the energy project is placed in service the employee certificates of Ohio domicile together with evidence of each such employee's Ohio domicile. Evidence of Ohio domicile may include a copy of an unexpired driver's license issued by the state of Ohio to the employee showing an Ohio residence address, an Ohio voter registration card for the employee dated during the construction period, a utility bill dated during the construction period addressed to the employee at his or her Ohio residence address, or such other documentation as the director determines reasonably demonstrates that the employee's permanent residence is in the state of Ohio. Upon request of the director, the applicant shall provide evidence of Ohio domicile for each employee designated as Ohio-domiciled.