Chapter 122:11-2 | General Provisions - Ohio Commercial Driver's License Training Program

Rule 122:11-2-01 | Commercial Driver's License Training Program - Fees.

• Effective: April 12, 2024
• Promulgated Under: 119.03

(A) Servicing fee. A non-refundable servicing fee of four hundred dollars is due at the time of application approval. Upon approval notification from the director of development, applicants will have thirty days to submit payment of the fee. Grant of tax credit availability by the director of development to the applicant is contingent on the director's receipt of this service fee.

(B) Late fee. An employer that does not submit the training verification form under paragraph (C) of rule 122:11-2-02 of the Administrative Code by the twenty-first of January of the year after the employer is issued a tax credit certificate will be assessed a late fee of five hundred dollars. The late fee will be assessed on that day and the last day of each ensuing calendar month until the employer submits a complete training verification form to the director of development as set forth in paragrah (C) of rule 122:11-2-02 of the Administrative Code.

(C) Fees submitted to the director of development under this rule for the commercial driver's license training program will be credited to the tax incentives operating fund created under section 122.174 of the Revised Code and will be used by the director of development to administer section 122.91 of the Revised Code.

Last updated April 15, 2024 at 8:18 AM

Supplemental Information

Authorized By: 122.91
Amplifies: 122.91
Five Year Review Date: 4/12/2029

Rule 122:11-2-02 | Commercial Driver's License Training Program - Reporting Requirements.

• Effective: April 12, 2024
• Promulgated Under: 119.03

(A) Expense report form. Employers may submit an expense report form to the director of development after the first day and before the twenty-first day of January of the year following the year for which the director certified the employer's training expenses.

(1) The employer is to submit the expense report form to the director of development by the time and in the manner identified on the form in order to be considered received by the director.

(2) The director of development may recapture a tax credit allocation if the expense report form is not submitted to the director by the time and in the manner indicated on the form.

(3) Any recaptured tax credit allocation will be reallocated by the director of development to the total available tax credit amount to be certified by the director in the next calendar year.

(B) Training verification form. An employer is to submit the training verification form to the director of development after the first and before the twenty-first day of January in the year following the year the director issued a tax credit certificate to the employer.

(1) The employer is to submit the training verification form by the time and in the manner identified on the form to be considered received by the director.

(2) If the training verification form is not received by the director by the time and in the manner identified on the form, the employer may be assessed a late fee as set forth in paragraph (B) of rule 122:11-1-01 of the Administrative Code.

(C) If the twentieth day of January falls on either a Saturday or Sunday, the expense report form and training verification form are due to the director of development by five o-clock pm on the following Monday.

Last updated April 15, 2024 at 8:18 AM

Supplemental Information

Authorized By: 122.91
Amplifies: 122.91
Five Year Review Date: 4/12/2029

Rule 122:11-2-03 | Commercial Driver's License Training Program - Tax Credit Eligible Training Expenses.

• Effective: April 12, 2024
• Promulgated Under: 119.03

(A) The employer may submit qualifying tax credi eligible training expenses incurred by the employer in conjunction with a commercial driver's license training conducted by either third-party or internal training providers.

(B) Training costs incurred by an employer for third-party training providers with an active status on the Ohio-approved CDL course provider list created by the Ohio department of public safety are tax credit eligible training expenses.

(C) Costs incurred by an employer for internal, on the job CDL training from a qualified instructor are tax credit eligible training expenses.

(D) Tax credit eligible training expenses include training program tuition, internal instructor wages, screening costs, physical examinations, endorsement fees, training manuals, certification costs, and other costs as identified and approved by the director. Only expenses directly incurred by an employer are tax credit eligible training expenses.

Last updated April 15, 2024 at 8:19 AM

Supplemental Information

Authorized By: 122.91
Amplifies: 122.91
Five Year Review Date: 4/12/2029