Ohio Revised Code Search

...(A) No person shall be permitted to register as an executive agency lobbyist under division (A) or (B) of section 121.62 of the Revised Code if the person is convicted of or pleads guilty to committing on or after the effective date of this section any felony offense listed or described in divisions (A)(1) to (6) of section 101.721 of the Revised Code in the circumstances specified in the particular division. (B) ...

...d executive official, the director of a department created under section 121.02 of the Revised Code, a particular executive agency official, or a particular member of the staff of any public officer listed in division (B)(2) of this section, the employer or executive agency lobbyist also shall state the name of the public officer or employee to whom, at whose request, for whose benefit, or on whose behalf the expendi...

...as made or entered into, in a statement filed with the joint legislative ethics committee with the updated registration statement required by division (B) of section 121.62 of the Revised Code. The statements shall be filed at the times specified in section 121.62 of the Revised Code. Each statement shall describe each financial transaction that occurred during the four-calendar-month period that ended on the last da...

... lobbyist may file a complaint with the Ohio ethics commission. The commission shall proceed to investigate the complaint as though it were filed under section 102.06 of the Revised Code. The complaint shall be filed at least three days prior to the time the statement is required to be filed with the joint legislative ethics committee. The time for filing a disputed expenditure or financial transaction in any statem...

...(A) Sections 121.62 and 121.63 of the Revised Code do not apply to efforts to influence executive agency decisions or conduct executive agency lobbying activity by any of the following: (1) Appearances at public hearings of the committees of the general assembly, at court proceedings, at rule-making or adjudication proceedings, or at other public meetings; (2) News, editorial, and advertising statements published i...

...(A) Except as provided in division (B) of this section, no person shall engage any person to influence executive agency decisions or conduct executive agency lobbying activity for compensation that is contingent in any way on the outcome of an executive agency decision and no person shall accept any engagement to influence executive agency decisions or conduct executive agency lobbying activity for compensation...

...utive official and the director of each department created under section 121.02 of the Revised Code, who shall distribute the list to the appropriate personnel under his jurisdiction. The joint committee shall provide copies of the list to the general public upon request and may charge a reasonable fee not to exceed the cost of copying and delivering the list. (C) The joint committee shall maintain a list of all ex...

...nnection with statements required to be filed under these sections and, in the event of an apparent violation, shall report his findings to the prosecuting attorney of Franklin county, who shall institute such proceedings as are appropriate.

...As used in sections 121.71 to 121.75 of the Revised Code: (A) "Agency" means an "agency" as defined in section 111.15 or 119.01 of the Revised Code. (B) "Rule" means a new rule or an amendment to an existing rule. "Rule" includes an appendix to a rule.

...An agency incorporates a text or other material into a rule by reference when it refers in the rule to the text or other material as if it were spelled out or otherwise reproduced in the rule. The agency shall accompany the incorporation by reference with a citation that provides information sufficient to enable a reasonable person to whom the rule applies readily and without charge to find and inspect the text or o...

...When an agency files the original or a revised version of a rule in proposed form under division (D) of section 111.15 or division (C) of section 119.03, or a rule for review under section 106.03 of the Revised Code, that incorporates a text or other material by reference, the agency also shall file in electronic form, one complete and accurate copy of the text or other material incorporated by reference with, or oth...

...When an agency files a rule in final form that incorporates a text or other material by reference, the agency, prior to the effective date of the rule, shall ensure that the text or other material is available from the agency. The agency promptly and without charge shall make the text or other material available to any person who requests access to the text or other material.

...(c) An act of this state in the Laws of Ohio; (d) A rule in the Administrative Code; (e) A rule in the Monthly Record; or (f) A rule in the Register of Ohio. (2) Sections 121.71 to 121.74 of the Revised Code do not apply to the incorporation by reference into a rule of any of the following: (a) A section of the United States Code; (b) An uncodified federal statute appended as a legislative note to a section in ...

...eans a state agency that is required to file proposed rules for legislative review under division (D) of section 111.15 or division (C) of section 119.03 of the Revised Code. (B) "Draft rule" means any newly proposed rule and any proposed amendment, adoption, or rescission of a rule prior to the filing of that rule for legislative review under division (D) of section 111.15 or division (C) of section 119.03 of the...

...The offices of the governor, lieutenant governor, auditor of state, secretary of state, treasurer of state, and attorney general shall comply with the business review provisions of sections 106.03 and 106.031 and 121.81 to 121.82 of the Revised Code, but are not required to submit any document to the common sense initiative office or to prepare any document that would have been prepared in response to recommendations...

...earch was conducted. An agency may not file a proposed rule for legislative review under division (D) of section 111.15 or division (C) of section 119.03 of the Revised Code earlier than the sixteenth business day after electronically transmitting the draft rule to the common sense initiative office.

...(A) Each state agency shall develop, and as it becomes necessary or advisable may improve, customer service standards for each employee of the agency whose duties include a significant level of contact with the public. The agency shall base the standards on the job descriptions of the positions that the employees hold in the agency. An agency is not required to adopt the standards by rule. A state agency that i...

...(A) Except as provided in division (E) of this section, an agency shall review its operations to identify principles of law or policy that have not been stated in a rule and that the agency is relying upon in conducting adjudications or other determinations of rights and liabilities or in issuing writings and other materials, such as instructions, directives, policy statements, guidelines, handbooks, manuals, advisor...

...(A) A person may petition an agency in writing to restate a principle of law or policy in a rule if (1) the person was a party to an adjudication or other determination before an agency that has resulted in an order or other disposition or was a party to a civil action in which judgment has been entered, and (2) the adjudication or other determination, or the civil action, involved a principle of law or policy relied...

...public employees retirement system, the Ohio police and fire pension fund, the state teachers retirement system, the school employees retirement system, and the state highway patrol retirement system.

...orce, the state lottery commission, the Ohio casino control commission, the state racing commission, and the public utilities commission of Ohio. Rules adopted by an otherwise independent official or entity organized under a state agency shall be attributed to the agency under which the official or entity is organized for the purposes of sections 121.95, 121.951, 121.952, 121.953, and 121.954 of the Revised Code. ...

...(A)(1) Using the criteria listed in division (A) of section 106.03 of the Revised Code, a state agency shall amend or rescind rules identified in its base inventory of regulatory restrictions prepared under section 121.95 of the Revised Code as necessary to reduce the total number of regulatory restrictions by thirty per cent, according to the following schedule: (a) A ten per cent reduction not later than June 30,...

...(A) If a state agency fails to reduce regulatory restrictions by a required percentage within one hundred twenty days after a reduction deadline in section 121.951 of the Revised Code, the joint committee on agency rule review shall afford the state agency an opportunity to appear before the joint committee to show cause why the agency's required reduction in regulatory restrictions should be lessened. If the joint c...

...(A) Effective July 1, 2025, the number of regulatory restrictions in this state shall not exceed a number of regulatory restrictions determined by the joint committee on agency rule review in accordance with this section. The joint committee shall determine that number by calculating, for each agency, the number of regulatory restrictions identified by the agency in the base inventory prepared under section 121.95 of...

...de do not apply to rules adopted by the Ohio casino control commission under Chapter 3775. of the Revised Code.

...(A) Whoever violates division (A), (B), or (C) of section 121.61 or section 121.67 of the Revised Code is guilty of a misdemeanor of the fourth degree. (B) Whoever violates division (D) of section 121.61 of the Revised Code is guilty of a misdemeanor of the first degree.

...Whoever violates section 121.47 of the Revised Code is guilty of a misdemeanor of the second degree.

..."development services agency" means the department of development and the "director of development services" means the director of development. Whenever the development services agency or director of development services is referred to or designated in any statute, rule, contract, grant, or other document, the reference or designation shall be deemed to refer to the department of development or director of developmen...

...(A) The department of development shall develop and promote plans and programs designed to assure that state resources are efficiently used, economic growth is properly balanced, community growth is developed in an orderly manner, and local governments are coordinated with each other and the state, and for such purposes may do all of the following: (1) Serve as a clearinghouse for information, data, and other mater...

...The director of development may designate any governmental entity as an agency of the state to act within a specified region of the state for the purpose of creating and preserving jobs and employment opportunities and financing projects intended to create or preserve jobs and employment opportunities. Any such designation shall be in addition to agency designations made for such purpose by, or by the director pursua...

...The department of development shall post the following on the official internet site of the department: (A) Annual reports of the progress and status of eligible projects made as required under division (E) of section 122.0814 of the Revised Code; (B) The annual report made by the director of development under section 122.0817 of the Revised Code; (C) Reports made by the third frontier commission under section 184...

...ter 3769. of the Revised Code. (B) The department of development or any other entity that administers any program or development project established under Chapter 122., 166., or 184. of the Revised Code or in sections 149.311, 5709.87, or 5709.88 of the Revised Code shall not provide any financial assistance, including loans, tax credits, and grants, staffing assistance, technical support, or other assistance t...

...sistance in accordance with the laws of Ohio. It may contract or enter into agreements with any person, governmental agency, or public or private organization, and any local or regional agency or political subdivision of the state may contract with it, to carry out the purposes of Chapter 122. of the Revised Code. The department may require, in all contracts for assistance stipulations that the contractors and any su...

...te, and of multi-state regions of which Ohio is a part.

...er Chapter 1724. of the Revised Code or Ohio development corporations organized under Chapter 1726. of the Revised Code and industrial and commercial concerns seeking to locate or expand in the state; (D) Upon request, consult with public agencies or authorities in the preparation of studies of human and economic needs or advantages relating to economic and community development; (E) Encourage, promote, and assist ...

...The director of development shall do all of the following with regard to the encouraging diversity, growth, and equity program created under section 122.922 of the Revised Code: (A) Conduct outreach, marketing, and recruitment of EDGE business enterprises, as defined in that section; (B) Provide business development services to EDGE business enterprises in the developmental and transitional stages of the program,...

...The director of development may found an employment opportunity program that encourages employers to employ individuals who are members of significantly disadvantaged groups. If the director intends to found such an employment opportunity program, the director shall adopt, and thereafter may amend or rescind, rules under Chapter 119. of the Revised Code to found, and to operate, maintain, and improve, the progr...

... for services commonly provided by the department. The procedure shall require the director to annually review the established fees. (5) Do all things necessary and appropriate for the operation of the state's foreign offices. (B) All contracts entered into under division (A)(2) of this section and any payments of expenses under division (A)(3) of this section related to the operation and maintenance of foreig...

...There is hereby created in the state treasury the international trade cooperative projects fund. The fund shall consist of all of the following: (A) Moneys received from private and nonprofit organizations involved in cooperative agreements related to import/export and direct foreign investment activities; (B) Cash transfers from other state agencies or any state or local government to encourage, promote,...

...The department of development shall: (A) Assemble, analyze, and make available to governmental agencies and the public, information relative to the human, natural, and economic resources and economic needs of the state; (B) Prepare and maintain, in cooperation with departments and agencies of the state, comprehensive plans and recommendations for promotion of more desirable patterns of growth and development of the...

...ice to be known as the office of TourismOhio. The office shall be under the supervision of a director who shall be of equivalent rank of deputy director of the agency and shall serve at the pleasure of the director of development. (B) The office shall do both of the following: (1) Promote the state as a destination for living, learning, working, and traveling, and provide related services or otherwise carry out...

...(A) The TourismOhio advisory board is hereby established to advise the director of development services and the director of the office of TourismOhio on strategies for promoting tourism in this state. The board shall consist of the chief investment officer of the nonprofit corporation formed under section 187.01 of the Revised Code or the chief investment officer's designee, the director of the office of TourismOhio,...

... costs incurred by the office of TourismOhio in promoting this state.

...inister, or otherwise be involved with Ohio tourism-related promotional programs. Compensation under such agreements shall be determined by the director and may include deferred compensation. This compensation is payable from the tourism fund created in section 122.072 of the Revised Code. Any excess revenue generated under such a cooperative or contractual agreement shall be remitted to the fund to be reinves...

...(A) As used in this section: (1) "Alternative fuel" has the same meaning as in section 125.831 of the Revised Code. (2) "Biodiesel" means a mono-alkyl ester combustible liquid fuel that is derived from vegetable oils or animal fats, or any combination of those reagents, and that meets American society for testing and materials specification D6751-03a for biodiesel fuel (B100) blend stock distillate fuels. (3...

...(A) As used in this section: (1) "Alternative fuel" means compressed natural gas, liquid natural gas, or liquid petroleum gas. (2) "Alternative fuel vehicle" means a motor vehicle that is registered in this state for operation on public highways, is propelled by a motor that runs on alternative fuel, and has a gross vehicle rating of at least twenty-six thousand pounds. "Alternative fuel vehicle" includes a bi-fuel...

...ram established by the United States department of energy and the United States environmental protection agency. The director shall adopt rules under Chapter 119. of the Revised Code that are necessary for successful and efficient administration of the energy star rebate program and shall specify in the rules that grant availability is limited to federal stimulus funds or any other funds specifically appro...

... and general assembly; (8) Operate the Ohio first-stop business connection to assist individuals in identifying and preparing applications for business licenses, permits, and certificates and to serve as a public distributor for all forms, applications, and other information related to business licensing. Each state agency, board, and commission shall cooperate in providing assistance, information, and materials to ...

...(A) The office of small business and entrepreneurship in the development services agency shall prepare and publish a "small business register" or contract with any person as provided in this section to prepare and publish the register. The small business register shall contain the following information regarding each proposed rule recorded by the office of small business and entrepreneurship: (1) The title and admin...

...The department of development shall provide for low-interest loans to small businesses, as defined by rules adopted pursuant to the "Small Business Act," 72 Stat. 384 (1972), 15 U.S.C.A. 632, as amended, that are engaged in the export of goods produced in this state. In carrying out the purposes of this section, the department shall develop operating procedures that are essentially the same as those of the United Sta...

...(A) The director of development shall administer a shovel ready sites program to provide grants for projects to port authorities and development entities approved by the director. Grants may be used to pay the costs of any or all of the following: (1) Acquisition of property, including options; (2) Preparation of sites, including brownfield clean-up activities; (3) Construction of road, water, telecommunicat...

...o be identified as contaminated by the Ohio environmental protection agency or the United States environmental protection agency; (g) Infrastructure improvements, including the following: (i) Demolition of buildings and other structures; (ii) Installation or relocation of water, storm water and sanitary sewer lines, water and waste water treatment facilities, pump stations, and water storage mechanisms and oth...

...e program shall be administered by the department of development. All grants shall be awarded through one of the following two processes: (1) The annual competitive process under sections 122.087 to 122.0811, 122.0814, and 122.0815 of the Revised Code; (2) The discretionary process under sections 122.0812 to 122.0815 of the Revised Code. (B) The annual competitive process shall be administered by the depa...

...The director of development shall establish an annual competitive process for making grants described in section 122.086 of the Revised Code in accordance with rules adopted under that section. At least two-thirds of the amounts that may be distributed as grants each year under the job ready site program shall be distributed under the annual competitive process.

...the department of development and shall file it with the district public works integrating committee with jurisdiction over the area in which the eligible project is located.

...An eligible applicant shall provide all of the following on the annual competitive process application: (A) Contact information for the eligible applicant; (B) A legal description of the property for which the grant is requested; (C) A summary of the proposed eligible project that includes all of the following: (1) A general description of the eligible project, including individuals, organizations, or other ...

...f the selected eligible projects to the department of development in the time and manner required by the rules governing the annual competitive process for the job ready site program. (B) For a district public works integrating committee that does not have an executive committee, the full committee shall perform the functions assigned to the executive committee under section 122.0816 of the Revised Code and di...

...The department of development shall evaluate each eligible project selected pursuant to section 122.0810 of the Revised Code to determine whether the application for the proposed eligible project is complete and whether it meets the requirements of section 122.0815 of the Revised Code. If the application is complete and the project meets the requirements of section 122.0815 of the Revised Code, the department shall n...

...The director of development shall establish a discretionary process that permits the director to make grants described in section 122.086 of the Revised Code in situations that include those in which the timing of a proposed eligible project is such that the annual competitive process is not suitable. The director, as part of the guidelines established for the discretionary process for the job ready site progra...

...ction 122.0815 of the Revised Code, the department shall notify the applicant of the deficiencies and work with the applicant to correct the deficiencies. If the deficiencies are corrected, the director shall make a recommendation to the controlling board asking for approval to make the discretionary grant for the eligible project.

... (D) Provisions for the recovery by the department of development of grant funds for failure to meet the terms of the agreement; (E) A requirement that annual reports be made by the eligible applicant on the progress of the eligible project and any other information about the status of the project as required by the guidelines and rules established for the job ready site program; (F) Any other provisions the d...

...(A) A project shall meet the following requirements in order to be considered for a grant under the annual competitive process: (1) The application for the grant is made by an eligible applicant. (2) The project for which the application is made is an eligible project. (3) The eligible applicant commits to all the following: (a) To use the grant to pay only allowable costs for the eligible project; (b) Not to us...

...The department of development and the executive committees of district public works integrating committees shall apply the following factors to eligible projects under the annual competitive process to determine a priority order for the eligible projects subject to that process: (A) The potential economic impact of the eligible project; (B) The potential impact of the eligible project on economic distress; (C) The...

...In accordance with the guidelines established to govern the discretionary process and the rules adopted to govern the annual competitive process for the job ready site program, the director of development shall publish an annual report that includes the following: (A) Details on each grant awarded pursuant to the program; (B) The status of projects funded in previous years; (C) The amount of grants awarded fo...

...The rules adopted to govern the annual competitive process for the job ready site program may provide for recovery of the costs, or a portion thereof, incurred by district public works integrating committees and executive committees in conducting their duties under the program.

...The job ready site development fund is hereby created in the state treasury. The fund shall consist of the net proceeds of obligations issued and sold by the issuing authority pursuant to sections 151.01 and 151.11 of the Revised Code. Investment earnings of the fund shall be credited to the fund. Moneys in the fund shall be used to make grants for eligible projects pursuant to sections 122.085 to 122.0820 of the Rev...

... use development on the web site of the department of development not later than the first day of August following certification of the project. The tax credit authority shall update the published information annually until the project is complete and the credit or credits are fully claimed. The published information shall include all of the following: (1) The location of the transformational mixed use development...

...Each department, bureau, institution, agency, commission, or office of the state government, shall, upon request, furnish to the department of development any information it has available. The department of development shall cooperate with each department, bureau, institution, agency, commission, or office of the state government and shall furnish any information it has available to such departments, bureaus, instit...

...The director of development may employ and fix the compensation of technical and professional personnel, who shall be in the unclassified civil service, and may employ other personnel, who shall be in the classified civil service, as necessary to carry out the provisions of sections 122.011 to 122.11, 122.17, and 122.18 of the Revised Code.

...As used in this section and in sections 122.121 and 122.122 of the Revised Code: (A) "Endorsing county" means a county that contains a site selected by a site selection organization for one or more games. (B) "Endorsing municipality" means a municipal corporation that contains a site selected by a site selection organization for one or more games. (C) "Game support contract" means a joinder undertaking, joinder...

...municipality, or endorsing county shall file a copy of the joinder agreement with the director. The grant shall be used exclusively by the local organizing committee, endorsing municipality, or endorsing county to pay its qualifying costs under the game support contract. (C) For the purposes of division (A) of this section, the director of development services, in consultation with the tax commissioner, shall desig...

...There is hereby created in the state treasury the sports event grant fund, which shall consist of money appropriated to the fund. Money in the fund shall be used solely to make grants to a local organizing committee, endorsing municipality, or endorsing county under section 122.121 of the Revised Code. Except for amounts refunded under division (E) of section 122.121 of the Revised Code, money may not be credited o...

...As used in sections 122.13 to 122.136 of the Revised Code: (A) "Closing" means the permanent cessation of operations at an establishment that employs at least twenty-five persons. (B) "Employee-owned corporation" means a business operation that is controlled by a board of directors that is selected by the shareholders on a basis of one vote per shareholder and in which the management rights are represented by votin...

...There is hereby created the employee ownership assistance program to be administered by the director of development. The director may employ any professional and technical personnel and other employees that are necessary to comply with sections 122.13 to 122.136 of the Revised Code. The director shall assist an individual or group of individuals, who seek assistance in the establishment of an employee-owned corporat...

...The director of development shall do all of the following: (A) Develop, collect, and disseminate information useful to individuals and organizations throughout the state in undertaking or promoting the establishment and successful operation of employee-owned corporations; (B) Assist in the evaluation of the feasibility and economic vitality of employee-owned corporation proposals received in the employee ownership ...

...The director of development shall publicize the availability of the employee ownership assistance program and its services to local governments and to business and labor organizations and shall coordinate with local governments, business and labor organizations, and other state agencies in obtaining information relating to the possible relocation of operations or closing of a business establishment.

...explain the services available from the department of development relative to the formation of an employee-owned corporation.

...Any individual, group of individuals, employees, organization of employees, or local community affected by any closing or relocation of a business establishment's operations or the proposed closing or relocation of a business establishment's operations may request, in a manner prescribed by the director of development, assistance in efforts to study the feasibility of the establishment of an employee-owned corporatio...

...The director of development services shall prepare and submit a report to the governor and the general assembly annually on or before the first day of August of the services and activities of the employee ownership assistance program for the preceding calendar year. The director shall include in the report information regarding the number, names, and locations of business establishments that have been or likely...

...ordance with Section 5a of Article XII, Ohio Constitution, to make road improvements associated with retaining or attracting business for this state, including both of the following: (1) Construction, reconstruction, maintenance, or repair of public roads that provide access to a public airport or are located within a public airport; (2) Construction, reconstruction, maintenance, or repair of public roads that prov...

... of tax credit allocation issued by the department of development under division (I)(1) of section 122.151 of the Revised Code. The investment shall purchase an equity interest in the fund or purchase, at par value or premium, a debt instrument issued by the fund that meets all of the following criteria: (1) The debt instrument has an original maturity date of at least five years after the date of issuance. (2)...

...in support of the plan may apply to the department of development for certification as a rural business growth fund. The application shall include all of the following: (1) The total eligible investment authority sought by the applicant under the business plan; (2) Documents and other evidence sufficient to prove, to the satisfaction of the agency, that the applicant meets all of the following criteria: (a) The...

...(A) There is hereby allowed a nonrefundable tax credit for owners of tax credit certificates issued by the development services agency under division (B) of this section. The credit may be claimed against the tax imposed by section 3901.86, 5725.18, 5729.03, or 5729.06 of the Revised Code. (B) On the closing date, a taxpayer that made a credit-eligible capital contribution to a rural business growth fund shall be ...

...(A) The department of development shall not be required to issue a tax credit certificate under section 122.152 of the Revised Code if either of the following applies: (1) The credit-eligible capital contribution was made in a program one rural business growth fund that fails to: (a) Invest fifty per cent of its eligible investment authority in growth investments within one year of the closing date; and (b) Inv...

...rowth fund shall submit a report to the department of development on or before the first day of each March following the end of the calendar year that includes the closing date until the calendar year after the fund has decertified. The report shall provide an itemization of the fund's growth investments and shall include the following documents and information: (1) A bank statement evidencing each growth investme...

...(A)(1) For each calendar year in which a rural business growth fund makes or maintains a growth investment in a rural business concern in this state, the fund shall determine the number of new full-time equivalent employees produced at the business concern as a result of the investment. New full-time equivalent employees shall be computed by subtracting the number of full-time equivalent employees at the rural busine...

... may request a written opinion from the department of development as to whether the business qualifies as a rural business concern based on the criteria prescribed by section 122.15 of the Revised Code. The request shall be submitted in a form prescribed by rule of the agency. The agency shall issue a written opinion to the fund within thirty business days of receiving such a request. Notwithstanding division (J) of ...

...y available data from the United States department of commerce, bureau of economic analysis as of the date the most recent federal decennial census was published. (ii) In the case of a municipal corporation, its per capita income is equal to or less than eighty per cent of the per capita income of the United States as determined by the most recently available five-year estimates published in the American community...

...(A) As used in this section: (1) "Subdivision" means a municipal corporation, township, or county. (2) "Legislative authority" means the legislative authority of a municipal corporation, a board of the township trustees, or a board of county commissioners. (3) "Subdivision's territory" means, in the case of a municipal corporation, the territory of the municipal corporation; in the case of a township, the uninc...

... of the authority. (2) If a taxpayer files for bankruptcy and fails as described in division (K)(1)(a), (b), or (c) of this section, the director may immediately commence an action to recoup an amount not exceeding one hundred per cent of the sum of any credits received by the taxpayer under this section. (3) In determining the portion of the tax credit to be refunded to this state, the tax credit authority sha...

... of the authority. (2) If a taxpayer files for bankruptcy and fails as described in division (J)(1)(a) or (b) of this section, the director may immediately commence an action to recoup an amount not exceeding one hundred per cent of the sum of any credits received by the taxpayer under this section. (3) In determining the portion of the credit to be refunded to this state, the authority shall consider the effec...

...on with the tax commissioner, and shall file the form with the tax return for the taxable year for which the grant is claimed. In no event shall the grant reduce a taxpayer's tax liability below the minimum tax owed for the taxable year. The grant request form shall provide the information required to allow the grant for the taxable year and is subject to audit by the director and the commissioner. Any portion of the...

... and intending to claim the grant shall file, with the director of development, a notice of intent to claim the grant on a form prescribed by the director of development. The director of development shall inform the tax commissioner of the notice of intent to claim the grant. No grant may be claimed under this section for any manufacturing machinery and equipment with respect to which a notice was not filed by the da...

...There is hereby created in the state treasury the tax incentives operating fund. The fund shall consist of any amounts appropriated to it and money credited to the fund pursuant to section 122.151, 122.154, 122.17, 122.171, 122.175, 122.85, 122.86, 3735.672, 5709.68, or 5725.33 of the Revised Code. The director of development services shall use money in the fund to pay expenses related to the administration of (A) th...

... and other information submitted to the department of development services or the tax credit authority by an applicant for or recipient of an exemption under this section, and any information taken for any purpose from such statements or information, are not public records subject to section 149.43 of the Revised Code. However, the chairperson of the authority may make use of the statements and other information for ...

...ation submitted by the employer to the department of job and family services pursuant to section 4141.20 of the Revised Code indicating the employer's qualifying employees and the employer's base employment threshold; (4) A statement that the employer agrees to provide to the director any receipts, invoices, or similar documents demonstrating that the employer used the grant for the activities described in div...

...rized under Section 6(C) of Article XV, Ohio Constitution. Money in the fund shall be used by the development services agency to provide grants under this section.

...mployees to earn a microcredential. The department of development, in consultation with the governor's office of workforce transformation and the department of higher education, shall develop the program. (C)(1) An employer seeking to participate in the program shall submit an application to the director of development during an application period established by the director. The employer shall include in the appli...

...A state board or local board; (8) The department of job and family services; (9) A business, trade, or industry association; (10) A charitable organization; (11) An economic development organization; (12) A nonprofit or community-based organization or intermediary; (13) The Ohio state university extension division established under section 3335.16 of the Revised Code or the central state university extens...

...ividuals to earn a microcredential. The department of development, in consultation with the governor's office of workforce transformation, shall administer the program. (C) A training provider seeking to participate in the program shall submit an application to the director of development. The training provider shall include in the application all of the following information: (1) The number of microcredentials...