Ohio Workforce Training Tax Credits: What Employers Can Claim

A credit calculated as a percent of the new payroll you create. This is a job creation incentive, not a training subsidy.

Percent of created payroll, set in an agreement with the Tax Credit Authority. By law the term generally may not exceed fifteen years.

The employer. It is a refundable credit applied toward the company's commercial activity tax, and any excess is refunded.

• Create at least 10 jobs within three years with at least $660,000 in annual payroll
• Pay at least 150 percent of the federal minimum wage
• Show the credit is a major factor in your decision to go ahead with the project

A tax credit certificate for each employee age 19 or younger enrolled in an approved career-tech pathway, in a work-based learning job.

Lesser of $5,000 per eligible employee or 15% of wages paid. Funding is capped at $5 million per two-year state budget period.

The employer, as a nonrefundable credit against Ohio income tax. It does not apply to the Commercial Activity Tax.

• Ohio income taxpayer or pass-through entity
• Employee age 19 or younger in an approved career-tech pathway
• Wages subject to Ohio income tax withholding

Nothing for new hires today. The credit lapsed, so no new certifications issue for people who start work after December 31, 2025.

Before the lapse: 40% of up to $6,000 of first-year wages in the general case. Credits on wages paid by December 31, 2025 may still be carried forward.

The employer, as a federal business tax credit, certified through the state workforce agency.

• Not available for new hires starting after December 31, 2025
• Congress would need to extend it, and no extension was found as of September 2026