Ohio Disclosure Regimes

State Year of Disclosure Law Specific Subsidy Program Affected by Law
(*Means Update to Earlier Law)		 Disclosure Law State Statute Excerpt Subsidies in Sample? (Y/N) Internal Disclosure? (Y/N) External Disclosure? (Y/N)
Ohio 1983 General Reporting by Economic Development Division 140 v S 227 (Eff 7-14-83); 144 v H 298 (Eff 7-26-91) ORC Ann. 122.64 (7) On or before the first day of [D> February <D] OCTOBER in each year, make an annual report of the activities and operations under assistance programs authorized pursuant to sections [D> 122.28 to 122.36, <D] 122.39 to 122.62 [D> , <D] and Chapter 166. of the Revised Code for the preceding [D> calendar <D] FISCAL year to the governor and the general assembly. Each such report shall set forth a complete operating and financial statement covering such activities and operations during the year IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND SHALL BE AUDITED BY A CERTIFIED PUBLIC ACCOUNTANT. THE DEPUTY DIRECTOR SHALL TRANSMIT A COPY OF THE AUDITED FINANCIAL REPORT TO THE OFFICE OF BUDGET AND MANAGEMENT. [D> The deputy director shall also cause an audit of all books and accounts regarding such activities and operations to be made at least once each year by certified public accountants. The annual report shall include a detailing of those grants, guarantees, loans, and other forms of state assistance made to women owned businesses. <D] N N Y
Ohio 1991 General Reporting by Economic Development Division 140 v S 227 (Eff 7-14-83); 144 v H 298 (Eff 7-26-91) ORC Ann. 122.64 (7) On or before the first day of [D> February <D] OCTOBER in each year, make an annual report of the activities and operations under assistance programs authorized pursuant to sections [D> 122.28 to 122.36, <D] 122.39 to 122.62 [D> , <D] and Chapter 166. of the Revised Code for the preceding [D> calendar <D] FISCAL year to the governor and the general assembly. Each such report shall set forth a complete operating and financial statement covering such activities and operations during the year IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND SHALL BE AUDITED BY A CERTIFIED PUBLIC ACCOUNTANT. THE DEPUTY DIRECTOR SHALL TRANSMIT A COPY OF THE AUDITED FINANCIAL REPORT TO THE OFFICE OF BUDGET AND MANAGEMENT. [D> The deputy director shall also cause an audit of all books and accounts regarding such activities and operations to be made at least once each year by certified public accountants. The annual report shall include a detailing of those grants, guarantees, loans, and other forms of state assistance made to women owned businesses. <D] N N Y
Ohio 1993 Refundable tax credit to foster job creation (R&D and Technology Transfer Companies) 144 v S 363 (Eff 1-13-93); ORC Ann. 122.17 THE TAX CREDIT AUTHORITY MAY MAKE GRANTS UNDER THIS SECTION TO FOSTER JOB CREATION IN THIS STATE. SUCH A GRANT SHALL TAKE THE FORM OF A REFUNDABLE CREDIT ALLOWED AGAINST THE TAX IMPOSED UNDER CHAPTER 5733.
A TAXPAYER OR POTENTIAL TAXPAYER WHO PROPOSES A PROJECT TO CREATE NEW JOBS IN THIS STATE MAY APPLY TO THE TAX CREDIT AUTHORITY TO ENTER INTO AN AGREEMENT FOR A TAX CREDIT UNDER THIS SECTION. THE DIRECTOR OF DEVELOPMENT SHALL PRESCRIBE THE FORM OF THE APPLICATION.

ON OR BEFORE THE THIRTY-FIRST DAY OF MARCH EACH YEAR, THE DIRECTOR OF DEVELOPMENT SHALL SUBMIT A REPORT TO THE GOVERNOR, THE PRESIDENT OF THE SENATE, AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES ON THE TAX CREDIT PROGRAM UNDER THIS SECTION. THE REPORT SHALL INCLUDE INFORMATION ON THE NUMBER OF AGREEMENTS THAT WERE ENTERED INTO UNDER THIS SECTION DURING THE PRECEDING CALENDAR YEAR, A DESCRIPTION OF THE PROJECT THAT IS THE SUBJECT OF EACH SUCH AGREEMENT, AND AN UPDATE ON THE STATUS OF PROJECTS UNDER AGREEMENTS ENTERED INTO BEFORE THE PRECEDING CALENDAR YEAR. <A]

[A> DURING THE FIFTH YEAR OF THE TAX CREDIT PROGRAM, THE DIRECTOR OF DEVELOPMENT IN CONJUNCTION WITH THE DIRECTOR OF BUDGET AND MANAGEMENT SHALL CONDUCT AN EVALUATION OF IT. THE EVALUATION SHALL INCLUDE ASSESSMENTS OF THE EFFECTIVENESS OF THE PROGRAM IN CREATING NEW JOBS IN THIS STATE AND OF THE REVENUE IMPACT OF THE PROGRAM, AND MAY INCLUDE A REVIEW OF THE PRACTICES AND EXPERIENCES OF OTHER STATES WITH SIMILAR PROGRAMS. THE DIRECTOR OF DEVELOPMENT SHALL SUBMIT A REPORT ON THE EVALUATION TO THE GOVERNOR, THE PRESIDENT OF THE SENATE, AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES ON OR BEFORE JANUARY 1, 1998.

(J) THERE IS HEREBY CREATED THE TAX CREDIT AUTHORITY, WHICH CONSISTS OF THE DIRECTOR OF DEVELOPMENT AND FOUR OTHER MEMBERS APPOINTED AS FOLLOWS: THE GOVERNOR, THE PRESIDENT OF THE SENATE, AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES EACH SHALL APPOINT ONE MEMBER WHO SHALL BE A SPECIALIST IN ECONOMIC DEVELOPMENT; THE GOVERNOR ALSO SHALL APPOINT A MEMBER WHO IS A SPECIALIST IN TAXATION

 Y N Y
Ohio 1993 Property tax exemptions / TIFs 144 v S 363 (Eff 1-13-93); ORC Ann. 5709.40 (I) The municipal corporation, not later than fifteen days after the adoption of an ordinance under this section, shall submit to the director of development a copy of the ordinance. On or before the thirty-first day of March of each year, the municipal corporation shall submit a status report to the director. The report shall indicate, in the manner prescribed by the director, the progress of the project during each year that an exemption remains in effect, including a summary of the receipts from service payments in lieu of taxes; expenditures of money from the funds created under section 5709.43 of the Revised Code; a description of the public infrastructure improvements and housing renovations financed with such expenditures; and a quantitative summary of changes in employment and private investment resulting from each project. N N Y
Ohio 1993 Enterprise Zones 139 v H 351 (Eff 3-17-82); 139 v H 536 (Eff 8-12-82); 141 v H 428 (Eff 12-23-86); 142 v S 9 (Eff 10-20-87); 142 v H 153 (Eff 10-20-87); 142 v H 708 (Eff 4-19-88); 143 v H 103 (Eff 3-27-91); 144 v H 298 (Eff 7-26-91); 144 v S 359 (Eff 12-22-92); 145 v S 128 (Eff 1-18-94); 145 v S 19 (Eff 7-22-94); 146 v H 627 (Eff 12-2-96); 147 v H 215 (Eff 9-29-97); 148 v H 283 (Eff 6-30-99); 148 v H 27. Eff 9-24-99; 150 v H 95, § 1, eff. 6-26-03; 150 v S 82, § 1, eff. 2-12-04; 150 v H 127, § 1, eff. 3-11-04; 150 v H 427, § 1, eff. 6-9-04; 151 v H 16, § 1, eff. 5-6-05; 153 v H 1, § 101.01, eff. 10-16-09; 153 v S 181, § 1, eff. 9-13-10; 2011 HB 153, § 101.01, eff. Sept. 29, 2011; 2012 HB 487, § 101.01, eff. Sept. 10, 2012; 2013 SB 112, § 1, eff. Oct. 11, 2013; 2015 hb64, § 101.01, effective September 29, 2015; 2020 sb89, § 1, effective March 2, 2021; 2021 hb110, § 101.01, effective September 30, 2021. ORC Ann 5709.67; See also 5709.62 and 5709.63 Not later than the first day of August each year, the director of development shall report to the general assembly on all of the following for the preceding calendar year:
(1) The cost to the state of the tax and other incentives provided under sections 5709.61 to 5709.69 of the Revised Code;
(2) The number of tax incentive qualification certificates, employee tax credit certificates, and extension of benefits certificates issued;
(3) The names of the municipal corporations and counties that have entered agreements under sections 5709.62, 5709.63, and 5709.632 of the Revised Code;
(4) The number of new employees hired as a result of the tax and other incentives provided under sections 5709.61 to 5709.69 of the Revised Code;
(5) Information on agreement terms concerning school district revenue that are not provided for in section 5709.631 of the Revised Code and that are forwarded to the director under division (H) of section 5709.62, division (H) of section 5709.63, or division (G) of section 5709.632 of the Revised Code.
The report shall include a finding by the director as to whether the incentives provided under sections 5709.61 to 5709.69 of the Revised Code have resulted in the creation of more positions in the state than would have been created without the incentives. The director shall send a copy of the report to each member of the general assembly and to the director of the legislative service commission.
 Y N Y
Ohio 1994 Community Reinvestment Areas; property tax exemptions 145 v S 19. Eff 7-22-94; ORC Ann. 3735.672, 3735.68 A> SEC. 3735.672. (A) ON OR BEFORE THE THIRTY-FIRST DAY OF MARCH EACH YEAR, A LEGISLATIVE AUTHORITY THAT HAS ENTERED INTO AN AGREEMENT WITH A PARTY UNDER SECTION 3735.671 OF THE REVISED CODE SHALL SUBMIT TO THE DIRECTOR OF DEVELOPMENT AND THE BOARD OF EDUCATION OF EACH SCHOOL DISTRICT OF WHICH A MUNICIPAL CORPORATION OR TOWNSHIP TO WHICH SUCH AN AGREEMENT APPLIES IS A PART A REPORT ON ALL SUCH AGREEMENTS IN EFFECT DURING THE PRECEDING CALENDAR YEAR. THE REPORT SHALL INCLUDE THE FOLLOWING INFORMATION: <A]

[A> (1) THE DESIGNATION, ASSIGNED BY THE DIRECTOR OF DEVELOPMENT, OF EACH COMMUNITY REINVESTMENT AREA WITHIN THE MUNICIPAL CORPORATION OR COUNTY, AND THE TOTAL POPULATION OF EACH AREA ACCORDING TO THE MOST RECENT DATA AVAILABLE; <A]

[A> (2) THE NUMBER OF AGREEMENTS AND THE NUMBER OF FULL-TIME EMPLOYEES SUBJECT TO THOSE AGREEMENTS WITHIN EACH AREA, EACH ACCORDING TO THE MOST RECENT DATA AVAILABLE AND IDENTIFIED AND CATEGORIZED BY THE APPROPRIATE STANDARD INDUSTRIAL CODE, AND THE RATE OF UNEMPLOYMENT IN THE MUNICIPAL CORPORATION OR COUNTY IN WHICH THE AREA IS LOCATED FOR EACH YEAR SINCE THE AREA WAS CERTIFIED; <A]

[A> (3) THE NUMBER OF AGREEMENTS APPROVED AND EXECUTED DURING THE CALENDAR YEAR FOR WHICH THE REPORT IS SUBMITTED, THE TOTAL NUMBER OF AGREEMENTS IN EFFECT ON THE THIRTY-FIRST DAY OF DECEMBER OF THE PRECEDING CALENDAR YEAR, THE NUMBER OF AGREEMENTS THAT EXPIRED DURING THE CALENDAR YEAR FOR WHICH THE REPORT IS SUBMITTED, AND THE NUMBER OF AGREEMENTS SCHEDULED TO EXPIRE DURING THE CALENDAR YEAR IN WHICH THE REPORT IS SUBMITTED. FOR EACH AGREEMENT THAT EXPIRED DURING THE CALENDAR YEAR FOR WHICH THE REPORT IS SUBMITTED, THE LEGISLATIVE AUTHORITY SHALL INCLUDE THE AMOUNT OF TAXES EXEMPTED UNDER THE AGREEMENT. <A]

[A> (4) THE NUMBER OF AGREEMENTS RECEIVING COMPLIANCE REVIEWS BY THE TAX INCENTIVE REVIEW COUNCIL IN THE MUNICIPAL CORPORATION OR COUNTY DURING THE CALENDAR YEAR FOR WHICH THE REPORT IS SUBMITTED, INCLUDING ALL OF THE FOLLOWING INFORMATION: <A]		 Y N Y
Ohio 1999 Urban and Rural Initiative Grant Program 148 v H 283. Eff 9-29-99; ORC Ann. 122.21 THE URBAN AND RURAL INITIATIVE GRANT PROGRAM IS HEREBY CREATED TO PROMOTE ECONOMIC DEVELOPMENT AND IMPROVE THE ECONOMIC WELFARE OF THE PEOPLE OF THE STATE, WHICH SHALL BE ACCOMPLISHED BY THE DEPARTMENT OF DEVELOPMENT AWARDING GRANTS TO ELIGIBLE APPLICANTS FOR USE IN AN ELIGIBLE AREA FOR ANY OF THE FOLLOWING PURPOSES: <A]

[A> (1) LAND ACQUISITION; <A]

[A> (2) INFRASTRUCTURE IMPROVEMENTS; <A]

[A> (3) VOLUNTARY ACTIONS UNDERTAKEN ON PROPERTY ELIGIBLE FOR THE VOLUNTARY ACTION PROGRAM CREATED UNDER CHAPTER 3746. OF THE REVISED CODE; <A]

[A> (4) RENOVATION OF EXISTING STRUCTURES. <A]

[A> (C) REPORT TO THE GOVERNOR, PRESIDENT OF THE SENATE, SPEAKER OF THE HOUSE OF REPRESENTATIVES, AND MINORITY LEADERS OF THE SENATE AND THE HOUSE OF REPRESENTATIVES BY THE THIRTIETH DAY OF JUNE OF EACH YEAR ON THE ACTIVITIES CARRIED OUT UNDER THE PROGRAM DURING THE PRECEDING CALENDAR YEAR. THE REPORT SHALL INCLUDE THE TOTAL NUMBER OF GRANTS MADE THAT YEAR, AND, FOR EACH INDIVIDUAL GRANT AWARDED, THE FOLLOWING: THE AMOUNT AND RECIPIENT, THE ELIGIBLE APPLICANT, THE PURPOSE FOR AWARDING THE GRANT, THE NUMBER OF FIRMS OR BUSINESSES OPERATING AT THE AWARDED SITE, THE NUMBER OF EMPLOYEES EMPLOYED BY EACH FIRM OR BUSINESS, ANY EXCESS CAPACITY AT AN INDUSTRIAL PARK SITE, AND ANY ADDITIONAL INFORMATION THE DIRECTOR DECLARES TO BE RELEVANT. <A]		 N N Y
Ohio 1999 Job Training Program 148
v H 283 (Eff 9-29-99); 148
v S 287 (Eff 12-21-2000); 149 v H 94. Eff 6-6-2001; 150
v H 362, § 1, eff. 3-31-05; 151
v S 190, § 1, eff. 11-22-05; 151
v H 699, § 101.01, eff. 3-29-07; 2015
sb208, § 1, effective November 15, 2015; 2020
sb276, § 1, effective April 12, 2021.		 ORC Ann. 5733.42 ) On or before the thirtieth day of September of 2001, 2003, 2004, 2005, 2006, 2007, and 2008 the director of job and family services shall submit a report to the governor, the president of the senate, and the speaker of the house of representatives on the tax credit program under this section and sections 5725.31 and 5729.07 of the Revised Code. The report shall include information on the number of training programs that were authorized under those sections during the preceding calendar year, a description of each authorized training program, the dollar amounts of the credits granted, and an estimate of the impact of the credits on the economy of this state. N N Y
Ohio 2001 Nonrefundable tax credit to foster job creation 149 v H 405 (Eff 12-13-2001); ORC Ann. 122.171 (L) ON OR BEFORE THE THIRTY-FIRST DAY OF MARCH OF EACH YEAR, THE DIRECTOR OF DEVELOPMENT SHALL SUBMIT A REPORT TO THE GOVERNOR, THE PRESIDENT OF THE SENATE, AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES ON THE TAX CREDIT PROGRAM UNDER THIS SECTION. THE REPORT SHALL INCLUDE INFORMATION ON THE NUMBER OF AGREEMENTS THAT WERE ENTERED INTO UNDER THIS SECTION DURING THE PRECEDING CALENDAR YEAR, A DESCRIPTION OF THE PROJECT THAT IS THE SUBJECT OF EACH SUCH AGREEMENT, AND AN UPDATE ON THE STATUS OF PROJECTS UNDER AGREEMENTS ENTERED INTO BEFORE THE PRECEDING CALENDAR YEAR Y N Y
Ohio 2001 Credit to foster job retention HB 405, Enacted December 14, 2001 ORC Ann 5709.40 THE TAX CREDIT AUTHORITY CREATED UNDER SECTION 122.17 OF THE REVISED CODE MAY GRANT TAX CREDITS UNDER THIS SECTION FOR THE PURPOSE OF FOSTERING JOB RETENTION IN THIS STATE. UPON APPLICATION BY AN ELIGIBLE BUSINESS AND UPON CONSIDERATION OF THE RECOMMENDATION OF THE DIRECTOR OF BUDGET AND MANAGEMENT, TAX COMMISSIONER, AND DIRECTOR OF DEVELOPMENT UNDER DIVISION (C) OF THIS SECTION, THE TAX CREDIT AUTHORITY MAY GRANT TO AN ELIGIBLE BUSINESS A NONREFUNDABLE CREDIT AGAINST THE TAX IMPOSED BY SECTION 5733.06 OR 5747.02 OF THE REVISED CODE FOR A PERIOD UP TO TEN TAXABLE YEARS. THE CREDIT SHALL BE IN AN AMOUNT NOT EXCEEDING SEVENTY-FIVE PER CENT OF THE OHIO INCOME TAX WITHHELD FROM THE EMPLOYEES OF THE ELIGIBLE BUSINESS OCCUPYING FULL-TIME EMPLOYMENT POSITIONS AT THE PROJECT SITE DURING THE CALENDAR YEAR THAT INCLUDES THE LAST DAY OF SUCH BUSINESS' TAXABLE YEAR WITH RESPECT TO WHICH THE CREDIT IS GRANTED.

A REQUIREMENT THAT THE TAXPAYER ANNUALLY REPORT TO THE DIRECTOR OF DEVELOPMENT THE NUMBER OF FULL-TIME EMPLOYMENT POSITIONS SUBJECT TO THE CREDIT, THE AMOUNT OF TAX WITHHELD FROM EMPLOYEES IN THOSE POSITIONS, THE AMOUNT OF THE PAYMENTS MADE FOR THE CAPITAL INVESTMENT PROJECT, AND ANY OTHER INFORMATION THE DIRECTOR NEEDS TO PERFORM THE DIRECTOR'S DUTIES UNDER THIS SECTION; <A]
[A> (7) A REQUIREMENT THAT THE DIRECTOR OF DEVELOPMENT ANNUALLY REVIEW THE ANNUAL REPORTS OF THE TAXPAYER TO VERIFY THE INFORMATION REPORTED UNDER DIVISION (E)(6) OF THIS SECTION AND COMPLIANCE WITH THE AGREEMENT. UPON VERIFICATION, THE DIRECTOR SHALL ISSUE A CERTIFICATE TO THE TAXPAYER STATING THAT THE INFORMATION HAS BEEN VERIFIED AND IDENTIFYING THE AMOUNT OF THE CREDIT FOR THE TAXABLE YEAR. THE DIRECTOR SHALL NOT ISSUE A CERTIFICATE FOR ANY YEAR IN WHICH THE TOTAL NUMBER OF FILLED FULL-TIME EMPLOYMENT POSITIONS FOR EACH DAY OF THE CALENDAR YEAR DIVIDED BY THREE HUNDRED SIXTY-FIVE IS LESS THAN NINETY PER CENT OF THE FULL-TIME EMPLOYMENT POSITIONS SPECIFIED IN DIVISION (E)(5) OF THIS SECTION. IN DETERMINING THE NUMBER OF FULL-TIME EMPLOYMENT POSITIONS, NO POSITION SHALL BE COUNTED THAT IS FILLED BY AN EMPLOYEE WHO IS INCLUDED IN THE CALCULATION OF A TAX CREDIT UNDER SECTION 122.17 OF THE REVISED CODE. <A]

FINANCIAL STATEMENTS AND OTHER INFORMATION SUBMITTED TO THE DEPARTMENT OF DEVELOPMENT OR THE TAX CREDIT AUTHORITY BY AN APPLICANT FOR OR RECIPIENT OF A TAX CREDIT 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 PURPOSES OF ISSUING PUBLIC REPORTS OR IN CONNECTION WITH COURT PROCEEDINGS CONCERNING TAX CREDIT AGREEMENTS UNDER THIS SECTION. UPON THE REQUEST OF THE TAX COMMISSIONER, THE CHAIRPERSON OF THE AUTHORITY SHALL PROVIDE TO THE COMMISSIONER ANY STATEMENT OR OTHER INFORMATION SUBMITTED BY AN APPLICANT FOR OR RECIPIENT OF A TAX CREDIT IN CONNECTION WITH THE CREDIT. THE COMMISSIONER SHALL PRESERVE THE CONFIDENTIALITY OF THE STATEMENT OR OTHER INFORMATION. <A]

ON OR BEFORE THE THIRTY-FIRST DAY OF MARCH OF EACH YEAR, THE DIRECTOR OF DEVELOPMENT SHALL SUBMIT A REPORT TO THE GOVERNOR, THE PRESIDENT OF THE SENATE, AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES ON THE TAX CREDIT PROGRAM UNDER THIS SECTION. THE REPORT SHALL INCLUDE INFORMATION ON THE NUMBER OF AGREEMENTS THAT WERE ENTERED INTO UNDER THIS SECTION DURING THE PRECEDING CALENDAR YEAR, A DESCRIPTION OF THE PROJECT THAT IS THE SUBJECT OF EACH SUCH AGREEMENT, AND AN UPDATE ON THE STATUS OF PROJECTS UNDER AGREEMENTS ENTERED INTO BEFORE THE PRECEDING CALENDAR YEAR.		 Y N Y
Ohio 2003 Venture Capital Credits 149 v S 180. Eff 4-9-2003 ORC Ann. 150.10 SEC. 150.10. (A) ON THE FIRST DAY OF JANUARY OF THE SECOND YEAR AFTER THE DATE OF ENTERING INTO AN AGREEMENT UNDER SECTION 150.05 OF THE REVISED CODE AND OF EACH ENSUING YEAR, THE AUTHORITY SHALL FILE WITH THE CLERK OF THE HOUSE OF REPRESENTATIVES, THE CLERK OF THE SENATE, AND THE CHAIRPERSONS OF THE HOUSE AND SENATE STANDING COMMITTEES PREDOMINANTLY CONCERNED WITH ECONOMIC DEVELOPMENT A WRITTEN REPORT ON THE OHIO VENTURE CAPITAL PROGRAM. THE REPORT SHALL INCLUDE ALL THE FOLLOWING: <A]

[A> (1) A DESCRIPTION OF THE DETAILS OF THE INVESTMENT POLICY ESTABLISHED OR MODIFIED IN ACCORDANCE WITH SECTIONS 150.03 AND 150.04 OF THE REVISED CODE; <A]

[A> (2) THE AUTHORITY'S ASSESSMENT OF THE PROGRAM'S ACHIEVEMENT OF ITS PURPOSE STATED IN SECTION 150.01 OF THE REVISED CODE; <A]

[A> (3) THE VALUE OF TAX CREDIT CERTIFICATES ISSUED BY THE AUTHORITY UNDER SECTION 150.07 OF THE REVISED CODE IN EACH FISCAL YEAR ENDING ON OR BEFORE THE PRECEDING THIRTIETH DAY OF JUNE; <A]

[A> (4) THE AMOUNT OF TAX CREDITS CLAIMED PURSUANT TO SECTION 5725.19, 5729.08, 5733.49, OR 5747.80 OF THE REVISED CODE, AS TO THE RESPECTIVE TAXES INVOLVED; <A]

[A> (5) THE FINANCIAL STATUS OF THE OHIO VENTURE CAPITAL FUND; <A]

[A> (6) THE NAMES OF VENTURE CAPITAL FUNDS IN WHICH MONEY FROM THE PROGRAM FUND HAS BEEN INVESTED AND THE LOCATIONS OF THEIR PRINCIPAL OFFICES, AND THE NAMES OF THE ENTERPRISES IN WHICH EACH OF THOSE VENTURE CAPITAL FUNDS HAS INVESTED SUCH MONEY AND THE LOCATIONS OF THOSE ENTERPRISES' PRINCIPAL OFFICES; <A]

[A> (7) ANY RECOMMENDATIONS FOR MODIFYING THE PROGRAM TO BETTER ACHIEVE THE PURPOSE STATED IN SECTION 150.01 OF THE REVISED CODE. <A]

[A> (B) DURING EACH YEAR THAT A REPORT IS ISSUED UNDER DIVISION (A) OF THIS SECTION, THE CHAIRPERSON OF THE AUTHORITY, OR ANOTHER MEMBER OF THE AUTHORITY DESIGNATED BY THE CHAIRPERSON AS THE AUTHORITY'S REPRESENTATIVE, SHALL BE REQUIRED TO APPEAR IN PERSON BEFORE THE STANDING COMMITTEES OF THE HOUSE AND SENATE PREDOMINANTLY CONCERNED WITH ECONOMIC DEVELOPMENT TO GIVE TESTIMONY CONCERNING THE STATUS OF THE OHIO VENTURE CAPITAL PROGRAM. <A]		 N N Y
Ohio 2007 Rehabilitation Tax Credits 151 v H 149, § 1, eff. 4-4-07; 152 v H 119, § 101.01, eff. 9-29-07 ORC Ann. 149.311 > (F)(1) ON OR BEFORE THE FIRST DAY OF DECEMBER IN 2007, 2008, AND 2009, THE DIRECTOR OF DEVELOPMENT AND TAX COMMISSIONER JOINTLY SHALL SUBMIT TO THE PRESIDENT OF THE SENATE AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES A REPORT ON THE TAX CREDIT PROGRAM ESTABLISHED UNDER THIS SECTION AND SECTIONS 5725.151, 5733.47, AND 5747.76 OF THE REVISED CODE. THE REPORT SHALL PRESENT AN OVERVIEW OF THE PROGRAM AND SHALL INCLUDE INFORMATION ON THE NUMBER OF REHABILITATION TAX CREDIT CERTIFICATES ISSUED UNDER THIS SECTION DURING AN APPLICATION PERIOD, AN UPDATE ON THE STATUS OF EACH HISTORIC BUILDING FOR WHICH AN APPLICATION WAS APPROVED UNDER THIS SECTION, THE DOLLAR AMOUNT OF THE TAX CREDITS GRANTED UNDER SECTIONS 5725.151, 5733.47, AND 5747.76 OF THE REVISED CODE, AND ANY OTHER INFORMATION THE DIRECTOR AND COMMISSIONER CONSIDER RELEVANT TO THE TOPICS ADDRESSED IN THE REPORT. <A]

[A> (2) ON OR BEFORE DECEMBER 1, 2010, THE DIRECTOR OF DEVELOPMENT AND TAX COMMISSIONER JOINTLY SHALL SUBMIT TO THE PRESIDENT OF THE SENATE AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES A COMPREHENSIVE REPORT THAT INCLUDES THE INFORMATION REQUIRED BY DIVISION (F)(1) OF THIS SECTION AND A DETAILED ANALYSIS OF THE EFFECTIVENESS OF ISSUING TAX CREDITS FOR REHABILITATING HISTORIC BUILDINGS. THE REPORT SHALL BE PREPARED WITH THE ASSISTANCE OF AN ECONOMIC RESEARCH ORGANIZATION JOINTLY CHOSEN BY THE DIRECTOR AND COMMISSIONER.		 N N Y
Ohio 2007 Advanced Energy Fund ORC Ann. 3706.27 (H) THE AUTHORITY SHALL PUBLISH AN ANNUAL REPORT THAT INCLUDES ALL OF THE FOLLOWING:
(I) DETAILS OF GRANTS AND LOANS AWARDED FOR ADVANCED ENERGY PROJECTS;
(I) THE STATUS OF GRANT OR LOAN RECIPIENTS’ PROJECTS FUNDED IN PREVIOUS YEARS;
(I) THE AMOUNT OF GRANTS AND LOANS AWARDED FOR PROJECTS IN ECONOMICALLY DISTRESSED AREAS, AND IF POSSIBLE TO ASCERTAIN, THE IMPACT OF THE GRANTS OR LOANS TO THOSE AREAS.
Y N Y
Ohio 2007 Minority Business Enterprise Loan ORC Ann. 166.26, 166.27 (N) THE DIRECTOR SHALL PUBLISH AN ANNUAL REPORT THAT INCLUDES ALL OF THE FOLLOWING:
(B) DETAILS OF LOANS AWARDED FOR LOGISTICS AND DISTRIBUTION PROJECTS;
(B) THE STATUS OF LOAN RECIPIENTS’ PROJECTS FUNDED IN PREVIOUS YEARS;
(B) THE AMOUNT OF LOANS AWARDED FOR PROJECTS IN ECONOMICALLY DISTRESSED AREAS, AND IF POSSIBLE TO ASCERTAIN, THE IMPACT OF THE LOANS TO THOSE AREAS.
Y
Ohio 2007 Third Frontier Orc. Ann. 184.26 THE THIRD FRONTIER COMMISSION SHALL PUBLISH AN ANNUAL REPORT THAT INCLUDES ALL OF THE FOLLOWING:
(F) DETAILS OF GRANTS, LOANS, AND LOAN GUARANTEES AWARDED OR PROVIDED UNDER THE BIOPRODUCT DEVELOPMENT PROGRAM ESTABLISHED IN SECTION 184.25 OF THE REVISED CODE AND THE BIOMEDICAL DEVELOPMENT PROGRAM ESTABLISHED IN SECTION 184.26 OF THE REVISED CODE.
(19) THE STATUS OF THE RECIPIENTS’ PROJECTS FUNDED IN PREVIOUS YEARS.
(m) THE AMOUNT OF GRANTS OR LOANS AWARDED AND LOAN GUARANTEES PROVIDED FOR PROJECTS IN ECONOMICALLY DISTRESSED AREAS, AND IF POSSIBLE TO ASCERTAIN, THE IMPACT OF THE GRANTS, LOANS, AND LOAN GUARANTEES TO THOSE AREAS.
N
Ohio 2008 Logistics and DIstribution Infrastructure Grants 152 v H 554, § 1, eff. 6-12-08 ORC Ann. 166.26, 166.27 EC. 166.26.
(A) THERE IS HEREBY CREATED IN THE STATE TREASURY THE LOGISTICS AND DISTRIBUTION INFRASTRUCTURE FUND. THE FUND SHALL CONSIST OF GRANTS, GIFTS, AND CONTRIBUTIONS OF MONEY OR RIGHTS TO MONEY LAWFULLY DESIGNATED FOR OR DEPOSITED INTO THE FUND, ALL MONEY AND RIGHTS TO MONEY LAWFULLY APPROPRIATED AND TRANSFERRED TO THE FUND, INCLUDING MONEY RECEIVED FROM THE ISSUANCE OF OBLIGATIONS UNDER SECTION 166.08 OF THE REVISED CODE AND SUBJECT TO SECTION 166.11 OF THE REVISED CODE FOR PURPOSES OF ALLOWABLE COSTS OF ELIGIBLE LOGISTICS AND DISTRIBUTION PROJECTS, AND MONEY CREDITED TO THE FUND PURSUANT TO DIVISION (B) OF THIS SECTION. ALL INVESTMENT EARNINGS ON THE CASH BALANCE IN THE FUND SHALL BE CREDITED TO THE FUND. THE FUND SHALL NOT BE COMPRISED, IN ANY PART, OF MONEY RAISED BY TAXATION.
(B) THERE SHALL BE CREDITED TO THE LOGISTICS AND DISTRIBUTION INFRASTRUCTURE FUND THE MONEY RECEIVED BY THE STATE FROM THE REPAYMENT OF LOANS AND RECOVERY ON LOAN GUARANTEES, INCLUDING INTEREST THEREON, MADE FROM THE FUND.
SEC. 166.27.
(A) AS USED IN THIS SECTION, “MINORITY” HAS THE SAME MEANING AS IN SECTION 184.17 OF THE REVISED CODE, EXCEPT THAT THE INDIVIDUAL MUST BE A RESIDENT OF THIS STATE. THE TERM ALSO INCLUDES AN ECONOMICALLY DISADVANTAGED INDIVIDUAL WHO IS A RESIDENT OF THIS STATE.
(B) THE DIRECTOR OF DEVELOPMENT SHALL CONDUCT OUTREACH ACTIVITIES IN OHIO THAT SEEK TO INCLUDE MINORITIES IN THE LOAN PROGRAM FOR LOGISTICS AND DISTRIBUTION PROJECTS ESTABLISHED UNDER SECTION 166.25 OF THE REVISED CODE. THE OUTREACH ACTIVITIES SHALL INCLUDE THE FOLLOWING, WHEN APPROPRIATE:
(1) IDENTIFYING AND PARTNERING WITH HISTORICALLY BLACK COLLEGES AND UNIVERSITIES;
(2) WORKING WITH ALL INSTITUTIONS OF HIGHER EDUCATION IN THE STATE TO SUPPORT MINORITY FACULTY AND STUDENTS INVOLVED IN LOGISTICS AND DISTRIBUTION FIELDS;
(3) DEVELOPING A PLAN TO CONTACT BY TELEPHONE MINORITY-OWNED BUSINESSES AND ENTREPRENEURS AND OTHER ECONOMICALLY DISADVANTAGED BUSINESSES TO NOTIFY THEM OF OPPORTUNITIES TO PARTICIPATE IN THE LOAN PROGRAM FOR LOGISTICS AND DISTRIBUTION PROJECTS;
(4) IDENTIFYING MINORITY PROFESSIONAL AND TECHNICAL TRADE ASSOCIATIONS AND ECONOMIC DEVELOPMENT ASSISTANCE ORGANIZATIONS AND NOTIFYING THEM OF THE LOAN PROGRAM FOR LOGISTICS AND DISTRIBUTION PROJECTS;
(5) PARTNERING WITH REGIONAL COUNCILS TO FOSTER LOCAL EFFORTS TO SUPPORT MINORITY-OWNED BUSINESSES OR OTHERWISE IDENTIFY NETWORKS OF MINORITY-OWNED BUSINESSES, ENTREPRENEURS, AND INDIVIDUALS OPERATING LOCALLY;
(6) IDENTIFYING MINORITY FIRMS AND NOTIFYING THEM OF THE OPPORTUNITIES THAT EXIST WITHIN THE INVESTMENT COMMUNITY, INCLUDING THE OHIO VENTURE CAPITAL AUTHORITY CREATED UNDER SECTION 150.02 OF THE REVISED CODE.
(C) THE DIRECTOR SHALL PUBLISH AN ANNUAL REPORT THAT INCLUDES ALL OF THE FOLLOWING:
(1) DETAILS OF LOANS AWARDED FOR LOGISTICS AND DISTRIBUTION PROJECTS;
(2) THE STATUS OF LOAN RECIPIENTS’ PROJECTS FUNDED IN PREVIOUS YEARS;
(3) THE AMOUNT OF LOANS AWARDED FOR PROJECTS IN ECONOMICALLY DISTRESSED AREAS, AND IF POSSIBLE TO ASCERTAIN, THE IMPACT OF THE LOANS TO THOSE AREAS.
(D) TO THE EXTENT POSSIBLE, OUTREACH ACTIVITIES DESCRIBED IN THIS SECTION SHALL BE CONDUCTED IN CONJUNCTION WITH THE EDGE PROGRAM CREATED IN SECTION 123.152 OF THE REVISED CODE.		 Y Y N
Ohio 2008 General Transparency For Awards 152 v H 420, § 101.01, eff. 12-30-08; ORC Ann. 125.112 SEC. 125.112.
(A) AS USED IN THIS SECTION:
(1) “AGENCY” MEANS A DEPARTMENT CREATED UNDER SECTION 121.02 OF THE REVISED CODE.
(2) “ENTITY” MEANS, WHETHER FOR PROFIT OR NONPROFIT, A CORPORATION, ASSOCIATION, PARTNERSHIP, LIMITED LIABILITY COMPANY, SOLE PROPRIETORSHIP, OR OTHER BUSINESS ENTITY. “ENTITY” DOES NOT INCLUDE AN INDIVIDUAL WHO RECEIVES STATE ASSISTANCE THAT IS NOT RELATED TO THE INDIVIDUAL’S BUSINESS.
(3)
(A) “STATE AWARD” MEANS A CONTRACT AWARDED BY THE STATE COSTING OVER TWENTY-FIVE THOUSAND DOLLARS.
(B) “STATE AWARD” DOES NOT INCLUDE COMPENSATION RECEIVED AS AN EMPLOYEE OF THE STATE OR ANY STATE FINANCIAL ASSISTANCE AND EXPENDITURE RECEIVED FROM THE GENERAL ASSEMBLY OR ANY LEGISLATIVE AGENCY, ANY COURT OR JUDICIAL AGENCY, THE SECRETARY OF STATE, AUDITOR OF STATE, TREASURER OF STATE, OR ATTORNEY GENERAL AND THEIR RESPECTIVE OFFICES.
(B) THE DEPARTMENT OF ADMINISTRATIVE SERVICES SHALL ESTABLISH AND MAINTAIN A SINGLE SEARCHABLE WEB SITE, ACCESSIBLE BY THE PUBLIC AT NO COST, THAT INCLUDES ALL OF THE FOLLOWING INFORMATION FOR EACH STATE AWARD:
(1) THE NAME OF THE ENTITY RECEIVING THE AWARD;
(2) THE AMOUNT OF THE AWARD;
(3) INFORMATION ON THE AWARD, THE AGENCY OR OTHER INSTRUMENTALITY OF THE STATE THAT IS PROVIDING THE AWARD, AND THE COMMODITY CODE;
(4) ANY OTHER RELEVANT INFORMATION DETERMINED BY THE DEPARTMENT OF ADMINISTRATIVE SERVICES.
(C) THE DEPARTMENT OF ADMINISTRATIVE SERVICES MAY CONSULT WITH OTHER STATE AGENCIES IN THE DEVELOPMENT, ESTABLISHMENT, OPERATION, AND SUPPORT OF THE WEB SITE REQUIRED BY DIVISION (B) OF THIS SECTION. STATE AWARDS SHALL BE POSTED ON THE WEB SITE WITHIN THIRTY DAYS AFTER BEING MADE. THE DEPARTMENT OF ADMINISTRATIVE SERVICES SHALL PROVIDE AN OPPORTUNITY FOR PUBLIC COMMENT AS TO THE UTILITY OF THE WEB SITE REQUIRED BY DIVISION (B) OF THIS SECTION AND ANY SUGGESTED IMPROVEMENTS.
(D) THE WEB SITE REQUIRED BY DIVISION (B) OF THIS SECTION SHALL BE FULLY OPERATIONAL NOT LATER THAN ONE YEAR AFTER THE EFFECTIVE DATE OF THIS SECTION AND SHALL INCLUDE INFORMATION ON STATE AWARDS MADE IN FISCAL YEAR 2008 AND THEREAFTER. IT SHALL ALSO PROVIDE AN ELECTRONIC LINK TO THE DAILY JOURNALS OF THE SENATE AND HOUSE OF REPRESENTATIVES.
(E) THE DIRECTOR OF ADMINISTRATIVE SERVICES SHALL SUBMIT TO THE GENERAL ASSEMBLY AN ANNUAL REPORT REGARDING THE IMPLEMENTATION OF THE WEB SITE ESTABLISHED PURSUANT TO DIVISION (B) OF THIS SECTION. THE REPORT SHALL INCLUDE DATA REGARDING THE USAGE OF THE WEB SITE AND ANY PUBLIC COMMENTS ON THE UTILITY OF THE SITE, INCLUDING RECOMMENDATIONS FOR IMPROVING DATA QUALITY AND COLLECTION. THE DIRECTOR SHALL POST EACH REPORT ON THE WEB SITE.
(F) EACH AGENCY AWARDING A GRANT TO AN ENTITY IN FISCAL YEAR 2008 AND THEREAFTER SHALL ESTABLISH AND MAINTAIN A SEPARATE WEB SITE LISTING THE NAME OF THE ENTITY RECEIVING EACH GRANT, THE GRANT AMOUNT, INFORMATION ON EACH GRANT, AND ANY OTHER RELEVANT INFORMATION DETERMINED BY THE DEPARTMENT OF ADMINISTRATIVE SERVICES. EACH AGENCY SHALL PROVIDE THE LINK TO SUCH A WEB SITE TO THE DEPARTMENT OF ADMINISTRATIVE SERVICES WITHIN A REASONABLE TIME AFTER THE EFFECTIVE DATE OF THIS SECTION AND SHALL THEREAFTER UPDATE ITS WEB SITE WITHIN THIRTY DAYS OF AWARDING A NEW GRANT. NOT LATER THAN ONE YEAR AFTER THE EFFECTIVE DATE OF THIS SECTION, THE DEPARTMENT OF ADMINISTRATIVE SERVICES SHALL ESTABLISH AND MAINTAIN A SEPARATE WEB SITE, ACCESSIBLE TO THE PUBLIC AT NO COST, WHICH CONTAINS THE LINKS TO THE AGENCY WEB SITES REQUIRED BY THIS DIVISION.
(G) THE ATTORNEY GENERAL SHALL MONITOR THE COMPLIANCE OF AN ENTITY WITH THE TERMS AND CONDITIONS, INCLUDING PERFORMANCE METRICS, IF ANY, OF A STATE AWARD FOR ECONOMIC DEVELOPMENT RECEIVED BY THAT ENTITY. AS NECESSARY, THE AGENCY THAT MAKES AND ADMINISTERS THE STATE AWARD FOR ECONOMIC DEVELOPMENT SHALL ASSIST THE ATTORNEY GENERAL WITH THAT MONITORING. THE ATTORNEY GENERAL SHALL SUBMIT TO THE GENERAL ASSEMBLY PURSUANT TO SECTION 101.68 OF THE REVISED CODE AN ANNUAL REPORT REGARDING THE LEVEL OF COMPLIANCE OF SUCH ENTITIES WITH THE TERMS AND CONDITIONS, INCLUDING ANY PERFORMANCE METRICS, OF THEIR STATE AWARDS FOR ECONOMIC DEVELOPMENT. WHEN THE ATTORNEY GENERAL DETERMINES APPROPRIATE AND TO THE EXTENT THAT AN ENTITY THAT RECEIVES OR HAS RECEIVED A STATE AWARD FOR ECONOMIC DEVELOPMENT DOES NOT COMPLY WITH A PERFORMANCE METRIC THAT IS SPECIFIED IN THE TERMS AND CONDITIONS OF THE AWARD, THE ATTORNEY GENERAL SHALL PURSUE AGAINST AND FROM THAT ENTITY SUCH REMEDIES AND RECOVERIES AS ARE AVAILABLE UNDER LAW. FOR PURPOSES OF THIS DIVISION, “STATE AWARD FOR ECONOMIC DEVELOPMENT” MEANS STATE FINANCIAL ASSISTANCE AND EXPENDITURE IN ANY OF THE FOLLOWING FORMS: GRANTS, SUBGRANTS, LOANS, AWARDS, COOPERATIVE AGREEMENTS, OR OTHER SIMILAR AND RELATED FORMS OF FINANCIAL ASSISTANCE AND CONTRACTS, SUBCONTRACTS, PURCHASE ORDERS, TASK ORDERS, DELIVERY ORDERS, OR OTHER SIMILAR AND RELATED TRANSACTIONS. “STATE AWARD FOR ECONOMIC DEVELOPMENT” DOES NOT INCLUDE COMPENSATION RECEIVED AS AN EMPLOYEE OF THE STATE OR ANY STATE FINANCIAL ASSISTANCE AND EXPENDITURE RECEIVED FROM THE GENERAL ASSEMBLY OR ANY LEGISLATIVE AGENCY, ANY COURT OR JUDICIAL AGENCY, THE SECRETARY OF STATE, AUDITOR OF STATE, TREASURER OF STATE, OR ATTORNEY GENERAL AND THEIR RESPECTIVE OFFICES.
(H) NOTHING IN THIS SECTION SHALL BE CONSTRUED AS REQUIRING THE DISCLOSURE OF INFORMATION THAT IS NOT A PUBLIC RECORD UNDER SECTION 149.43 OF THE REVISED CODE.		 N Y N
Ohio 2011 Jobs Ohio 2011 HB 1, § 1, eff. Feb. 18, 2011; 2011 HB 153, § 101.01, eff. June 30, 2011; ORC Ann. 187.01, .03, .04, .06 As used in this chapter, “JobsOhio” means the nonprofit corporation formed under this section, and includes any subsidiary of that corporation. In any section of law that refers to the nonprofit corporation formed under this section, reference to the corporation includes reference to any such subsidiary unless otherwise specified or clearly appearing from the context.
The governor is hereby authorized to form a nonprofit corporation, to be named “JobsOhio,” with the purposes of promoting economic development, job creation, job retention, job training, and the recruitment of business to this state.
Meetings of the board of directors at which a quorum of the board is required to be physically present pursuant to division (F) of section 187.01 of the Revised Code shall be open to the public except, by a majority vote of the directors present at the meeting, such a meeting may be closed to the public only for one or more of the following purposes:
(1) To consider business strategy of the corporation;
(2) To consider proprietary information belonging to potential applicants or potential recipients of business recruitment, retention, or creation incentives. For the purposes of this division, “proprietary information” means marketing plans, specific business strategy, production techniques and trade secrets, financial projections, or personal financial statements of applicants or members of the applicants’ immediate family, including, but not limited to, tax records or other similar information not open to the public inspection.
(3) To consider legal matters, including litigation, in which the corporation is or may be involved;
(4) To consider personnel matters related to an individual employee of the corporation.

Meetings of the board of directors at which a quorum of the board is required to be physically present pursuant to division (F) of section 187.01 of the Revised Code shall be open to the public except, by a majority vote of the directors present at the meeting, such a meeting may be closed to the public only for one or more of the following purposes:
(1) To consider business strategy of the corporation;
(2) To consider proprietary information belonging to potential applicants or potential recipients of business recruitment, retention, or creation incentives. For the purposes of this division, “proprietary information” means marketing plans, specific business strategy, production techniques and trade secrets, financial projections, or personal financial statements of applicants or members of the applicants’ immediate family, including, but not limited to, tax records or other similar information not open to the public inspection.
(3) To consider legal matters, including litigation, in which the corporation is or may be involved;
(4) To consider personnel matters related to an individual employee of the corporation.		 N Y Y
Ohio 2011 Facilities Establishment Fund HB 11, Enacted May 4, 2012 An employer required to deduct and withhold income tax from an employee’s compensation under section 5747.06 and remit such amounts under section 5747.07 of the Revised Code may apply to the director of development for a grant from the vacant facilities grant fund, provided that, on or after the effective date of this section as enacted by H.B. 18 of the 129th general assembly, the employer occupies under a lease or purchases vacant commercial space at which the employer employs at least fifty employees or at least fifty per cent of its employees who are employed in this state. An employer may qualify for the grant only once. The amount of the grant awarded under this section shall be five hundred dollars for each qualifying employee. No grant application shall be accepted by the director three years or later after the effective date of this section. (B) There is hereby created in the state treasury the vacant facilities grant fund, which shall consist of money appropriated to the fund by the general assembly. Money in the fund shall be used solely for the purposes of this section. N
Ohio 2012 General Public Reporting of Incentives 2012 SB 314, § 1, eff. Sept. 28, 2012; ORC Ann. 122.942 Sec. 122.942.
The director of development services shall, with respect to each project for which a loan, grant, tax credit, or other state-funded financial assistance is awarded by the development services agency, make all of the following information available to the public within thirty days after the agency enters into a contract with the recipient:
(A) A summary of the project that includes all of the following:
(1) A breakdown of the sources of the funds for each aspect of the project, such as state or federal programs, the operating company or entity itself, or any private financing, and a complete description of how each type of funds is to be used;
(2) The total amount of assistance awarded;
(3) A brief description of the project;
(4) The following information regarding the project:
(a) The operating company or entity that is awarded the assistance;
(b) The products or services provided by the operating company or entity;
(c) The number of new jobs, at-risk jobs, and retained jobs anticipated; the hourly wages and hourly benefits of those jobs; and the dollar amount of assistance per job affected.
(5) The strengths and weaknesses of the project;
(6) The location of the project, the location of the operating company or entity, and whether relocation is involved;
(7) The Ohio house district and Ohio senate district in which the project is located;
(8) The payment terms and conditions of the assistance awarded;
(9) The collateral or security required;
(10) The recommendation of the staff assigned to the project.
(B) A comprehensive report that provides a description of the operating company or entity; all relevant information regarding the project; an analysis of the operating company or entity and the goods or services it provides; the explicit terms of any collateral or security required; and the reasoning behind the staffs’ recommendation.
(C)
Any other relevant information the controlling board may request, or the director may consider necessary to more fully describe the details of the assistance or the operating company or entity, that is provided before the controlling board approves the assistance.
Nothing in this section shall be construed as requiring the disclosure of information that is not a public record under section 149.43 of the Revised Code.		 N Y N
Ohio 2016 Downtown Property Tax Abatements / Energy Conversion and Thermal Efficiency Facilities 2016 hb233, § 1, effective August 5, 2016 ORC Ann. 5709.45 or the purposes of promoting rehabilitation of historic buildings, creating jobs, and encouraging economic development in commercial and mixed-use commercial and residential areas, the legislative authority of a municipal corporation may adopt an ordinance creating a downtown redevelopment district and declaring improvements to parcels within the district to be a public purpose and exempt from taxation. Downtown redevelopment districts shall not be created in areas used exclusively for residential purposes and shall not be utilized for development or redevelopment of residential areas.
The municipal corporation, not later than fifteen days after the adoption of an ordinance under this section, shall submit to the director of development services a copy of the ordinance. On or before the thirty-first day of March of each year, the municipal corporation shall submit a status report to the director of development services. The report shall indicate, in the manner prescribed by the director, the progress of the projects and services during each year that an exemption remains in effect, including a summary of the receipts from service payments in lieu of taxes; expenditures of money from the funds created under section 5709.47 of the Revised Code; a description of the projects and services financed with such expenditures; and a quantitative summary of changes in employment and private investment resulting from each project and service.		 N N Y
Ohio 2019 TechCred Program (for prospective and incumbent workers) HB 2 (B) There is hereby created the TechCred program to reimburse employers from appropriations made for that purpose for training costs for prospective and incumbent employees to earn a microcredential. The development services agency, in consultation with the governor’s office of workforce transformation and the department of higher education, shall develop the program.
(C)
(D) An employer seeking to participate in the program shall submit an application to the director of development services during an application period established by the director. The employer shall include in the application all of the following information:
(E) Proof that the employer is registered to do business in this state;
(E) Proof that the employer is current on all tax obligations to the state;
(E) Proof that the employer is in compliance with all environmental regulations applicable to the employer;
(E) The name of the training provider from which a prospective or incumbent employee will receive the training and earn the microcredential;
(E) The cost of the training;
(E) The positions for which earning the microcredential will make a prospective or incumbent employee qualified or the occupational skill set that the prospective or incumbent employee will acquire on completing the training;
(E) The address of the facility or location at which the prospective or incumbent employee is expected to be employed after completing the training;
(E) Any other information the director requires.
(D) In addition to the information required under division (C)(1) of this section, an employer seeking to participate in the program also may submit any of the following information the employer wishes to provide to the director:
(F) The estimated wage after completing the training and earning the microcredential;
(F) The employer’s certification as a minority business enterprise under section 123.151 of the Revised Code or certification as an EDGE business enterprise under section 123.152 of the Revised Code if applicable;
(F) The demographic information of the employer, including race and gender;
(F) Any demographic information of a prospective or incumbent employee that the employee provides to the employer, including race and gender;
(F) Any other information the employer wishes to provide to the director.

(L) Beginning on the first day of August immediately following the effective date of this section, and every August first thereafter, the director of development services shall submit to the general assembly a written report that compiles and includes information required in this section regarding the programs created under sections 122.178, 122.179, and 122.1710 of the Revised Code.
(M) For the TechCred program created under section 122.178 of the Revised Code, the director shall include in the report required under division (A) of this section all of the following information:
(10) The average per cent rate change of wages during the previous year, if any, for prospective or incumbent employees who earned a microcredential categorized by microcredentials earned in each region and statewide;
(11) The average per cent rate change of wages during the previous years, if any, for prospective or incumbent employees who earned a microcredential categorized by the region in which employees reside and statewide;
(12) The average annual wages paid to positions for which holding a microcredential or having the occupational skills acquired through obtaining a microcredential is required, categorized by each region and statewide;
(13) The rate of change during the previous year of unemployment categorized by each region and statewide;
(14) A list of the microcredentials established by the chancellor of higher education under section 122.178 of the Revised Code categorized by each region and statewide;
(15) A demographic analysis of employees who earned a microcredential under the TechCred program based on the race and gender of each employee;
(16) A demographic analysis of employers who received a reimbursement through the TechCred program based on the race and gender of each employer;
(17) Any other information the director wishes to include.
(M) For the individual microcredential assistance program created under section 122.1710 of the Revised Code, the director shall include in the report required under division (A) of this section all of the following information:
(N) The information required under divisions (A)(1)(a) to (c) of this section, except that the information shall represent the individuals who successfully earned a microcredential because of a reimbursement to a training provider under the individual microcredential assistance program;
(N) A demographic analysis of individuals who earned a microcredential under the individual microcredential assistance program based on the race and gender of each individual;
(N) An analysis of the results of the surveys the director distributed under division (G) of section 122.1710 of the Revised Code categorized by each region and statewide;
(N) The rate of completion for each approved microcredential categorized by region and statewide;
(N) Any other information the director wishes to include.
(M) For the grant program to support industry sector partnerships and sector partnership networks created under section 122.179 of the Revised Code, the director shall include in the report required under division (A) of this section all of the following information:
(O) A list, categorized by region and statewide, of each industry sector partnership and sector partnership network to which a grant was awarded under section 122.179 of the Revised Code;
(O) A list detailing the member composition of each industry sector partnership and sector partnership network to which a grant was awarded under section 122.179 of the Revised Code, including each employer and representative of an industry cluster;
(O) Information regarding the activities described in division (C) of section 122.179 of the Revised Code for which industry sector partnerships and sector partnership networks used grants awarded under that section.
(P) In reporting on regional information under this section, the director shall use the regions established under section 122.178 of the Revised Code.
(20) The director shall include in the report under division (A) of this section any information the director receives under division (C)(2)(b), (c), or (d) of section 122.178 of the Revised Code or division (F)(1)(c) of section 122.1710 of the Revised Code.
(Q) The director shall market the programs created under sections 122.178, 122.179, and 122.1710 of the Revised Code.

 Y N Y
Ohio 2021 General Economic Development 2021 hb110, § 101.01, effective September 30, 2021 ORC Ann. 113, 117.55 Sec. 113.71. (A) The treasurer of state, in collaboration with the directors of budget and management and administrative services, shall establish and maintain the Ohio state and local government expenditure database. The database shall be accessible on the web site of the treasurer of state and the web site of the office of budget and management.
(B) The database shall include information about expenditures made in each fiscal year that commences after the effective date of this section.
(C) The database shall be accessible by members of the public without charge.
(D) State entities shall assist in the development, establishment, operation, storage, hosting, and support of the database. State entities shall comply with sections 113.70 to 113.77 of the Revised Code using existing resources.

Sec. 113.72.
For each expenditure, the Ohio state and local government expenditure database shall include the following information:
(A) The amount of the expenditure;
(B) The date the expenditure was paid;
(C) The supplier to which the expenditure was paid;
(D) The state entity that made the expenditure or requested the expenditure be made.
Sec. 113.73.
(A) The Ohio state and local government expenditure database shall include the following features:
(1) A searchable database of all expenditures;
(2) The ability to filter expenditures by the following categories:
(a) The category of expense;
(b) The Ohio administrative knowledge system accounting code for a specific good or service.
(3) The ability to search and filter by any of the factors listed in section 113.72 of the Revised Code;
(4) The ability to aggregate data contained in the database;
(5) The ability to determine the total amount of expenditures awarded to a supplier by a state entity;
(6) The ability to download information obtained through the database;
(7) A searchable database of state and school district employee salary and employment information.
(B) The information required under division (A)(7) of this section shall be provided by the department of administrative services or the department of education, as applicable.
Sec. 113.75.
The Ohio state and local government expenditure database shall not include any information that is determined to be confidential or is not a public record under the laws of this state. All of the following are not liable for the disclosure of a record contained in the Ohio state and local government expenditure database that is determined to be confidential or is not a public record under the laws of this state:
(A) The treasurer of state;
(B) Employees of the treasurer of state;
(C) A state entity;
(D) Any employee of a state entity that provides information to the database.
Sec. 113.76. Each state entity shall display on its web site a prominent internet link to the Ohio state and local government expenditure database.

Sec. 117.55.
(A) As used in this section:
(1) “Entity” means, whether for profit or nonprofit, a corporation, association, partnership, limited liability company, sole proprietorship, or other business entity. “Entity” does not include an individual who receives state assistance that is not related to the individual’s business.
(2) “State award for economic development” means state financial assistance and expenditure in any of the following forms: grants, subgrants, loans, awards, cooperative agreements, or other similar and related forms of financial assistance and contracts, subcontracts, purchase orders, task orders, delivery orders, or other similar and related transactions. It does not include compensation received as an employee of the state or any state financial assistance and expenditure received from the general assembly or any legislative agency, any court or judicial agency, or from the offices of the attorney general, the secretary of state, the auditor of state, or the treasurer of state.
(B) Not later than thirty days after the end of the state fiscal year, the department of development shall send the auditor of state a list of state awards for economic development. The auditor of state shall review each award and determine if an entity is in compliance with the terms and conditions, including performance metrics, of a state award for economic development received by that entity.
(C) The auditor of state shall publish a report of its reviews and determinations not later than ninety days after receipt of the list of state awards from the department of development.
(D) When the auditor of state finds that an entity that receives or has received a state award for economic development is not in compliance with a performance metric that is specified in the terms and conditions of the award, the auditor of state shall report the findings to the attorney general. The attorney general may pursue against and from that entity such remedies and recoveries as are available under law.
(E) If the auditor of state is authorized to conduct an audit of an entity that receives or has received a state award for economic development, the audit shall be conducted in accordance with Chapter 117. of the Revised Code.


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