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Air-Quality Improvement Tax Incentives

Date Last Updated11/16/2012
Incentive TypeTax; Bond
State/FederalOH
Incentive Administrator/Contact OfficeOhio Air Quality Development Authority (OAQDA)
Incentive Initiation Date7/13/1978
Incentive Size and Funding SourceFor qualifying projects, OAQDA can provide a 100% exemption from the tangible personal property tax (on property purchased as part of an air quality project), real property tax (on real property comprising an air quality project), a portion of the corporate franchise tax (under the net worth base calculation), and sales and use tax (on the personal property purchased specifically for the air quality project only) as long as the bond or note issued by OAQDA is outstanding. Furthermore, interest income on bonds and notes issued by OAQDA is exempt from state income tax (and may be exempt in certain cases from the federal income tax).
Eligible RecipientOAQD provides assistance for new air quality projects in Ohio for both small and large businesses.
Eligible FuelDoes Not Specify
Eligible Project Size (MW)Does Not Specify
Minimum Efficiency Required (%)Does Not Specify
Other Selected Eligibility CriteriaQualifying air quality facilities, which can be financed through the OAQDA, include:
  • Projects that modify or replace property, processes, devices, equipment, or structures that removes (or otherwise reduces, stores) air pollution and air contaminants.
  • Any property used for the collection, storage, treatment, processing, or final disposal of solid waste resulting from an air pollution control process.
  • Any energy efficiency or conservation project.
  • Any project that uses renewable or biomass resources, including ethanol and other biofuel.
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