POLISCOPE
Back to bills

The civic record

Read. Follow. Verify.

Ohio authorizes tax credits for private employers partnering with higher education on workforce training programs

Original title: Enact the Joining-Opportunities Business and Schools (JOBS) Act

Last action · September 30, 2026: Referred to Ways and MeansSponsor: Jane Timken

Introduced
Committee
Floor Vote
Passed
Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

What This Bill Would Do

The bill establishes the Joining-Opportunities Business and Schools (JOBS) Act, which creates tax incentives for private employers that partner with higher education institutions to develop degree or certificate programs tailored to local workforce needs. Participating employers can receive a development tax credit covering twenty per cent of if the program achieves a seventy per cent completion rate, and a hiring tax credit of one thousand dollars for each graduate retained for twelve months. The provisions apply to qualifying expenses incurred on and after January 1, 2027.

Why it matters

Private businesses partnering with colleges can offset development and hiring costs through nonrefundable tax credits against the commercial activity tax while reshaping local academic curricula to meet specific industry standards.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Institutions of Higher Education

Colleges and universities may establish partnerships, must notify the chancellor, and are required to publish completion and job placement rates publicly.

Directly affected

Private Sector Partners

Participating private employers contribute resources and curriculum and become eligible for development and hiring tax credits.

Directly affected

Taxpayers

Taxpayers subject to the commercial activity tax may claim nonrefundable tax credits against tax liability based on qualifying partnership expenses and graduate hiring.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What requirements must an education partnership meet to qualify for tax credits?
The private sector partner must significantly contribute to the program's curriculum and provide resources like equipment or experts, the program must lead to a recognized post-secondary credential, and the institution must maintain academic control and achieve specific completion and job placement rates.
How much is the development tax credit worth?
The development tax credit equals twenty per cent of incurred during the eighteen months preceding the last day of the program's first year, provided a seventy per cent completion rate is met.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

2 actions
  1. Sep 30, 2026SenateCommittee
    Referred to Ways and Means
  2. Jun 25, 2026SenateIntroduced
    Introduced

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Integration of Tax Policy with Higher Education Partnerships

The bill links commercial activity tax credits directly to institutional performance metrics like completion and job placement rates.

Connected Entities

Department of Taxation, Tax Commissioner, Jane Timken and 3 more
OrganizationDepartment of Taxation“State agency receiving partnership certifications for tax credits”Map →
OrganizationTax Commissioner“Official evaluating applications for development and hiring tax credit certifica”Map →
PersonJane Timken“Senator representing District 29”Map →
OrganizationDirector of Development“State official working with the chancellor to administer the program”Map →
OrganizationGeneral Assembly of the State of Ohio“Legislative body enacting the bill”Map →
OrganizationChancellor of Higher Education“State official responsible for establishing the qualified education partnership ”Map →

Sources

Open source document

www.legislature.ohio.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz35
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record