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

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

Last action · August 27, 2026: IntroducedSponsors: David Thomas and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Ohio establishes the Joining-Opportunities Business and Schools (JOBS) Act, authorizing tax incentives for private employers that partner with higher education institutions to create degree or certificate programs meeting local workforce needs. The measure allows a development tax credit equal to 20% of for programs achieving a 70% completion rate, and a hiring tax credit of $1,000 for each graduate retained for at least 12 consecutive months. These provisions apply to qualifying expenses incurred on and after January 1, 2027.

Why it matters

Private employers participating in certified education partnerships gain access to state tax credits offsetting development expenses and hiring costs, provided their programs meet specific student completion and retention thresholds.

Background
  • The Ohio Revised Code governs the state's laws, including taxation under Chapter 5751 concerning the commercial activity tax and higher education provisions under Chapter 3333. context

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

Institutions may enter into partnership agreements, must notify the chancellor, maintain academic control, and annually publish completion and job placement rates.

Directly affected

Private Sector Partners

Private employers contribute resources and curriculum, and may apply for development and hiring tax credits based on program performance.

Directly affected

Taxpayers

Taxpayers who incur qualifying expenses are eligible to claim nonrefundable tax credits against the tax levied by section 5751.02 of the Revised Code.

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 curriculum and provide significant resources such as software, equipment, or experts. The program must lead to a recognized post-secondary degree or credential, and the institution of higher education must maintain academic control.
How is the development tax credit calculated?
The development tax credit equals 20% of the incurred by a private sector partner in developing or significantly updating a partnership, provided the program achieves a 70% completion rate within its first two years.
What is the hiring tax credit amount for employing program graduates?
The hiring tax credit equals $1,000 for each graduate hired and retained by the applicant, or placed in substantially similar employment in the same industry, for at least 12 consecutive months, provided the partnership achieves a 70% job placement rate.

What else do you want to know?

News Coverage

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

Where This Stands

Currently filed. The next step in the legislative lifecycle is Committee.

Procedural history

1 action
  1. Aug 27, 2026HouseIntroduced
    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 shift99% confidence

Establishment of JOBS Act Tax Credits

The bill introduces specific development and hiring tax credits tied directly to student completion and retention metrics in collaborative higher education programs.

Connected Entities

David Thomas, Nick Santucci
PersonDavid Thomas“Representative, District 65”Map →
PersonNick Santucci“Representative, District 64”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
  • Buzz25
    Current news / social attention level

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