Ohio 2023-2024 Regular Session

Ohio Senate Bill SB276

Caption

Revise tax credit awards under the rural business growth program

Impact

By advocating for a structured investment approach, SB276 intends to directly impact economic conditions in rural parts of Ohio, potentially leading to increased business activities and employment opportunities. The bill establishes specific investment thresholds that such rural business growth funds must meet to qualify for tax credits. Notably, these requirements vary based on the tier classification of rural areas, ensuring that investment flows to the areas most in need. The law seeks to enhance oversight and ensure that funds are being effectively utilized to deliver tangible results in terms of job creation.

Summary

Senate Bill 276 aims to amend various sections of the Ohio Revised Code to enhance the rural business growth program by modifying the availability and eligibility for tax credits. The bill introduces legislative changes intended to foster economic growth in rural areas by incentivizing investments into rural businesses through tax credits awarded to rural business growth funds. This initiative seeks to increase investment in rural businesses, ultimately promoting job creation and retention.

Contention

Some points of contention arise around the implementation and oversight of tax credits given to rural business growth funds. Critics argue that without proper oversight, there may be risks of mismanagement or inadequate support for businesses that fail to meet investment milestones. Additionally, there are concerns that while the bill aims to promote economic growth, it could unintentionally favor larger investors over smaller, local businesses. Thus, the balance of ensuring accessibility for all types of businesses while safeguarding the integrity of the tax credit system remains a focal point of debate.

Companion Bills

No companion bills found.

Previously Filed As

OH SB110

Modify tax credits under the rural business growth program

OH HSB274

A bill for an act relating to tax credits awarded by the economic development authority for specific capital contributions made to certified rural business growth funds for investment in qualified businesses.

OH SF270

A bill for an act relating to tax credits awarded by the economic development authority for specific capital contributions made to certified rural business growth funds for investment in qualified businesses.

OH SB0346

Rural business growth.

OH HB1612

Rural business growth.

OH A11055

Establishes the New York rural growth fund tax credit and the New York rural growth fund; provides that individuals who develop a business plan to invest in rural business in New York and have successfully solicited private investors to make capital contributions in support of such business plan may apply to the department of economic development for certification as a rural business growth fund; provides that if approved, tax credits shall be issued in an aggregate amount equal to seventy percent of the eligible investment authority; defines terms; provides for penalties; requires reporting.

OH S09249

Establishes the New York rural growth fund tax credit and the New York rural growth fund; provides that individuals who develop a business plan to invest in rural business in New York and have successfully solicited private investors to make capital contributions in support of such business plan may apply to the department of economic development for certification as a rural business growth fund; provides that if approved, tax credits shall be issued in an aggregate amount equal to seventy percent of the eligible investment authority; defines terms; provides for penalties; requires reporting.

OH SSB1205

A bill for an act relating to matters under the purview of the Iowa economic development authority, including tax credit limits, targeted jobs tax credits, and the major economic growth attraction program; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and including effective date provisions and criminal penalties.(See SF 657.)

OH HSB305

A bill for an act relating to matters under the purview of the Iowa economic development authority, including tax credit limits, targeted jobs tax credits, and the major economic growth attraction program; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and including effective date provisions and criminal penalties.(See HF 1054.)

OH HB2541

Enacting the Kansas rural business growth program act, providing a premium tax credit to incentivize capital investment in rural areas and establishing a program to be administered by the secretary of commerce for the purpose of incentivizing such investment.

Similar Bills

No similar bills found.