Ohio R&D Investment Tax Credit (CAT)
Supports nonrefundable CAT credit on incremental qualified research expenses incurred in Ohio self-claimed no application required.
Ohio's R&D Investment Tax Credit (ORC §5751.51) provides a nonrefundable credit equal to 7% of incremental qualified research expenses (QREs) above the taxpayer's 3-year average, applied against Commercial Activity Tax (CAT). QREs must be incurred in Ohio and follow the same definition as federal IRC §41. Unused credit may be carried forward up to 7 years. Unlike most Ohio tax incentives, there is no prior certification or application process: businesses self-claim the credit on their annual CAT return.
Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.