Air-Quality Improvement Tax Incentives (Ohio)

From Open Energy Information


Last modified on February 12, 2015.

Financial Incentive Program

Place Ohio

Name Air-Quality Improvement Tax Incentives
Incentive Type Other Incentive
Applicable Sector Commercial, Industrial
Eligible Technologies Boilers, Central Air conditioners, Chillers, Custom/Others pending approval, Lighting, Processing and Manufacturing Equipment, Biomass, CHP/Cogeneration, Landfill Gas, Photovoltaics, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Solar Water Heat, Wind
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Energy Efficiency Incentive Programs, Renewable Energy Incentive Programs

Program Administrator Ohio Department of Development

References DSIRE[1]


The Ohio Air Quality Development Authority (OAQDA) provides assistance for new air quality projects in Ohio, for both small and large businesses. For qualifying projects, the OAQDA also projects tax benefits.

For qualifying projects, the Ohio Air Quality Development Authority (OAQDA) can provide a 100 percent 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), 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).

Qualifying air quality facilities, which can be financed through the OAQDA, include:

1. Projects that modify or replace property, processes, devices, equipment, or structures that removes (or otherwise reduces, stores) air pollution and air contaminants.

2. Any property used for the collection, storage, treatment, processing, or final disposal of solid waste resulting from an air pollution control process.

3. Any energy efficiency or conservation project

4. Any project that uses renewable or biomass resources, including ethanol and other biofuel.

Incentive Contact

Contact Name Information OAQDA
Department Ohio Air Quality Development Authority
Address 50 W Broad Street
Address 2 Suite 1718
Place Columbus, Ohio
Zip/Postal Code 43215
Phone (800) 225-5051


Authorities (Please contact the if there are any file problems.)

Authority 1: ORC 3706 et seq.

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"