{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-oh-data-center-agreement-program","kind":"incentive_program","subject":"Ohio agreement based data center sales and use tax exemption","state_codes":["oh"],"scope":"Current posted statute and dated rules. Eligibility requirements, agreement terms, reporting, exemptions and realized taxpayer outcomes retain separate meanings.","fields":{"status":{"value":"program","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"Statutory agreement based program, not a named award, application approval, taxpayer eligibility determination or actual tax benefit.","locator":"Section 122.175 divisions B through F"},"agreement_basis":{"value":"Authority agreement required","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"The Tax Credit Authority may authorize a complete or partial exemption after statutory findings and an agreement. Meeting stated thresholds alone is not an automatic certificate.","locator":"Divisions C,D,E and F"},"program_scope":{"value":"Ohio sales and use tax exemption for qualifying computer data center equipment and associated delivery, installation and repair charges, at the percentage and for the term in an approved agreement.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"This review does not establish a property tax exemption, exemption for every project purchase or automatic 100 percent relief.","locator":"Divisions A 4,B,E 2,F and I"},"statute_effective_on":{"value":"2025-09-30","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"Actual effective date of the retained House Bill 96 statutory version, not a specific customer exemption start.","locator":"Authenticated PDF header and official current heading"},"rules_effective_on":{"value":"2021-02-08","source_ids":["oh-data-center-rules-20261023"],"scope":"Actual displayed effective date of each of the five retained administrative rules.","locator":"Rules 01 through 05 headings"},"rules_review_date":{"value":"2026-02-08","source_ids":["oh-data-center-rules-20261023"],"scope":"Displayed Five Year Review Date. It is not labeled a new rule effective date, repeal or expiration. No outcome of that review is inferred.","locator":"Rules 01 through 05 supplemental information"},"investment_requirement":{"value":"At least 100 million dollars in aggregate qualifying project payments at the project site. Projects beginning in or after 2015 use three consecutive calendar years;2014 uses four and 2013 uses six.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"These are project cohort windows, not an assumed three years after every agreement. Costs before the Authority determined date and specified related or consolidated taxpayer payments are excluded. No actual investment is established.","locator":"Divisions A 1 and A 5 a"},"payroll_requirement":{"value":"At least 1.5 million dollars in annual compensation subject to Ohio withholding, paid in aggregate by project site taxpayers to site employees, for each agreement year beginning on or after the first day of month 25 after agreement entry.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"Payroll is a qualifying compensation requirement, not an approved job count, guaranteed wage per worker or a public promise that these amounts were actually paid.","locator":"Divisions A 5 b and E 4"},"authority_findings":{"value":"Required findings include increased payroll and withholding, economic soundness and ability to complete the project, ability and intent to maintain operations, and the exemption as a major factor in the project decision.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"A legislative program authorization is not a finding that any named applicant meets these conditions.","locator":"Division D"},"exemption_percentage":{"value":"The agreement specifies the exemption percentage, capped at 100 percent of the otherwise owed eligible equipment taxes.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"Complete or partial exemption is discretionary. No actual percentage, refund or cash award is established for a taxpayer.","locator":"Divisions B,E 2 and F"},"equipment_duration":{"value":"The Tax Credit Authority determines the agreement term, and the agreement specifies its first applicable date.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No universal fifteen or thirty year term, automatic extension or customer start date is established by this section.","locator":"Divisions E 2 and F"},"equipment_scope":{"value":"Qualifying scope includes data center business equipment, cooling systems, equipment that generates or manages electricity for that business, and incorporated building materials. The rule lists servers, batteries, backup generators and qualifying software.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023","oh-data-center-rules-20261023"],"scope":"Electrical equipment is not automatically an exemption for purchased electricity itself. Nonbusiness exercise equipment, general office property and unrelated accounting or payroll software are excluded by the rule.","locator":"Statute A 4; equipment rule 02"},"contractor_equipment":{"value":"Incorporated building materials can qualify, while contractor equipment consumed without incorporation is excluded, including temporary construction generators, cranes and vehicles.","source_ids":["oh-data-center-rules-20261023"],"scope":"A construction generator and a backup generator used in the data center business have different described tax roles. No particular invoice or equipment eligibility decision is made.","locator":"Equipment rule 02 A through D"},"operations_and_pause":{"value":"The agreement requires continued eligibility and operations. Resumption within eighteen months can avoid violating that operations clause, but no exemption may be claimed for equipment purchases during the period without maintained operations.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"This is a conditional resumption provision, not an eighteen month exemption holiday, automatic award or actual restart date.","locator":"Division E 3"},"registration_and_reporting":{"value":"Annual project reports cover payroll, new equivalent employees, investment and requested information. Both the director report and tax exemption purchase report are due by March 1 under the rule. The statute requires annual review and verification certificates.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023","oh-data-center-rules-20261023"],"scope":"Required reporting and verification are not reviewed submissions, a published complete award ledger, actual jobs or verified compliance for an individual taxpayer.","locator":"Statute E 5/E 6/I; reporting rule 03"},"suspension_notifications":{"value":"The original grantee must notify the director before suspension if possible, otherwise within five business days, and notify the director and tax commissioner within five business days after operations resume.","source_ids":["oh-data-center-rules-20261023"],"scope":"Notification duty is separate from the statute eighteen month resumption window. No cessation, notification or actual resumption is established.","locator":"Reporting rule 03 C"},"compliance_and_recapture":{"value":"Failure can lead to reduced percentage or term, or termination and repayment of all or part of prior exemptions after the described process. The Authority considers specified market and taxpayer circumstances.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023","oh-data-center-rules-20261023"],"scope":"Remedies are not an automatic finding of noncompliance or an actual recovered amount. Current year reductions and operations related recapture retain separate statutory processes.","locator":"Statute G and J; remedies rule 04"},"report_confidentiality":{"value":"Submitted financial statements and other submitted or derived information are not public records under the specified section. The chair can use information in public reports or court proceedings. A separate annual state report is due by August 1.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"This does not establish that every program record is secret or that a complete award ledger was reviewed. No individual tax return is accessed.","locator":"Divisions H and L"},"fees":{"value":"The rule sets a servicing fee of 400 dollars per agreement year for each original grantee at agreement entry, a 300 dollar substantive amendment fee with specified exceptions, and a 500 dollar monthly late report fee.","source_ids":["oh-data-center-rules-20261023"],"scope":"The term based servicing fee is not represented as a new annual payment date. During the described thirty day report supplementation period, the monthly late fee continues. Unpaid fees prevent certificates under the rule; no actual assessment or payment is reviewed.","locator":"Fees rule 05 A through D"},"supplemental_grantees":{"value":"Additional taxpayers may be made parties to an existing agreement, with its benefits and obligations and a separate direct payment permit. The rule describes approved tenant or colocation participants.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023","oh-data-center-rules-20261023"],"scope":"Being located at the site alone does not establish an approved supplemental agreement or an automatic exemption.","locator":"Statute M; definitions rule 01 H"},"reported_jobs":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No actual reported or verified job count is established by this program review.","locator":"Program review boundary","unknown_reason":"No actual reported or verified job count is established by this program review."},"actual_tax_benefit":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No realized exemption, refund, cash payment or recovered tax amount is established.","locator":"Program review boundary","unknown_reason":"No realized exemption, refund, cash payment or recovered tax amount is established."},"individual_certifications":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No named taxpayer application, agreement or verification certificate is reviewed.","locator":"Program review boundary","unknown_reason":"No named taxpayer application, agreement or verification certificate is reviewed."},"individual_eligibility":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No named taxpayer or purchase eligibility decision is made.","locator":"Program review boundary","unknown_reason":"No named taxpayer or purchase eligibility decision is made."},"universal_term":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"The Authority and agreement determine the term; no universal number of years is established.","locator":"Program review boundary","unknown_reason":"The Authority and agreement determine the term; no universal number of years is established."},"atlas_record_id":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No independently verified building or campus identity join is made.","locator":"Program review boundary","unknown_reason":"No independently verified building or campus identity join is made."}}},{"id":"incentive-oh-new-request-pause-announcement-20260527","kind":"incentive_policy","subject":"Ohio announced pause on new data center exemption requests","state_codes":["oh"],"scope":"Dated executive intake announcement, distinct from statutory eligibility, an existing agreement operating interruption, repeal and actual awards. Current continuation unknown.","fields":{"status":{"value":"historical","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Dated announcement retained without asserting the current intake position.","locator":"Full May 27 official bulletin"},"policy_basis":{"value":"Dated executive announcement","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Official announcement reviewed without treating it as a separately reviewed executive order.","locator":"Full dated bulletin"},"new_request_pause_basis":{"value":"Dated executive announcement for new request intake","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Administrative intake announcement kept separate from statutory eligibility and existing agreement operation rules.","locator":"Announcement opening and final paragraph"},"announced_on":{"value":"2026-05-27","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Release day, not an exact verified intake cutoff or repeal date.","locator":"Bulletin release heading"},"announced_action":{"value":"The Governor directed the Ohio Tax Credit Authority chair to pause new data center exemption consideration while a legislative committee studies the sector.","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Dated direction, not a completed implementation finding.","locator":"Announcement opening"},"announced_intake_timing":{"value":"New proposals would stop after the already scheduled Monday meeting, where an existing request would be considered.","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Relative timing in the announcement. No meeting result or inferred exact calendar cutoff admitted.","locator":"Announcement final paragraph"},"policy_scope":{"value":"The announcement concerns new exemption requests and expressly distinguishes this action from a data center ban.","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No construction prohibition or revocation of an existing award is established.","locator":"Announcement final paragraph"},"existing_operations_clause":{"value":"The separately reviewed statute permits an eighteen month resumption window for an agreement operations condition, while excluding exemption claims during the operating interruption.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"Existing agreement provision, distinct from the later new request intake announcement. It is not the duration of that intake pause.","locator":"Revised Code 122.175 division E(3)"},"actual_intake_cutoff_on":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No completed meeting or exact implemented intake cutoff reviewed.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No completed meeting or exact implemented intake cutoff reviewed."},"current_intake_status":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No later continuation, lifting or current Authority intake position independently verified.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No later continuation, lifting or current Authority intake position independently verified."},"pause_end_on":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No actual end date established by this dated announcement.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No actual end date established by this dated announcement."},"statutory_repeal":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No enacted repeal admitted from this executive announcement.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No enacted repeal admitted from this executive announcement."},"individual_awards_revoked":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No individual revocation established.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No individual revocation established."},"individual_application_outcomes":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"A planned consideration is not approval, rejection or an actual award.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"A planned consideration is not approval, rejection or an actual award."},"reported_jobs":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No independently reviewed operator job report admitted.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No independently reviewed operator job report admitted."},"actual_tax_benefit":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No actual individual tax benefit verified.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No actual individual tax benefit verified."},"actual_investment":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"The Governor quotation of reported investment is not an independently reviewed operator expenditure record.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"The Governor quotation of reported investment is not an independently reviewed operator expenditure record."},"atlas_record_id":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No exact Atlas record join established.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No exact Atlas record join established."}}},{"id":"incentive-oh-newalbany-discover-2020-review","kind":"incentive_review_context","subject":"Discover Financial Services PhaseII historical 2020 incentive review","state_codes":["oh"],"scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","fields":{"review_jobs_benchmark":{"value":162,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_jobs_benchmark","unit":"jobs"},"review_reported_jobs":{"value":156,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_jobs","unit":"jobs"},"review_payroll_benchmark":{"value":7200000,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_payroll_benchmark","unit":"USD"},"review_reported_payroll":{"value":15530389,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_payroll","unit":"USD"},"status":{"value":"historical","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_period":{"value":"Tax year2020;staff packet2021","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_draft_boundary":{"value":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"reported_payroll_history":{"value":"2015: USD4,055,675 actual versus USD7,200,000 target; 2016: USD11,037,521 actual versus USD7,200,000 target; 2017: USD11,346,762 actual versus USD7,200,000 target; 2018: USD12,614,400 actual versus USD7,200,000 target; 2019: USD13,281,741 actual versus USD7,200,000 target; 2020: USD15,530,389 actual versus USD7,200,000 target","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"continuation_recommendation":{"value":"Staff recommends continuation; final board action not reviewed","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"project_scope":{"value":"PhaseII data center table reports156 jobs;company total567 new/2148 total positions and PhaseI payroll are separate,not added.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"current_jobs_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"actual_tax_savings_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"final_board_action_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."}}},{"id":"incentive-oh-newalbany-si-nal01-2020-review","kind":"incentive_review_context","subject":"SI NAL01 former Nationwide historical 2020 incentive review","state_codes":["oh"],"scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","fields":{"review_jobs_benchmark":{"value":40,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_jobs_benchmark","unit":"jobs"},"review_reported_jobs":{"value":24,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_jobs","unit":"jobs"},"review_payroll_benchmark":{"value":2400000,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_payroll_benchmark","unit":"USD"},"review_reported_payroll":{"value":1266252,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_payroll","unit":"USD"},"status":{"value":"historical","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_period":{"value":"Tax year2020;staff packet2021","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_draft_boundary":{"value":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"reported_payroll_history":{"value":"2013: USD736,887 actual versus USD2,400,000 target; 2014: USD2,422,883 actual versus USD2,400,000 target; 2015: USD2,592,764 actual versus USD2,400,000 target; 2016: USD2,879,077 actual versus USD2,400,000 target; 2017: USD3,190,758 actual versus USD2,400,000 target; 2018: USD3,525,602 actual versus USD2,400,000 target; 2019: USD2,700,169 actual versus USD2,400,000 target; 2020: USD1,266,252 actual versus USD2,400,000 target","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"continuation_recommendation":{"value":"Staff recommends continuation; final board action not reviewed","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"project_scope":{"value":"Named project in selected2020 review only;no current operating or employment conclusion.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"current_jobs_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"actual_tax_savings_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"final_board_action_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."}}},{"id":"incentive-oh-newalbany-encova-2020-review","kind":"incentive_review_context","subject":"Encova former Motorists Insurance historical 2020 incentive review","state_codes":["oh"],"scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","fields":{"review_jobs_benchmark":{"value":14,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_jobs_benchmark","unit":"jobs"},"review_reported_jobs":{"value":32,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_jobs","unit":"jobs"},"review_payroll_benchmark":{"value":770000,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_payroll_benchmark","unit":"USD"},"review_reported_payroll":{"value":1124945,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_payroll","unit":"USD"},"status":{"value":"historical","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_period":{"value":"Tax year2020;staff packet2021","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_draft_boundary":{"value":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"reported_payroll_history":{"value":"2011: USD550,000 actual versus USD770,000 target; 2012: USD481,000 actual versus USD770,000 target; 2013: USD807,557 actual versus USD770,000 target; 2014: USD770,366 actual versus USD770,000 target; 2015: USD842,711 actual versus USD770,000 target; 2016: USD834,582 actual versus USD770,000 target; 2017: USD811,980 actual versus USD770,000 target; 2018: USD895,371 actual versus USD770,000 target; 2019: USD1,087,024 actual versus USD770,000 target; 2020: USD1,124,945 actual versus USD770,000 target","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"continuation_recommendation":{"value":"Staff recommends continuation; final board action not reviewed","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. 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No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"final_board_action_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."}}},{"id":"incentive-oh-newalbany-tjx-2020-review","kind":"incentive_review_context","subject":"TJX data center historical 2020 incentive review","state_codes":["oh"],"scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","fields":{"review_jobs_benchmark":{"value":28,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. 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Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_period":{"value":"Tax year2020;staff packet2021","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_draft_boundary":{"value":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"reported_payroll_history":{"value":"2012: USD575,000 actual versus USD1,540,000 target; 2013: USD2,009,968 actual versus USD1,540,000 target; 2014: USD2,573,603 actual versus USD1,540,000 target; 2015: USD2,572,041 actual versus USD1,540,000 target; 2016: USD2,622,415 actual versus USD1,540,000 target; 2017: USD2,610,421 actual versus USD1,540,000 target; 2018: USD2,589,535 actual versus USD1,540,000 target; 2019: USD1,793,764 actual versus USD1,540,000 target; 2020: USD2,028,997 actual versus USD1,540,000 target","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"continuation_recommendation":{"value":"Staff recommends continuation; final board action not reviewed","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"project_scope":{"value":"Named project in selected2020 review only;no current operating or employment conclusion.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"current_jobs_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. 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No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"final_board_action_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."}}}],"sources":{"oh-data-center-code-20261023":{"url":"https://codes.ohio.gov/ohio-revised-code/section-122.175","title":"Ohio Revised Code section122.175, current posted text","publisher":"Ohio Legislative Service Commission","published_on":null,"date_note":"Original posting day of retained official page or authenticated PDF not established. Actual statute and rule effective dates are separate cited cells; review date is not an expiry.","checked_at":"2026-10-23T22:13:36.138423+00:00","sha256":"98b8771d90619c3b968b0e5241efdea953bd18e70f258d4e6f772f3c7307f144","scope":"Actual current official section read, including divisionM. EffectiveSeptember30,2025 underHouseBill96, not a2026program award or original posting date. Statute specifies agreement based percentage and duration, not a universal term.","tier":"A","establishes_status":["program"]},"oh-data-center-code-pdf-20250930":{"url":"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf","title":"Ohio authenticated section122.175 effectiveSeptember30,2025","publisher":"Ohio Legislative Service Commission","published_on":null,"date_note":"Original posting day of retained official page or authenticated PDF not established. Actual statute and rule effective dates are separate cited cells; review date is not an expiry.","checked_at":"2026-10-23T22:13:36.151545+00:00","sha256":"409ed1495dd1b0b72c3a2971db0b96b54f74c8b0f6c4b99165cde1b8551e82d0","scope":"All seven actual PDF pages read. Header and pages1/2/4 visually verified. Investment/payment windows, payroll month25, agreement conditions,18month resumption and no exemption during suspension, reporting, confidentiality, direct payment and discretionary recapture retained.","tier":"A","establishes_status":["program"]},"oh-data-center-rules-20261023":{"url":"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1","title":"Ohio Administrative Code chapter122:28:1, five posted rules","publisher":"Ohio Legislative Service Commission","published_on":null,"date_note":"Original posting day of retained official page or authenticated PDF not established. Actual statute and rule effective dates are separate cited cells; review date is not an expiry.","checked_at":"2026-10-23T22:13:36.050325+00:00","sha256":"02d70fb75e638dd4e89d4bde393d533789178ad44a9a207c11b00b84aba6ead2","scope":"All five actual rules read, each effectiveFebruary8,2021. February8,2026 five year review date is not an amendment, expiry or repeal date. Incorporated building materials and data center backup equipment differ from construction contractor temporary tools and generators. Reporting deadlines, conditional remedies and fees remain requirements, not outcomes.","tier":"A","establishes_status":["program"]},"oh-official-governor-pause-bulletin-20260527":{"url":"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share","title":"Ohio Governor official May 27 bulletin announcing a pause on new data center exemption requests","publisher":"Office of the Governor of Ohio through its official public bulletin","published_on":"2026-05-27","date_note":"Explicit release date in the full bulletin body. The relative Monday meeting and later policy duration are not replaced with an inferred exact cutoff or end date.","checked_at":"2026-10-24T03:28:27.309047+00:00","sha256":"10a1a12e736a66a0d5449262bef2159f278d96635e36fc85ca0f5fc97a6e6c83","scope":"Complete official public bulletin body read on the Governor official distribution account. Normal direct Governor news route returned404 and that hold is retained. This is a dated executive announcement, not a repeal, completed meeting record, individual award outcome or proof of current continuation. Quoted beneficiary investment is not admitted as independently verified spending or tax benefit.","tier":"A","establishes_status":["historical"]},"oh-newalbany-tirc2021-ty2020":{"url":"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf","title":"New Albany Franklin County2021 staff tax review packet for2020,including draft material","publisher":"City of New Albany and Franklin County Tax Incentive Review Council","published_on":null,"date_note":"Packet header2021 and taxyear2020;exact publication day not established. Discover page explicitlyDRAFT FOR TIRC MEMBERS ONLY. No final vote established.","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","checked_at":"2026-10-26T17:26:44.800421+00:00","sha256":"509ea4d2b5d0975d9362118e9fab58e63f4c0dd642819009dd3522fda38c3c11","tier":"A","establishes_status":["historical"],"raw_path":"/Users/shaunwilson/Documents/Data Centers Atlas/build/cache/locations-20261022/lane/sources/ad1410856b8dc8bd4c9a.pdf","page_reviews":[{"physical_page":10,"printed_page":null,"actually_viewed":true,"image_path":"/Users/shaunwilson/Documents/Data Centers Atlas/build/cache/layers-20261024/tirc2021-p10.png","image_sha256":"8960cfa9c568a4328fdf90229bcf023f3a424855f771cd4b1953dc5908937798","whole_packet_read":false},{"physical_page":11,"printed_page":2,"actually_viewed":true,"image_path":"/Users/shaunwilson/Documents/Data Centers Atlas/build/cache/layers-20261024/tirc2021-p11.png","image_sha256":"0f2dbce22b3f4f52b911573adfea917941c3ed99a9586b1d27d9dfec1cf106f4","whole_packet_read":false},{"physical_page":14,"printed_page":5,"actually_viewed":true,"image_path":"/Users/shaunwilson/Documents/Data Centers Atlas/build/cache/locations-20261022/lane/stack-tirc2021-p14.png","image_sha256":"d86fb677ae60d65d1f16bf4c54bf163e8cb08954698de8b141638749f995c0df","whole_packet_read":false},{"physical_page":15,"printed_page":6,"actually_viewed":true,"image_path":"/Users/shaunwilson/Documents/Data Centers Atlas/build/cache/layers-20261024/tirc2021-p15.png","image_sha256":"abf0a316887f775682595fdbf7f0d66da884a577366f6a91520b318c1770e2e4","whole_packet_read":false},{"physical_page":16,"printed_page":7,"actually_viewed":true,"image_path":"/Users/shaunwilson/Documents/Data Centers Atlas/build/cache/layers-20261024/tirc2021-p16.png","image_sha256":"4f600ffc55814e1a254e8ac8b253a48b6c2f7390e117e42a8b30dae3bc4e020f","whole_packet_read":false}]}},"details":[{"id":"incentive-oh-data-center-agreement-program","html":"<article><h3>Ohio agreement based data center sales and use tax exemption</h3><p class=\"layer-scope\">Current posted statute and dated rules. Eligibility requirements, agreement terms, reporting, exemptions and realized taxpayer outcomes retain separate meanings.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Statutory agreement based program, not a named award, application approval, taxpayer eligibility determination or actual tax benefit. Locator: Section 122.175 divisions B through F.</p></dd><dt>Agreement basis</dt><dd>Authority agreement required<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The Tax Credit Authority may authorize a complete or partial exemption after statutory findings and an agreement. Meeting stated thresholds alone is not an automatic certificate. Locator: Divisions C,D,E and F.</p></dd><dt>Program scope</dt><dd>Ohio sales and use tax exemption for qualifying computer data center equipment and associated delivery, installation and repair charges, at the percentage and for the term in an approved agreement.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">This review does not establish a property tax exemption, exemption for every project purchase or automatic 100 percent relief. Locator: Divisions A 4,B,E 2,F and I.</p></dd><dt>Statute effective on</dt><dd>September 30, 2025<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Actual effective date of the retained House Bill 96 statutory version, not a specific customer exemption start. Locator: Authenticated PDF header and official current heading.</p></dd><dt>Rules effective on</dt><dd>February 8, 2021<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Actual displayed effective date of each of the five retained administrative rules. Locator: Rules 01 through 05 headings.</p></dd><dt>Rules review date</dt><dd>February 8, 2026<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Displayed Five Year Review Date. It is not labeled a new rule effective date, repeal or expiration. No outcome of that review is inferred. Locator: Rules 01 through 05 supplemental information.</p></dd><dt>Investment requirement</dt><dd>At least 100 million dollars in aggregate qualifying project payments at the project site. Projects beginning in or after 2015 use three consecutive calendar years;2014 uses four and 2013 uses six.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">These are project cohort windows, not an assumed three years after every agreement. Costs before the Authority determined date and specified related or consolidated taxpayer payments are excluded. No actual investment is established. Locator: Divisions A 1 and A 5 a.</p></dd><dt>Payroll requirement</dt><dd>At least 1.5 million dollars in annual compensation subject to Ohio withholding, paid in aggregate by project site taxpayers to site employees, for each agreement year beginning on or after the first day of month 25 after agreement entry.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Payroll is a qualifying compensation requirement, not an approved job count, guaranteed wage per worker or a public promise that these amounts were actually paid. Locator: Divisions A 5 b and E 4.</p></dd><dt>Authority findings</dt><dd>Required findings include increased payroll and withholding, economic soundness and ability to complete the project, ability and intent to maintain operations, and the exemption as a major factor in the project decision.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">A legislative program authorization is not a finding that any named applicant meets these conditions. Locator: Division D.</p></dd><dt>Exemption percentage</dt><dd>The agreement specifies the exemption percentage, capped at 100 percent of the otherwise owed eligible equipment taxes.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Complete or partial exemption is discretionary. No actual percentage, refund or cash award is established for a taxpayer. Locator: Divisions B,E 2 and F.</p></dd><dt>Equipment duration</dt><dd>The Tax Credit Authority determines the agreement term, and the agreement specifies its first applicable date.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No universal fifteen or thirty year term, automatic extension or customer start date is established by this section. Locator: Divisions E 2 and F.</p></dd><dt>Equipment scope</dt><dd>Qualifying scope includes data center business equipment, cooling systems, equipment that generates or manages electricity for that business, and incorporated building materials. The rule lists servers, batteries, backup generators and qualifying software.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Electrical equipment is not automatically an exemption for purchased electricity itself. Nonbusiness exercise equipment, general office property and unrelated accounting or payroll software are excluded by the rule. Locator: Statute A 4; equipment rule 02.</p></dd><dt>Contractor equipment</dt><dd>Incorporated building materials can qualify, while contractor equipment consumed without incorporation is excluded, including temporary construction generators, cranes and vehicles.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">A construction generator and a backup generator used in the data center business have different described tax roles. No particular invoice or equipment eligibility decision is made. Locator: Equipment rule 02 A through D.</p></dd><dt>Operations and pause</dt><dd>The agreement requires continued eligibility and operations. Resumption within eighteen months can avoid violating that operations clause, but no exemption may be claimed for equipment purchases during the period without maintained operations.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">This is a conditional resumption provision, not an eighteen month exemption holiday, automatic award or actual restart date. Locator: Division E 3.</p></dd><dt>Registration and reporting</dt><dd>Annual project reports cover payroll, new equivalent employees, investment and requested information. Both the director report and tax exemption purchase report are due by March 1 under the rule. The statute requires annual review and verification certificates.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Required reporting and verification are not reviewed submissions, a published complete award ledger, actual jobs or verified compliance for an individual taxpayer. Locator: Statute E 5/E 6/I; reporting rule 03.</p></dd><dt>Suspension notifications</dt><dd>The original grantee must notify the director before suspension if possible, otherwise within five business days, and notify the director and tax commissioner within five business days after operations resume.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Notification duty is separate from the statute eighteen month resumption window. No cessation, notification or actual resumption is established. Locator: Reporting rule 03 C.</p></dd><dt>Compliance and recapture</dt><dd>Failure can lead to reduced percentage or term, or termination and repayment of all or part of prior exemptions after the described process. The Authority considers specified market and taxpayer circumstances.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Remedies are not an automatic finding of noncompliance or an actual recovered amount. Current year reductions and operations related recapture retain separate statutory processes. Locator: Statute G and J; remedies rule 04.</p></dd><dt>Report confidentiality</dt><dd>Submitted financial statements and other submitted or derived information are not public records under the specified section. The chair can use information in public reports or court proceedings. A separate annual state report is due by August 1.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">This does not establish that every program record is secret or that a complete award ledger was reviewed. No individual tax return is accessed. Locator: Divisions H and L.</p></dd><dt>Fees</dt><dd>The rule sets a servicing fee of 400 dollars per agreement year for each original grantee at agreement entry, a 300 dollar substantive amendment fee with specified exceptions, and a 500 dollar monthly late report fee.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The term based servicing fee is not represented as a new annual payment date. During the described thirty day report supplementation period, the monthly late fee continues. Unpaid fees prevent certificates under the rule; no actual assessment or payment is reviewed. Locator: Fees rule 05 A through D.</p></dd><dt>Supplemental grantees</dt><dd>Additional taxpayers may be made parties to an existing agreement, with its benefits and obligations and a separate direct payment permit. The rule describes approved tenant or colocation participants.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Being located at the site alone does not establish an approved supplemental agreement or an automatic exemption. Locator: Statute M; definitions rule 01 H.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No actual reported or verified job count is established by this program review. Locator: Program review boundary.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No realized exemption, refund, cash payment or recovered tax amount is established. Locator: Program review boundary.</p></dd><dt>Individual certifications</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No named taxpayer application, agreement or verification certificate is reviewed. Locator: Program review boundary.</p></dd><dt>Individual eligibility</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No named taxpayer or purchase eligibility decision is made. Locator: Program review boundary.</p></dd><dt>Universal term</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The Authority and agreement determine the term; no universal number of years is established. Locator: Program review boundary.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No independently verified building or campus identity join is made. Locator: Program review boundary.</p></dd></dl></article>"},{"id":"incentive-oh-new-request-pause-announcement-20260527","html":"<article><h3>Ohio announced pause on new data center exemption requests</h3><p class=\"layer-scope\">Dated executive intake announcement, distinct from statutory eligibility, an existing agreement operating interruption, repeal and actual awards. Current continuation unknown.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>historical<span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Dated announcement retained without asserting the current intake position. Locator: Full May 27 official bulletin.</p></dd><dt>Policy basis</dt><dd>Dated executive announcement<span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Official announcement reviewed without treating it as a separately reviewed executive order. Locator: Full dated bulletin.</p></dd><dt>New request pause basis</dt><dd>Dated executive announcement for new request intake<span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Administrative intake announcement kept separate from statutory eligibility and existing agreement operation rules. Locator: Announcement opening and final paragraph.</p></dd><dt>Announced on</dt><dd>May 27, 2026<span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Release day, not an exact verified intake cutoff or repeal date. Locator: Bulletin release heading.</p></dd><dt>Announced action</dt><dd>The Governor directed the Ohio Tax Credit Authority chair to pause new data center exemption consideration while a legislative committee studies the sector.<span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Dated direction, not a completed implementation finding. Locator: Announcement opening.</p></dd><dt>Announced intake timing</dt><dd>New proposals would stop after the already scheduled Monday meeting, where an existing request would be considered.<span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Relative timing in the announcement. No meeting result or inferred exact calendar cutoff admitted. Locator: Announcement final paragraph.</p></dd><dt>Policy scope</dt><dd>The announcement concerns new exemption requests and expressly distinguishes this action from a data center ban.<span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No construction prohibition or revocation of an existing award is established. Locator: Announcement final paragraph.</p></dd><dt>Existing operations clause</dt><dd>The separately reviewed statute permits an eighteen month resumption window for an agreement operations condition, while excluding exemption claims during the operating interruption.<span class=\"layer-source\"><a href=\"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://codes.ohio.gov/ohio-revised-code/section-122.175\">Ohio Legislative Service Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Existing agreement provision, distinct from the later new request intake announcement. It is not the duration of that intake pause. Locator: Revised Code 122.175 division E(3).</p></dd><dt>Actual intake cutoff on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No completed meeting or exact implemented intake cutoff reviewed. Locator: Full dated announcement; no later or individual outcome reviewed.</p></dd><dt>Current intake status</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No later continuation, lifting or current Authority intake position independently verified. Locator: Full dated announcement; no later or individual outcome reviewed.</p></dd><dt>Pause end on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual end date established by this dated announcement. Locator: Full dated announcement; no later or individual outcome reviewed.</p></dd><dt>Statutory repeal</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No enacted repeal admitted from this executive announcement. Locator: Full dated announcement; no later or individual outcome reviewed.</p></dd><dt>Individual awards revoked</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual revocation established. Locator: Full dated announcement; no later or individual outcome reviewed.</p></dd><dt>Individual application outcomes</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A planned consideration is not approval, rejection or an actual award. Locator: Full dated announcement; no later or individual outcome reviewed.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No independently reviewed operator job report admitted. Locator: Full dated announcement; no later or individual outcome reviewed.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual individual tax benefit verified. Locator: Full dated announcement; no later or individual outcome reviewed.</p></dd><dt>Actual investment</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The Governor quotation of reported investment is not an independently reviewed operator expenditure record. Locator: Full dated announcement; no later or individual outcome reviewed.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share\">Office of the Governor of Ohio through its official public bulletin</a>. Source: May 27, 2026. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No exact Atlas record join established. Locator: Full dated announcement; no later or individual outcome reviewed.</p></dd></dl></article>"},{"id":"incentive-oh-newalbany-discover-2020-review","html":"<article><h3>Discover Financial Services PhaseII historical 2020 incentive review</h3><p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.</p><dl class=\"layer-fields\"><dt>Review jobs benchmark</dt><dd>162 jobs<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Review reported jobs</dt><dd>156 jobs<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Review payroll benchmark</dt><dd>7,200,000 USD<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Review reported payroll</dt><dd>15,530,389 USD<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Status</dt><dd>historical<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Review period</dt><dd>Tax year2020;staff packet2021<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Review draft boundary</dt><dd>Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Reported payroll history</dt><dd>2015: USD4,055,675 actual versus USD7,200,000 target; 2016: USD11,037,521 actual versus USD7,200,000 target; 2017: USD11,346,762 actual versus USD7,200,000 target; 2018: USD12,614,400 actual versus USD7,200,000 target; 2019: USD13,281,741 actual versus USD7,200,000 target; 2020: USD15,530,389 actual versus USD7,200,000 target<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Continuation recommendation</dt><dd>Staff recommends continuation; final board action not reviewed<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Project scope</dt><dd>PhaseII data center table reports156 jobs;company total567 new/2148 total positions and PhaseI payroll are separate,not added.<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Current jobs verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Actual tax savings verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd><dt>Final board action verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11.</p></dd></dl></article>"},{"id":"incentive-oh-newalbany-si-nal01-2020-review","html":"<article><h3>SI NAL01 former Nationwide historical 2020 incentive review</h3><p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.</p><dl class=\"layer-fields\"><dt>Review jobs benchmark</dt><dd>40 jobs<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Review reported jobs</dt><dd>24 jobs<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Review payroll benchmark</dt><dd>2,400,000 USD<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Review reported payroll</dt><dd>1,266,252 USD<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Status</dt><dd>historical<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Review period</dt><dd>Tax year2020;staff packet2021<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Review draft boundary</dt><dd>Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Reported payroll history</dt><dd>2013: USD736,887 actual versus USD2,400,000 target; 2014: USD2,422,883 actual versus USD2,400,000 target; 2015: USD2,592,764 actual versus USD2,400,000 target; 2016: USD2,879,077 actual versus USD2,400,000 target; 2017: USD3,190,758 actual versus USD2,400,000 target; 2018: USD3,525,602 actual versus USD2,400,000 target; 2019: USD2,700,169 actual versus USD2,400,000 target; 2020: USD1,266,252 actual versus USD2,400,000 target<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Continuation recommendation</dt><dd>Staff recommends continuation; final board action not reviewed<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Project scope</dt><dd>Named project in selected2020 review only;no current operating or employment conclusion.<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Current jobs verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Actual tax savings verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd><dt>Final board action verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical14,printed5,2020 Compliance and CRA benchmarks.</p></dd></dl></article>"},{"id":"incentive-oh-newalbany-encova-2020-review","html":"<article><h3>Encova former Motorists Insurance historical 2020 incentive review</h3><p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.</p><dl class=\"layer-fields\"><dt>Review jobs benchmark</dt><dd>14 jobs<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Review reported jobs</dt><dd>32 jobs<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Review payroll benchmark</dt><dd>770,000 USD<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Review reported payroll</dt><dd>1,124,945 USD<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Status</dt><dd>historical<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Review period</dt><dd>Tax year2020;staff packet2021<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Review draft boundary</dt><dd>Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Reported payroll history</dt><dd>2011: USD550,000 actual versus USD770,000 target; 2012: USD481,000 actual versus USD770,000 target; 2013: USD807,557 actual versus USD770,000 target; 2014: USD770,366 actual versus USD770,000 target; 2015: USD842,711 actual versus USD770,000 target; 2016: USD834,582 actual versus USD770,000 target; 2017: USD811,980 actual versus USD770,000 target; 2018: USD895,371 actual versus USD770,000 target; 2019: USD1,087,024 actual versus USD770,000 target; 2020: USD1,124,945 actual versus USD770,000 target<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Continuation recommendation</dt><dd>Staff recommends continuation; final board action not reviewed<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Project scope</dt><dd>Named project in selected2020 review only;no current operating or employment conclusion.<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Current jobs verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Actual tax savings verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd><dt>Final board action verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical15,printed6,2020 Compliance and CRA benchmarks.</p></dd></dl></article>"},{"id":"incentive-oh-newalbany-tjx-2020-review","html":"<article><h3>TJX data center historical 2020 incentive review</h3><p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.</p><dl class=\"layer-fields\"><dt>Review jobs benchmark</dt><dd>28 jobs<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Review reported jobs</dt><dd>37 jobs<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Review payroll benchmark</dt><dd>1,540,000 USD<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Review reported payroll</dt><dd>2,028,997 USD<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Status</dt><dd>historical<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Review period</dt><dd>Tax year2020;staff packet2021<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Review draft boundary</dt><dd>Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Reported payroll history</dt><dd>2012: USD575,000 actual versus USD1,540,000 target; 2013: USD2,009,968 actual versus USD1,540,000 target; 2014: USD2,573,603 actual versus USD1,540,000 target; 2015: USD2,572,041 actual versus USD1,540,000 target; 2016: USD2,622,415 actual versus USD1,540,000 target; 2017: USD2,610,421 actual versus USD1,540,000 target; 2018: USD2,589,535 actual versus USD1,540,000 target; 2019: USD1,793,764 actual versus USD1,540,000 target; 2020: USD2,028,997 actual versus USD1,540,000 target<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Continuation recommendation</dt><dd>Staff recommends continuation; final board action not reviewed<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Project scope</dt><dd>Named project in selected2020 review only;no current operating or employment conclusion.<span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Current jobs verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Actual tax savings verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd><dt>Final board action verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf\">City of New Albany and Franklin County Tax Incentive Review Council</a>. Source: Publication date not stated. Checked: October 26, 2026.</span> <p class=\"layer-scope\">Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected. Locator: Physical16,printed7,2020 Compliance and CRA benchmarks.</p></dd></dl></article>"}]}