Tax Credit Resources
The table below provides links to the Application, FYI Publication, Regulation, Statute and Process for each EZ incentive.
Tax Credit Overview Table
Vacant Building Rehabilitation Tax Credit
Manufacturing/Mining Sales & Use Tax Exemption
Contribution Tax Credit
Process for Certifying
Business Tax Credits (not including Commercial Vehicle)
Investment Tax Credit, Job Training Tax Credit, Jobs Credit, Agricultural Processing Jobs Credit, Health Insurance Credit, Research and Development Credit, Vacant Building Credit
- A business must get Pre-certified before any activity is performed to earn a credit. Click here to get Pre-Certified or Certified.
- A business must perform an activity to earn a credit after Pre-certification approval.
- Typically at the end of the income tax year, a business must get Certified summarizing all activities that were performed during the income tax year that earned a credit. Click here to get Pre-Certified or Certified.
- A business must get Pre-certified before purchasing a commercial vehicle. Click here to get Pre-Certified online or submit the Commercial Vehicle Pre-certification Paper Form to your local EZ Administrator.
- A business must purchase a qualifying commercial vehicle after Pre-certification approval.
- A business can complete the Commercial Vehicle Application via paper form and submit to OEDIT following the instructions on the application.
- Taxpayers (individual or business) must make a donation to an approved Enterprise Zone Contribution Project. See list here.
- The project will provide the taxpayer with a DR0075 form for their donation.
- Taxpayer can claim the tax credit on their state income tax filing.