Newly enacted R.C. 122.17(A)(11) and (D)(2)(c) creates a new “megaproject” designation in the state’s Job Creation Tax Credit program. The new provisions allow a tax credit of up to 30 years for very large projects, defined as at least $1B in capital investment or $75million/year in new payroll and average wages at least 300% of the federal minimum wage. The new provisions also allow JCTC recipients to include work-from-home employees in their job creation calculations (new R.C. 122.17(T). In addition, “megaprojects” were added into the Community Reinvestment Area (CRA) program (new R.C. 3735.65(E)) authorizing local jurisdictions to award additional 15 years of tax exemptions to megaprojects.