Ohio’s Commercial Driver’s License (CDL) Training Program

Are you looking to enhance your workforce and reduce training costs? Discover how Ohio’s Commercial Driver’s License (CDL) Training Program can provide significant financial support and ensure your employees are skilled and ready to drive your business forward.

Ohio’s CDL Training Program launched during 2023 and offers tax credits up to $1.5 million per year for calendar years 2023 through 2026. This program can have significant benefits for employers in the manufacturing and transportation industries. By providing tax credits toward approved training costs, the program helps reduce financial burdens and ensures a skilled workforce. This initiative enhances operational efficiency, competitiveness, and employee retention while promoting compliance and safety. Ultimately, it supports the growth and sustainability of Ohio’s key sectors by fostering a well-trained and capable workforce.

What is the Ohio CDL Training Program and How Does It Work?

Ohio’s CDL Training Program allows eligible employers to receive tax credits covering 50% of approved training costs, up to $25,000. Employers must be registered to do business in Ohio and employ Ohio resident W-2 employees. Training must be conducted by approved external providers or qualified internal instructors and lead to a Class A or Class B state-issued CDL. Applications are reviewed on a first-come, first-served basis, with annual releases through 2026. This program helps employers manage training costs and ensures a steady supply of skilled commercial drivers in Ohio.

What Credentials Qualify?

There is a range of credentials and endorsements that may qualify for the tax credit:

• Class A CDL
• Class B CDL
• Tank Endorsement
• Hazardous Material Endorsement
• Tanker/HazMat Combination Endorsement
• Doubles/Triples Endorsement
• Passenger Transport Endorsement

What is the Application and Tax Credit Process?

To apply for the CDL Training Program tax credit, employers must first identify training expenses for the upcoming year. Applications can be accessed and prepared starting October 1, 2024, and must be submitted between October 1 and December 1, 2024. The Ohio Department of Development will review applications and issue award notifications by December 31, 2024. Employers then sponsor employees to complete eligible training programs from January 1, 2025, to December 31, 2025. Expense reports, including training certifications and proof of payment, must be submitted between January 1, 2026, and January 21, 2026. The Department will review these and issue tax credit certificates by March 22, 2026. Lastly, employers must submit a Training Verification Form between January 1, 2027, and January 21, 2027, to confirm the employment status of trained employees.

Key Deadlines:

• October 1, 2024: Application access begins.
• October 1 – December 1, 2024: Application submission period.
• December 31, 2024: Award notifications issued.
• January 1 – December 31, 2025: Training program completion period.
• January 1 – January 21, 2026: Expense report submission period.
• March 22, 2026: Tax credit certificates issued.
• January 1 – January 21, 2027: Training Verification Form submission period.

Contact Matthew Tomko at mtomko@tomkocpa.com to learn more.