The final version of the rules implementing Ohio Senate Bill 232, which significantly reduces the tax burden on advanced energy projects in Ohio, will be effective as of January 10, 2011. SB 232 was enacted last June, and in September, Governor Ted Strickland signed an executive order implementing the new law's administrative rules that spell out the criteria energy projects must meet to enjoy the tax benefit. As so-called "emergency rules," the rules were effective immediately, but they were set to expire after 90 days. The final, permanent version of the rules will become part of the Ohio Administrative Code. They are identical to the emergency rules except for one minor change to a provision regulating the delegation of duties from the director of the Ohio Department of Development to other individuals. The online application for projects to qualify for the special tax treatment is available here.