The Administrative History following each Rule gives the date on which the Rule was originally filed and its effective date, as well as the date on which any amendment or repeal was filed and its effective date. Principal abbreviations used in the Administrative History are as follows:

f. - filed

eff. - effective

R. - Rule (Abbreviated only at the beginning of the control number)

Ch. - Chapter (Abbreviated only at the beginning of the control number)

ER. - Emergency Rule

Rev. - Revised

Note: Emergency Rules are listed in each Rule's Administrative History by Emergency Rule number, date filed and effective date. The Emergency Rule will be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency.

Rule chapter 159-1-1 entitled "Film Tax Credit" has been adopted. Filed March 4, 2010; effective March 24, 2010.

Rules 159-1-1-.01 thru 159-1-1-.09 amended. F. May 6, 2013; eff. May 26, 2013.

Chapter 159-2 entitled "State Workforce Development Board" and Chapter 159-2-1 entitled "State Workforce" adopted. F. Nov. 30, 2015; eff. Dec. 20, 2015.

Chapter 159-1-2 entitled "Musical Tax Credit" adopted. F. Nov. 28, 2017; eff. Dec. 18, 2017.

Rules 159-1-1-.02 through 159-1-1-.09 amended. F. Dec. 4, 2017; eff. Dec. 24, 2017.

Rule 159-1-2-.01 amended. F. Mar. 2, 2018; eff. Mar. 22, 2018.

Rules 159-1-1-.02 through 159-1-1-.07 amended. F. Mar. 5, 2018; eff. Mar. 25, 2018.

Chapter 159-2 repealed. F. Oct. 10, 2018; eff. Oct. 30, 2018.

Subject 159-1-1, rules 159-1-1-.01 through .09, amended. F. Dec. 29, 2020; eff. Jan. 18, 2021.

Chapter 159-3 entitled "Global Commerce Division" and Subject 159-3-1 entitled "Competitive Projects of Regional Significance" adopted. F. Mar. 18, 2021; eff. Apr. 7, 2021.

Rules 159-1-1-.02 through 159-1-1-.08 amended. F. June 18, 2021; eff. July 8, 2021.


State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

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