|Docket:||04-1704 and 04-1724|
Whether Ohio's investment tax credit, Ohio Revised Code § 5733.33, which seeks to encourage economic development by providing a credit to taxpayers who install new manufacturing machinery and equipment in the State, violates the Commerce Clause of the United States Constitution.
In addition to the questions presented by the petitions, the parties were directed by the Court to brief and argue the following question:
Whether respondents have standing to challenge Ohio’s investment tax credit, Ohio Rev. Code Ann. § 5733.33.