J.C. Penney Corporation, Inc., based in Plano, is requesting the city's nomination to the Office of the Governor Economic Development and Tourism to seek job retention benefits. Under the Texas Enterprise Zone, the OOGEDT allows J.C. Penney to receive state sale and tax refunds on “qualified expenditures,” according to the Texas Comptroller of Public Accounts. To qualify for this program, the company must be making a large investment and bringing in jobs, said Elaine Hamm, director for business retention and expansion with the city of Plano. A three-step process is required for businesses to receive state sale and tax refunds through this program, Hamm said. First, J.C. Penney must ask the city for a nomination, then city council members vote to approve or deny the nomination. This vote is taking place at tonight’s City Council meeting. If the nomination is approved, J.C. Penney will turn an application into the state. Then the state reviews the application and ultimately decides if J.C. Penney receives refunds, Hamm said. The city has nine nominations to use from Sept. 1 2015 to Sept. 1 2017, Hamm said. The number of nominations is set by the U.S. Census Bureau and city population, but not all nominations need to be used. In a letter to City Manager Bruce Glasscock, Christopher Strawbridge, director of state and federal audits, sales, use and property tax with J.C. Penney Corporation, said the company anticipates spending more than $25 million in renovations and updates to its Plano headquarters. Renovations to the Plano headquarters includes updating ceiling grid and tile, adding glass office fronts, painting and replacing drywall, modernizing the interior and exterior signage, buying new work stations for employees, moving offices to the “inner core to foster team building,” and improving employee and building security, among others, according to the letter. If the nomination is approved and the state approves the refunds, 35 percent of J.C. Penney’s new hires must meet “economically disadvantaged or enterprise zone residency requirements,” according to the program requirements. If approved by the state, J.C. Penney will receive anywhere from $2,500 to $1.25 million in refunds. “The city of Plano is committed to helping our businesses expand,” Hamm said. “[The city vote] just says Plano’s willing to do this and that we want to help this company.” J.C. Penney has 111 locations in Texas and employees 2,538 people at its headquarters in Plano, according to the letter.