Rochester Precision Optics (RPO) is a manufacturer of precision optical elements and imaging assemblies. Serving the Defense, Medical Device, Analytical Instrument, Consumer Electronics, Automotive and Industrial markets, RPO provides high-volume advanced imaging components, subsystems and systems to market leaders around the world. Formerly a business unit of Eastman Kodak Company, RPO severed from Kodak Park in 2005 and began operations in West Henrietta in 2006 as a privately-owned entity and retained jobs and expertise in the area. RPO currently employs over 275 people and plans to add 30 jobs as a result of this project. RPO recently acquired a company in Florida and has plans to integrate their operations into RPO’s existing location. This integration includes interior renovation of existing facility space to accommodate new manufacturing and engineering efforts; dedicated laboratory space for R&D and investment in equipment and production machines. The applicant is seeking sales tax exemption on construction materials, furniture, fixtures and equipment. The benefit to incentive ratio is 86.8:1.