Amazon.com Inc., the online retail giant, is looking at opening a large distribution center in Greater Cincinnati. The Ohio Tax Credit Authority approved a 1.39 percent, 10-year tax credit for the Seattle-based company to create 1,000 jobs. The estimated value of the tax credit is $3.8 million. As part of the agreement, the authority requires Amazon to maintain operations at the project location for at least 13 years. The proposed project would involve constructing a new fulfillment center.