For taxable years beginning in 2015 or thereafter, a nonrefundable credit equal to eighty-eight dollars shall be allowed per return against the aggregate amount of tax due under section 5747.02 of the Revised Code on an individual's return that indicates Ohio adjusted gross income less exemptions of ten thousand dollars or less. The credit shall be claimed in the order required under section 5747.98 of the Revised Code.
Amended by 131st General Assembly File No. TBD, SB 208, §1, eff. 2/15/2015.
Amended by 128th General AssemblyFile No.11, HB 318, §1, eff. 12/22/2009.
Effective Date: 06-30-2005; 03-30-2006
Section: Previous 5747.04 5747.05 5747.051 5747.052 5747.053 5747.054 5747.055 5747.056 5747.057 5747.058 5747.059 5747.06 5747.061 5747.062 5747.063 NextLast modified: October 10, 2016