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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5747.80 Issuance of tax credits by Ohio venture capital authority
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Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code. The credit shall be claimed for…
Ohio Rev. Code Ann. § 5747.81 Tax credit for holders of small business investment certificate
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(A) Any term used in this section that is defined in section 122.86 of the Revised Code has the same meaning as defined in that section.(B) For the purpose of encouraging new capital investment in small businesses in this state and thereby promoting the economic welfare of all Oh…
Ohio Rev. Code Ann. § 5747.82 Tax credit for holders of commercial driver training certificate
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There is allowed a nonrefundable credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer that has been issued a tax credit certificate under section 122.91 of the Revised Code. The amount of the credit shall equal the credit am…
Ohio Rev. Code Ann. § 5747.83 State low-income housing tax credit
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(A) Terms used in this section have the same meanings as in section 175.16 of the Revised Code. (B) There is hereby allowed a nonrefundable credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer that is allocated a credit issu…