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