Section 5748.06 | Credit against tax for senior citizens.
For a taxpayer sixty-five years of age or older during the taxable year, a credit shall be permitted against the tax otherwise due under this chapter for such year equal to fifty dollars for each return required to be filed under section 5747.08 of the Revised Code for taxes levied under this chapter. The credit allowed under this section shall not exceed the tax otherwise due.
Available Versions of this Section
- June 13, 1989 – Senate Bill 28 - 118th General Assembly [ View June 13, 1989 Version ]