Ohio § 5747.022

§ 5747.022.

An individual subject to the tax imposed by section 5747.02 of the Revised Code whose modified adjusted gross income, less applicable exemptions under section 5747.025 of the Revised Code , for the taxable year as shown on an individual or joint annual return is less than

thirty thousand dollars may claim a credit equal to twenty dollars times the number

of exemptions allowed for the taxpayer, the taxpayer's spouse, and each dependent

under section 5747.02 of the Revised Code .  The credit shall be claimed in the order required under section 5747.98 of the Revised Code .  The credit shall not be considered in determining the taxes required to be withheld

under section 5747.06 of the Revised Code or the estimated taxes required to be paid under section 5747.09 of the Revised Code .  In the case of an individual with respect to whom an exemption under section 5747.02 of the Revised Code is allowable to another taxpayer for a taxable year beginning in the calendar year

in which the individual's taxable year begins, the “number of exemptions allowed”

for purposes of calculating the credit allowed under this section to such individual

for the individual's taxable year shall not include an exemption for the individual.