Ohio § 5747.27

§ 5747.27.

As used in this section, “ displaced worker ” means an individual who has lost or left the individual's job due to the closing

or moving of the facility at which the individual was employed or the abolishment

of the individual's position or shift at that facility and who has not obtained another

job at which the individual works more than twenty hours a week. A nonrefundable credit is allowed against the aggregate tax liability under section 5747.02 of the Revised Code of a displaced worker who pays for job training to enhance the displaced worker's

ability to get a new job.  The amount of the credit equals the lesser of five hundred dollars or fifty per

cent of the amount the individual actually paid less any reimbursements for job training

during the twelve-month period beginning when the individual became a displaced worker.  The credit shall be claimed for the taxable year in which the worker pays for the

job training.  If the twelve-month period after the individual becomes a displaced worker extends

over two taxable years, the worker may claim all or a portion of the credit, not to

exceed five hundred dollars, for both taxable years.  The displaced worker shall claim the credit in the order required under section 5747.98 of the Revised Code .  The credit for a taxable year shall not exceed the displaced worker's tax liability

for that year after allowing for any other credit that precedes the credit under this

section in that order.