Ohio § 5747.71
Full text of Ohio Ohio Revised Code § 5747.71, with citation guidance and answers to common questions.
§ 5747.71.
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 who is an “eligible individual” as defined in section 32 of the Internal Revenue Code . The credit shall equal thirty per cent of the federal credit allowed for the taxable
year. The credit shall not exceed the aggregate amount of tax otherwise due under section 5747.02 of the Revised Code after deducting any other nonrefundable credits that precede the credit allowed under
this section in the order prescribed by section 5747.98 of the Revised Code . The credit shall be claimed in the order prescribed by section 5747.98 of the Revised Code .
Frequently Asked Questions About Ohio § 5747.71
What does Ohio Revised Code § 5747.71 cover?
Section 5747.71 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5747.71?
A common citation format is "Ohio Revised Code § 5747.71" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5747.71 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.