Ohio § 718.94
Full text of Ohio Ohio Revised Code § 718.94, with citation guidance and answers to common questions.
§ 718.94.
(A) A credit, granted by resolution or ordinance of a municipal corporation pursuant
to section 718.15 or 718.151 of the Revised Code , shall be available to a taxpayer that has made the election allowed under section 718.80 of the Revised Code , against the municipal corporation's tax on income. A municipal corporation shall submit the following information to the tax commissioner
on or before the later of January 31, 2018, or the thirty-first day of January of
the first year in which the taxpayer is eligible to receive the credit: (1) A copy of the agreement entered into by the municipal corporation and taxpayer under section 718.15 or 718.151 of the Revised Code ; (2) A copy of the municipal ordinance or resolution authorizing the agreement entered
into between the municipal corporation and the taxpayer. (B)(1) Each taxpayer that claims a credit shall submit, with the taxpayer's tax return,
documentation issued by the municipal corporation granting the credit that confirms
the eligibility of the taxpayer for the credit, the amount of the credit for which
the taxpayer is eligible, and the tax year to which the credit is to be applied. (2) Such documentation shall be provided in the form prescribed by the tax commissioner. (3) Nothing in this section shall be construed to authorize the tax commissioner to enter
into an agreement with a taxpayer to grant a credit, to determine if a taxpayer meets
the conditions of a tax credit agreement entered into by a municipal corporation and
taxpayer under section 718.15 or 718.151 of the Revised Code , or to modify the terms or conditions of any such existing agreement.
Frequently Asked Questions About Ohio § 718.94
What does Ohio Revised Code § 718.94 cover?
Section 718.94 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 § 718.94?
A common citation format is "Ohio Revised Code § 718.94" (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 § 718.94 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.