As Introduced 1
123rd General Assembly 4
Regular Session S. B. No. 4 5
1999-2000 6
SENATOR MUMPER 8
10
A B I L L
To amend section 5747.98 and to enact section 12
5747.37 of the Revised Code to grant a 13
nonrefundable credit against the personal income 14
tax to persons who adopt children. 16
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 18
Section 1. That section 5747.98 be amended and section 20
5747.37 of the Revised Code be enacted to read as follows: 21
Sec. 5747.37. AS USED IN THIS SECTION: 23
(A) "MINOR CHILD" MEANS A PERSON UNDER EIGHTEEN YEARS OF 26
AGE.
(B) "LEGALLY ADOPT" MEANS TO ADOPT A MINOR CHILD PURSUANT 29
TO CHAPTER 3107. OF THE REVISED CODE, OR PURSUANT TO THE LAWS OF 31
ANY OTHER STATE OR NATION IF SUCH AN ADOPTION IS RECOGNIZABLE
UNDER SECTION 3107.18 OF THE REVISED CODE. FOR THE PURPOSES OF 32
THIS SECTION, A MINOR CHILD IS LEGALLY ADOPTED WHEN THE FINAL 33
DECREE OR ORDER OF ADOPTION IS ISSUED BY THE PROPER COURT UNDER 34
THE LAWS OF THE STATE OR NATION UNDER WHICH THE CHILD IS ADOPTED, 36
OR, IN THE CASE OF AN INTERLOCUTORY ORDER OF ADOPTION, WHEN THE 37
ORDER BECOMES FINAL UNDER THE LAWS OF THE STATE OR NATION. 39
"LEGALLY ADOPT" DOES NOT INCLUDE THE ADOPTION OF A MINOR CHILD BY 40
THE CHILD'S STEPPARENT.
THERE IS HEREBY GRANTED A CREDIT AGAINST THE TAX IMPOSED BY 42
SECTION 5747.02 OF THE REVISED CODE FOR THE LEGAL ADOPTION BY A 43
TAXPAYER OF A MINOR CHILD. THE AMOUNT OF THE CREDIT SHALL BE 45
FIVE HUNDRED DOLLARS FOR EACH MINOR CHILD LEGALLY ADOPTED BY THE 46
TAXPAYER DURING THE TAXABLE YEAR. THE CREDIT SHALL BE CLAIMED IN 47
2
THE ORDER REQUIRED UNDER SECTION 5747.98 OF THE REVISED CODE.
FOR THE PURPOSES OF MAKING TAX PAYMENTS UNDER THIS CHAPTER, TAXES 49
EQUAL TO THE AMOUNT OF THE CREDIT SHALL BE CONSIDERED TO BE PAID 50
TO THIS STATE ON THE FIRST DAY OF THE TAXABLE YEAR. 51
TO CLAIM THE CREDIT GRANTED UNDER THIS SECTION, A TAXPAYER 53
SHALL FURNISH THE TAX COMMISSIONER WITH ANY EVIDENCE THE TAX 54
COMMISSIONER REASONABLY REQUIRES TO SUPPORT THE TAXPAYER'S CLAIM 55
FOR THE CREDIT.
Sec. 5747.98. (A) To provide a uniform procedure for 64
calculating the amount of tax due under section 5747.02 of the 65
Revised Code, a taxpayer shall claim any credits to which the 66
taxpayer is entitled in the following order: 68
(2)(1) The retirement income credit under division (B) of 70
section 5747.055 of the Revised Code; 71
(3)(2) The senior citizen credit under division (C) of 73
section 5747.05 of the Revised Code; 74
(4)(3) The lump sum distribution credit under division (D) 76
of section 5747.05 of the Revised Code; 77
(5)(4) The dependent care credit under section 5747.054 of 79
the Revised Code; 80
(6)(5) The lump sum retirement income credit under 82
division (C) of section 5747.055 of the Revised Code; 83
(7)(6) The lump sum retirement income credit under 85
division (D) of section 5747.055 of the Revised Code; 86
(8)(7) The lump sum retirement income credit under 88
division (E) of section 5747.055 of the Revised Code; 89
(9)(8) The credit for displaced workers who pay for job 91
training under section 5747.27 of the Revised Code; 92
(10)(9) The campaign contribution credit under section 94
5747.29 of the Revised Code; 97
(11)(10) The twenty-dollar personal exemption credit under 99
section 5747.022 of the Revised Code; 100
(12)(11) The joint filing credit under division (G) of 102
section 5747.05 of the Revised Code; 103
3
(13)(12) The nonresident credit under division (A) of 105
section 5747.05 of the Revised Code; 106
(14)(13) The credit for a resident's out-of-state income 108
under division (B) of section 5747.05 of the Revised Code; 109
(15)(14) The credit for employers that enter into 112
agreements with child day-care centers under section 5747.34 of
the Revised Code; 113
(16)(15) The credit for employers that reimburse employee 115
child day-care expenses under section 5747.36 of the Revised 117
Code;
(16) THE CREDIT FOR ADOPTION OF A MINOR CHILD UNDER 119
SECTION 5747.37 OF THE REVISED CODE; 120
(17) The credit for manufacturing investments under 122
section 5747.051 of the Revised Code; 123
(18) The credit for purchases of new manufacturing 125
machinery and equipment under section 5747.26 or section 5747.261 127
of the Revised Code;
(19) The second credit for purchases of new manufacturing 130
machinery and equipment under section 5747.31 of the Revised 131
Code;
(20) The enterprise zone credit under section 5709.66 of 133
the Revised Code; 134
(21) The credit for the eligible costs associated with a 136
voluntary action under section 5747.32 of the Revised Code; 138
(22) The credit for employers that establish on-site child 141
day-care centers under section 5747.35 of the Revised Code; 142
(23) The credit for purchases of qualifying grape 144
production property under section 5747.28 of the Revised Code; 145
(24) The export sales credit under section 5747.057 of the 148
Revised Code;
(25) The credit for research and development and 150
technology transfer investors under section 5747.33 of the 151
Revised Code;
(26) The enterprise zone credits under section 5709.65 of 154
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the Revised Code;
(27) The refundable jobs creation credit under section 157
5747.058 of the Revised Code;
(28) The refundable credit for taxes paid by a qualifying 159
entity granted under section 5747.059 of the Revised Code; 160
(29) The refundable credits for taxes paid by a qualifying 163
pass-through entity granted under division (J) of section 5747.08 165
of the Revised Code.
(B) For any credit except the refundable credits 167
enumerated in divisions (A)(27), (28), and (29) of this section 168
and the credit granted under division (I) of section 5747.08 of 170
the Revised Code, the amount of the credit for a taxable year 171
shall not exceed the tax due after allowing for any other credit 172
that precedes it in the order required under this section. Any 173
excess amount of a particular credit may be carried forward if 174
authorized under the section creating that credit. Nothing in 175
this chapter shall be construed to allow a taxpayer to claim, 176
directly or indirectly, a credit more than once for a taxable 177
year.
Section 2. That existing section 5747.98 of the Revised 179
Code is hereby repealed. 180
Section 3. Section 5747.37 of the Revised Code, as enacted 182
by this act, applies to adoptions of minor children under final 183
decrees or orders of adoption duly issued, or interlocutory 184
orders of adoption that become final, on or after January 1, 185
2000.