As Introduced

129th General Assembly Regular Session 2011-2012

H. B. No. 242

Representatives Brenner, Patmon 

Cosponsors: Representatives Driehaus, Barnes, Butler, Maag, Newbold, Henne, Yuko, Young, Sears, Wachtmann, McClain, Huffman, Boose, Adams, J., Beck, Uecker, Stebelton, Blessing 

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A BILL

To amend sections 109.572, 5725.98, 5729.98, 5733.01,

1

5733.98, and 5747.98 and to enact section 3310.30

2

of the Revised Code to authorize nonrefundable tax

3

credits for donations to nonprofit entities

4

providing scholarships to low-income students

5

enrolling in chartered nonpublic schools.

6

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That sections 109.572, 5725.98, 5729.98, 5733.01,	7
5733.98, and 5747.98 be amended and section 3310.30 of the Revised	8
Code be enacted to read as follows:	9

Sec. 109.572. (A)(1) Upon receipt of a request pursuant to	10
section 121.08, 3301.32, 3301.541, or 3319.39 of the Revised Code,	11
a completed form prescribed pursuant to division (C)(1) of this	12
section, and a set of fingerprint impressions obtained in the	13
manner described in division (C)(2) of this section, the	14
superintendent of the bureau of criminal identification and	15
investigation shall conduct a criminal records check in the manner	16
described in division (B) of this section to determine whether any	17
information exists that indicates that the person who is the	18
subject of the request previously has been convicted of or pleaded	19
guilty to any of the following:	20

(a) A violation of section 2903.01, 2903.02, 2903.03,	21
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	22
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05,	23
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23,	24
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2911.01,	25
2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 2919.24, 2919.25,	26
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05,	27
2925.06, or 3716.11 of the Revised Code, felonious sexual	28
penetration in violation of former section 2907.12 of the Revised	29
Code, a violation of section 2905.04 of the Revised Code as it	30
existed prior to July 1, 1996, a violation of section 2919.23 of	31
the Revised Code that would have been a violation of section	32
2905.04 of the Revised Code as it existed prior to July 1, 1996,	33
had the violation been committed prior to that date, or a	34
violation of section 2925.11 of the Revised Code that is not a	35
minor drug possession offense;	36

(b) A violation of an existing or former law of this state,	37
any other state, or the United States that is substantially	38
equivalent to any of the offenses listed in division (A)(1)(a) of	39
this section.	40

(2) On receipt of a request pursuant to section 5123.081 of	41
the Revised Code with respect to an applicant for employment in	42
any position with the department of developmental disabilities,	43
pursuant to section 5126.28 of the Revised Code with respect to an	44
applicant for employment in any position with a county board of	45
developmental disabilities, or pursuant to section 5126.281 of the	46
Revised Code with respect to an applicant for employment in a	47
direct services position with an entity contracting with a county	48
board for employment, a completed form prescribed pursuant to	49
division (C)(1) of this section, and a set of fingerprint	50
impressions obtained in the manner described in division (C)(2) of	51
this section, the superintendent of the bureau of criminal	52
identification and investigation shall conduct a criminal records	53
check. The superintendent shall conduct the criminal records check	54
in the manner described in division (B) of this section to	55
determine whether any information exists that indicates that the	56
person who is the subject of the request has been convicted of or	57
pleaded guilty to any of the following:	58

(a) A violation of section 2903.01, 2903.02, 2903.03,	59
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	60
2903.341, 2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03,	61
2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12,	62
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321,	63
2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12,	64
2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02,	65
2925.03, or 3716.11 of the Revised Code;	66

(b) An existing or former municipal ordinance or law of this	67
state, any other state, or the United States that is substantially	68
equivalent to any of the offenses listed in division (A)(2)(a) of	69
this section.	70

(3) On receipt of a request pursuant to section 173.27,	71
173.394, 3712.09, 3721.121, or 3722.151 of the Revised Code, a	72
completed form prescribed pursuant to division (C)(1) of this	73
section, and a set of fingerprint impressions obtained in the	74
manner described in division (C)(2) of this section, the	75
superintendent of the bureau of criminal identification and	76
investigation shall conduct a criminal records check with respect	77
to any person who has applied for employment in a position for	78
which a criminal records check is required by those sections. The	79
superintendent shall conduct the criminal records check in the	80
manner described in division (B) of this section to determine	81
whether any information exists that indicates that the person who	82
is the subject of the request previously has been convicted of or	83
pleaded guilty to any of the following:	84

(a) A violation of section 2903.01, 2903.02, 2903.03,	85
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	86
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05,	87
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31,	88
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,	89
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21,	90
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36,	91
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13,	92
2925.22, 2925.23, or 3716.11 of the Revised Code;	93

(b) An existing or former law of this state, any other state,	94
or the United States that is substantially equivalent to any of	95
the offenses listed in division (A)(3)(a) of this section.	96

(4) On receipt of a request pursuant to section 3701.881 of	97
the Revised Code with respect to an applicant for employment with	98
a home health agency as a person responsible for the care,	99
custody, or control of a child, a completed form prescribed	100
pursuant to division (C)(1) of this section, and a set of	101
fingerprint impressions obtained in the manner described in	102
division (C)(2) of this section, the superintendent of the bureau	103
of criminal identification and investigation shall conduct a	104
criminal records check. The superintendent shall conduct the	105
criminal records check in the manner described in division (B) of	106
this section to determine whether any information exists that	107
indicates that the person who is the subject of the request	108
previously has been convicted of or pleaded guilty to any of the	109
following:	110

(a) A violation of section 2903.01, 2903.02, 2903.03,	111
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	112
2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03, 2907.04,	113
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.21,	114
2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322,	115
2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22,	116
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03,	117
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code or a	118
violation of section 2925.11 of the Revised Code that is not a	119
minor drug possession offense;	120

(b) An existing or former law of this state, any other state,	121
or the United States that is substantially equivalent to any of	122
the offenses listed in division (A)(4)(a) of this section.	123

(5) On receipt of a request pursuant to section 5111.032,	124
5111.033, or 5111.034 of the Revised Code, a completed form	125
prescribed pursuant to division (C)(1) of this section, and a set	126
of fingerprint impressions obtained in the manner described in	127
division (C)(2) of this section, the superintendent of the bureau	128
of criminal identification and investigation shall conduct a	129
criminal records check. The superintendent shall conduct the	130
criminal records check in the manner described in division (B) of	131
this section to determine whether any information exists that	132
indicates that the person who is the subject of the request	133
previously has been convicted of, has pleaded guilty to, or has	134
been found eligible for intervention in lieu of conviction for any	135
of the following, regardless of the date of the conviction, the	136
date of entry of the guilty plea, or the date the person was found	137
eligible for intervention in lieu of conviction:	138

(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03,	139
2903.04, 2903.041, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16,	140
2903.21, 2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05,	141
2905.11, 2905.12, 2907.02, 2907.03, 2907.04, 2907.05, 2907.06,	142
2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, 2907.24,	143
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02,	144
2909.03, 2909.04, 2909.05, 2909.22, 2909.23, 2909.24, 2911.01,	145
2911.02, 2911.11, 2911.12, 2911.13, 2913.02, 2913.03, 2913.04,	146
2913.05, 2913.11, 2913.21, 2913.31, 2913.32, 2913.40, 2913.41,	147
2913.42, 2913.43, 2913.44, 2913.441, 2913.45, 2913.46, 2913.47,	148
2913.48, 2913.49, 2913.51, 2917.01, 2917.02, 2917.03, 2917.11,	149
2917.31, 2919.12, 2919.22, 2919.23, 2919.24, 2919.25, 2921.03,	150
2921.11, 2921.13, 2921.34, 2921.35, 2921.36, 2923.01, 2923.02,	151
2923.03, 2923.12, 2923.13, 2923.161, 2923.32, 2925.02, 2925.03,	152
2925.04, 2925.05, 2925.06, 2925.11, 2925.13, 2925.14, 2925.22,	153
2925.23, 2927.12, or 3716.11 of the Revised Code, felonious sexual	154
penetration in violation of former section 2907.12 of the Revised	155
Code, a violation of section 2905.04 of the Revised Code as it	156
existed prior to July 1, 1996, a violation of section 2919.23 of	157
the Revised Code that would have been a violation of section	158
2905.04 of the Revised Code as it existed prior to July 1, 1996,	159
had the violation been committed prior to that date;	160

(b) A violation of an existing or former municipal ordinance	161
or law of this state, any other state, or the United States that	162
is substantially equivalent to any of the offenses listed in	163
division (A)(5)(a) of this section.	164

(6) On receipt of a request pursuant to section 3701.881 of	165
the Revised Code with respect to an applicant for employment with	166
a home health agency in a position that involves providing direct	167
care to an older adult, a completed form prescribed pursuant to	168
division (C)(1) of this section, and a set of fingerprint	169
impressions obtained in the manner described in division (C)(2) of	170
this section, the superintendent of the bureau of criminal	171
identification and investigation shall conduct a criminal records	172
check. The superintendent shall conduct the criminal records check	173
in the manner described in division (B) of this section to	174
determine whether any information exists that indicates that the	175
person who is the subject of the request previously has been	176
convicted of or pleaded guilty to any of the following:	177

(a) A violation of section 2903.01, 2903.02, 2903.03,	178
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	179
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05,	180
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31,	181
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,	182
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21,	183
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36,	184
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13,	185
2925.22, 2925.23, or 3716.11 of the Revised Code;	186

(b) An existing or former law of this state, any other state,	187
or the United States that is substantially equivalent to any of	188
the offenses listed in division (A)(6)(a) of this section.	189

(7) When conducting a criminal records check upon a request	190
pursuant to section 3319.39 of the Revised Code for an applicant	191
who is a teacher, in addition to the determination made under	192
division (A)(1) of this section, the superintendent shall	193
determine whether any information exists that indicates that the	194
person who is the subject of the request previously has been	195
convicted of or pleaded guilty to any offense specified in section	196
3319.31 of the Revised Code.	197

(8) On receipt of a request pursuant to section 2151.86 of	198
the Revised Code, a completed form prescribed pursuant to division	199
(C)(1) of this section, and a set of fingerprint impressions	200
obtained in the manner described in division (C)(2) of this	201
section, the superintendent of the bureau of criminal	202
identification and investigation shall conduct a criminal records	203
check in the manner described in division (B) of this section to	204
determine whether any information exists that indicates that the	205
person who is the subject of the request previously has been	206
convicted of or pleaded guilty to any of the following:	207

(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03,	208
2903.04, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16, 2903.21,	209
2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05, 2907.02,	210
2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09,	211
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321,	212
2907.322, 2907.323, 2909.02, 2909.03, 2909.22, 2909.23, 2909.24,	213
2911.01, 2911.02, 2911.11, 2911.12, 2913.49, 2917.01, 2917.02,	214
2919.12, 2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161,	215
2925.02, 2925.03, 2925.04, 2925.05, 2925.06, 2927.12, or 3716.11	216
of the Revised Code, a violation of section 2905.04 of the Revised	217
Code as it existed prior to July 1, 1996, a violation of section	218
2919.23 of the Revised Code that would have been a violation of	219
section 2905.04 of the Revised Code as it existed prior to July 1,	220
1996, had the violation been committed prior to that date, a	221
violation of section 2925.11 of the Revised Code that is not a	222
minor drug possession offense, two or more OVI or OVUAC violations	223
committed within the three years immediately preceding the	224
submission of the application or petition that is the basis of the	225
request, or felonious sexual penetration in violation of former	226
section 2907.12 of the Revised Code;	227

(b) A violation of an existing or former law of this state,	228
any other state, or the United States that is substantially	229
equivalent to any of the offenses listed in division (A)(8)(a) of	230
this section.	231

(9) Upon receipt of a request pursuant to section 5104.012 or	232
5104.013 of the Revised Code, a completed form prescribed pursuant	233
to division (C)(1) of this section, and a set of fingerprint	234
impressions obtained in the manner described in division (C)(2) of	235
this section, the superintendent of the bureau of criminal	236
identification and investigation shall conduct a criminal records	237
check in the manner described in division (B) of this section to	238
determine whether any information exists that indicates that the	239
person who is the subject of the request has been convicted of or	240
pleaded guilty to any of the following:	241

(a) A violation of section 2903.01, 2903.02, 2903.03,	242
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.22,	243
2903.34, 2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04,	244
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22,	245
2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323,	246
2911.01, 2911.02, 2911.11, 2911.12, 2913.02, 2913.03, 2913.04,	247
2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 2913.31, 2913.32,	248
2913.33, 2913.34, 2913.40, 2913.41, 2913.42, 2913.43, 2913.44,	249
2913.441, 2913.45, 2913.46, 2913.47, 2913.48, 2913.49, 2919.12,	250
2919.22, 2919.24, 2919.25, 2921.11, 2921.13, 2923.01, 2923.12,	251
2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05, 2925.06, or	252
3716.11 of the Revised Code, felonious sexual penetration in	253
violation of former section 2907.12 of the Revised Code, a	254
violation of section 2905.04 of the Revised Code as it existed	255
prior to July 1, 1996, a violation of section 2919.23 of the	256
Revised Code that would have been a violation of section 2905.04	257
of the Revised Code as it existed prior to July 1, 1996, had the	258
violation been committed prior to that date, a violation of	259
section 2925.11 of the Revised Code that is not a minor drug	260
possession offense, a violation of section 2923.02 or 2923.03 of	261
the Revised Code that relates to a crime specified in this	262
division, or a second violation of section 4511.19 of the Revised	263
Code within five years of the date of application for licensure or	264
certification.	265

(b) A violation of an existing or former law of this state,	266
any other state, or the United States that is substantially	267
equivalent to any of the offenses or violations described in	268
division (A)(9)(a) of this section.	269

(10) Upon receipt of a request pursuant to section 5153.111	270
of the Revised Code, a completed form prescribed pursuant to	271
division (C)(1) of this section, and a set of fingerprint	272
impressions obtained in the manner described in division (C)(2) of	273
this section, the superintendent of the bureau of criminal	274
identification and investigation shall conduct a criminal records	275
check in the manner described in division (B) of this section to	276
determine whether any information exists that indicates that the	277
person who is the subject of the request previously has been	278
convicted of or pleaded guilty to any of the following:	279

(a) A violation of section 2903.01, 2903.02, 2903.03,	280
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	281
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05,	282
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23,	283
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02,	284
2909.03, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22,	285
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03,	286
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code,	287
felonious sexual penetration in violation of former section	288
2907.12 of the Revised Code, a violation of section 2905.04 of the	289
Revised Code as it existed prior to July 1, 1996, a violation of	290
section 2919.23 of the Revised Code that would have been a	291
violation of section 2905.04 of the Revised Code as it existed	292
prior to July 1, 1996, had the violation been committed prior to	293
that date, or a violation of section 2925.11 of the Revised Code	294
that is not a minor drug possession offense;	295

(b) A violation of an existing or former law of this state,	296
any other state, or the United States that is substantially	297
equivalent to any of the offenses listed in division (A)(10)(a) of	298
this section.	299

(11) On receipt of a request for a criminal records check	300
from an individual pursuant to section 4749.03 or 4749.06 of the	301
Revised Code, accompanied by a completed copy of the form	302
prescribed in division (C)(1) of this section and a set of	303
fingerprint impressions obtained in a manner described in division	304
(C)(2) of this section, the superintendent of the bureau of	305
criminal identification and investigation shall conduct a criminal	306
records check in the manner described in division (B) of this	307
section to determine whether any information exists indicating	308
that the person who is the subject of the request has been	309
convicted of or pleaded guilty to a felony in this state or in any	310
other state. If the individual indicates that a firearm will be	311
carried in the course of business, the superintendent shall	312
require information from the federal bureau of investigation as	313
described in division (B)(2) of this section. The superintendent	314
shall report the findings of the criminal records check and any	315
information the federal bureau of investigation provides to the	316
director of public safety.	317

(12) On receipt of a request pursuant to section 1321.37,	318
1321.53, 1321.531, 1322.03, 1322.031, 3310.30, or 4763.05 of the	319
Revised Code, a completed form prescribed pursuant to division	320
(C)(1) of this section, and a set of fingerprint impressions	321
obtained in the manner described in division (C)(2) of this	322
section, the superintendent of the bureau of criminal	323
identification and investigation shall conduct a criminal records	324
check with respect to any person who has applied for a license,	325
permit, or certification from the department of commerce or a	326
division in the department, or who has been hired by an	327
educational scholarship organization. The superintendent shall	328
conduct the criminal records check in the manner described in	329
division (B) of this section to determine whether any information	330
exists that indicates that the person who is the subject of the	331
request previously has been convicted of or pleaded guilty to any	332
of the following: a violation of section 2913.02, 2913.11,	333
2913.31, 2913.51, or 2925.03 of the Revised Code; any other	334
criminal offense involving theft, receiving stolen property,	335
embezzlement, forgery, fraud, passing bad checks, money	336
laundering, or drug trafficking, or any criminal offense involving	337
money or securities, as set forth in Chapters 2909., 2911., 2913.,	338
2915., 2921., 2923., and 2925. of the Revised Code; or any	339
existing or former law of this state, any other state, or the	340
United States that is substantially equivalent to those offenses.	341

(13) On receipt of a request for a criminal records check	342
from the treasurer of state under section 113.041 of the Revised	343
Code or from an individual under section 4701.08, 4715.101,	344
4717.061, 4725.121, 4725.501, 4729.071, 4730.101, 4730.14,	345
4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,	346
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,	347
4755.70, 4757.101, 4759.061, 4760.032, 4760.06, 4761.051,	348
4762.031, 4762.06, or 4779.091 of the Revised Code, accompanied by	349
a completed form prescribed under division (C)(1) of this section	350
and a set of fingerprint impressions obtained in the manner	351
described in division (C)(2) of this section, the superintendent	352
of the bureau of criminal identification and investigation shall	353
conduct a criminal records check in the manner described in	354
division (B) of this section to determine whether any information	355
exists that indicates that the person who is the subject of the	356
request has been convicted of or pleaded guilty to any criminal	357
offense in this state or any other state. The superintendent shall	358
send the results of a check requested under section 113.041 of the	359
Revised Code to the treasurer of state and shall send the results	360
of a check requested under any of the other listed sections to the	361
licensing board specified by the individual in the request.	362

(14) On receipt of a request pursuant to section 1121.23,	363
1155.03, 1163.05, 1315.141, 1733.47, or 1761.26 of the Revised	364
Code, a completed form prescribed pursuant to division (C)(1) of	365
this section, and a set of fingerprint impressions obtained in the	366
manner described in division (C)(2) of this section, the	367
superintendent of the bureau of criminal identification and	368
investigation shall conduct a criminal records check in the manner	369
described in division (B) of this section to determine whether any	370
information exists that indicates that the person who is the	371
subject of the request previously has been convicted of or pleaded	372
guilty to any criminal offense under any existing or former law of	373
this state, any other state, or the United States.	374

(15) On receipt of a request for a criminal records check	375
from an appointing or licensing authority under section 3772.07 of	376
the Revised Code, a completed form prescribed under division	377
(C)(1) of this section, and a set of fingerprint impressions	378
obtained in the manner prescribed in division (C)(2) of this	379
section, the superintendent of the bureau of criminal	380
identification and investigation shall conduct a criminal records	381
check in the manner described in division (B) of this section to	382
determine whether any information exists that indicates that the	383
person who is the subject of the request previously has been	384
convicted of or pleaded guilty or no contest to any offense under	385
any existing or former law of this state, any other state, or the	386
United States that is a disqualifying offense as defined in	387
section 3772.07 of the Revised Code or substantially equivalent to	388
such an offense.	389

(16) Not later than thirty days after the date the	390
superintendent receives a request of a type described in division	391
(A)(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11), (12),	392
(14), or (15) of this section, the completed form, and the	393
fingerprint impressions, the superintendent shall send the person,	394
board, or entity that made the request any information, other than	395
information the dissemination of which is prohibited by federal	396
law, the superintendent determines exists with respect to the	397
person who is the subject of the request that indicates that the	398
person previously has been convicted of or pleaded guilty to any	399
offense listed or described in division (A)(1), (2), (3), (4),	400
(5), (6), (7), (8), (9), (10), (11), (12), (14), or (15) of this	401
section, as appropriate. The superintendent shall send the person,	402
board, or entity that made the request a copy of the list of	403
offenses specified in division (A)(1), (2), (3), (4), (5), (6),	404
(7), (8), (9), (10), (11), (12), (14), or (15) of this section, as	405
appropriate. If the request was made under section 3701.881 of the	406
Revised Code with regard to an applicant who may be both	407
responsible for the care, custody, or control of a child and	408
involved in providing direct care to an older adult, the	409
superintendent shall provide a list of the offenses specified in	410
divisions (A)(4) and (6) of this section.	411

Not later than thirty days after the superintendent receives	412
a request for a criminal records check pursuant to section 113.041	413
of the Revised Code, the completed form, and the fingerprint	414
impressions, the superintendent shall send the treasurer of state	415
any information, other than information the dissemination of which	416
is prohibited by federal law, the superintendent determines exist	417
with respect to the person who is the subject of the request that	418
indicates that the person previously has been convicted of or	419
pleaded guilty to any criminal offense in this state or any other	420
state.	421

(B) The superintendent shall conduct any criminal records	422
check requested under section 113.041, 121.08, 173.27, 173.394,	423
1121.23, 1155.03, 1163.05, 1315.141, 1321.53, 1321.531, 1322.03,	424
1322.031, 1733.47, 1761.26, 2151.86, 3301.32, 3301.541, 3319.39,	425
3701.881, 3712.09, 3721.121, 3722.151, 3772.07, 4701.08, 4715.101,	426
4717.061, 4725.121, 4725.501, 4729.071, 4730.101, 4730.14,	427
4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,	428
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,	429
4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06,	430
4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,	431
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,	432
5126.281, or 5153.111 of the Revised Code as follows:	433

(1) The superintendent shall review or cause to be reviewed	434
any relevant information gathered and compiled by the bureau under	435
division (A) of section 109.57 of the Revised Code that relates to	436
the person who is the subject of the request, including, if the	437
criminal records check was requested under section 113.041,	438
121.08, 173.27, 173.394, 1121.23, 1155.03, 1163.05, 1315.141,	439
1321.37, 1321.53, 1321.531, 1322.03, 1322.031, 1733.47, 1761.26,	440
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121,	441
3722.151, 3772.07, 4749.03, 4749.06, 4763.05, 5104.012, 5104.013,	442
5111.032, 5111.033, 5111.034, 5123.081, 5126.28, 5126.281, or	443
5153.111 of the Revised Code, any relevant information contained	444
in records that have been sealed under section 2953.32 of the	445
Revised Code;	446

(2) If the request received by the superintendent asks for	447
information from the federal bureau of investigation, the	448
superintendent shall request from the federal bureau of	449
investigation any information it has with respect to the person	450
who is the subject of the request, including fingerprint-based	451
checks of national crime information databases as described in 42	452
U.S.C. 671 if the request is made pursuant to section 2151.86,	453
5104.012, or 5104.013 of the Revised Code or if any other Revised	454
Code section requires fingerprint-based checks of that nature, and	455
shall review or cause to be reviewed any information the	456
superintendent receives from that bureau. If a request under	457
section 3319.39 of the Revised Code asks only for information from	458
the federal bureau of investigation, the superintendent shall not	459
conduct the review prescribed by division (B)(1) of this section.	460

(3) The superintendent or the superintendent's designee may	461
request criminal history records from other states or the federal	462
government pursuant to the national crime prevention and privacy	463
compact set forth in section 109.571 of the Revised Code.	464

(C)(1) The superintendent shall prescribe a form to obtain	465
the information necessary to conduct a criminal records check from	466
any person for whom a criminal records check is requested under	467
section 113.041 of the Revised Code or required by section 121.08,	468
173.27, 173.394, 1121.23, 1155.03, 1163.05, 1315.141, 1321.53,	469
1321.531, 1322.03, 1322.031, 1733.47, 1761.26, 2151.86, 3301.32,	470
3301.541, 3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 3772.07,	471
4701.08, 4715.101, 4717.061, 4725.121, 4725.501, 4729.071,	472
4730.101, 4730.14, 4730.28, 4731.081, 4731.15, 4731.171, 4731.222,	473
4731.281, 4731.296, 4731.531, 4732.091, 4734.202, 4740.061,	474
4741.10, 4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032,	475
4760.06, 4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,	476
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,	477
5126.281, or 5153.111 of the Revised Code. The form that the	478
superintendent prescribes pursuant to this division may be in a	479
tangible format, in an electronic format, or in both tangible and	480
electronic formats.	481

(2) The superintendent shall prescribe standard impression	482
sheets to obtain the fingerprint impressions of any person for	483
whom a criminal records check is requested under section 113.041	484
of the Revised Code or required by section 121.08, 173.27,	485
173.394, 1121.23, 1155.03, 1163.05, 1315.141, 1321.53, 1321.531,	486
1322.03, 1322.031, 1733.47, 1761.26, 2151.86, 3301.32, 3301.541,	487
3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 3772.07, 4701.08,	488
4715.101, 4717.061, 4725.121, 4725.501, 4729.071, 4730.101,	489
4730.14, 4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,	490
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,	491
4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06,	492
4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,	493
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,	494
5126.281, or 5153.111 of the Revised Code. Any person for whom a	495
records check is requested under or required by any of those	496
sections shall obtain the fingerprint impressions at a county	497
sheriff's office, municipal police department, or any other entity	498
with the ability to make fingerprint impressions on the standard	499
impression sheets prescribed by the superintendent. The office,	500
department, or entity may charge the person a reasonable fee for	501
making the impressions. The standard impression sheets the	502
superintendent prescribes pursuant to this division may be in a	503
tangible format, in an electronic format, or in both tangible and	504
electronic formats.	505

(3) Subject to division (D) of this section, the	506
superintendent shall prescribe and charge a reasonable fee for	507
providing a criminal records check requested under section	508
113.041, 121.08, 173.27, 173.394, 1121.23, 1155.03, 1163.05,	509
1315.141, 1321.53, 1321.531, 1322.03, 1322.031, 1733.47, 1761.26,	510
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121,	511
3722.151, 3772.07, 4701.08, 4715.101, 4717.061, 4725.121,	512
4725.501, 4729.071, 4730.101, 4730.14, 4730.28, 4731.081, 4731.15,	513
4731.171, 4731.222, 4731.281, 4731.296, 4731.531, 4732.091,	514
4734.202, 4740.061, 4741.10, 4749.03, 4749.06, 4755.70, 4757.101,	515
4759.061, 4760.032, 4760.06, 4761.051, 4762.031, 4762.06, 4763.05,	516
4779.091, 5104.012, 5104.013, 5111.032, 5111.033, 5111.034,	517
5123.081, 5126.28, 5126.281, or 5153.111 of the Revised Code. The	518
person making a criminal records request under any of those	519
sections shall pay the fee prescribed pursuant to this division. A	520
person making a request under section 3701.881 of the Revised Code	521
for a criminal records check for an applicant who may be both	522
responsible for the care, custody, or control of a child and	523
involved in providing direct care to an older adult shall pay one	524
fee for the request. In the case of a request under section	525
1121.23, 1155.03, 1163.05, 1315.141, 1733.47, 1761.26, or 5111.032	526
of the Revised Code, the fee shall be paid in the manner specified	527
in that section.	528

(4) The superintendent of the bureau of criminal	529
identification and investigation may prescribe methods of	530
forwarding fingerprint impressions and information necessary to	531
conduct a criminal records check, which methods shall include, but	532
not be limited to, an electronic method.	533

(D) A determination whether any information exists that	534
indicates that a person previously has been convicted of or	535
pleaded guilty to any offense listed or described in division	536
(A)(1)(a) or (b), (A)(2)(a) or (b), (A)(3)(a) or (b), (A)(4)(a) or	537
(b), (A)(5)(a) or (b), (A)(6)(a) or (b), (A)(7), (A)(8)(a) or (b),	538
(A)(9)(a) or (b), (A)(10)(a) or (b), (A)(12), (A)(14), or (A)(15)	539
of this section, or that indicates that a person previously has	540
been convicted of or pleaded guilty to any criminal offense in	541
this state or any other state regarding a criminal records check	542
of a type described in division (A)(13) of this section, and that	543
is made by the superintendent with respect to information	544
considered in a criminal records check in accordance with this	545
section is valid for the person who is the subject of the criminal	546
records check for a period of one year from the date upon which	547
the superintendent makes the determination. During the period in	548
which the determination in regard to a person is valid, if another	549
request under this section is made for a criminal records check	550
for that person, the superintendent shall provide the information	551
that is the basis for the superintendent's initial determination	552
at a lower fee than the fee prescribed for the initial criminal	553
records check.	554

(E) As used in this section:

555

(1) "Criminal records check" means any criminal records check	556
conducted by the superintendent of the bureau of criminal	557
identification and investigation in accordance with division (B)	558
of this section.	559

(2) "Minor drug possession offense" has the same meaning as	560
in section 2925.01 of the Revised Code.	561

(3) "Older adult" means a person age sixty or older.

562

(4) "OVI or OVUAC violation" means a violation of section	563
4511.19 of the Revised Code or a violation of an existing or	564
former law of this state, any other state, or the United States	565
that is substantially equivalent to section 4511.19 of the Revised	566
Code.	567

Sec. 3310.30.  (A) As used in this section:

568

(1) "Pass-through entity" has the same meaning as in section	569
5733.04 of the Revised Code and includes a sole proprietorship.	570

(2) "Authorized donation" means a donation authorized by the	571
department of development and made to an educational scholarship	572
organization before the first day of August first occurring after	573
the date of authorization by the department.	574

(3) "Annual total credit limit" means the total amount of all	575
credits authorized for a fiscal year under division (D) of this	576
section.	577

(4) "Educational scholarship organization" means an entity	578
that is certified as such by the department of development under	579
division (E) of this section.	580

(5) "Eligible student" means a student who resides in this	581
state; who was eligible to attend a public school in this state in	582
the preceding school term or is entering school in this state for	583
the first time; who is a member of a household with an annual	584
household income of not more than one hundred fifty per cent of	585
the amount required to qualify for reduced-price lunches under the	586
"National School Lunch Act," 42 U.S.C. 1751, et seq.; and who is	587
not receiving another qualified scholarship pursuant to this	588
section or section 3310.02, 3310.41, or 3313.975 of the Revised	589
Code.	590

(6) "Qualified scholarship" means either of the following:

591

(a) A scholarship granted to an eligible student in grade	592
eight or lower not to exceed the lesser of four thousand two	593
hundred fifty dollars, as adjusted in division (A)(6)(c) of this	594
section, or the cost of tuition for the purpose of attendance at a	595
chartered nonpublic school;	596

(b) A scholarship granted to an eligible student in grade	597
nine or higher not to exceed the lesser of seven thousand dollars,	598
as adjusted in division (A)(6)(c) of this section, or the cost of	599
tuition for the purpose of attendance at a chartered nonpublic	600
school;	601

(c) Each fiscal year beginning with fiscal year 2013, the	602
amounts stated in divisions (A)(6)(a) and (b) of this section	603
shall be increased by the same percentage by which the general	604
assembly increased the adequacy amount, as defined in section	605
3306.02 of the Revised Code, from the preceding fiscal year.	606

(7) "Donation" means an unconditional gift of cash.

607

(8) "Tax period" means:

608

(a) In the case of a dealer in intangibles, a domestic	609
insurance company, or a foreign insurance company, the calendar	610
year ending on the thirty-first day of December next preceding the	611
day the report or annual statement is required to be returned	612
under section 5725.14, 5725.18, or 5729.02 of the Revised Code;	613

(b) In the case of a financial institution subject to	614
taxation under Chapter 5733. of the Revised Code, the financial	615
institution's taxable year for the purposes of that chapter;	616

(c) In the case of a public utility, electric distribution	617
company, or natural gas distribution company, the calendar year;	618

(d) In the case of a person subject to taxation under Chapter	619
5747. of the Revised Code, the person's taxable year for the	620
purposes of that chapter.	621

(9) "Taxpayer" means a person subject to a tax against which	622
a credit is allowed under this section.	623

(10) "Chartered nonpublic school" has the same meaning as in	624
section 3310.01 of the Revised Code.	625

(B) A nonrefundable credit is allowed against the tax levied	626
by section 5707.03 and assessed under section 5725.15, the tax	627
imposed by section 5725.18, the tax imposed by section 5727.24,	628
5727.30, 5727.81, or 5727.811, the tax assessed under Chapter	629
5729., or the tax imposed by section 5733.06 or 5747.02 of the	630
Revised Code for a taxpayer that makes an authorized donation to	631
an educational scholarship organization. No credit is allowed if	632
the taxpayer designates a specific child as the beneficiary of the	633
donation.	634

The credit equals the amount of the authorized donation made	635
during the taxpayer's tax period, subject to the following limits:	636

(1) In the case of an individual who is not claiming a	637
distributive share of a credit as an equity owner of a	638
pass-through entity, the credit for a tax period may not exceed	639
one thousand dollars.	640

(2) In the case of an individual and spouse filing a joint	641
return, neither of whom are claiming a distributive share of a	642
credit as owners of a pass-through entity, the credit for a tax	643
period may not exceed two thousand five hundred dollars.	644

(3) In the case of all other taxpayers, the credit may not	645
exceed three hundred thousand dollars for a tax period, or the	646
taxpayer's distributive or proportionate share of three hundred	647
thousand dollars if the taxpayer claims the credit as an owner of	648
a pass-through entity against the tax imposed by section 5747.02	649
of the Revised Code.	650

The credit shall be claimed for the tax period in which the	651
authorized donation was made and shall be claimed in the order	652
required under section 5725.98, 5729.98, 5733.98, or 5747.98 of	653
the Revised Code, except that an individual claiming a	654
distributive share of a credit as an owner of a pass-through	655
entity shall claim the credit for the taxable year that includes	656
the last day of the entity's taxable year in which the donation	657
was made. The amount of the credit may not exceed the tax	658
otherwise due after allowing for all other credits in that order.	659
Excess credit may be carried forward to the next three succeeding	660
tax periods. If the taxpayer is required to pay the tax imposed by	661
section 5727.24 or 5727.30 of the Revised Code more frequently	662
than once per calendar year, or claims the credit against the tax	663
imposed by section 5727.81 or 5727.811 of the Revised Code, the	664
amount of the credit allowed for a calendar year shall be claimed	665
in substantially equal amounts against each tax payment required	666
during the year and after the donation is made.	667

(C) The taxpayer shall notify the intended recipient of the	668
amount of the donation. Before delivering the donation, the	669
taxpayer shall apply to the department of development for	670
authorization of the donation in the manner prescribed by the	671
department. The department shall approve or deny the application	672
and shall issue written notice of the department's decision to the	673
taxpayer and to the intended recipient within twenty days after	674
receiving the application. The department shall approve	675
applications in the order in which the department receives	676
complete applications. The department shall approve an application	677
if the taxpayer agrees to make a donation to an educational	678
scholarship organization and not to designate a specific child as	679
the beneficiary of the donation, and if the annual total credit	680
limit has not been reached. If the application is approved, the	681
department's notice shall indicate the amount of the credit	682
authorized. When the donation is received, the recipient shall	683
issue a receipt to the taxpayer.	684

(D) The annual total credit limit for fiscal year 2012 equals	685
twenty million dollars. Each fiscal year beginning with fiscal	686
year 2013, if the annual total credit limit for the preceding	687
fiscal year was reached, the annual total credit limit equals one	688
hundred twenty per cent of the credit limit for the preceding	689
fiscal year.	690

(E)(1)(a) To be certified as an educational scholarship	691
organization, an entity shall apply to the department of	692
development in the manner prescribed by the department and shall	693
submit evidence that the entity qualifies as an educational	694
scholarship organization. The department shall certify an entity	695
as an educational scholarship organization if the entity executes	696
an affidavit certifying the following:	697

(i) The entity is a nonprofit organization exempt from	698
federal taxation under section 501(c)(3) of the Internal Revenue	699
Code.	700

(ii) The entity will not expend more than ten per cent of the	701
authorized donations it receives pursuant to this section for	702
administrative or other expenses other than funding qualified	703
scholarships to eligible students.	704

(iii) Beginning with the entity's third fiscal year after its	705
fiscal year that includes the date it was certified as an	706
educational scholarship organization, and each fiscal year	707
thereafter, the sum of the entity's qualified scholarships for its	708
most recently concluded fiscal year and the two fiscal years	709
immediately preceding that year is greater than or equal to ninety	710
per cent of the authorized donations the entity received in the	711
third most recently concluded fiscal year.	712

(iv) The entity will award at least fifty per cent of its new	713
qualified scholarships to students who did not attend chartered	714
nonpublic schools in this state in the preceding school year. For	715
this purpose, a new qualified scholarship is a qualified	716
scholarship first awarded to a student who did not receive a	717
scholarship from an educational scholarship organization for all	718
or part of the preceding school year.	719

(v) The entity will comply with division (H) of this section.

720

The department shall approve or deny the application and	721
shall issue written notice of the department's decision to the	722
applying entity within twenty days after receiving the	723
application. The department shall publish a list of educational	724
scholarship organizations certified by the department on the	725
department of development's web site. The department shall update	726
the list as necessary. The department shall also publish annually	727
a copy of the list in paper form.	728

(b) The department of development is authorized to charge a	729
fee for the filing of an application under division (E)(1)(a) of	730
this section to defray the costs of processing the application and	731
administering this section. The fee may not exceed the	732
department's reasonable costs associated with processing the	733
application and administering this section.	734

(c) The department of development may revoke its	735
certification of an educational scholarship organization if the	736
entity fails to satisfy any of the criteria in division (E)(1)(a)	737
of this section for certification or if the entity fails to submit	738
the information required in division (E)(2) of this section.	739

(2)(a) On or before the first day of September of each year	740
beginning in 2012, each educational scholarship organization shall	741
report the following information to the department of development	742
in the manner required by the department:	743

(i) The number of scholarships awarded for the preceding	744
school year to eligible students in grade eight or lower;	745

(ii) The total and average amount of the scholarships awarded	746
for the preceding school year to eligible students in grade eight	747
or lower;	748

(iii) The number of scholarships awarded for the preceding	749
school year to eligible students in grades nine to twelve;	750

(iv) The total and average amount of the scholarships awarded	751
for the preceding school year to eligible students in grades nine	752
to twelve;	753

(v) The percentage of new qualified scholarships, within the	754
meaning of division (E)(1)(a) of this section, awarded for the	755
preceding school year to students who did not attend chartered	756
nonpublic schools in the second preceding school year;	757

(vi) The total amount of authorized donations received in the	758
preceding school year;	759

(vii) The schools to which scholarships were delivered;

760

(viii) All persons hired by the organization in the preceding	761
school year and the results of the criminal background check	762
required under division (H) of this section.	763

(b) Each year, each educational scholarship organization	764
shall submit to the department of development a financial	765
information report for the organization that complies with uniform	766
financial accounting standards established by the department of	767
development and conducted by a certified public accountant. If	768
appropriate, the auditor shall certify that the report is free of	769
material misstatements.	770

(3) The department of development may not require an	771
educational scholarship organization to report any information	772
other than that prescribed in division (E)(2) of this section.	773

(F) An educational scholarship organization shall make a	774
check for a qualified scholarship awarded to an eligible student	775
payable to the parent or guardian of the eligible student, but	776
shall deliver the check directly to the school in which the	777
eligible student is enrolled. The parent or guardian shall endorse	778
the check making it payable only to the school. Before delivering	779
a check to the school, the educational scholarship organization	780
shall obtain a written statement from the school in which the	781
school affirms all of the following:	782

(1) That it is not in a state of academic watch or academic	783
emergency under section 3302.03 of the Revised Code;	784

(2) That the buildings it uses for educating students have	785
been certified for occupancy by the appropriate building	786
authority;	787

(3) That it complies with state and federal	788
anti-discrimination laws and health and safety laws. If an	789
educational scholarship organization has received an affirmation	790
from a school, it is not required to obtain additional	791
affirmations from the school for one year after the date of the	792
affirmation. An educational scholarship organization that fails to	793
obtain a written statement as required under this division may not	794
include the scholarship or its amount in its report to the	795
department of development under division (E)(2) of this section.	796

(G) The director of development shall adopt rules under	797
Chapter 119. of the Revised Code to implement division (E) of this	798
section.	799

(H) When an educational scholarship organization hires an	800
employee, it shall request the superintendent of the bureau of	801
criminal identification and investigation, or a vendor approved by	802
the bureau, to conduct a criminal records check based on the	803
employee's fingerprints in accordance with division (A)(12) of	804
section 109.572 of the Revised Code. No educational scholarship	805
organization shall continue to employ an individual who has been	806
convicted of or has pleaded guilty to any of the criminal offenses	807
listed in that division.	808

(I) An educational scholarship organization shall hire an	809
independent certified public accountant to perform a financial	810
audit of the organization at least once every five years.	811

Upon reasonable suspicion that donated funds have been	812
mishandled or misappropriated, a donor, a chartered nonpublic	813
school that has received qualified scholarship money, or the tax	814
commissioner may request the auditor of state to select an	815
independent certified public accountant to audit the books and	816
records of an educational scholarship organization. The request	817
shall be in writing and shall include evidence supporting the	818
reasonable suspicion. If the auditor determines that a reasonable	819
suspicion exists, the auditor shall so notify the educational	820
scholarship organization and select a certified public accountant	821
to perform the audit. The certified public accountant's fees for	822
performing the audit shall be approved by the auditor of state	823
and, once approved, paid by the educational scholarship	824
organization.	825

Not more than one audit per educational scholarship	826
organization may be performed per year under this division.	827

Sec. 5725.98. (A) To provide a uniform procedure for	828
calculating the amount of tax imposed by section 5725.18 of the	829
Revised Code that is due under this chapter, a taxpayer shall	830
claim any credits and offsets against tax liability to which it is	831
entitled in the following order:	832

(1) The credit for an insurance company or insurance company	833
group under section 5729.031 of the Revised Code;	834

(2) The credit for eligible employee training costs under	835
section 5725.31 of the Revised Code;	836

(3) The credit for authorized donations under section 3310.30	837
of the Revised Code.	838

(4) The credit for purchasers of qualified low-income	839
community investments under section 5725.33 of the Revised Code;	840

(4)(5) The nonrefundable job retention credit under division	841
(B)(1) of section 122.171 of the Revised Code;	842

(5)(6) The offset of assessments by the Ohio life and health	843
insurance guaranty association permitted by section 3956.20 of the	844
Revised Code;	845

(6)(7) The refundable credit for Ohio job retention under	846
division (B)(2) of section 122.171 of the Revised Code;	847

(7)(8) The refundable credit for Ohio job creation under	848
section 5725.32 of the Revised Code;	849

(8)(9) The refundable credit under section 5725.19 of the	850
Revised Code for losses on loans made under the Ohio venture	851
capital program under sections 150.01 to 150.10 of the Revised	852
Code.	853

(B) For any credit except the refundable credits enumerated	854
in this section, the amount of the credit for a taxable year shall	855
not exceed the tax due after allowing for any other credit that	856
precedes it in the order required under this section. Any excess	857
amount of a particular credit may be carried forward if authorized	858
under the section creating that credit. Nothing in this chapter	859
shall be construed to allow a taxpayer to claim, directly or	860
indirectly, a credit more than once for a taxable year.	861

Sec. 5729.98. (A) To provide a uniform procedure for	862
calculating the amount of tax due under this chapter, a taxpayer	863
shall claim any credits and offsets against tax liability to which	864
it is entitled in the following order:	865

(1) The credit for an insurance company or insurance company	866
group under section 5729.031 of the Revised Code;	867

(2) The credit for eligible employee training costs under	868
section 5729.07 of the Revised Code;	869

(3) The credit for authorized donations under section 3310.30	870
of the Revised Code.	871

(4) The credit for purchases of qualified low-income	872
community investments under section 5729.16 of the Revised Code;	873

(4)(5) The nonrefundable job retention credit under division	874
(B)(1) of section 122.171 of the Revised Code;	875

(5)(6) The offset of assessments by the Ohio life and health	876
insurance guaranty association against tax liability permitted by	877
section 3956.20 of the Revised Code;	878

(6)(7) The refundable credit for Ohio job retention under	879
division (B)(2) of section 122.171 of the Revised Code;	880

(7)(8) The refundable credit for Ohio job creation under	881
section 5729.032 of the Revised Code;	882

(8)(9) The refundable credit under section 5729.08 of the	883
Revised Code for losses on loans made under the Ohio venture	884
capital program under sections 150.01 to 150.10 of the Revised	885
Code.	886

(B) For any credit except the refundable credits enumerated	887
in this section, the amount of the credit for a taxable year shall	888
not exceed the tax due after allowing for any other credit that	889
precedes it in the order required under this section. Any excess	890
amount of a particular credit may be carried forward if authorized	891
under the section creating that credit. Nothing in this chapter	892
shall be construed to allow a taxpayer to claim, directly or	893
indirectly, a credit more than once for a taxable year.	894

Sec. 5733.01.  (A) The tax provided by this chapter for	895
domestic corporations shall be the amount charged against each	896
corporation organized for profit under the laws of this state and	897
each nonprofit corporation organized pursuant to Chapter 1729. of	898
the Revised Code, except as provided in sections 5733.09 and	899
5733.10 of the Revised Code, for the privilege of exercising its	900
franchise during the calendar year in which that amount is	901
payable, and the tax provided by this chapter for foreign	902
corporations shall be the amount charged against each corporation	903
organized for profit and each nonprofit corporation organized or	904
operating in the same or similar manner as nonprofit corporations	905
organized under Chapter 1729. of the Revised Code, under the laws	906
of any state or country other than this state, except as provided	907
in sections 5733.09 and 5733.10 of the Revised Code, for the	908
privilege of doing business in this state, owning or using a part	909
or all of its capital or property in this state, holding a	910
certificate of compliance with the laws of this state authorizing	911
it to do business in this state, or otherwise having nexus in or	912
with this state under the Constitution of the United States,	913
during the calendar year in which that amount is payable.	914

(B) A corporation is subject to the tax imposed by section	915
5733.06 of the Revised Code for each calendar year that it is so	916
organized, doing business, owning or using a part or all of its	917
capital or property, holding a certificate of compliance, or	918
otherwise having nexus in or with this state under the	919
Constitution of the United States, on the first day of January of	920
that calendar year.	921

(C) Any corporation subject to this chapter that is not	922
subject to the federal income tax shall file its returns and	923
compute its tax liability as required by this chapter in the same	924
manner as if that corporation were subject to the federal income	925
tax.	926

(D) For purposes of this chapter, a federally chartered	927
financial institution shall be deemed to be organized under the	928
laws of the state within which its principal office is located.	929

(E) For purposes of this chapter, any person, as defined in	930
section 5701.01 of the Revised Code, shall be treated as a	931
corporation if the person is classified for federal income tax	932
purposes as an association taxable as a corporation, and an equity	933
interest in the person shall be treated as capital stock of the	934
person.	935

(F) For the purposes of this chapter, "disregarded entity"	936
has the same meaning as in division (D) of section 5745.01 of the	937
Revised Code.	938

(1) A person's interest in a disregarded entity, whether held	939
directly or indirectly, shall be treated as the person's ownership	940
of the assets and liabilities of the disregarded entity, and the	941
income, including gain or loss, shall be included in the person's	942
net income under this chapter.	943

(2) Any sale, exchange, or other disposition of the person's	944
interest in the disregarded entity, whether held directly or	945
indirectly, shall be treated as a sale, exchange, or other	946
disposition of the person's share of the disregarded entity's	947
underlying assets or liabilities, and the gain or loss from such	948
sale, exchange, or disposition shall be included in the person's	949
net income under this chapter.	950

(3) The disregarded entity's payroll, property, and sales	951
factors shall be included in the person's factors.	952

(G) The tax a corporation is required to pay under this	953
chapter shall be as follows:	954

(1)(a) For financial institutions, the greater of the minimum	955
payment required under division (E) of section 5733.06 of the	956
Revised Code or the difference between all taxes charged the	957
financial institution under this chapter, without regard to	958
division (G)(2) of this section, less any credits allowable	959
against such tax.	960

(b) A corporation satisfying the description in division	961
(E)(5), (6), (7), (8), or (10) of section 5751.01 of the Revised	962
Code that is not a financial institution, insurance company, or	963
dealer in intangibles is subject to the taxes imposed under this	964
chapter as a corporation and not subject to tax as a financial	965
institution, and shall pay the greater of the minimum payment	966
required under division (E) of section 5733.06 of the Revised Code	967
or the difference between all the taxes charged under this	968
chapter, without regard to division (G)(2) of this section, less	969
any credits allowable against such tax.	970

(2) For all corporations other than those persons described	971
in division (G)(1)(a) or (b) of this section, the amount under	972
division (G)(2)(a) of this section applicable to the tax year	973
specified less the amount under division (G)(2)(b) of this	974
section:	975

(a)(i) For tax year 2005, the greater of the minimum payment	976
required under division (E) of section 5733.06 of the Revised Code	977
or the difference between all taxes charged the corporation under	978
this chapter and any credits allowable against such tax;	979

(ii) For tax year 2006, the greater of the minimum payment	980
required under division (E) of section 5733.06 of the Revised Code	981
or four-fifths of the difference between all taxes charged the	982
corporation under this chapter and any credits allowable against	983
such tax, except the qualifying pass-through entity tax credit	984
described in division (A)(30)of section 5733.98 of the Revised	985
Code and the refundable credits described in divisions (A)(31) to	986
(35) of section 5733.98 of the Revised Codeapplicable to that tax	987
year;	988

(iii) For tax year 2007, the greater of the minimum payment	989
required under division (E) of section 5733.06 of the Revised Code	990
or three-fifths of the difference between all taxes charged the	991
corporation under this chapter and any credits allowable against	992
such tax, except the qualifying pass-through entity tax credit	993
described in division (A)(30)of section 5733.98 of the Revised	994
Code and the refundable credits described in divisions (A)(31) to	995
(35) of section 5733.98 of the Revised Codeapplicable to that tax	996
year;	997

(iv) For tax year 2008, the greater of the minimum payment	998
required under division (E) of section 5733.06 of the Revised Code	999
or two-fifths of the difference between all taxes charged the	1000
corporation under this chapter and any credits allowable against	1001
such tax, except the qualifying pass-through entity tax credit	1002
described in division (A)(30)of section 5733.98 of the Revised	1003
Code and the refundable credits described in divisions (A)(31) to	1004
(35) of section 5733.98 of the Revised Codeapplicable to that tax	1005
year;	1006

(v) For tax year 2009, the greater of the minimum payment	1007
required under division (E) of section 5733.06 of the Revised Code	1008
or one-fifth of the difference between all taxes charged the	1009
corporation under this chapter and any credits allowable against	1010
such tax, except the qualifying pass-through entity tax credit	1011
described in division (A)(30)of section 5733.98 of the Revised	1012
Code and the refundable credits described in divisions (A)(31),	1013
(32), (33), and (34) of section 5733.98 of the Revised Code	1014
applicable to that tax year;	1015

(vi) For tax year 2010 and each tax year thereafter, no tax.

1016

(b) A corporation shall subtract from the amount calculated	1017
under division (G)(2)(a)(ii), (iii), (iv), or (v) of this section	1018
any qualifying pass-through entity tax credit described in	1019
division (A)(30) and any refundable credits described in divisions	1020
(A)(31) to (35) of section 5733.98 of the Revised Code to which	1021
the corporation is entitled. Any unused qualifying pass-through	1022
entity tax credit is not refundable.	1023

(c) For the purposes of computing the amount of a credit that	1024
may be carried forward to a subsequent tax year under division	1025
(G)(2) of this section, a credit is utilized against the tax for a	1026
tax year to the extent the credit applies against the tax for that	1027
tax year, even if the difference is then multiplied by the	1028
applicable fraction under division (G)(2)(a) of this section.	1029

(3) Nothing in division (G) of this section eliminates or	1030
reduces the tax imposed by section 5733.41 of the Revised Code on	1031
a qualifying pass-through entity.	1032

Sec. 5733.98.  (A) To provide a uniform procedure for	1033
calculating the amount of tax imposed by section 5733.06 of the	1034
Revised Code that is due under this chapter, a taxpayer shall	1035
claim any credits to which it is entitled in the following order,	1036
except as otherwise provided in section 5733.058 of the Revised	1037
Code:	1038

(1) For tax year 2005, the credit for taxes paid by a	1039
qualifying pass-through entity allowed under section 5733.0611 of	1040
the Revised Code;	1041

(2) The credit allowed for financial institutions under	1042
section 5733.45 of the Revised Code;	1043

(3) The credit for qualifying affiliated groups under section	1044
5733.068 of the Revised Code;	1045

(4) The subsidiary corporation credit under section 5733.067	1046
of the Revised Code;	1047

(5) The savings and loan assessment credit under section	1048
5733.063 of the Revised Code;	1049

(6) The credit for recycling and litter prevention donations	1050
under section 5733.064 of the Revised Code;	1051

(7) The credit for employers that enter into agreements with	1052
child day-care centers under section 5733.36 of the Revised Code;	1053

(8) The credit for employers that reimburse employee child	1054
care expenses under section 5733.38 of the Revised Code;	1055

(9) The credit for maintaining railroad active grade crossing	1056
warning devices under section 5733.43 of the Revised Code;	1057

(10) The credit for purchases of lights and reflectors under	1058
section 5733.44 of the Revised Code;	1059

(11) The nonrefundable job retention credit under division	1060
(B) of section 5733.0610 of the Revised Code;	1061

(12) The credit for tax years 2008 and 2009 for selling	1062
alternative fuel under section 5733.48 of the Revised Code;	1063

(13) The second credit for purchases of new manufacturing	1064
machinery and equipment under section 5733.33 of the Revised Code;	1065

(14) The job training credit under section 5733.42 of the	1066
Revised Code;	1067

(15) The credit for authorized donations under section	1068
3310.30 of the Revised Code;	1069

(16) The credit for qualified research expenses under section	1070
5733.351 of the Revised Code;	1071

(16)(17) The enterprise zone credit under section 5709.66 of	1072
the Revised Code;	1073

(17)(18) The credit for the eligible costs associated with a	1074
voluntary action under section 5733.34 of the Revised Code;	1075

(18)(19) The credit for employers that establish on-site	1076
child day-care centers under section 5733.37 of the Revised Code;	1077

(19)(20) The ethanol plant investment credit under section	1078
5733.46 of the Revised Code;	1079

(20)(21) The credit for purchases of qualifying grape	1080
production property under section 5733.32 of the Revised Code;	1081

(21)(22) The export sales credit under section 5733.069 of	1082
the Revised Code;	1083

(22)(23) The credit for research and development and	1084
technology transfer investors under section 5733.35 of the Revised	1085
Code;	1086

(23)(24) The enterprise zone credits under section 5709.65 of	1087
the Revised Code;	1088

(24)(25) The credit for using Ohio coal under section 5733.39	1089
of the Revised Code;	1090

(25)(26) The credit for purchases of qualified low-income	1091
community investments under section 5733.58 of the Revised Code;	1092

(26)(27) The credit for small telephone companies under	1093
section 5733.57 of the Revised Code;	1094

(27)(28) The credit for eligible nonrecurring 9-1-1 charges	1095
under section 5733.55 of the Revised Code;	1096

(28)(29) For tax year 2005, the credit for providing programs	1097
to aid the communicatively impaired under division (A) of section	1098
5733.56 of the Revised Code;	1099

(29)(30) The research and development credit under section	1100
5733.352 of the Revised Code;	1101

(30)(31) For tax years 2006 and subsequent tax years, the	1102
credit for taxes paid by a qualifying pass-through entity allowed	1103
under section 5733.0611 of the Revised Code;	1104

(31)(32) The refundable credit for rehabilitating a historic	1105
building under section 5733.47 of the Revised Code;	1106

(32)(33) The refundable jobs creation credit or job retention	1107
credit under division (A) of section 5733.0610 of the Revised	1108
Code;	1109

(33)(34) The refundable credit for tax withheld under	1110
division (B)(2) of section 5747.062 of the Revised Code;	1111

(34)(35) The refundable credit under section 5733.49 of the	1112
Revised Code for losses on loans made to the Ohio venture capital	1113
program under sections 150.01 to 150.10 of the Revised Code;	1114

(35)(36) For tax years 2006, 2007, and 2008, the refundable	1115
credit allowable under division (B) of section 5733.56 of the	1116
Revised Code;	1117

(36)(37) The refundable motion picture production credit	1118
under section 5733.59 of the Revised Code.	1119

(B) For any credit except the refundable credits enumerated	1120
in this section, the amount of the credit for a tax year shall not	1121
exceed the tax due after allowing for any other credit that	1122
precedes it in the order required under this section. Any excess	1123
amount of a particular credit may be carried forward if authorized	1124
under the section creating that credit.	1125

Sec. 5747.98.  (A) To provide a uniform procedure for	1126
calculating the amount of tax due under section 5747.02 of the	1127
Revised Code, a taxpayer shall claim any credits to which the	1128
taxpayer is entitled in the following order:	1129

(1) The retirement income credit under division (B) of	1130
section 5747.055 of the Revised Code;	1131

(2) The senior citizen credit under division (C) of section	1132
5747.05 of the Revised Code;	1133

(3) The lump sum distribution credit under division (D) of	1134
section 5747.05 of the Revised Code;	1135

(4) The dependent care credit under section 5747.054 of the	1136
Revised Code;	1137

(5) The lump sum retirement income credit under division (C)	1138
of section 5747.055 of the Revised Code;	1139

(6) The lump sum retirement income credit under division (D)	1140
of section 5747.055 of the Revised Code;	1141

(7) The lump sum retirement income credit under division (E)	1142
of section 5747.055 of the Revised Code;	1143

(8) The low-income credit under section 5747.056 of the	1144
Revised Code;	1145

(9) The credit for displaced workers who pay for job training	1146
under section 5747.27 of the Revised Code;	1147

(10) The campaign contribution credit under section 5747.29	1148
of the Revised Code;	1149

(11) The twenty-dollar personal exemption credit under	1150
section 5747.022 of the Revised Code;	1151

(12) The joint filing credit under division (G) of section	1152
5747.05 of the Revised Code;	1153

(13) The nonresident credit under division (A) of section	1154
5747.05 of the Revised Code;	1155

(14) The credit for a resident's out-of-state income under	1156
division (B) of section 5747.05 of the Revised Code;	1157

(15) The credit for employers that enter into agreements with	1158
child day-care centers under section 5747.34 of the Revised Code;	1159

(16) The credit for employers that reimburse employee child	1160
care expenses under section 5747.36 of the Revised Code;	1161

(17) The credit for adoption of a minor child under section	1162
5747.37 of the Revised Code;	1163

(18) The credit for purchases of lights and reflectors under	1164
section 5747.38 of the Revised Code;	1165

(19) The nonrefundable job retention credit under division	1166
(B) of section 5747.058 of the Revised Code;	1167

(20) The credit for selling alternative fuel under section	1168
5747.77 of the Revised Code;	1169

(21) The second credit for purchases of new manufacturing	1170
machinery and equipment and the credit for using Ohio coal under	1171
section 5747.31 of the Revised Code;	1172

(22) The job training credit under section 5747.39 of the	1173
Revised Code;	1174

(23) The enterprise zone credit under section 5709.66 of the	1175
Revised Code;	1176

(24) The credit for the eligible costs associated with a	1177
voluntary action under section 5747.32 of the Revised Code;	1178

(25) The credit for authorized donations under section	1179
3310.30 of the Revised Code;	1180

(26) The credit for employers that establish on-site child	1181
day-care centers under section 5747.35 of the Revised Code;	1182

(26)(27) The ethanol plant investment credit under section	1183
5747.75 of the Revised Code;	1184

(27)(28) The credit for purchases of qualifying grape	1185
production property under section 5747.28 of the Revised Code;	1186

(28)(29) The export sales credit under section 5747.057 of	1187
the Revised Code;	1188

(29)(30) The credit for research and development and	1189
technology transfer investors under section 5747.33 of the Revised	1190
Code;	1191

(30)(31) The enterprise zone credits under section 5709.65 of	1192
the Revised Code;	1193

(31)(32) The research and development credit under section	1194
5747.331 of the Revised Code;	1195

(32)(33) The credit for rehabilitating a historic building	1196
under section 5747.76 of the Revised Code;	1197

(33)(34) The refundable credit for rehabilitating a historic	1198
building under section 5747.76 of the Revised Code;	1199

(34)(35) The refundable jobs creation credit or job retention	1200
credit under division (A) of section 5747.058 of the Revised Code;	1201

(35)(36) The refundable credit for taxes paid by a qualifying	1202
entity granted under section 5747.059 of the Revised Code;	1203

(36)(37) The refundable credits for taxes paid by a	1204
qualifying pass-through entity granted under division (J) of	1205
section 5747.08 of the Revised Code;	1206

(37)(38) The refundable credit for tax withheld under	1207
division (B)(1) of section 5747.062 of the Revised Code;	1208

(38)(39) The refundable credit for tax withheld under section	1209
5747.063 of the Revised Code;	1210

(39)(40) The refundable credit under section 5747.80 of the	1211
Revised Code for losses on loans made to the Ohio venture capital	1212
program under sections 150.01 to 150.10 of the Revised Code;	1213

(40)(41) The refundable motion picture production credit	1214
under section 5747.66 of the Revised Code.	1215

(B) For any credit, except the refundable credits enumerated	1216
in this section and the credit granted under division (I) of	1217
section 5747.08 of the Revised Code, the amount of the credit for	1218
a taxable year shall not exceed the tax due after allowing for any	1219
other credit that precedes it in the order required under this	1220
section. Any excess amount of a particular credit may be carried	1221
forward if authorized under the section creating that credit.	1222
Nothing in this chapter shall be construed to allow a taxpayer to	1223
claim, directly or indirectly, a credit more than once for a	1224
taxable year.	1225

Section 2.  That existing sections 109.572, 5725.98, 5729.98,	1226
5733.01, 5733.98, and 5747.98 of the Revised Code are hereby	1227
repealed.	1228