As Reported by the Senate Ways and Means and Economic Development Committee

129th General Assembly Regular Session 2011-2012

Am. S. B. No. 88

Senator Jordan 

Cosponsors: Senators Bacon, Lehner, Obhof, Schaffer, Seitz, Hite 

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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 within sixty days after the date of authorization by	573
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 three hundred per cent of the	585
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 formula amount, as defined in section	605
3317.02 of the Revised Code, from the preceding fiscal year. If	606
the general assembly decreases the formula amount for any fiscal	607
year, the amounts stated in divisions (A)(6)(a) and (b) of this	608
section shall not be subject to decrease and shall remain	609
unchanged from the preceding fiscal year.	610

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

611

(8) "Tax period" means:

612

(a) In the case of a dealer in intangibles, a domestic	613
insurance company, or a foreign insurance company, the calendar	614
year ending on the thirty-first day of December next preceding the	615
day the report or annual statement is required to be returned	616
under section 5725.14, 5725.18, or 5729.02 of the Revised Code;	617

(b) In the case of a financial institution subject to	618
taxation under Chapter 5733. of the Revised Code, the financial	619
institution's taxable year for the purposes of that chapter;	620

(c) In the case of a public utility, electric distribution	621
company, or natural gas distribution company, the calendar year;	622

(d) In the case of a person subject to taxation under Chapter	623
5747. of the Revised Code, the person's taxable year for the	624
purposes of that chapter.	625

(9) "Taxpayer" means a person subject to a tax against which	626
a credit is allowed under this section.	627

(10) "Chartered nonpublic school" has the same meaning as in	628
section 3310.01 of the Revised Code.	629

(B) A nonrefundable credit is allowed against the tax levied	630
by section 5707.03 and assessed under section 5725.15, the tax	631
imposed by section 5725.18, the tax imposed by section 5727.24,	632
5727.30, 5727.81, or 5727.811, the tax assessed under Chapter	633
5729., or the tax imposed by section 5733.06 or 5747.02 of the	634
Revised Code for a taxpayer that makes an authorized donation to	635
an educational scholarship organization. No credit is allowed if	636
the taxpayer designates a specific child as the beneficiary of the	637
donation.	638

The credit equals the amount of the authorized donation made	639
during the taxpayer's tax period, subject to the following limits:	640

(1) In the case of an individual who is not claiming a	641
distributive share of a credit as an equity owner of a	642
pass-through entity, the credit for a tax period may not exceed	643
one thousand dollars.	644

(2) In the case of an individual and spouse filing a joint	645
return, neither of whom are claiming a distributive share of a	646
credit as owners of a pass-through entity, the credit for a tax	647
period may not exceed two thousand five hundred dollars.	648

(3) In the case of all other taxpayers, the credit may not	649
exceed three hundred thousand dollars for a tax period, or the	650
taxpayer's distributive or proportionate share of three hundred	651
thousand dollars if the taxpayer claims the credit as an owner of	652
a pass-through entity against the tax imposed by section 5747.02	653
of the Revised Code.	654

The credit shall be claimed for the tax period in which the	655
authorized donation was made and shall be claimed in the order	656
required under section 5725.98, 5729.98, 5733.98, or 5747.98 of	657
the Revised Code, except that an individual claiming a	658
distributive share of a credit as an owner of a pass-through	659
entity shall claim the credit for the taxable year that includes	660
the last day of the entity's taxable year in which the donation	661
was made. The amount of the credit may not exceed the tax	662
otherwise due after allowing for all other credits in that order.	663
Excess credit may be carried forward to the next three succeeding	664
tax periods. If the taxpayer is required to pay the tax imposed by	665
section 5727.24 or 5727.30 of the Revised Code more frequently	666
than once per calendar year, or claims the credit against the tax	667
imposed by section 5727.81 or 5727.811 of the Revised Code, the	668
amount of the credit allowed for a calendar year shall be claimed	669
in substantially equal amounts against each tax payment required	670
during the year and after the donation is made.	671

(C) The taxpayer shall notify the intended recipient of the	672
amount of the donation. Before delivering the donation, the	673
taxpayer shall apply to the department of development for	674
authorization of the donation in the manner prescribed by the	675
department. The department shall approve or deny the application	676
and shall issue written notice of the department's decision to the	677
taxpayer and to the intended recipient within twenty days after	678
receiving the application. The department shall approve	679
applications in the order in which the department receives	680
complete applications. The department shall approve an application	681
if the taxpayer agrees to make a donation to an educational	682
scholarship organization and not to designate a specific child as	683
the beneficiary of the donation, and if the annual total credit	684
limit has not been reached. If the application is approved, the	685
department's notice shall indicate the amount of the credit	686
authorized. If the donation is not received by the intended	687
recipient within sixty days after the date of approval, the	688
intended recipient shall so notify the department, and the	689
department shall deduct the amount of the authorized credit from	690
the department's applicable total of credits the department has	691
authorized for the purpose of determining whether the applicable	692
annual credit limit has been reached. If the donation is received	693
within sixty days after the date of approval, the recipient shall	694
issue a receipt to the taxpayer.	695

(D) The annual total credit limit for fiscal year 2012 equals	696
twenty million dollars. Each fiscal year beginning with fiscal	697
year 2013, if the annual total credit limit for the preceding	698
fiscal year was reached, the annual total credit limit equals one	699
hundred twenty per cent of the credit limit for the preceding	700
fiscal year.	701

(E)(1)(a) To be certified as an educational scholarship	702
organization, an entity shall apply to the department of	703
development in the manner prescribed by the department and shall	704
submit evidence that the entity qualifies as an educational	705
scholarship organization. The department shall certify an entity	706
as an educational scholarship organization if the entity executes	707
an affidavit certifying the following:	708

(i) The entity is a nonprofit organization exempt from	709
federal taxation under section 501(c)(3) of the Internal Revenue	710
Code.	711

(ii) The entity will not expend more than ten per cent of the	712
authorized donations it receives pursuant to this section for	713
administrative or other expenses other than funding qualified	714
scholarships to eligible students.	715

(iii) Beginning with the entity's third fiscal year after its	716
fiscal year that includes the date it was certified as an	717
educational scholarship organization, and each fiscal year	718
thereafter, the sum of the entity's qualified scholarships for its	719
most recently concluded fiscal year and the two fiscal years	720
immediately preceding that year is greater than or equal to ninety	721
per cent of the authorized donations the entity received in the	722
third most recently concluded fiscal year.	723

(iv) The entity will not limit the availability of its	724
qualified scholarships to students of only one school.	725

(v) The entity will award at least fifty per cent of its new	726
qualified scholarships to students who did not attend chartered	727
nonpublic schools in this state in the preceding school year. For	728
this purpose, a new qualified scholarship is a qualified	729
scholarship first awarded to a student who did not receive a	730
scholarship from an educational scholarship organization for all	731
or part of the preceding school year.	732

(vi) The entity will comply with division (H) of this	733
section.	734

The department shall approve or deny the application and	735
shall issue written notice of the department's decision to the	736
applying entity within twenty days after receiving the	737
application. The department shall publish a list of educational	738
scholarship organizations certified by the department on the	739
department of development's web site. The department shall update	740
the list as necessary. The department shall also publish annually	741
a copy of the list in paper form.	742

(b) The department of development is authorized to charge a	743
reasonable fee for the filing of an application under division	744
(E)(1)(a) of this section to defray the costs of processing the	745
application and administering this section.	746

(c) The department of development may revoke its	747
certification of an educational scholarship organization if the	748
entity fails to satisfy any of the criteria in division (E)(1)(a)	749
of this section for certification or if the entity fails to submit	750
the information required in division (E)(2) of this section.	751

(2)(a) On or before the first day of September of each year	752
beginning in 2012, each educational scholarship organization shall	753
report the following information to the department of development	754
in the manner required by the department:	755

(i) The number of scholarships awarded during the preceding	756
school year to eligible students in grade eight or lower;	757

(ii) The total and average amount of the scholarships awarded	758
during the preceding school year to eligible students in grade	759
eight or lower;	760

(iii) The number of scholarships awarded during the preceding	761
school year to eligible students in grades nine to twelve;	762

(iv) The total and average amount of the scholarships awarded	763
during the preceding school year to eligible students in grades	764
nine to twelve;	765

(v) The percentage of new qualified scholarships, within the	766
meaning of division (E)(1)(a) of this section, awarded during the	767
preceding school year to students who did not attend chartered	768
nonpublic schools in the second preceding school year;	769

(vi) The total amount of authorized donations received in the	770
preceding school year;	771

(vii) The schools to which scholarships were delivered;

772

(viii) All persons hired by the organization in the preceding	773
school year and the results of the criminal background check	774
required under division (H) of this section.	775

(b) Each year, each educational scholarship organization	776
shall submit to the department of development a financial	777
information report for the organization that complies with uniform	778
financial accounting standards established by the department of	779
development and conducted by a certified public accountant. If	780
appropriate, the auditor shall certify that the report is free of	781
material misstatements.	782

(3) The department of development may not require an	783
educational scholarship organization to report any information	784
other than that prescribed in division (E)(2) of this section.	785

(F) An educational scholarship organization shall make a	786
check for a qualified scholarship awarded to an eligible student	787
payable to the parent or guardian of the eligible student, but	788
shall deliver the check directly to the school in which the	789
eligible student is enrolled. The parent or guardian shall endorse	790
the check making it payable only to the school. Before delivering	791
a check to the school, the educational scholarship organization	792
shall obtain a written statement from the school in which the	793
school affirms that it does not discriminate on the basis of race,	794
color, or national origin. If an educational scholarship	795
organization has received an affirmation from a school, it is not	796
required to obtain additional affirmations from the school for one	797
year after the date of the affirmation. An educational scholarship	798
organization that fails to obtain a written statement as required	799
under this division may not include the scholarship or its amount	800
in its report to the department of development under division	801
(E)(2) of this section.	802

(G) The director of development shall adopt rules under	803
Chapter 119. of the Revised Code to implement division (E) of this	804
section.	805

(H) When an educational scholarship organization hires an	806
employee, it shall request the superintendent of the bureau of	807
criminal identification and investigation, or a vendor approved by	808
the bureau, to conduct a criminal records check based on the	809
employee's fingerprints in accordance with division (A)(12) of	810
section 109.572 of the Revised Code. No educational scholarship	811
organization shall continue to employ an individual who has been	812
convicted of or has pleaded guilty to any of the criminal offenses	813
listed in that division.	814

Sec. 5725.98. (A) To provide a uniform procedure for	815
calculating the amount of tax imposed by section 5725.18 of the	816
Revised Code that is due under this chapter, a taxpayer shall	817
claim any credits and offsets against tax liability to which it is	818
entitled in the following order:	819

(1) The credit for an insurance company or insurance company	820
group under section 5729.031 of the Revised Code.	821

(2) The credit for eligible employee training costs under	822
section 5725.31 of the Revised Code.	823

(3) The credit for authorized donations under section 3310.30	824
of the Revised Code.	825

(4) The credit for purchasers of qualified low-income	826
community investments under section 5725.33 of the Revised Code;.	827

(4)(5) The job retention credit under section 122.171 of the	828
Revised Code;.	829

(5)(6) The offset of assessments by the Ohio life and health	830
insurance guaranty association permitted by section 3956.20 of the	831
Revised Code.	832

(6)(7) The refundable credit for Ohio job creation under	833
section 5725.32 of the Revised Code.	834

(7)(8) The refundable credit under section 5725.19 of the	835
Revised Code for losses on loans made under the Ohio venture	836
capital program under sections 150.01 to 150.10 of the Revised	837
Code.	838

(B) For any credit except the credits enumerated in divisions	839
(A)(6) and (7) and (8) of this section, the amount of the credit	840
for a taxable year shall not exceed the tax due after allowing for	841
any other credit that precedes it in the order required under this	842
section. Any excess amount of a particular credit may be carried	843
forward if authorized under the section creating that credit.	844
Nothing in this chapter shall be construed to allow a taxpayer to	845
claim, directly or indirectly, a credit more than once for a	846
taxable year.	847

Sec. 5729.98. (A) To provide a uniform procedure for	848
calculating the amount of tax due under this chapter, a taxpayer	849
shall claim any credits and offsets against tax liability to which	850
it is entitled in the following order:	851

(1) The credit for an insurance company or insurance company	852
group under section 5729.031 of the Revised Code.	853

(2) The credit for eligible employee training costs under	854
section 5729.07 of the Revised Code.	855

(3) The credit for authorized donations under section 3310.30	856
of the Revised Code.	857

(4) The credit for purchases of qualified low-income	858
community investments under section 5729.16 of the Revised Code;.	859

(4)(5) The job retention credit under section 122.171 of the	860
Revised Code.	861

(5)(6) The offset of assessments by the Ohio life and health	862
insurance guaranty association against tax liability permitted by	863
section 3956.20 of the Revised Code.	864

(6)(7) The refundable credit for Ohio job creation under	865
section 5729.032 of the Revised Code.	866

(7)(8) The refundable credit under section 5729.08 of the	867
Revised Code for losses on loans made under the Ohio venture	868
capital program under sections 150.01 to 150.10 of the Revised	869
Code.	870

(B) For any credit except the credits enumerated in divisions	871
(A)(6) and (7) and (8) of this section, the amount of the credit	872
for a taxable year shall not exceed the tax due after allowing for	873
any other credit that precedes it in the order required under this	874
section. Any excess amount of a particular credit may be carried	875
forward if authorized under the section creating that credit.	876
Nothing in this chapter shall be construed to allow a taxpayer to	877
claim, directly or indirectly, a credit more than once for a	878
taxable year.	879

Sec. 5733.01.  (A) The tax provided by this chapter for	880
domestic corporations shall be the amount charged against each	881
corporation organized for profit under the laws of this state and	882
each nonprofit corporation organized pursuant to Chapter 1729. of	883
the Revised Code, except as provided in sections 5733.09 and	884
5733.10 of the Revised Code, for the privilege of exercising its	885
franchise during the calendar year in which that amount is	886
payable, and the tax provided by this chapter for foreign	887
corporations shall be the amount charged against each corporation	888
organized for profit and each nonprofit corporation organized or	889
operating in the same or similar manner as nonprofit corporations	890
organized under Chapter 1729. of the Revised Code, under the laws	891
of any state or country other than this state, except as provided	892
in sections 5733.09 and 5733.10 of the Revised Code, for the	893
privilege of doing business in this state, owning or using a part	894
or all of its capital or property in this state, holding a	895
certificate of compliance with the laws of this state authorizing	896
it to do business in this state, or otherwise having nexus in or	897
with this state under the Constitution of the United States,	898
during the calendar year in which that amount is payable.	899

(B) A corporation is subject to the tax imposed by section	900
5733.06 of the Revised Code for each calendar year that it is so	901
organized, doing business, owning or using a part or all of its	902
capital or property, holding a certificate of compliance, or	903
otherwise having nexus in or with this state under the	904
Constitution of the United States, on the first day of January of	905
that calendar year.	906

(C) Any corporation subject to this chapter that is not	907
subject to the federal income tax shall file its returns and	908
compute its tax liability as required by this chapter in the same	909
manner as if that corporation were subject to the federal income	910
tax.	911

(D) For purposes of this chapter, a federally chartered	912
financial institution shall be deemed to be organized under the	913
laws of the state within which its principal office is located.	914

(E) For purposes of this chapter, any person, as defined in	915
section 5701.01 of the Revised Code, shall be treated as a	916
corporation if the person is classified for federal income tax	917
purposes as an association taxable as a corporation, and an equity	918
interest in the person shall be treated as capital stock of the	919
person.	920

(F) For the purposes of this chapter, "disregarded entity"	921
has the same meaning as in division (D) of section 5745.01 of the	922
Revised Code.	923

(1) A person's interest in a disregarded entity, whether held	924
directly or indirectly, shall be treated as the person's ownership	925
of the assets and liabilities of the disregarded entity, and the	926
income, including gain or loss, shall be included in the person's	927
net income under this chapter.	928

(2) Any sale, exchange, or other disposition of the person's	929
interest in the disregarded entity, whether held directly or	930
indirectly, shall be treated as a sale, exchange, or other	931
disposition of the person's share of the disregarded entity's	932
underlying assets or liabilities, and the gain or loss from such	933
sale, exchange, or disposition shall be included in the person's	934
net income under this chapter.	935

(3) The disregarded entity's payroll, property, and sales	936
factors shall be included in the person's factors.	937

(G) The tax a corporation is required to pay under this	938
chapter shall be as follows:	939

(1)(a) For financial institutions, the greater of the minimum	940
payment required under division (E) of section 5733.06 of the	941
Revised Code or the difference between all taxes charged the	942
financial institution under this chapter, without regard to	943
division (G)(2) of this section, less any credits allowable	944
against such tax.	945

(b) A corporation satisfying the description in division	946
(E)(5), (6), (7), (8), or (10) of section 5751.01 of the Revised	947
Code that is not a financial institution, insurance company, or	948
dealer in intangibles is subject to the taxes imposed under this	949
chapter as a corporation and not subject to tax as a financial	950
institution, and shall pay the greater of the minimum payment	951
required under division (E) of section 5733.06 of the Revised Code	952
or the difference between all the taxes charged under this	953
chapter, without regard to division (G)(2) of this section, less	954
any credits allowable against such tax.	955

(2) For all corporations other than those persons described	956
in division (G)(1)(a) or (b) of this section, the amount under	957
division (G)(2)(a) of this section applicable to the tax year	958
specified less the amount under division (G)(2)(b) of this	959
section:	960

(a)(i) For tax year 2005, the greater of the minimum payment	961
required under division (E) of section 5733.06 of the Revised Code	962
or the difference between all taxes charged the corporation under	963
this chapter and any credits allowable against such tax;	964

(ii) For tax year 2006, the greater of the minimum payment	965
required under division (E) of section 5733.06 of the Revised Code	966
or four-fifths of the difference between all taxes charged the	967
corporation under this chapter and any credits allowable against	968
such tax, except the qualifying pass-through entity tax credit	969
described in division (A)(30)of section 5733.98 of the Revised	970
Code and the refundable credits described in divisions (A)(31) to	971
(35) of section 5733.98 of the Revised Codeapplicable to that tax	972
year;	973

(iii) For tax year 2007, the greater of the minimum payment	974
required under division (E) of section 5733.06 of the Revised Code	975
or three-fifths of the difference between all taxes charged the	976
corporation under this chapter and any credits allowable against	977
such tax, except the qualifying pass-through entity tax credit	978
described in division (A)(30)of section 5733.98 of the Revised	979
Code and the refundable credits described in divisions (A)(31) to	980
(35) of section 5733.98 of the Revised Codeapplicable to that tax	981
year;	982

(iv) For tax year 2008, the greater of the minimum payment	983
required under division (E) of section 5733.06 of the Revised Code	984
or two-fifths of the difference between all taxes charged the	985
corporation under this chapter and any credits allowable against	986
such tax, except the qualifying pass-through entity tax credit	987
described in division (A)(30)of section 5733.98 of the Revised	988
Code and the refundable credits described in divisions (A)(31) to	989
(35) of section 5733.98 of the Revised Codeapplicable to that tax	990
year;	991

(v) For tax year 2009, the greater of the minimum payment	992
required under division (E) of section 5733.06 of the Revised Code	993
or one-fifth of the difference between all taxes charged the	994
corporation under this chapter and any credits allowable against	995
such tax, except the qualifying pass-through entity tax credit	996
described in division (A)(30)of section 5733.98 of the Revised	997
Code and the refundable credits described in divisions (A)(31),	998
(32), (33), and (34) of section 5733.98 of the Revised Code	999
applicable to that tax year;	1000

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

1001

(b) A corporation shall subtract from the amount calculated	1002
under division (G)(2)(a)(ii), (iii), (iv), or (v) of this section	1003
any qualifying pass-through entity tax credit described in	1004
division (A)(30) and any refundable credits described in divisions	1005
(A)(31) to (35) of section 5733.98 of the Revised Code to which	1006
the corporation is entitled. Any unused qualifying pass-through	1007
entity tax credit is not refundable.	1008

(c) For the purposes of computing the amount of a credit that	1009
may be carried forward to a subsequent tax year under division	1010
(G)(2) of this section, a credit is utilized against the tax for a	1011
tax year to the extent the credit applies against the tax for that	1012
tax year, even if the difference is then multiplied by the	1013
applicable fraction under division (G)(2)(a) of this section.	1014

(3) Nothing in division (G) of this section eliminates or	1015
reduces the tax imposed by section 5733.41 of the Revised Code on	1016
a qualifying pass-through entity.	1017

Sec. 5733.98.  (A) To provide a uniform procedure for	1018
calculating the amount of tax imposed by section 5733.06 of the	1019
Revised Code that is due under this chapter, a taxpayer shall	1020
claim any credits to which it is entitled in the following order,	1021
except as otherwise provided in section 5733.058 of the Revised	1022
Code:	1023

(1) For tax year 2005, the credit for taxes paid by a	1024
qualifying pass-through entity allowed under section 5733.0611 of	1025
the Revised Code;	1026

(2) The credit allowed for financial institutions under	1027
section 5733.45 of the Revised Code;	1028

(3) The credit for qualifying affiliated groups under section	1029
5733.068 of the Revised Code;	1030

(4) The subsidiary corporation credit under section 5733.067	1031
of the Revised Code;	1032

(5) The savings and loan assessment credit under section	1033
5733.063 of the Revised Code;	1034

(6) The credit for recycling and litter prevention donations	1035
under section 5733.064 of the Revised Code;	1036

(7) The credit for employers that enter into agreements with	1037
child day-care centers under section 5733.36 of the Revised Code;	1038

(8) The credit for employers that reimburse employee child	1039
care expenses under section 5733.38 of the Revised Code;	1040

(9) The credit for maintaining railroad active grade crossing	1041
warning devices under section 5733.43 of the Revised Code;	1042

(10) The credit for purchases of lights and reflectors under	1043
section 5733.44 of the Revised Code;	1044

(11) The job retention credit under division (B) of section	1045
5733.0610 of the Revised Code;	1046

(12) The credit for tax years 2008 and 2009 for selling	1047
alternative fuel under section 5733.48 of the Revised Code;	1048

(13) The second credit for purchases of new manufacturing	1049
machinery and equipment under section 5733.33 of the Revised Code;	1050

(14) The job training credit under section 5733.42 of the	1051
Revised Code;	1052

(15) The credit for authorized donations under section	1053
3310.30 of the Revised Code;	1054

(16) The credit for qualified research expenses under section	1055
5733.351 of the Revised Code;	1056

(16)(17) The enterprise zone credit under section 5709.66 of	1057
the Revised Code;	1058

(17)(18) The credit for the eligible costs associated with a	1059
voluntary action under section 5733.34 of the Revised Code;	1060

(18)(19) The credit for employers that establish on-site	1061
child day-care centers under section 5733.37 of the Revised Code;	1062

(19)(20) The ethanol plant investment credit under section	1063
5733.46 of the Revised Code;	1064

(20)(21) The credit for purchases of qualifying grape	1065
production property under section 5733.32 of the Revised Code;	1066

(21)(22) The export sales credit under section 5733.069 of	1067
the Revised Code;	1068

(22)(23) The credit for research and development and	1069
technology transfer investors under section 5733.35 of the Revised	1070
Code;	1071

(23)(24) The enterprise zone credits under section 5709.65 of	1072
the Revised Code;	1073

(24)(25) The credit for using Ohio coal under section 5733.39	1074
of the Revised Code;	1075

(25)(26) The credit for purchases of qualified low-income	1076
community investments under section 5733.58 of the Revised Code;	1077

(26)(27) The credit for small telephone companies under	1078
section 5733.57 of the Revised Code;	1079

(27)(28) The credit for eligible nonrecurring 9-1-1 charges	1080
under section 5733.55 of the Revised Code;	1081

(28)(29) For tax year 2005, the credit for providing programs	1082
to aid the communicatively impaired under division (A) of section	1083
5733.56 of the Revised Code;	1084

(29)(30) The research and development credit under section	1085
5733.352 of the Revised Code;	1086

(30)(31) For tax years 2006 and subsequent tax years, the	1087
credit for taxes paid by a qualifying pass-through entity allowed	1088
under section 5733.0611 of the Revised Code;	1089

(31)(32) The refundable credit for rehabilitating a historic	1090
building under section 5733.47 of the Revised Code;	1091

(32)(33) The refundable jobs creation credit under division	1092
(A) of section 5733.0610 of the Revised Code;	1093

(33)(34) The refundable credit for tax withheld under	1094
division (B)(2) of section 5747.062 of the Revised Code;	1095

(34)(35) The refundable credit under section 5733.49 of the	1096
Revised Code for losses on loans made to the Ohio venture capital	1097
program under sections 150.01 to 150.10 of the Revised Code;	1098

(35)(36) For tax years 2006, 2007, and 2008, the refundable	1099
credit allowable under division (B) of section 5733.56 of the	1100
Revised Code;	1101

(36)(37) The refundable motion picture production credit	1102
under section 5733.59 of the Revised Code.	1103

(B) For any credit except the refundable credits enumerated	1104
in divisions (A)(31) to (36) of this section, the amount of the	1105
credit for a tax year shall not exceed the tax due after allowing	1106
for any other credit that precedes it in the order required under	1107
this section. Any excess amount of a particular credit may be	1108
carried forward if authorized under the section creating that	1109
credit.	1110

Sec. 5747.98.  (A) To provide a uniform procedure for	1111
calculating the amount of tax due under section 5747.02 of the	1112
Revised Code, a taxpayer shall claim any credits to which the	1113
taxpayer is entitled in the following order:	1114

(1) The retirement income credit under division (B) of	1115
section 5747.055 of the Revised Code;	1116

(2) The senior citizen credit under division (C) of section	1117
5747.05 of the Revised Code;	1118

(3) The lump sum distribution credit under division (D) of	1119
section 5747.05 of the Revised Code;	1120

(4) The dependent care credit under section 5747.054 of the	1121
Revised Code;	1122

(5) The lump sum retirement income credit under division (C)	1123
of section 5747.055 of the Revised Code;	1124

(6) The lump sum retirement income credit under division (D)	1125
of section 5747.055 of the Revised Code;	1126

(7) The lump sum retirement income credit under division (E)	1127
of section 5747.055 of the Revised Code;	1128

(8) The low-income credit under section 5747.056 of the	1129
Revised Code;	1130

(9) The credit for displaced workers who pay for job training	1131
under section 5747.27 of the Revised Code;	1132

(10) The campaign contribution credit under section 5747.29	1133
of the Revised Code;	1134

(11) The twenty-dollar personal exemption credit under	1135
section 5747.022 of the Revised Code;	1136

(12) The joint filing credit under division (G) of section	1137
5747.05 of the Revised Code;	1138

(13) The nonresident credit under division (A) of section	1139
5747.05 of the Revised Code;	1140

(14) The credit for a resident's out-of-state income under	1141
division (B) of section 5747.05 of the Revised Code;	1142

(15) The credit for employers that enter into agreements with	1143
child day-care centers under section 5747.34 of the Revised Code;	1144

(16) The credit for employers that reimburse employee child	1145
care expenses under section 5747.36 of the Revised Code;	1146

(17) The credit for adoption of a minor child under section	1147
5747.37 of the Revised Code;	1148

(18) The credit for purchases of lights and reflectors under	1149
section 5747.38 of the Revised Code;	1150

(19) The job retention credit under division (B) of section	1151
5747.058 of the Revised Code;	1152

(20) The credit for selling alternative fuel under section	1153
5747.77 of the Revised Code;	1154

(21) The second credit for purchases of new manufacturing	1155
machinery and equipment and the credit for using Ohio coal under	1156
section 5747.31 of the Revised Code;	1157

(22) The job training credit under section 5747.39 of the	1158
Revised Code;	1159

(23) The enterprise zone credit under section 5709.66 of the	1160
Revised Code;	1161

(24) The credit for the eligible costs associated with a	1162
voluntary action under section 5747.32 of the Revised Code;	1163

(25) The credit for authorized donations under section	1164
3310.30 of the Revised Code;	1165

(26) The credit for employers that establish on-site child	1166
day-care centers under section 5747.35 of the Revised Code;	1167

(26)(27) The ethanol plant investment credit under section	1168
5747.75 of the Revised Code;	1169

(27)(28) The credit for purchases of qualifying grape	1170
production property under section 5747.28 of the Revised Code;	1171

(28)(29) The export sales credit under section 5747.057 of	1172
the Revised Code;	1173

(29)(30) The credit for research and development and	1174
technology transfer investors under section 5747.33 of the Revised	1175
Code;	1176

(30)(31) The enterprise zone credits under section 5709.65 of	1177
the Revised Code;	1178

(31)(32) The research and development credit under section	1179
5747.331 of the Revised Code;	1180

(32)(33) The credit for rehabilitating a historic building	1181
under section 5747.76 of the Revised Code;	1182

(33)(34) The refundable credit for rehabilitating a historic	1183
building under section 5747.76 of the Revised Code;	1184

(34)(35) The refundable jobs creation credit under division	1185
(A) of section 5747.058 of the Revised Code;	1186

(35)(36) The refundable credit for taxes paid by a qualifying	1187
entity granted under section 5747.059 of the Revised Code;	1188

(36)(37) The refundable credits for taxes paid by a	1189
qualifying pass-through entity granted under division (J) of	1190
section 5747.08 of the Revised Code;	1191

(37)(38) The refundable credit for tax withheld under	1192
division (B)(1) of section 5747.062 of the Revised Code;	1193

(38)(39) The refundable credit for tax withheld under section	1194
5747.063 of the Revised Code;	1195

(39)(40) The refundable credit under section 5747.80 of the	1196
Revised Code for losses on loans made to the Ohio venture capital	1197
program under sections 150.01 to 150.10 of the Revised Code;	1198

(40)(41) The refundable motion picture production credit	1199
under section 5747.66 of the Revised Code.	1200

(B) For any credit, except the refundable credits enumerated	1201
in this section and the credit granted under division (I) of	1202
section 5747.08 of the Revised Code, the amount of the credit for	1203
a taxable year shall not exceed the tax due after allowing for any	1204
other credit that precedes it in the order required under this	1205
section. Any excess amount of a particular credit may be carried	1206
forward if authorized under the section creating that credit.	1207
Nothing in this chapter shall be construed to allow a taxpayer to	1208
claim, directly or indirectly, a credit more than once for a	1209
taxable year.	1210

Section 2.  That existing sections 109.572, 5725.98, 5729.98,	1211
5733.01, 5733.98, and 5747.98 of the Revised Code are hereby	1212
repealed.	1213