As Passed by the House

130th General Assembly Regular Session 2013-2014

Sub. H. B. No. 307

Representative Buchy 

Cosponsors: Representatives Pelanda, Wachtmann, Barnes, Bishoff, Brown, Hottinger, Johnson, Schuring, Sears, Smith, Sprague, Adams, J., Adams, R., Amstutz, Baker, Beck, Blair, Burkley, Conditt, Curtin, Damschroder, Derickson, Duffey, Fedor, Green, Hackett, Hagan, C., Hall, Hayes, Henne, Hill, Huffman, Landis, Maag, McClain, Patmon, Patterson, Pillich, Retherford, Roegner, Rosenberger, Stebelton, Terhar, Thompson, Young Speaker Batchelder 

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A BILL

To amend sections 3107.055, 3107.062, 3107.064,

1

3107.07, 3107.16, 5103.17, 5747.37, and 5747.98

2

and to enact sections 3107.067, 3107.068,

3

3107.069, 3107.0610, 3107.0611, 3107.0612,

4

3107.0613, 3107.0614, 3107.0615, 3107.0616, and

5

3107.0617 of the Revised Code to require that

6

certain pre-birth adoption notifications be sent

7

to each putative father; to reduce the time within

8

which a putative father must register with the

9

putative father registry; to reduce the period of

10

time to appeal an adoption decree; to permit

11

certain entities to advertise regarding the

12

adoption of children; to define for purposes of an

13

adoption "living expenses" of a birth mother and

14

to specify how they must be paid; and to increase

15

the adoption income tax credit.

16

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

Section 1. That sections 3107.055, 3107.062, 3107.064,	17
3107.07, 3107.16, 5103.17, 5747.37, and 5747.98 be amended and	18
sections 3107.067, 3107.068, 3107.069, 3107.0610, 3107.0611,	19
3107.0612, 3107.0613, 3107.0614, 3107.0615, 3107.0616, and	20
3107.0617 of the Revised Code be enacted to read as follows:	21

Sec. 3107.055.  (A)(1) Notwithstanding section 3107.01 of the	22
Revised Code, as used in this section, "agency" does not include a	23
public children services agency.	24

(2) As used in this section, "living expenses" means any of	25
the following expenses incurred by a birth mother:	26

(a) Rental or mortgage payments;

27

(b) Utility payments;

28

(c) Payments for products or services required for the birth	29
mother or minor's sustenance or safety including, but not limited	30
to, food, household goods, personal care items, and the costs of	31
transportation to work or school.	32

(B) An agency or attorney, whichever arranges a minor's	33
adoption, shall file with the court a preliminary estimate	34
accounting not later than the time the adoption petition for the	35
minor is filed with the court. The agency or attorney, whichever	36
arranges the adoption, also shall file a final accounting with the	37
court before a final decree of adoption is issued or an	38
interlocutory order of adoption is finalized for the minor. The	39
agency or attorney shall complete and file accountings in a manner	40
acceptable to the court.	41

An accounting shall specify all disbursements of anything of	42
value the petitioner, a person on the petitioner's behalf, and the	43
agency or attorney made and has agreed to make in connection with	44
the minor's permanent surrender under division (B) of section	45
5103.15 of the Revised Code, placement under section 5103.16 of	46
the Revised Code, and adoption under this chapter. The agency or	47
attorney shall include in an accounting an itemization of each	48
expense listed in division (C) of this section. The itemization of	49
the expenses specified in divisions (C)(3) and (4) of this section	50
shall show the amount the agency or attorney charged or is going	51
to charge for the services and the actual cost to the agency or	52
attorney of providing the services. An accounting shall indicate	53
whether any expenses listed in division (C) of this section do not	54
apply to the adoption proceeding for which the accounting is	55
filed.	56

The agency or attorney shall include with a preliminary	57
estimate accounting and a final accounting a written statement	58
signed by the petitioner that the petitioner has reviewed the	59
accounting and attests to its accuracy.	60

(C) No petitioner, person acting on a petitioner's behalf, or	61
agency or attorney shall make or agree to make any disbursements	62
in connection with the minor's permanent surrender, placement, or	63
adoption other than for the following:	64

(1) Physician expenses incurred on behalf of the birth mother	65
or minor in connection with prenatal care, delivery, and	66
confinement prior to or following the minor's birth;	67

(2) Hospital or other medical facility expenses incurred on	68
behalf of the birth mother or minor in connection with the minor's	69
birth;	70

(3) Expenses charged by the attorney arranging the adoption	71
for providing legal services in connection with the placement and	72
adoption, including expenses incurred by the attorney pursuant to	73
sections 3107.031, 3107.032, 3107.081, 3107.082, 3107.09,	74
3107.101, and 3107.12 of the Revised Code;	75

(4) Expenses charged by the agency arranging the adoption for	76
providing services in connection with the permanent surrender and	77
adoption, including the agency's application fee and the expenses	78
incurred by the agency pursuant to sections 3107.031, 3107.032,	79
3107.09, 3107.101, 3107.12, 5103.151, and 5103.152 of the Revised	80
Code;	81

(5) Temporary costs of routine maintenance and medical care	82
for a minor required under section 5103.16 of the Revised Code if	83
the person seeking to adopt the minor refuses to accept placement	84
of the minor;	85

(6) Guardian ad litem fees incurred on behalf of the minor in	86
any court proceedings;	87

(7) Foster care expenses incurred in connection with any	88
temporary care and maintenance of the minor;	89

(8) Court expenses incurred in connection with the minor's	90
permanent surrender, placement, and adoption;	91

(9) Living expenses not exceeding three thousand dollars for	92
the birth mother that are incurred during pregnancy through the	93
sixtieth day after the date the minor is born and paid by the	94
petitioner to the birth mother through the attorney or agency	95
arranging the minor's adoption.	96

(D) If a court determines from an accounting that an amount	97
that is going to be disbursed for an expense listed in division	98
(C) of this section is unreasonable, the court may order a	99
reduction in the amount to be disbursed. If a court determines	100
from an accounting that an unreasonable amount was disbursed for	101
an expense listed in division (C) of this section, the court may	102
order the person who received the disbursement to refund to the	103
person who made the disbursement an amount the court orders.	104

If a court determines from an accounting that a disbursement	105
for an expense not permitted by division (C) of this section is	106
going to be made, the court may issue an injunction prohibiting	107
the disbursement. If a court determines from an accounting that a	108
disbursement for an expense not permitted by division (C) of this	109
section was made, the court may order the person who received the	110
disbursement to return it to the person who made the disbursement.	111

If a court determines that a final accounting does not	112
completely report all the disbursements that are going to be made	113
or have been made in connection with the minor's permanent	114
surrender, placement, and adoption, the court shall order the	115
agency or attorney to file with the court an accounting that	116
completely reports all such disbursements.	117

The agency or attorney shall file the final accounting with	118
the court not later than ten days prior to the date scheduled for	119
the final hearing on the adoption. The court may not issue a final	120
decree of adoption or finalize an interlocutory order of adoption	121
of a minor until at least ten days after the agency or attorney	122
files the final accounting.	123

(E) An attorney or agency that makes payments for services or	124
items that qualify as living expenses under division (C)(9) of	125
this section shall make a reasonable and good faith effort to make	126
the payments directly to the entity providing the service or item.	127

(F) This section does not apply to an adoption by a	128
stepparent whose spouse is a biological or adoptive parent of the	129
minor.	130

Sec. 3107.062.  The department of job and family services	131
shall establish a putative father registry. To register, a	132
putative father must complete a registration form prescribed under	133
section 3107.065 of the Revised Code and submit it to the	134
department. The registration form shall include the putative	135
father's name; the name of the mother of the person he claims as	136
his child; and the address or telephone number at which he wishes	137
to receive, pursuant to section 3107.11 of the Revised Code,	138
notice of any petition that may be filed to adopt a minor he	139
claims as his child.	140

A putative father may register at any time. For the purpose	141
of preserving the requirement of his consent to an adoption, and	142
except as provided in section 3107.0612 of the Revised Code, a	143
putative father shall register before or not later than thirty	144
seven days after the birth of the child. No fee shall be charged	145
for registration.	146

On receipt of a completed registration form, the department	147
shall indicate on the form the date of receipt and file it in the	148
putative father registry. The department shall maintain	149
registration forms in a manner that enables it to access a	150
registration form using either the name of the putative father or	151
of the mother.	152

Sec. 3107.064.  (A) Except as provided in division (B) of	153
this section, a court shall not issue a final decree of adoption	154
or finalize an interlocutory order of adoption unless the mother	155
placing the minor for adoption or the agency or attorney arranging	156
the adoption files with the court a certified document provided by	157
the department of job and family services under section 3107.063	158
of the Revised Code. TheExcept as provided in section 3107.0610	159
of the Revised Code, the court shall not accept the document	160
unless the date the department places on the document pursuant to	161
that section is thirty-oneeight or more days after the date of	162
the minor's birth.	163

(B) The document described in division (A) of this section is	164
not required if any of the following apply:	165

(1) The mother was married at the time the minor was	166
conceived or born;	167

(2) The parent placing the minor for adoption previously	168
adopted the minor;	169

(3) Prior to the date a petition to adopt the minor is filed,	170
a man has been determined to have a parent and child relationship	171
with the minor by a court proceeding pursuant to sections 3111.01	172
to 3111.18 of the Revised Code, a court proceeding in another	173
state, an administrative agency proceeding pursuant to sections	174
3111.38 to 3111.54 of the Revised Code, or an administrative	175
agency proceeding in another state;	176

(4) The minor's father acknowledged paternity of the minor	177
and that acknowledgment has become final pursuant to section	178
2151.232, 3111.25, or 3111.821 of the Revised Code;	179

(5) A public children services agency has permanent custody	180
of the minor pursuant to Chapter 2151. or division (B) of section	181
5103.15 of the Revised Code after both parents lost or surrendered	182
parental rights, privileges, and responsibilities over the minor.	183

Sec. 3107.067.  (A) Before the birth of a child and with the	184
written consent of the mother of the child, any of the following	185
may serve or caused to be served actual notice to a putative	186
father of the child that the mother of the child is considering	187
placing the child for adoption:	188

(1) An agency;

189

(2) An attorney representing the person seeking to adopt the	190
child;	191

(3) An attorney representing the mother of the child.

192

(B) As used in this section, "actual notice" means written	193
notice that is actually received by the putative father and	194
includes personal service or certified mail.	195

Sec. 3107.068.  The mother of a child is not obligated to	196
place the child for adoption even if notice is served to a	197
putative father of the child under section 3107.067 of the Revised	198
Code.	199

Sec. 3107.069.  (A) If notice to a putative father is served	200
by a party listed in division (A)(1) or (2) of section 3107.067 of	201
the Revised Code, an agency or an attorney representing the person	202
seeking to adopt a child, when filing a petition for adoption of	203
the child, shall submit to the court an affidavit setting forth	204
the circumstances surrounding the service of actual notice	205
including the time, if known, date, and manner in which the actual	206
notice was provided.	207

(B) If notice to a putative father is served by a party	208
listed in division (A)(3) of section 3107.067 of the Revised Code,	209
an agency or an attorney representing the person seeking to adopt	210
a child, when filing a petition for adoption of the child, shall	211
submit to the court an affidavit prepared by the attorney	212
representing the mother of the child setting forth the	213
circumstances surrounding the service of actual notice including	214
the time, if known, date, and manner in which the actual notice	215
was provided.	216

Sec. 3107.0610.  For purposes of section 3107.064 of the	217
Revised Code, if notice is served to a putative father in	218
accordance with section 3107.067 of the Revised Code, a court	219
shall not accept a certified document provided by the department	220
of job and family services under section 3107.063 of the Revised	221
Code unless the date the department places on the document	222
pursuant to that section is thirty-one or more days after the date	223
the notice was served.	224

Sec. 3107.0611.  Notice served under section 3107.067 of the	225
Revised Code shall be provided to the putative father of the child	226
in substantially the following form:	227

"......................... (putative father's name), who has	228
been named as the father of the unborn child of	229
......................... (birth mother's name), or who claims to	230
be the father of the unborn child, is notified that	231
......................... (birth mother's name) has expressed an	232
intention to place the child for adoption.	233

If ......................... (putative father's name) seeks	234
to preserve the requirement of his consent to the adoption of the	235
unborn child, he must register with the Ohio Putative Father	236
Registry not later than thirty days after the receipt of this	237
notice.	238

If ......................... (putative father's name) does	239
not register with the Ohio Putative Father Registry within thirty	240
days after receiving this notice, the putative father's consent to	241
the adoption shall be irrevocably implied and the putative father	242
loses the right to contest the adoption or the validity of his	243
implied consent to the adoption.	244

Nothing ......................... (birth mother's name) or	245
anyone else says to ......................... (putative father's	246
name) relieves ......................... (putative father's name)	247
of his obligations under this notice.	248

Under Ohio law, a putative father means a man, including one	249
under age eighteen, who may be a child's father and to whom all of	250
the following apply:	251

(1) He is not married to the child's mother at the time of	252
the child's conception or birth;	253

(2) He has not adopted the child;

254

(3) He has not been determined, prior to the date a petition	255
to adopt the child is filed, to have a parent and child	256
relationship with the child by a court proceeding pursuant to	257
sections 3111.01 to 3111.18 of the Revised Code, a court	258
proceeding in another state, an administrative agency proceeding	259
pursuant to sections 3111.38 to 3111.54 of the Revised Code, or an	260
administrative agency proceeding in another state;	261

(4) He has not acknowledged paternity of the child pursuant	262
to sections 3111.20 to 3111.35 of the Revised Code.	263

For purposes of this notice, .........................	264
(putative father's name) is a putative father under the laws in	265
Ohio regarding adoption."	266

Sec. 3107.0612.  A putative father who receives a notice as	267
provided in section 3107.067 of the Revised Code and who wishes to	268
preserve the right to consent to the placement for adoption of the	269
child who is the subject of the notice shall register with the	270
putative father registry not later than thirty days after	271
receiving the notice in the manner provided in section 3107.062 of	272
the Revised Code.	273

Sec. 3107.0613.  Not later than thirty days after receiving a	274
notice under section 3107.067 of the Revised Code, a putative	275
father who has registered with the putative father registry in	276
accordance with section 3107.0612 of the Revised Code shall notify	277
the agency or attorney who served or caused to be served the	278
notice that he is registered with the registry.	279

Sec. 3107.0614.  (A) A notice served in accordance with	280
section 3107.067 of the Revised Code on a putative father who is a	281
resident of Ohio is valid regardless of whether the notice is	282
served within or outside Ohio.	283

(B) A notice served in accordance with section 3107.067 of	284
the Revised Code outside Ohio on a putative father who is not a	285
resident of Ohio is valid if the child was conceived:	286

(1) In Ohio; or

287

(2) Outside Ohio, if the laws of the state in which the	288
father is served notice or resides or in which the child was	289
conceived allow a putative father to register with the state to	290
preserve his right to consent to the placement of a child for	291
adoption.	292

Sec. 3107.0615.  A putative father's consent to the adoption	293
of the child is irrevocably implied if the putative father fails	294
to register with the putative father registry as required under	295
section 3107.0612 of the Revised Code.	296

Sec. 3107.0616.  Sections 3107.08 to 3107.084 of the Revised	297
Code do not apply to the adoption of a child for whom a notice is	298
sent to the child's putative father in accordance with section	299
3107.067 of the Revised Code if the putative father fails to	300
register with the putative father registry not later than thirty	301
days after receiving the notice.	302

Sec. 3107.0617.  A putative father whose consent to adoption	303
is irrevocably implied under section 3107.0615 of the Revised Code	304
is not entitled to contest either of the following:	305

(A) The adoption of the child who is the subject of the	306
notice received under section 3107.067 of the Revised Code;	307

(B) The validity of the putative father's implied consent to	308
the adoption.	309

Sec. 3107.07.  Consent to adoption is not required of any of	310
the following:	311

(A) A parent of a minor, when it is alleged in the adoption	312
petition and the court, after proper service of notice and	313
hearing, finds by clear and convincing evidence that the parent	314
has failed without justifiable cause to provide more than de	315
minimis contact with the minor or to provide for the maintenance	316
and support of the minor as required by law or judicial decree for	317
a period of at least one year immediately preceding either the	318
filing of the adoption petition or the placement of the minor in	319
the home of the petitioner.	320

(B) The putative father of a minor if either of the following	321
applies:	322

(1) TheExcept as provided in section 3107.0612 of the	323
Revised Code, the putative father fails to register as the minor's	324
putative father with the putative father registry established	325
under section 3107.062 of the Revised Code not later than thirty	326
seven days after the minor's birth;	327

(2) The court finds, after proper service of notice and	328
hearing, that any of the following are the case:	329

(a) The putative father is not the father of the minor;

330

(b) The putative father has willfully abandoned or failed to	331
care for and support the minor;	332

(c) The putative father has willfully abandoned the mother of	333
the minor during her pregnancy and up to the time of her surrender	334
of the minor, or the minor's placement in the home of the	335
petitioner, whichever occurs first.	336

(C) Except as provided in section 3107.071 of the Revised	337
Code, a parent who has entered into a voluntary permanent custody	338
surrender agreement under division (B) of section 5103.15 of the	339
Revised Code;	340

(D) A parent whose parental rights have been terminated by	341
order of a juvenile court under Chapter 2151. of the Revised Code;	342

(E) A parent who is married to the petitioner and supports	343
the adoption;	344

(F) The father, or putative father, of a minor if the minor	345
is conceived as the result of the commission of rape by the father	346
or putative father and the father or putative father is convicted	347
of or pleads guilty to the commission of that offense. As used in	348
this division, "rape" means a violation of section 2907.02 of the	349
Revised Code or a similar law of another state.	350

(G) A legal guardian or guardian ad litem of a parent	351
judicially declared incompetent in a separate court proceeding who	352
has failed to respond in writing to a request for consent, for a	353
period of thirty days, or who, after examination of the written	354
reasons for withholding consent, is found by the court to be	355
withholding consent unreasonably;	356

(H) Any legal guardian or lawful custodian of the person to	357
be adopted, other than a parent, who has failed to respond in	358
writing to a request for consent, for a period of thirty days, or	359
who, after examination of the written reasons for withholding	360
consent, is found by the court to be withholding consent	361
unreasonably;	362

(I) The spouse of the person to be adopted, if the failure of	363
the spouse to consent to the adoption is found by the court to be	364
by reason of prolonged unexplained absence, unavailability,	365
incapacity, or circumstances that make it impossible or	366
unreasonably difficult to obtain the consent or refusal of the	367
spouse;	368

(J) Any parent, legal guardian, or other lawful custodian in	369
a foreign country, if the person to be adopted has been released	370
for adoption pursuant to the laws of the country in which the	371
person resides and the release of such person is in a form that	372
satisfies the requirements of the immigration and naturalization	373
service of the United States department of justice for purposes of	374
immigration to the United States pursuant to section 101(b)(1)(F)	375
of the "Immigration and Nationality Act," 75 Stat. 650 (1961), 8	376
U.S.C. 1101(b)(1)(F), as amended or reenacted.	377

(K) Except as provided in divisions (G) and (H) of this	378
section, a juvenile court, agency, or person given notice of the	379
petition pursuant to division (A)(1) of section 3107.11 of the	380
Revised Code that fails to file an objection to the petition	381
within fourteen days after proof is filed pursuant to division (B)	382
of that section that the notice was given;	383

(L) Any guardian, custodian, or other party who has temporary	384
custody of the child.	385

Sec. 3107.16.  (A) Appeals from the probate court are subject	386
to the Rules of Appellate Procedure and, to the extent not in	387
conflict with those rules, Chapter 2505. of the Revised Code.	388
Unless there is good cause for delay, appeals shall be heard on an	389
expedited basis.	390

(B) Subject to the disposition of an appeal, upon the	391
expiration of one yearsixty days after an adoption decree is	392
issued, the decree cannot be questioned by any person, including	393
the petitioner, in any manner or upon any ground, including fraud,	394
misrepresentation, failure to give any required notice, or lack of	395
jurisdiction of the parties or of the subject matter, unless, in	396
the case of the adoption of a minor, the petitioner has not taken	397
custody of the minor, or, in the case of the adoption of a minor	398
by a stepparent, the adoption would not have been granted but for	399
fraud perpetrated by the petitioner or the petitioner's spouse,	400
or, in the case of the adoption of an adult, the adult had no	401
knowledge of the decree within the one-yearsixty-day period.	402

Sec. 5103.17. (A) As used in this section:

403

(1) "Advertise" means a method of communication that is	404
electronic, written, visual, or oral and made by means of personal	405
representation, newspaper, magazine, circular, billboard, direct	406
mailing, sign, radio, television, telephone, or otherwise.	407

(2) "Qualified adoptive parent" means a person who is	408
eligible to adopt a child under section 3107.03 of the Revised	409
Code and for whom an assessor has conducted a home study to	410
determine whether the person is suitable to adopt a child, if	411
required by section 3107.031 of the Revised Code.	412

(B) Subject to section 5103.16 of the Revised Code and to	413
division (C), (D), or (E) of this section, no person or government	414
entity, other than a private child placing agency or private	415
noncustodial agency certified by the department of job and family	416
services under section 5103.03 of the Revised Code or a public	417
children services agency, shall advertise that the person or	418
government entity will adopt children or place them in foster	419
homes, hold out inducements to parents to part with their	420
offspring, or in any manner knowingly become a party to the	421
separation of a child from the child's parents or guardians,	422
except through a juvenile court or probate court commitment.	423

(C) The biological parent of a child may advertise the	424
availability for placement of the parent's child for adoption to a	425
qualified adoptive person.	426

(D) A qualified adoptive parent may advertise that the	427
qualified adoptive parent is available for placement of a child	428
into the qualified adoptive parent's care for the purpose of	429
adopting the child.	430

(E) A government entity may advertise about its role in the	431
placement of children for adoption or any other information that	432
would be relevant to qualified adoptive parents.	433

(F) Except as provided in section 3107.055 of the Revised	434
Code, the following apply:	435

(1) No person shall offer money or anything of value in	436
exchange for placement of a child for adoption.	437

(2) No biological parent may request money or anything of	438
value in exchange for placement for adoption of the parent's child	439
with a qualified adoptive person.	440

(G) If the department of job and family services has	441
reasonable cause to believe a violation of this section has been	442
committed, the department shall notify the attorney general or the	443
county prosecutor, city attorney, village solicitor, or other	444
chief legal officer of the political subdivision in which the	445
violation has allegedly occurred. On receipt of the notification,	446
the attorney general, county prosecutor, city attorney, village	447
solicitor, or other chief legal officer shall take action to	448
enforce this section through injunctive relief or criminal charge.	449

Sec. 5747.37.  As used in this section:

450

(A) "Minor child" means a person under eighteen years of age.

451

(B) "Legally adopt" means to adopt a minor child pursuant to	452
Chapter 3107. of the Revised Code, or pursuant to the laws of any	453
other state or nation if such an adoption is recognizable under	454
section 3107.18 of the Revised Code. For the purposes of this	455
section, a minor child is legally adopted when the final decree or	456
order of adoption is issued by the proper court under the laws of	457
the state or nation under which the child is adopted, or, in the	458
case of an interlocutory order of adoption, when the order becomes	459
final under the laws of the state or nation. "Legally adopt" does	460
not include the adoption of a minor child by the child's	461
stepparent.	462

There is hereby granted a credit against the tax imposed by	463
section 5747.02 of the Revised Code for the legal adoption by a	464
taxpayer of a minor child. The amount of the credit shall be one	465
ten thousand five hundred dollars for each minor child legally	466
adopted by the taxpayer. The taxpayer shall claim the credit for	467
each child beginning with the taxable year in which the child was	468
legally adopted. If the sum of the credit to which the taxpayer	469
would otherwise be entitled under this section is greater than the	470
tax due under section 5747.02 of the Revised Code for that taxable	471
year after allowing for any other credits that precede the credit	472
under this section in the order required under section 5747.98 of	473
the Revised Code, such excess shall be allowed as a credit in each	474
of the ensuing twofive taxable years, but the amount of any	475
excess credit allowed in any such taxable year shall be deducted	476
from the balance carried forward to the ensuing taxable year. The	477
credit shall be claimed in the order required under section	478
5747.98 of the Revised Code. For the purposes of making tax	479
payments under this chapter, taxes equal to the amount of the	480
credit shall be considered to be paid to this state on the first	481
day of the taxable year.	482

Sec. 5747.98.  (A) To provide a uniform procedure for	483
calculating the amount of tax due under section 5747.02 of the	484
Revised Code, a taxpayer shall claim any credits to which the	485
taxpayer is entitled in the following order:	486

(1) The retirement income credit under division (B) of	487
section 5747.055 of the Revised Code;	488

(2) The senior citizen credit under division (C) of section	489
5747.05 of the Revised Code;	490

(3) The lump sum distribution credit under division (D) of	491
section 5747.05 of the Revised Code;	492

(4) The dependent care credit under section 5747.054 of the	493
Revised Code;	494

(5) The lump sum retirement income credit under division (C)	495
of section 5747.055 of the Revised Code;	496

(6) The lump sum retirement income credit under division (D)	497
of section 5747.055 of the Revised Code;	498

(7) The lump sum retirement income credit under division (E)	499
of section 5747.055 of the Revised Code;	500

(8) The low-income credit under section 5747.056 of the	501
Revised Code;	502

(9) The credit for displaced workers who pay for job training	503
under section 5747.27 of the Revised Code;	504

(10) The campaign contribution credit under section 5747.29	505
of the Revised Code;	506

(11) The twenty-dollar personal exemption credit under	507
section 5747.022 of the Revised Code;	508

(12) The joint filing credit under division (G) of section	509
5747.05 of the Revised Code;	510

(13) The nonresident credit under division (A) of section	511
5747.05 of the Revised Code;	512

(14) The credit for a resident's out-of-state income under	513
division (B) of section 5747.05 of the Revised Code;	514

(15) The earned income credit under section 5747.71 of the	515
Revised Code;	516

(16) The credit for employers that reimburse employee child	517
care expenses under section 5747.36 of the Revised Code;	518

(17) The credit for adoption of a minor child under section	519
5747.37 of the Revised Code;	520

(18) The credit for purchases of lights and reflectors under	521
section 5747.38 of the Revised Code;	522

(19)(18) The nonrefundable job retention credit under	523
division (B) of section 5747.058 of the Revised Code;	524

(20)(19) The credit for selling alternative fuel under	525
section 5747.77 of the Revised Code;	526

(21)(20) The second credit for purchases of new manufacturing	527
machinery and equipment and the credit for using Ohio coal under	528
section 5747.31 of the Revised Code;	529

(22)(21) The job training credit under section 5747.39 of the	530
Revised Code;	531

(23)(22) The enterprise zone credit under section 5709.66 of	532
the Revised Code;	533

(24)(23) The credit for the eligible costs associated with a	534
voluntary action under section 5747.32 of the Revised Code;	535

(24) The credit for adoption of a minor child under section	536
5747.37 of the Revised Code;	537

(25) The credit for employers that establish on-site child	538
day-care centers under section 5747.35 of the Revised Code;	539

(26) The ethanol plant investment credit under section	540
5747.75 of the Revised Code;	541

(27) The credit for purchases of qualifying grape production	542
property under section 5747.28 of the Revised Code;	543

(28) The small business investment credit under section	544
5747.81 of the Revised Code;	545

(29) The enterprise zone credits under section 5709.65 of the	546
Revised Code;	547

(30) The research and development credit under section	548
5747.331 of the Revised Code;	549

(31) The credit for rehabilitating a historic building under	550
section 5747.76 of the Revised Code;	551

(32) The refundable credit for rehabilitating a historic	552
building under section 5747.76 of the Revised Code;	553

(33) The refundable jobs creation credit or job retention	554
credit under division (A) of section 5747.058 of the Revised Code;	555

(34) The refundable credit for taxes paid by a qualifying	556
entity granted under section 5747.059 of the Revised Code;	557

(35) The refundable credits for taxes paid by a qualifying	558
pass-through entity granted under division (J) of section 5747.08	559
of the Revised Code;	560

(36) The refundable credit under section 5747.80 of the	561
Revised Code for losses on loans made to the Ohio venture capital	562
program under sections 150.01 to 150.10 of the Revised Code;	563

(37) The refundable motion picture production credit under	564
section 5747.66 of the Revised Code.;	565

(38) The refundable credit for financial institution taxes	566
paid by a pass-through entity granted under section 5747.65 of the	567
Revised Code.	568

(B) For any credit, except the refundable credits enumerated	569
in this section and the credit granted under division (I) of	570
section 5747.08 of the Revised Code, the amount of the credit for	571
a taxable year shall not exceed the tax due after allowing for any	572
other credit that precedes it in the order required under this	573
section. Any excess amount of a particular credit may be carried	574
forward if authorized under the section creating that credit.	575
Nothing in this chapter shall be construed to allow a taxpayer to	576
claim, directly or indirectly, a credit more than once for a	577
taxable year.	578

Section 2. That existing sections 3107.055, 3107.062,	579
3107.064, 3107.07, 3107.16, 5103.17, 5747.37, and 5747.98 of the	580
Revised Code are hereby repealed.	581

Section 3. The amendment by this act of section 5747.37 of	582
the Revised Code applies to taxable years ending on or after the	583
effective date of this act.	584