As Reported by the Senate Civil Justice Committee

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 

Senator Coley 

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A BILL

To amend sections 3107.055, 3107.062, 3107.063,

1

3107.064, 3107.07, 3107.16, 5103.17, 5747.37, and

2

5747.98 and to enact sections 3107.067, 3107.068,

3

3107.069, 3107.0611, 3107.0612, 3107.0613, and

4

3107.0614 of the Revised Code to require that

5

certain pre-birth adoption notifications be sent

6

to each putative father; to reduce the time within

7

which a putative father must register with the

8

putative father registry; to reduce the period of

9

time to appeal an adoption decree; to permit

10

certain entities to advertise regarding the

11

adoption of children; to define for purposes of an

12

adoption "living expenses" of a birth mother and

13

to specify how they must be paid; and to increase

14

the adoption income tax credit.

15

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

Section 1. That sections 3107.055, 3107.062, 3107.063,	16
3107.064, 3107.07, 3107.16, 5103.17, 5747.37, and 5747.98 be	17
amended and sections 3107.067, 3107.068, 3107.069, 3107.0611,	18
3107.0612, 3107.0613, and 3107.0614 of the Revised Code be enacted	19
to read as follows:	20

Sec. 3107.055.  (A)(1) Notwithstanding section 3107.01 of the	21
Revised Code, as used in this section, "agency" does not include a	22
public children services agency.	23

(2) As used in this section, "living expenses" means any of	24
the following expenses incurred by a birth mother:	25

(a) Rental or mortgage payments;

26

(b) Utility payments;

27

(c) Payments for products or services required for the birth	28
mother's or minor's sustenance or safety including, but not	29
limited to, food, household goods, personal care items, and the	30
costs of transportation to work or school.	31

(B) An agency or attorney, whichever arranges a minor's	32
adoption, shall file with the court a preliminary estimate	33
accounting not later than the time the adoption petition for the	34
minor is filed with the court. The agency or attorney, whichever	35
arranges the adoption, also shall file a final accounting with the	36
court before a final decree of adoption is issued or an	37
interlocutory order of adoption is finalized for the minor. The	38
agency or attorney shall complete and file accountings in a manner	39
acceptable to the court.	40

An accounting shall specify all disbursements of anything of	41
value the petitioner, a person on the petitioner's behalf, and the	42
agency or attorney made and has agreed to make in connection with	43
the minor's permanent surrender under division (B) of section	44
5103.15 of the Revised Code, placement under section 5103.16 of	45
the Revised Code, and adoption under this chapter. The agency or	46
attorney shall include in an accounting an itemization of each	47
expense listed in division (C) of this section. The itemization of	48
the expenses specified in divisions (C)(3) and (4) of this section	49
shall show the amount the agency or attorney charged or is going	50
to charge for the services and the actual cost to the agency or	51
attorney of providing the services. An accounting shall indicate	52
whether any expenses listed in division (C) of this section do not	53
apply to the adoption proceeding for which the accounting is	54
filed.	55

The agency or attorney shall include with a preliminary	56
estimate accounting and a final accounting a written statement	57
signed by the petitioner that the petitioner has reviewed the	58
accounting and attests to its accuracy.	59

(C) No petitioner, person acting on a petitioner's behalf, or	60
agency or attorney shall make or agree to make any disbursements	61
in connection with the minor's permanent surrender, placement, or	62
adoption other than for the following:	63

(1) Physician expenses incurred on behalf of the birth mother	64
or minor in connection with prenatal care, delivery, and	65
confinement prior to or following the minor's birth;	66

(2) Hospital or other medical facility expenses incurred on	67
behalf of the birth mother or minor in connection with the minor's	68
birth;	69

(3) Expenses charged by the attorney arranging the adoption	70
for providing legal services in connection with the placement and	71
adoption, including expenses incurred by the attorney pursuant to	72
sections 3107.031, 3107.032, 3107.081, 3107.082, 3107.09,	73
3107.101, and 3107.12 of the Revised Code;	74

(4) Expenses charged by the agency arranging the adoption for	75
providing services in connection with the permanent surrender and	76
adoption, including the agency's application fee and the expenses	77
incurred by the agency pursuant to sections 3107.031, 3107.032,	78
3107.09, 3107.101, 3107.12, 5103.151, and 5103.152 of the Revised	79
Code;	80

(5) Temporary costs of routine maintenance and medical care	81
for a minor required under section 5103.16 of the Revised Code if	82
the person seeking to adopt the minor refuses to accept placement	83
of the minor;	84

(6) Guardian ad litem fees incurred on behalf of the minor in	85
any court proceedings;	86

(7) Foster care expenses incurred in connection with any	87
temporary care and maintenance of the minor;	88

(8) Court expenses incurred in connection with the minor's	89
permanent surrender, placement, and adoption;	90

(9) Living expenses not exceeding three thousand dollars for	91
the birth mother that are incurred during pregnancy through the	92
sixtieth day after the date the minor is born and paid by the	93
petitioner to the birth mother through the attorney or agency	94
arranging the minor's adoption.	95

(D) If a court determines from an accounting that an amount	96
that is going to be disbursed for an expense listed in division	97
(C) of this section is unreasonable, the court may order a	98
reduction in the amount to be disbursed. If a court determines	99
from an accounting that an unreasonable amount was disbursed for	100
an expense listed in division (C) of this section, the court may	101
order the person who received the disbursement to refund to the	102
person who made the disbursement an amount the court orders.	103

If a court determines from an accounting that a disbursement	104
for an expense not permitted by division (C) of this section is	105
going to be made, the court may issue an injunction prohibiting	106
the disbursement. If a court determines from an accounting that a	107
disbursement for an expense not permitted by division (C) of this	108
section was made, the court may order the person who received the	109
disbursement to return it to the person who made the disbursement.	110

If a court determines that a final accounting does not	111
completely report all the disbursements that are going to be made	112
or have been made in connection with the minor's permanent	113
surrender, placement, and adoption, the court shall order the	114
agency or attorney to file with the court an accounting that	115
completely reports all such disbursements.	116

The agency or attorney shall file the final accounting with	117
the court not later than ten days prior to the date scheduled for	118
the final hearing on the adoption. The court may not issue a final	119
decree of adoption or finalize an interlocutory order of adoption	120
of a minor until at least ten days after the agency or attorney	121
files the final accounting.	122

(E) An attorney or agency that makes payments for services or	123
items that qualify as living expenses under division (C)(9) of	124
this section shall make a reasonable and good faith effort to make	125
the payments directly to the entity providing the service or item.	126

(F) This section does not apply to an adoption by a	127
stepparent whose spouse is a biological or adoptive parent of the	128
minor.	129

Sec. 3107.062.  The department of job and family services	130
shall establish a putative father registry. To register, a	131
putative father must complete a registration form prescribed under	132
section 3107.065 of the Revised Code and submit it to the	133
department. The registration form shall include the putative	134
father's name; the name of the mother of the person he claims as	135
his child; and the address or telephone number at which he wishes	136
to receive, pursuant to section 3107.11 of the Revised Code,	137
notice of any petition that may be filed to adopt a minor he	138
claims as his child.	139

A putative father may register at any time. For the purpose	140
of preserving the requirement of his consent to an adoption, a	141
putative father shall register before or not later than thirty	142
fifteen days after the birth of the child. No fee shall be charged	143
for registration.	144

On receipt of a completed registration form, the department	145
shall indicate on the form the date of receipt and file it in the	146
putative father registry. The department shall maintain	147
registration forms in a manner that enables it to access a	148
registration form using either the name of the putative father or	149
of the mother.	150

Sec. 3107.063. (A) An attorney arranging a minor's adoption,	151
a mother, a public children services agency, a private	152
noncustodial agency, or a private child placing agency may request	153
at any time that the department of job and family services search	154
the putative father registry to determine whether a man is	155
registered as the minor's putative father. The request shall	156
include the mother's name. On receipt of the request, the	157
department shall search the registry. If the department determines	158
that a man is registered as the minor's putative father, it shall	159
provide the attorney, mother, or agency a certified copy of the	160
man's registration form. If the department determines that no man	161
is registered as the minor's putative father, it shall provide the	162
attorney, mother, or agency a certified written statement to that	163
effect. The department shall specify in the statement the date the	164
search request was submitted. No fee shall be charged for	165
searching the registry.	166

Division (B) of section 3107.17 of the Revised Code does not	167
apply to this section.	168

(B) If the department of job and family services provides a	169
certified copy of a putative father's registration form pursuant	170
to division (A) of this section, the department also shall provide	171
a written notice to the putative father:	172

(1) That he may be the father of the minor he claims as his	173
child on the registration form;	174

(2) That the minor is being or may be placed for adoption;	175
and	176

(3) Of his right to consent or refuse to consent to the	177
minor's adoption to the extent provided under Chapter 3107. of the	178
Revised Code.	179

(C) The department shall provide the notice under this	180
section not later than ten business days after the date it	181
provides the certified copy of the registration form pursuant to	182
division (A) of this section.	183

Sec. 3107.064.  (A) Except as provided in division (B) of	184
this section, a court shall not issue a final decree of adoption	185
or finalize an interlocutory order of adoption unless the mother	186
placing the minor for adoption or the agency or attorney arranging	187
the adoption files with the court a certified document provided by	188
the department of job and family services under section 3107.063	189
of the Revised Code. The court shall not accept the document	190
unless the date the department places on the document pursuant to	191
that section is thirty-onesixteen or more days after the date of	192
the minor's birth.	193

(B) The document described in division (A) of this section is	194
not required if any of the following apply:	195

(1) The mother was married at the time the minor was	196
conceived or born;	197

(2) The parent placing the minor for adoption previously	198
adopted the minor;	199

(3) Prior to the date a petition to adopt the minor is filed,	200
a man has been determined to have a parent and child relationship	201
with the minor by a court proceeding pursuant to sections 3111.01	202
to 3111.18 of the Revised Code, a court proceeding in another	203
state, an administrative agency proceeding pursuant to sections	204
3111.38 to 3111.54 of the Revised Code, or an administrative	205
agency proceeding in another state;	206

(4) The minor's father acknowledged paternity of the minor	207
and that acknowledgment has become final pursuant to section	208
2151.232, 3111.25, or 3111.821 of the Revised Code;	209

(5) A public children services agency has permanent custody	210
of the minor pursuant to Chapter 2151. or division (B) of section	211
5103.15 of the Revised Code after both parents lost or surrendered	212
parental rights, privileges, and responsibilities over the minor.	213

Sec. 3107.067.  (A) Before the birth of a child and with the	214
written consent of the mother of the child, any of the following	215
may serve or caused to be served actual notice to a putative	216
father of the child that the mother of the child is considering	217
placing the child for adoption:	218

(1) An agency;

219

(2) An attorney representing the person seeking to adopt the	220
child;	221

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

222

(B) As used in this section, "actual notice" means written	223
notice that is actually received by the putative father and	224
includes personal service or certified mail, return receipt	225
requested.	226

Sec. 3107.068.  The mother of a child is not obligated to	227
place the child for adoption even if notice is served to a	228
putative father of the child under section 3107.067 of the Revised	229
Code.	230

Sec. 3107.069.  (A) If notice to a putative father is served	231
by a party listed in division (A)(1) or (2) of section 3107.067 of	232
the Revised Code, an agency or an attorney representing the person	233
seeking to adopt a child, when filing a petition for adoption of	234
the child, shall submit to the court an affidavit setting forth	235
the circumstances surrounding the service of actual notice	236
including the time, if known, date, and manner in which the actual	237
notice was provided.	238

(B) If notice to a putative father is served by a party	239
listed in division (A)(3) of section 3107.067 of the Revised Code,	240
an agency or an attorney representing the person seeking to adopt	241
a child, when filing a petition for adoption of the child, shall	242
submit to the court an affidavit prepared by the attorney	243
representing the mother of the child setting forth the	244
circumstances surrounding the service of actual notice including	245
the time, if known, date, and manner in which the actual notice	246
was provided.	247

Sec. 3107.0611.  Notice served under section 3107.067 of the	248
Revised Code shall be provided to the putative father of the child	249
in substantially the following form:	250

"......................... (putative father's name), who has	251
been named as the father of the unborn child of	252
......................... (birth mother's name), or who claims to	253
be the father of the unborn child, is notified that	254
......................... (birth mother's name) has expressed an	255
intention to place the child for adoption.	256

On receipt of this notice, .........................	257
(putative father's name) may file an action under section 3111.04	258
of the Revised Code.	259

Under Ohio law, a putative father means a man, including one	260
under age eighteen, who may be a child's father and to whom all of	261
the following apply:	262

(1) He is not married to the child's mother at the time of	263
the child's conception or birth.	264

(2) He has not adopted the child.

265

(3) He has not been determined, prior to the date a petition	266
to adopt the child is filed, to have a parent and child	267
relationship with the child by a court proceeding pursuant to	268
sections 3111.01 to 3111.18 of the Revised Code, a court	269
proceeding in another state, an administrative agency proceeding	270
pursuant to sections 3111.38 to 3111.54 of the Revised Code, or an	271
administrative agency proceeding in another state.	272

(4) He has not acknowledged paternity of the child pursuant	273
to sections 3111.20 to 3111.35 of the Revised Code.	274

For purposes of this notice, .........................	275
(putative father's name) is a putative father under the laws in	276
Ohio regarding adoption."	277

Sec. 3107.0612.  A putative father who receives a notice as	278
provided in section 3107.067 of the Revised Code may file an	279
action under section 3111.04 of the Revised Code.	280

Sec. 3107.0613.  A putative father who has filed an action	281
under section 3111.04 of the Revised Code shall notify the agency	282
or attorney who served or caused to be served the notice that he	283
has filed that action not later than thirty days after filing that	284
action.	285

Sec. 3107.0614.  (A) A notice served in accordance with	286
section 3107.067 of the Revised Code on a putative father who is a	287
resident of Ohio is valid regardless of whether the notice is	288
served within or outside Ohio.	289

(B) A notice served in accordance with section 3107.067 of	290
the Revised Code outside Ohio on a putative father who is not a	291
resident of Ohio is valid if the child was conceived:	292

(1) In Ohio; or

293

(2) Outside Ohio, if the laws of the state in which the	294
father is served notice or resides or in which the child was	295
conceived allow a putative father to file an action to determine	296
parentage of the child.	297

Sec. 3107.07.  Consent to adoption is not required of any of	298
the following:	299

(A) A parent of a minor, when it is alleged in the adoption	300
petition and the court, after proper service of notice and	301
hearing, finds by clear and convincing evidence that the parent	302
has failed without justifiable cause to provide more than de	303
minimis contact with the minor or to provide for the maintenance	304
and support of the minor as required by law or judicial decree for	305
a period of at least one year immediately preceding either the	306
filing of the adoption petition or the placement of the minor in	307
the home of the petitioner.	308

(B) The putative father of a minor if either of the following	309
applies:	310

(1) The putative father fails to register as the minor's	311
putative father with the putative father registry established	312
under section 3107.062 of the Revised Code not later than thirty	313
fifteen days after the minor's birth;	314

(2) The court finds, after proper service of notice and	315
hearing, that any of the following are the case:	316

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

317

(b) The putative father has willfully abandoned or failed to	318
care for and support the minor;	319

(c) The putative father has willfully abandoned the mother of	320
the minor during her pregnancy and up to the time of her surrender	321
of the minor, or the minor's placement in the home of the	322
petitioner, whichever occurs first.	323

(C) Except as provided in section 3107.071 of the Revised	324
Code, a parent who has entered into a voluntary permanent custody	325
surrender agreement under division (B) of section 5103.15 of the	326
Revised Code;	327

(D) A parent whose parental rights have been terminated by	328
order of a juvenile court under Chapter 2151. of the Revised Code;	329

(E) A parent who is married to the petitioner and supports	330
the adoption;	331

(F) The father, or putative father, of a minor if the minor	332
is conceived as the result of the commission of rape by the father	333
or putative father and the father or putative father is convicted	334
of or pleads guilty to the commission of that offense. As used in	335
this division, "rape" means a violation of section 2907.02 of the	336
Revised Code or a similar law of another state.	337

(G) A legal guardian or guardian ad litem of a parent	338
judicially declared incompetent in a separate court proceeding who	339
has failed to respond in writing to a request for consent, for a	340
period of thirty days, or who, after examination of the written	341
reasons for withholding consent, is found by the court to be	342
withholding consent unreasonably;	343

(H) Any legal guardian or lawful custodian of the person to	344
be adopted, other than a parent, who has failed to respond in	345
writing to a request for consent, for a period of thirty days, or	346
who, after examination of the written reasons for withholding	347
consent, is found by the court to be withholding consent	348
unreasonably;	349

(I) The spouse of the person to be adopted, if the failure of	350
the spouse to consent to the adoption is found by the court to be	351
by reason of prolonged unexplained absence, unavailability,	352
incapacity, or circumstances that make it impossible or	353
unreasonably difficult to obtain the consent or refusal of the	354
spouse;	355

(J) Any parent, legal guardian, or other lawful custodian in	356
a foreign country, if the person to be adopted has been released	357
for adoption pursuant to the laws of the country in which the	358
person resides and the release of such person is in a form that	359
satisfies the requirements of the immigration and naturalization	360
service of the United States department of justice for purposes of	361
immigration to the United States pursuant to section 101(b)(1)(F)	362
of the "Immigration and Nationality Act," 75 Stat. 650 (1961), 8	363
U.S.C. 1101(b)(1)(F), as amended or reenacted.	364

(K) Except as provided in divisions (G) and (H) of this	365
section, a juvenile court, agency, or person given notice of the	366
petition pursuant to division (A)(1) of section 3107.11 of the	367
Revised Code that fails to file an objection to the petition	368
within fourteen days after proof is filed pursuant to division (B)	369
of that section that the notice was given;	370

(L) Any guardian, custodian, or other party who has temporary	371
custody of the child.	372

Sec. 3107.16.  (A) Appeals from the probate court are subject	373
to the Rules of Appellate Procedure and, to the extent not in	374
conflict with those rules, Chapter 2505. of the Revised Code.	375
Unless there is good cause for delay, appeals shall be heard on an	376
expedited basis.	377

(B) Subject to the disposition of an appeal, upon the	378
expiration of one yearsix months after an adoption decree is	379
issued, the decree cannot be questioned by any person, including	380
the petitioner, in any manner or upon any ground, including fraud,	381
misrepresentation, failure to give any required notice, or lack of	382
jurisdiction of the parties or of the subject matter, unless, in	383
the case of the adoption of a minor, the petitioner has not taken	384
custody of the minor, or, in the case of the adoption of a minor	385
by a stepparent, the adoption would not have been granted but for	386
fraud perpetrated by the petitioner or the petitioner's spouse,	387
or, in the case of the adoption of an adult, the adult had no	388
knowledge of the decree within the one-yearsix-month period.	389

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

390

(1) "Advertise" means a method of communication that is	391
electronic, written, visual, or oral and made by means of personal	392
representation, newspaper, magazine, circular, billboard, direct	393
mailing, sign, radio, television, telephone, or otherwise.	394

(2) "Qualified adoptive parent" means a person who is	395
eligible to adopt a child under section 3107.03 of the Revised	396
Code and for whom an assessor has conducted a home study to	397
determine whether the person is suitable to adopt a child, if	398
required by section 3107.031 of the Revised Code.	399

(B) Subject to section 5103.16 of the Revised Code and to	400
division (C), (D), or (E) of this section, no person or government	401
entity, other than a private child placing agency or private	402
noncustodial agency certified by the department of job and family	403
services under section 5103.03 of the Revised Code or a public	404
children services agency, shall advertise that the person or	405
government entity will adopt children or place them in foster	406
homes, hold out inducements to parents to part with their	407
offspring, or in any manner knowingly become a party to the	408
separation of a child from the child's parents or guardians,	409
except through a juvenile court or probate court commitment.	410

(C) The biological parent of a child may advertise the	411
availability for placement of the parent's child for adoption to a	412
qualified adoptive parent.	413

(D) A qualified adoptive parent may advertise that the	414
qualified adoptive parent is available for placement of a child	415
into the qualified adoptive parent's care for the purpose of	416
adopting the child.	417

(E) A government entity may advertise about its role in the	418
placement of children for adoption or any other information that	419
would be relevant to qualified adoptive parents.	420

(F) Except as provided in section 3107.055 of the Revised	421
Code, the following apply:	422

(1) No person shall offer money or anything of value in	423
exchange for placement of a child for adoption.	424

(2) No biological parent may request money or anything of	425
value in exchange for placement for adoption of the parent's child	426
with a qualified adoptive parent.	427

(G) If the department of job and family services has	428
reasonable cause to believe a violation of this section has been	429
committed, the department shall notify the attorney general or the	430
county prosecutor, city attorney, village solicitor, or other	431
chief legal officer of the political subdivision in which the	432
violation has allegedly occurred. On receipt of the notification,	433
the attorney general, county prosecutor, city attorney, village	434
solicitor, or other chief legal officer shall take action to	435
enforce this section through injunctive relief or criminal charge.	436

Sec. 5747.37. (A) As used in this section:

437

(A)(1) "Minor child" means a person under eighteen years of	438
age.	439

(B)(2) "Legally adopt" means to adopt a minor child pursuant	440
to Chapter 3107. of the Revised Code, or pursuant to the laws of	441
any other state or nation if such an adoption is recognizable	442
under section 3107.18 of the Revised Code. For the purposes of	443
this section, a minor child is legally adopted when the final	444
decree or order of adoption is issued by the proper court under	445
the laws of the state or nation under which the child is adopted,	446
or, in the case of an interlocutory order of adoption, when the	447
order becomes final under the laws of the state or nation.	448
"Legally adopt" does not include the adoption of a minor child by	449
the child's stepparent.	450

(B) There is hereby granted a credit against the tax imposed	451
by section 5747.02 of the Revised Code for the legal adoption by a	452
taxpayer of a minor child. The amount of the credit shall be one	453
thousand five hundred dollars for each minor child legally adopted	454
by the taxpayer. Theshall equal the greater of the following:	455

(1) One thousand five hundred dollars;

456

(2) The amount of expenses incurred by the taxpayer and the	457
taxpayer's spouse to legally adopt the child, not to exceed ten	458
thousand dollars. For the purposes of this division, expenses	459
incurred to legally adopt a child include expenses described in	460
division (C) of section 3107.055 of the Revised Code.	461

The taxpayer shall claim the credit for each child beginning	462
with the taxable year in which the child was legally adopted. If	463
the sum of the credit to which the taxpayer would otherwise be	464
entitled under this section is greater than the tax due under	465
section 5747.02 of the Revised Code for that taxable year after	466
allowing for any other credits that precede the credit under this	467
section in the order required under section 5747.98 of the Revised	468
Code, such excess shall be allowed as a credit in each of the	469
ensuing twofive taxable years, but the amount of any excess	470
credit allowed in any such taxable year shall be deducted from the	471
balance carried forward to the ensuing taxable year. The credit	472
shall be claimed in the order required under section 5747.98 of	473
the Revised Code. For the purposes of making tax payments under	474
this chapter, taxes equal to the amount of the credit shall be	475
considered to be paid to this state on the first day of the	476
taxable year.	477

The taxpayer shall provide to the tax commissioner any	478
receipts or other documentation of the expenses incurred to	479
legally adopt the child upon the request of the tax commissioner	480
for the purpose of division (B)(2) of this section.	481

Sec. 5747.98.  (A) To provide a uniform procedure for	482
calculating the amount of tax due under section 5747.02 of the	483
Revised Code, a taxpayer shall claim any credits to which the	484
taxpayer is entitled in the following order:	485

(1) The retirement income credit under division (B) of	486
section 5747.055 of the Revised Code;	487

(2) The senior citizen credit under division (C) of section	488
5747.05 of the Revised Code;	489

(3) The lump sum distribution credit under division (D) of	490
section 5747.05 of the Revised Code;	491

(4) The dependent care credit under section 5747.054 of the	492
Revised Code;	493

(5) The lump sum retirement income credit under division (C)	494
of section 5747.055 of the Revised Code;	495

(6) The lump sum retirement income credit under division (D)	496
of section 5747.055 of the Revised Code;	497

(7) The lump sum retirement income credit under division (E)	498
of section 5747.055 of the Revised Code;	499

(8) The low-income credit under section 5747.056 of the	500
Revised Code;	501

(9) The credit for displaced workers who pay for job training	502
under section 5747.27 of the Revised Code;	503

(10) The campaign contribution credit under section 5747.29	504
of the Revised Code;	505

(11) The twenty-dollar personal exemption credit under	506
section 5747.022 of the Revised Code;	507

(12) The joint filing credit under division (G) of section	508
5747.05 of the Revised Code;	509

(13) The nonresident credit under division (A) of section	510
5747.05 of the Revised Code;	511

(14) The credit for a resident's out-of-state income under	512
division (B) of section 5747.05 of the Revised Code;	513

(15) The earned income credit under section 5747.71 of the	514
Revised Code;	515

(16) The credit for employers that reimburse employee child	516
care expenses under section 5747.36 of the Revised Code;	517

(17) The credit for adoption of a minor child under section	518
5747.37 of the Revised Code;	519

(18) The credit for purchases of lights and reflectors under	520
section 5747.38 of the Revised Code;	521

(19)(18) The nonrefundable job retention credit under	522
division (B) of section 5747.058 of the Revised Code;	523

(20)(19) The credit for selling alternative fuel under	524
section 5747.77 of the Revised Code;	525

(21)(20) The second credit for purchases of new manufacturing	526
machinery and equipment and the credit for using Ohio coal under	527
section 5747.31 of the Revised Code;	528

(22)(21) The job training credit under section 5747.39 of the	529
Revised Code;	530

(23)(22) The enterprise zone credit under section 5709.66 of	531
the Revised Code;	532

(24)(23) The credit for the eligible costs associated with a	533
voluntary action under section 5747.32 of the Revised Code;	534

(24) The credit for adoption of a minor child under section	535
5747.37 of the Revised Code;	536

(25) The credit for employers that establish on-site child	537
day-care centers under section 5747.35 of the Revised Code;	538

(26) The ethanol plant investment credit under section	539
5747.75 of the Revised Code;	540

(27) The credit for purchases of qualifying grape production	541
property under section 5747.28 of the Revised Code;	542

(28) The small business investment credit under section	543
5747.81 of the Revised Code;	544

(29) The enterprise zone credits under section 5709.65 of the	545
Revised Code;	546

(30) The research and development credit under section	547
5747.331 of the Revised Code;	548

(31) The credit for rehabilitating a historic building under	549
section 5747.76 of the Revised Code;	550

(32) The refundable credit for rehabilitating a historic	551
building under section 5747.76 of the Revised Code;	552

(33) The refundable jobs creation credit or job retention	553
credit under division (A) of section 5747.058 of the Revised Code;	554

(34) The refundable credit for taxes paid by a qualifying	555
entity granted under section 5747.059 of the Revised Code;	556

(35) The refundable credits for taxes paid by a qualifying	557
pass-through entity granted under division (I) of section 5747.08	558
of the Revised Code;	559

(36) The refundable credit under section 5747.80 of the	560
Revised Code for losses on loans made to the Ohio venture capital	561
program under sections 150.01 to 150.10 of the Revised Code;	562

(37) The refundable motion picture production credit under	563
section 5747.66 of the Revised Code;	564

(38) The refundable credit for financial institution taxes	565
paid by a pass-through entity granted under section 5747.65 of the	566
Revised Code.	567

(B) For any credit, except the refundable credits enumerated	568
in this section and the credit granted under division (H) of	569
section 5747.08 of the Revised Code, the amount of the credit for	570
a taxable year shall not exceed the tax due after allowing for any	571
other credit that precedes it in the order required under this	572
section. Any excess amount of a particular credit may be carried	573
forward if authorized under the section creating that credit.	574
Nothing in this chapter shall be construed to allow a taxpayer to	575
claim, directly or indirectly, a credit more than once for a	576
taxable year.	577

Section 2. That existing sections 3107.055, 3107.062,	578
3107.063, 3107.064, 3107.07, 3107.16, 5103.17, 5747.37, and	579
5747.98 of the Revised Code are hereby repealed.	580

Section 3. The amendment by this act of section 5747.37 of	581
the Revised Code applies to taxable years ending on or after the	582
effective date of this act.	583