To amend sections 4511.01, 5733.98, 5747.08, and 5747.98 and to enact sections 4513.111, 5733.44, and 5747.38 of the Revised Code to require, effective one year after the effective date of this act, all multi-wheel agricultural tractors operated or traveling on a street or highway at night and certain other times to be equipped with specified lamps and reflectors that indicate the extreme left and right projections of the tractors, to require all other agricultural tractors operated or traveling on a street or highway at night and at certain other times to be equipped with specified lamps and reflectors, and to grant tax credits to farms and farmers up to $500, $250, and $250 for the three years immediately following the effective date of this act for the cost of equipping agricultural tractors with the required lights and reflectors.

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

Sec. 4511.01. As used in this chapter and in Chapter 4513. of the Revised Code:

(A) "Vehicle" means every device, including a motorized bicycle, in, upon, or by which any person or property may be transported or drawn upon a highway, except motorized wheelchairs, devices moved by power collected from overhead electric trolley wires, or used exclusively upon stationary rails or tracks, and devices other than bicycles moved by human power.

(B) "Motor vehicle" means every vehicle propelled or drawn by power other than muscular power or power collected from overhead electric trolley wires, except motorized bicycles, road rollers, traction engines, power shovels, power cranes, and other equipment used in construction work and not designed for or employed in general highway transportation, hole-digging machinery, well-drilling machinery, ditch-digging machinery, farm machinery, trailers used to transport agricultural produce or agricultural production materials between a local place of storage or supply and the farm when drawn or towed on a street or highway at a speed of twenty-five miles per hour or less, threshing machinery, hay-baling machinery, agricultural tractors and machinery used in the production of horticultural, floricultural, agricultural, and vegetable products, and trailers designed and used exclusively to transport a boat between a place of storage and a marina, or in and around a marina, when drawn or towed on a street or highway for a distance of no more than ten miles and at a speed of twenty-five miles per hour or less.

(C) "Motorcycle" means every motor vehicle, other than a tractor, having a saddle for the use of the operator and designed to travel on not more than three wheels in contact with the ground, including, but not limited to, motor vehicles known as "motor-driven cycle," "motor scooter," or "motorcycle" without regard to weight or brake horsepower.

(D) "Emergency vehicle" means emergency vehicles of municipal, township, or county departments or public utility corporations when identified as such as required by law, the director of public safety, or local authorities, and motor vehicles when commandeered by a police officer.

(E) "Public safety vehicle" means any of the following:

(1) Ambulances, including private ambulance companies under contract to a municipal corporation, township, or county, and private ambulances and nontransport vehicles bearing license plates issued under section 4503.49 of the Revised Code;

(2) Motor vehicles used by public law enforcement officers or other persons sworn to enforce the criminal and traffic laws of the state;

(3) Any motor vehicle when properly identified as required by the director of public safety, when used in response to fire emergency calls or to provide emergency medical service to ill or injured persons, and when operated by a duly qualified person who is a member of a volunteer rescue service or a volunteer fire department, and who is on duty pursuant to the rules or directives of that service. The state fire marshal shall be designated by the director of public safety as the certifying agency for all public safety vehicles described in division (E)(3) of this section.

(4) Vehicles used by fire departments, including motor vehicles when used by volunteer fire fighters responding to emergency calls in the fire department service when identified as required by the director of public safety.

Any vehicle used to transport or provide emergency medical service to an ill or injured person, when certified as a public safety vehicle, shall be considered a public safety vehicle when transporting an ill or injured person to a hospital regardless of whether such vehicle has already passed a hospital.

(5) Vehicles used by the commercial motor vehicle safety enforcement unit for the enforcement of orders and rules of the public utilities commission as specified in section 5503.34 of the Revised Code.

(F) "School bus" means every bus designed for carrying more than nine passengers which THAT is owned by a public, private, or governmental agency or institution of learning and operated for the transportation of children to or from a school session or a school function, or owned by a private person and operated for compensation for the transportation of children to or from a school session or a school function, provided "school bus" does not include a bus operated by a municipally owned transportation system, a mass transit company operating exclusively within the territorial limits of a municipal corporation, or within such limits and the territorial limits of municipal corporations immediately contiguous to such municipal corporation, nor a common passenger carrier certified by the public utilities commission unless such bus is devoted exclusively to the transportation of children to and from a school session or a school function, and "school bus" does not include a van or bus used by a licensed child day-care center or type A family day-care home to transport children from the child day-care center or type A family day-care home to a school if the van or bus does not have more than fifteen children in the van or bus at any time.

(G) "Bicycle" means every device, other than a tricycle designed solely for use as a play vehicle by a child, propelled solely by human power upon which any person may ride having either two tandem wheels, or one wheel in the front and two wheels in the rear, any of which is more than fourteen inches in diameter.

(H) "Motorized bicycle" means any vehicle having either two tandem wheels or one wheel in the front and two wheels in the rear, that is capable of being pedaled and is equipped with a helper motor of not more than fifty cubic centimeters piston displacement which THAT produces no more than one brake horsepower and is capable of propelling the vehicle at a speed of no greater than twenty miles per hour on a level surface.

(I) "Commercial tractor" means every motor vehicle having motive power designed or used for drawing other vehicles and not so constructed as to carry any load thereon, or designed or used for drawing other vehicles while carrying a portion of such other vehicles, or load thereon, or both.

(J) "Agricultural tractor" means every self-propelling vehicle designed or used for drawing other vehicles or wheeled machinery but having no provision for carrying loads independently of such other vehicles, and used principally for agricultural purposes.

(K) "Truck" means every motor vehicle, except trailers and semitrailers, designed and used to carry property.

(L) "Bus" means every motor vehicle designed for carrying more than nine passengers and used for the transportation of persons other than in a ridesharing arrangement, and every motor vehicle, automobile for hire, or funeral car, other than a taxicab or motor vehicle used in a ridesharing arrangement, designed and used for the transportation of persons for compensation.

(M) "Trailer" means every vehicle designed or used for carrying persons or property wholly on its own structure and for being drawn by a motor vehicle, including any such vehicle when formed by or operated as a combination of a "semitrailer" and a vehicle of the dolly type, such as that commonly known as a "trailer dolly," a vehicle used to transport agricultural produce or agricultural production materials between a local place of storage or supply and the farm when drawn or towed on a street or highway at a speed greater than twenty-five miles per hour, and a vehicle designed and used exclusively to transport a boat between a place of storage and a marina, or in and around a marina, when drawn or towed on a street or highway for a distance of more than ten miles or at a speed of more than twenty-five miles per hour.

(N) "Semitrailer" means every vehicle designed or used for carrying persons or property with another and separate motor vehicle so that in operation a part of its own weight or that of its load, or both, rests upon and is carried by another vehicle.

(O) "Pole trailer" means every trailer or semitrailer attached to the towing vehicle by means of a reach, pole, or by being boomed or otherwise secured to the towing vehicle, and ordinarily used for transporting long or irregular shaped loads such as poles, pipes, or structural members capable, generally, of sustaining themselves as beams between the supporting connections.

(P) "Railroad" means a carrier of persons or property operating upon rails placed principally on a private right-of-way.

(Q) "Railroad train" means a steam engine or an electric or other motor, with or without cars coupled thereto, operated by a railroad.

(R) "Streetcar" means a car, other than a railroad train, for transporting persons or property, operated upon rails principally within a street or highway.

(S) "Trackless trolley" means every car that collects its power from overhead electric trolley wires and that is not operated upon rails or tracks.

(T) "Explosives" means any chemical compound or mechanical mixture that is intended for the purpose of producing an explosion that contains any oxidizing and combustible units or other ingredients in such proportions, quantities, or packing that an ignition by fire, by friction, by concussion, by percussion, or by a detonator of any part of the compound or mixture may cause such a sudden generation of highly heated gases that the resultant gaseous pressures are capable of producing destructive effects on contiguous objects, or of destroying life or limb. Manufactured articles shall not be held to be explosives when the individual units contain explosives in such limited quantities, of such nature, or in such packing, that it is impossible to procure a simultaneous or a destructive explosion of such units, to the injury of life, limb, or property by fire, by friction, by concussion, by percussion, or by a detonator, such as fixed ammunition for small arms, firecrackers, or safety fuse matches.

(U) "Flammable liquid" means any liquid which THAT has a flash point of seventy degrees Fahrenheit, or less, as determined by a tagliabue or equivalent closed cup test device.

(V) "Gross weight" means the weight of a vehicle plus the weight of any load thereon.

(W) "Person" means every natural person, firm, co-partnership, association, or corporation.

(X) "Pedestrian" means any natural person afoot.

(Y) "Driver or operator" means every person who drives or is in actual physical control of a vehicle, trackless trolley, or streetcar.

(Z) "Police officer" means every officer authorized to direct or regulate traffic, or to make arrests for violations of traffic regulations.

(AA) "Local authorities" means every county, municipal, and other local board or body having authority to adopt police regulations under the constitution and laws of this state.

(BB) "Street" or "highway" means the entire width between the boundary lines of every way open to the use of the public as a thoroughfare for purposes of vehicular travel.

(CC) "Controlled-access highway" means every street or highway in respect to which owners or occupants of abutting lands and other persons have no legal right of access to or from the same except at such points only and in such manner as may be determined by the public authority having jurisdiction over such street or highway.

(DD) "Private road or driveway" means every way or place in private ownership used for vehicular travel by the owner and those having express or implied permission from the owner but not by other persons.

(EE) "Roadway" means that portion of a highway improved, designed, or ordinarily used for vehicular travel, except the berm or shoulder. If a highway includes two or more separate roadways the term "roadway" means any such roadway separately but not all such roadways collectively.

(FF) "Sidewalk" means that portion of a street between the curb lines, or the lateral lines of a roadway, and the adjacent property lines, intended for the use of pedestrians.

(GG) "Laned highway" means a highway the roadway of which is divided into two or more clearly marked lanes for vehicular traffic.

(HH) "Through highway" means every street or highway as provided in section 4511.65 of the Revised Code.

(II) "State highway" means a highway under the jurisdiction of the department of transportation, outside the limits of municipal corporations, provided that the authority conferred upon the director of transportation in section 5511.01 of the Revised Code to erect state highway route markers and signs directing traffic shall not be modified by sections 4511.01 to 4511.79 and 4511.99 of the Revised Code.

(JJ) "State route" means every highway which THAT is designated with an official state route number and so marked.

(KK) "Intersection" means:

(1) The area embraced within the prolongation or connection of the lateral curb lines, or, if none, then the lateral boundary lines of the roadways of two highways which join one another at, or approximately at, right angles, or the area within which vehicles traveling upon different highways joining at any other angle may come in conflict.

(2) Where a highway includes two roadways thirty feet or more apart, then every crossing of each roadway of such divided highway by an intersecting highway shall be regarded as a separate intersection. If an intersecting highway also includes two roadways thirty feet or more apart, then every crossing of two roadways of such highways shall be regarded as a separate intersection.

(3) The junction of an alley with a street or highway, or with another alley, shall not constitute an intersection.

(LL) "Crosswalk" means:

(1) That part of a roadway at intersections ordinarily included within the real or projected prolongation of property lines and curb lines or, in the absence of curbs, the edges of the traversable roadway;

(2) Any portion of a roadway at an intersection or elsewhere, distinctly indicated for pedestrian crossing by lines or other markings on the surface;

(3) Notwithstanding divisions (LL)(1) and (2) of this section, there shall not be a crosswalk where local authorities have placed signs indicating no crossing.

(MM) "Safety zone" means the area or space officially set apart within a roadway for the exclusive use of pedestrians and protected or marked or indicated by adequate signs as to be plainly visible at all times.

(NN) "Business district" means the territory fronting upon a street or highway, including the street or highway, between successive intersections within municipal corporations where fifty per cent or more of the frontage between such successive intersections is occupied by buildings in use for business, or within or outside municipal corporations where fifty per cent or more of the frontage for a distance of three hundred feet or more is occupied by buildings in use for business, and the character of such territory is indicated by official traffic control devices.

(OO) "Residence district" means the territory, not comprising a business district, fronting on a street or highway, including the street or highway, where, for a distance of three hundred feet or more, the frontage is improved with residences or residences and buildings in use for business.

(PP) "Urban district" means the territory contiguous to and including any street or highway which is built up with structures devoted to business, industry, or dwelling houses situated at intervals of less than one hundred feet for a distance of a quarter of a mile or more, and the character of such territory is indicated by official traffic control devices.

(QQ) "Traffic control devices" means all flaggers, signs, signals, markings, and devices placed or erected by authority of a public body or official having jurisdiction, for the purpose of regulating, warning, or guiding traffic, including signs denoting names of streets and highways.

(RR) "Traffic control signal" means any device, whether manually, electrically, or mechanically operated, by which traffic is alternately directed to stop, to proceed, to change direction, or not to change direction.

(SS) "Railroad sign or signal" means any sign, signal, or device erected by authority of a public body or official or by a railroad and intended to give notice of the presence of railroad tracks or the approach of a railroad train.

(TT) "Traffic" means pedestrians, ridden or herded animals, vehicles, streetcars, trackless trolleys, and other devices, either singly or together, while using any highway for purposes of travel.

(UU) "Right-of-way" means either of the following, as the context requires:

(1) The right of a vehicle, streetcar, trackless trolley, or pedestrian to proceed uninterruptedly in a lawful manner in the direction in which it or the individual is moving in preference to another vehicle, streetcar, trackless trolley, or pedestrian approaching from a different direction into its or the individual's path;

(2) A general term denoting land, property, or the interest therein, usually in the configuration of a strip, acquired for or devoted to transportation purposes. When used in this context, right-of-way includes the roadway, shoulders or berm, ditch, and slopes extending to the right-of-way limits under the control of the state or local authority.

(VV) "Rural mail delivery vehicle" means every vehicle used to deliver United States mail on a rural mail delivery route.

(WW) "Funeral escort vehicle" means any motor vehicle, including a funeral hearse, while used to facilitate the movement of a funeral procession.

(XX) "Alley" means a street or highway intended to provide access to the rear or side of lots or buildings in urban districts and not intended for the purpose of through vehicular traffic, and includes any street or highway that has been declared an "alley" by the legislative authority of the municipal corporation in which such street or highway is located.

(YY) "Freeway" means a divided multi-lane highway for through traffic with all crossroads separated in grade and with full control of access.

(ZZ) "Expressway" means a divided arterial highway for through traffic with full or partial control of access with an excess of fifty per cent of all crossroads separated in grade.

(AAA) "Thruway" means a through highway whose entire roadway is reserved for through traffic and on which roadway parking is prohibited.

(BBB) "Stop intersection" means any intersection at one or more entrances of which stop signs are erected.

(CCC) "Arterial street" means any United States or state numbered route, controlled access highway, or other major radial or circumferential street or highway designated by local authorities within their respective jurisdictions as part of a major arterial system of streets or highways.

(DDD) "Ridesharing arrangement" means the transportation of persons in a motor vehicle where such transportation is incidental to another purpose of a volunteer driver and includes ridesharing arrangements known as carpools, vanpools, and buspools.

(EEE) "Motorized wheelchair" means any self-propelled vehicle designed for, and used by, a handicapped person and that is incapable of a speed in excess of eight miles per hour.

(FFF) "Child day-care center" and "type A family day-care home" have the same meanings as in section 5104.01 of the Revised Code.

(GGG) "MULTI-WHEEL AGRICULTURAL TRACTOR" MEANS A TYPE OF AGRICULTURAL TRACTOR THAT HAS TWO OR MORE WHEELS OR TIRES ON EACH SIDE OF ONE AXLE AT THE REAR OF THE TRACTOR, IS DESIGNED OR USED FOR DRAWING OTHER VEHICLES OR WHEELED MACHINERY, HAS NO PROVISION FOR CARRYING LOADS INDEPENDENTLY OF THE DRAWN VEHICLES OR MACHINERY, AND IS USED PRINCIPALLY FOR AGRICULTURAL PURPOSES.

Sec. 4513.111. (A)(1) EVERY MULTI-WHEEL AGRICULTURAL TRACTOR, WHEN BEING OPERATED OR TRAVELING ON A STREET OR HIGHWAY AT THE TIMES SPECIFIED IN SECTION 4513.03 OF THE REVISED CODE, SHALL BE EQUIPPED WITH AND DISPLAY REFLECTORS AND ILLUMINATED WHITE, RED, AND AMBER LAMPS AS FOLLOWS:

(a) THERE SHALL BE AT LEAST ONE LAMP DISPLAYING A WHITE LIGHT THAT IS VISIBLE FROM A DISTANCE OF NOT LESS THAN ONE THOUSAND FEET TO THE FRONT.

(b)THE EXTREME LEFT AND RIGHT PROJECTIONS OF THE TRACTOR SHALL BE INDICATED BY LAMPS DISPLAYING AMBER LIGHT AND AMBER REFLECTORS, ALL VISIBLE TO THE FRONT, AND BY LAMPS DISPLAYING RED LIGHT AND RED REFLECTORS, ALL VISIBLE TO THE REAR.

(2) THE LAMPS DISPLAYING AMBER LIGHT SHALL BE VISIBLE FROM A DISTANCE OF NOT LESS THAN ONE THOUSAND FEET TO THE FRONT, AND THE AMBER REFLECTORS SHALL BE VISIBLE FROM ALL DISTANCES OF SIX HUNDRED FEET TO ONE HUNDRED FEET TO THE FRONT WHEN ILLUMINATED BY THE LAWFUL LOWER BEAMS OF HEADLAMPS.

THE LAMPS DISPLAYING RED LIGHT SHALL BE VISIBLE FROM A DISTANCE OF NOT LESS THAN ONE THOUSAND FEET TO THE REAR, AND THE RED REFLECTORS SHALL BE VISIBLE FROM ALL DISTANCES OF SIX HUNDRED FEET TO ONE HUNDRED FEET TO THE REAR WHEN ILLUMINATED BY THE LAWFUL LOWER BEAMS OF HEADLAMPS.

(3) THE LAMPS AND REFLECTORS REQUIRED BY DIVISION (A) OF THIS SECTION AND THEIR PLACEMENT SHALL MEET STANDARDS AND SPECIFICATIONS CONTAINED IN RULES ADOPTED BY THE DIRECTOR OF PUBLIC SAFETY IN ACCORDANCE WITH CHAPTER 119. OF THE REVISED CODE. THE RULES SHALL CORRELATE WITH AND, AS FAR AS POSSIBLE, CONFORM WITH THOSE APPROVED BY THE AMERICAN SOCIETY OF AGRICULTURAL ENGINEERS. THE RULES MAY PERMIT THE USE OF DOUBLE-FACED LAMPS.

(B) EVERY AGRICULTURAL TRACTOR THAT IS NOT A MULTI-WHEEL AGRICULTURAL TRACTOR AND WHOSE MANUFACTURE COMPLETION DATE WAS DURING THE YEAR 1998 OR ANY YEAR AFTER 1998, WHEN BEING OPERATED OR TRAVELING ON A STREET OR HIGHWAY AT THE TIMES SPECIFIED IN SECTION 4513.03 OF THE REVISED CODE, SHALL BE EQUIPPED WITH AND DISPLAY REFLECTORS AND ILLUMINATED LAMPS THAT MEET OR EXCEED THE LIGHTING, ILLUMINATION, AND REFLECTOR STANDARDS AND SPECIFICATIONS THAT ARE APPLICABLE TO AGRICULTURAL TRACTORS THAT ARE NOT MULTI-WHEEL AGRICULTURAL TRACTORS FOR THAT YEAR OF MANUFACTURE AND THAT ARE ESTABLISHED BY THE AMERICAN SOCIETY OF AGRICULTURAL ENGINEERS.

(C) EVERY AGRICULTURAL TRACTOR THAT IS NOT A MULTI-WHEEL AGRICULTURAL TRACTOR AND WHOSE MANUFACTURE COMPLETION DATE WAS DURING 1997 OR ANY PRIOR YEAR, WHEN BEING OPERATED OR TRAVELING ON A STREET OR HIGHWAY AT THE TIMES SPECIFIED IN SECTION 4513.03 OF THE REVISED CODE, SHALL BE EQUIPPED WITH AND DISPLAY REFLECTORS THAT MEET OR EXCEED THE REFLECTOR STANDARDS AND SPECIFICATIONS THAT ARE APPLICABLE TO AGRICULTURAL TRACTORS THAT ARE NOT MULTI-WHEEL AGRICULTURAL TRACTORS AND WHOSE MANUFACTURE COMPLETION DATE WAS DURING 1998 AND THAT ARE ESTABLISHED BY THE AMERICAN SOCIETY OF AGRICULTURAL ENGINEERS.

(D) THE LIGHTS AND REFLECTORS REQUIRED BY THIS SECTION ARE IN ADDITION TO THE SLOW-MOVING VEHICLE EMBLEM AND LIGHTS REQUIRED OR PERMITTED BY SECTION 4513.11 OR 4513.17 OF THE REVISED CODE TO BE DISPLAYED ON FARM MACHINERY BEING OPERATED OR TRAVELING ON A STREET OR HIGHWAY.

(E) NO PERSON SHALL OPERATE AN AGRICULTURAL TRACTOR OR A MULTI-WHEEL AGRICULTURAL TRACTOR ON A STREET OR HIGHWAY OR CAUSE AN AGRICULTURAL TRACTOR OR A MULTI-WHEEL AGRICULTURAL TRACTOR TO TRAVEL ON A STREET OR HIGHWAY IN VIOLATION OF DIVISION (A), (B), OR (C) OF THIS SECTION.

Sec. 5733.44. (A) THERE IS HEREBY ALLOWED A NONREFUNDABLE CREDIT AGAINST THE TAX IMPOSED BY SECTION 5733.06 OF THE REVISED CODE FOR A FARM THAT PURCHASES LIGHTS AND REFLECTORS FOR INSTALLATION ON AGRICULTURAL TRACTORS TO COMPLY WITH THE LIGHTING AND REFLECTOR REQUIREMENTS CONTAINED IN SECTION 4513.111 OF THE REVISED CODE. THE CREDIT SHALL EQUAL THE SUM OF THE EXPENDITURES FOR THE LIGHTS AND REFLECTORS THAT ARE MADE DURING THE TAXABLE YEAR TO COMPLY WITH THAT SECTION, NOT TO EXCEED FIVE HUNDRED DOLLARS FOR THE FIRST TAXABLE YEAR IMMEDIATELY FOLLOWING THE YEAR DURING WHICH THIS SECTION TAKES EFFECT, AND NOT TO EXCEED TWO HUNDRED FIFTY DOLLARS FOR THE NEXT SUCCEEDING TWO TAXABLE YEARS IMMEDIATELY FOLLOWING THAT FIRST TAXABLE YEAR. THE CREDIT SHALL BE CLAIMED IN THE ORDER PRESCRIBED BY SECTION 5733.98 OF THE REVISED CODE. THE CREDIT SHALL NOT EXCEED THE AMOUNT OF TAX OTHERWISE DUE UNDER SECTION 5733.06 OF THE REVISED CODE AFTER DEDUCTING ANY OTHER CREDITS THAT PRECEDE THE CREDIT CLAIMED UNDER THIS SECTION IN THAT ORDER.

(B) A FARM CLAIMING THE CREDIT UNDER THIS SECTION SHALL COMPILE RECORDS OF THE ANNUAL EXPENDITURES FOR WHICH THE CREDIT WAS CLAIMED AND SHALL KEEP THOSE RECORDS FOR A PERIOD OF FOUR YEARS FOLLOWING THE END OF THE TAX YEAR FOR WHICH THE CREDIT IS CLAIMED. THE RECORDS SHALL BE OPEN TO INSPECTION TO THE TAX COMMISSIONER UPON THE TAX COMMISSIONER'S REQUEST.

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

(1) The credit for taxes paid by a qualifying pass-through entity allowed under section 5733.0611 of the Revised Code;

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

(3) The subsidiary corporation credit under section 5733.067 of the Revised Code;

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

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

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

(7) The credit for employers that reimburse employee child day-care expenses under section 5733.38 of the Revised Code;

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

(9) THE CREDIT FOR PURCHASES OF LIGHTS AND REFLECTORS UNDER SECTION 5733.44 OF THE REVISED CODE;

(10) The credit for manufacturing investments under section 5733.061 of the Revised Code;

(10)(11) The credit for purchases of new manufacturing machinery and equipment under section 5733.31 or section 5733.311 of the Revised Code;

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

(12)(13) The job training credit under section 5733.42 of the Revised Code;

(13)(14) The credit for qualified research expenses under section 5733.351 of the Revised Code;

(14)(15) The enterprise zone credit under section 5709.66 of the Revised Code;

(15)(16) The credit for the eligible costs associated with a voluntary action under section 5733.34 of the Revised Code;

(16)(17) The credit for employers that establish on-site child day-care under section 5733.37 of the Revised Code;

(17)(18) The credit for purchases of qualifying grape production property under section 5733.32 of the Revised Code;

(18)(19) The export sales credit under section 5733.069 of the Revised Code;

(19)(20) The credit for research and development and technology transfer investors under section 5733.35 of the Revised Code;

(20)(21) The enterprise zone credits under section 5709.65 of the Revised Code;

(21)(22) The credit for using Ohio coal under section 5733.39 of the Revised Code;

(19)(23) The refundable jobs creation credit under section 5733.0610 of the Revised Code.

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

Sec. 5747.08. An annual return with respect to the tax imposed by section 5747.02 of the Revised Code and each tax imposed under Chapter 5748. of the Revised Code shall be made by every taxpayer for any taxable year for which the taxpayer is liable for the tax imposed by that section or under that chapter, unless the total credits allowed under divisions (E), (F), and (G) of section 5747.05 of the Revised Code for the year are equal to or exceed the tax imposed by section 5747.02 of the Revised Code, in which case no return shall be required unless the taxpayer is liable for a tax imposed pursuant to Chapter 5748. of the Revised Code.

(A) If an individual is deceased, any return or notice required of that individual under this chapter shall be made and filed by that decedent's executor, administrator, or other person charged with the property of that decedent.

(B) If an individual is unable to make a return or notice required by this chapter, the return or notice required of that individual shall be made and filed by the individual's duly authorized agent, guardian, conservator, fiduciary, or other person charged with the care of the person or property of that individual.

(C) Returns or notices required of an estate or a trust shall be made and filed by the fiduciary of the estate or trust.

(D)(1)(a) Except as otherwise provided in division (D)(1)(b) of this section, any pass-through entity may file a single return on behalf of one or more of the entity's investors other than an investor that is a person subject to the tax imposed under section 5733.06 of the Revised Code. The single return shall set forth the name, address, and social security number of each of those pass-through entity investors and shall indicate the distributive share of each of those pass-through entity investor's income taxable in this state in accordance with sections 5747.20 to 5747.231 of the Revised Code. Such pass-through entity investors for whom the pass-through entity elects to file a single return are not entitled to the exemption or credit provided for by sections 5747.02 and 5747.022 of the Revised Code; shall calculate the tax before business credits at the highest rate of tax set forth in section 5747.02 of the Revised Code for the taxable year for which the return is filed; and are entitled to only their distributive share of the business credits as defined in division (D)(2) of this section. A single check drawn by the pass-through entity shall accompany the return in full payment of the tax due for such investors other than investors who are persons subject to the tax imposed under section 5733.06 of the Revised Code.

(b)(i) A pass-through entity shall not include in such a single return any investor that is a trust to the extent that any direct or indirect current, future, or contingent beneficiary of the trust is a person subject to the tax imposed under section 5733.06 of the Revised Code.

(ii) A pass-through entity shall not include in such a single return any investor that is itself a pass-through entity to the extent that any direct or indirect investor in the second pass-through entity is a person subject to the tax imposed under section 5733.06 of the Revised Code.

(c) Nothing in division (D) of this section precludes the tax commissioner from requiring such investors to file the return and make the payment of taxes and related interest, penalty, and interest penalty required by this section or section 5747.02, 5747.09, or 5747.15 of the Revised Code. Nothing in division (D) of this section shall be construed to provide to such an investor or pass-through entity any additional deduction or credit, other than the credit provided by division (J) of this section, solely on account of the entity's filing a return in accordance with this section. Such a pass-through entity also shall make the filing and payment of estimated taxes on behalf of the pass-through entity investors other than an investor that is a person subject to the tax imposed under section 5733.06 of the Revised Code.

(2) For the purposes of this section, "business credits" means the credits listed in section 5747.98 of the Revised Code excluding the following credits:

(a) The retirement credit under division (B) of section 5747.055 of the Revised Code;

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

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

(d) The dependent care credit under section 5747.054 of the Revised Code;

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

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

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

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

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

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

(k) The nonresident credit under division (A) of section 5747.05 of the Revised Code;

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

(m) THE CREDIT FOR PURCHASES OF LIGHTS AND REFLECTORS UNDER SECTION 5747.38 OF THE REVISED CODE.

(3) The election provided for under division (D) of this section applies only to the taxable year for which the election is made by the pass-through entity. Unless the tax commissioner provides otherwise, this election, once made, is binding and irrevocable for the taxable year for which the election is made. Nothing in this division shall be construed to provide for any deduction or credit that would not be allowable if a nonresident pass-through entity investor were to file an annual return.

(4) If a pass-through entity makes the election provided for under division (D) of this section, the pass-through entity shall be liable for any additional taxes, interest, interest penalty, or penalties imposed by this chapter if the tax commissioner determines that the single return does not reflect the correct tax due by nonresident pass-through entity investors covered by that return. Nothing in this division shall be construed to limit or alter the liability, if any, imposed on pass-through entity investors for unpaid or underpaid taxes, interest, interest penalty, or penalties as a result of the pass-through entity's making the election provided for under division (D) of this section. For the purposes of division (D) of this section, "correct tax due" means the tax that would have been paid by the pass-through entity had the single return been filed in a manner reflecting and including the findings and determinations made by the tax commissioner. Nothing in division (D) of this section shall be construed to make or hold a pass-through entity liable for tax attributable to a pass-through entity investor's income from a source other than the pass-through entity electing to file the single return.

(E) If a husband and wife file a joint federal income tax return for a taxable year, they shall file a joint return under this section for that taxable year, and their liabilities are joint and several, but, if the federal income tax liability of either spouse is determined on a separate federal income tax return, they shall file separate returns under this section.

If either spouse is not required to file a federal income tax return and either or both are required to file a return pursuant to this chapter, they may elect to file separate or joint returns, and, pursuant to that election, their liabilities are separate or joint and several. If a husband and wife file separate returns pursuant to this chapter, each must claim the taxpayer's own exemption, but not both, as authorized under section 5747.02 of the Revised Code on the taxpayer's own return.

(F) Each return or notice required to be filed under this section shall contain the signature of the taxpayer or the taxpayer's duly authorized agent and of the person who prepared the return for the taxpayer, and shall include the taxpayer's social security number. Each return shall be verified by a declaration under the penalties of perjury. The tax commissioner shall prescribe the form that the signature and declaration shall take.

(G) Each return or notice required to be filed under this section shall be made and filed as required by section 5747.04 of the Revised Code, on or before the fifteenth day of April of each year, on forms that the tax commissioner shall prescribe, together with remittance made payable to the treasurer of state in the combined amount of the state and all school district income taxes shown to be due on the form, unless the combined amount shown to be due is one dollar or less, in which case that amount need not be remitted.

Upon good cause shown, the commissioner may extend the period for filing any notice or return required to be filed under this section and may adopt rules relating to extensions. If the extension results in an extension of time for the payment of any state or school district income tax liability with respect to which the return is filed, the taxpayer shall pay at the time the tax liability is paid an amount of interest computed at the rate per annum prescribed by section 5703.47 of the Revised Code on that liability from the time that payment is due without extension to the time of actual payment. Except as provided in section 5747.132 of the Revised Code, in addition to all other interest charges and penalties, all taxes imposed under this chapter or Chapter 5748. of the Revised Code and remaining unpaid after they become due, except combined amounts due of one dollar or less, bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code until paid or until the day an assessment is issued under section 5747.13 of the Revised Code, whichever occurs first.

If the commissioner considers it necessary in order to ensure the payment of the tax imposed by section 5747.02 of the Revised Code or any tax imposed under Chapter 5748. of the Revised Code, the commissioner may require returns and payments to be made otherwise than as provided in this section.

(H) If any report, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under this chapter is delivered after that period or that date by United States mail to the agency, officer, or office with which the report, claim, statement, or other document is required to be filed, or to which the payment is required to be made, the date of the postmark stamped on the cover in which the report, claim, statement, or other document, or payment is mailed shall be deemed to be the date of delivery or the date of payment.

If a payment is required to be made by electronic funds transfer pursuant to section 5747.072 of the Revised Code, the payment is considered to be made when the payment is received by the treasurer of state or credited to an account designated by the treasurer of state for the receipt of tax payments.

"The date of the postmark" means, in the event there is more than one date on the cover, the earliest date imprinted on the cover by the United States postal service.

(I) The amounts withheld by the employer pursuant to section 5747.06 of the Revised Code shall be allowed to the recipient of the compensation as credits against payment of the appropriate taxes imposed on the recipient by section 5747.02 and under Chapter 5748. of the Revised Code.

(J) If, in accordance with division (D) of this section, a pass-through entity elects to file a single return and if any investor is required to file the return and make the payment of taxes required by this chapter on account of the investor's other income that is not included in a single return filed by a pass-through entity, the investor is entitled to a refundable credit equal to the investor's proportionate share of the tax paid by the pass-through entity on behalf of the investor. The investor shall claim the credit for the investor's taxable year in which or with which ends the taxable year of the pass-through entity. Nothing in this chapter shall be construed to allow any credit provided in this chapter to be claimed more than once. For the purposes of computing any interest, penalty, or interest penalty, the investor shall be deemed to have paid the refundable credit provided by this division on the day that the pass-through entity paid the estimated tax or the tax giving rise to the credit.

Sec. 5747.38. (A) THERE IS HEREBY ALLOWED A NONREFUNDABLE CREDIT AGAINST THE TAX IMPOSED BY SECTION 5747.02 OF THE REVISED CODE FOR A TAXPAYER THAT PURCHASES LIGHTS AND REFLECTORS FOR INSTALLATION ON AGRICULTURAL TRACTORS TO COMPLY WITH THE LIGHTING AND REFLECTOR REQUIREMENTS CONTAINED IN SECTION 4513.111 OF THE REVISED CODE. THE CREDIT SHALL EQUAL THE SUM OF THE EXPENDITURES FOR THE LIGHTS AND REFLECTORS THAT ARE MADE DURING THE TAXABLE YEAR TO COMPLY WITH THAT SECTION, NOT TO EXCEED FIVE HUNDRED DOLLARS FOR THE FIRST TAXABLE YEAR IMMEDIATELY FOLLOWING THE YEAR DURING WHICH THIS SECTION TAKES EFFECT, AND NOT TO EXCEED TWO HUNDRED FIFTY DOLLARS FOR THE NEXT SUCCEEDING TWO TAXABLE YEARS IMMEDIATELY FOLLOWING THAT FIRST TAXABLE YEAR. THE CREDIT SHALL BE CLAIMED IN THE ORDER PRESCRIBED BY SECTION 5747.98 OF THE REVISED CODE. THE CREDIT SHALL NOT EXCEED THE AMOUNT OF TAX OTHERWISE DUE UNDER SECTION 5747.02 OF THE REVISED CODE AFTER DEDUCTING ANY OTHER CREDITS THAT PRECEDE THE CREDIT CLAIMED UNDER THIS SECTION IN THAT ORDER.

(B) A TAXPAYER CLAIMING THE CREDIT UNDER THIS SECTION SHALL COMPILE RECORDS OF THE ANNUAL EXPENDITURES FOR WHICH THE CREDIT WAS CLAIMED AND SHALL KEEP THOSE RECORDS FOR A PERIOD OF FOUR YEARS FOLLOWING THE END OF THE TAX YEAR FOR WHICH THE CREDIT IS CLAIMED. THE RECORDS SHALL BE OPEN TO INSPECTION TO THE TAX COMMISSIONER UPON THE TAX COMMISSIONER'S REQUEST.

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

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

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

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

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

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

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

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

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

(9) The campaign contribution credit under section 5747.29 of the Revised Code;

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

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

(12) The nonresident credit under division (A) of section 5747.05 of the Revised Code;

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

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

(15) The credit for employers that reimburse employee child day-care expenses under section 5747.36 of the Revised Code;

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

(17) THE CREDIT FOR PURCHASES OF LIGHTS AND REFLECTORS UNDER SECTION 5747.38 OF THE REVISED CODE;

(18) The credit for manufacturing investments under section 5747.051 of the Revised Code;

(18)(19) The credit for purchases of new manufacturing machinery and equipment under section 5747.26 or section 5747.261 of the Revised Code;

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

(20)(21) The enterprise zone credit under section 5709.66 of the Revised Code;

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

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

(23)(24) The credit for purchases of qualifying grape production property under section 5747.28 of the Revised Code;

(24)(25) The export sales credit under section 5747.057 of the Revised Code;

(25)(26) The credit for research and development and technology transfer investors under section 5747.33 of the Revised Code;

(26)(27) The enterprise zone credits under section 5709.65 of the Revised Code;

(27)(28) The refundable jobs creation credit under section 5747.058 of the Revised Code;

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

(29)(30) The refundable credits for taxes paid by a qualifying pass-through entity granted under division (J) of section 5747.08 of the Revised Code.

(B) For any credit, except the refundable credits enumerated in divisions (A)(27), (28), and (29), AND (30) of this section and the credit granted under division (I) of section 5747.08 of the Revised Code, the amount of the credit for a taxable year shall not exceed the tax due after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating that credit. Nothing in this chapter shall be construed to allow a taxpayer to claim, directly or indirectly, a credit more than once for a taxable year.