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S. B. No. 88 As IntroducedAs Introduced
129th General Assembly | Regular Session | 2011-2012 |
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Cosponsors:
Senators Bacon, Lehner, Obhof, Schaffer, Seitz, Hite
A BILL
To amend sections 109.572, 5725.98, 5729.98, 5733.01,
5733.98, and 5747.98 and to enact section 3310.30
of the Revised Code to authorize nonrefundable tax
credits for donations to nonprofit entities
providing scholarships to low-income students
enrolling in chartered nonpublic schools.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 109.572, 5725.98, 5729.98, 5733.01,
5733.98, and 5747.98 be amended and section 3310.30 of the Revised
Code be enacted to read as follows:
Sec. 109.572. (A)(1) Upon receipt of a request pursuant to
section 121.08, 3301.32, 3301.541, or 3319.39 of the Revised Code,
a completed form prescribed pursuant to division (C)(1) of this
section, and a set of fingerprint impressions obtained in the
manner described in division (C)(2) of this section, the
superintendent of the bureau of criminal identification and
investigation shall conduct a criminal records check in the manner
described in division (B) of this section to determine whether any
information exists that indicates that the person who is the
subject of the request previously has been convicted of or pleaded
guilty to any of the following:
(a) A violation of section 2903.01, 2903.02, 2903.03,
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05,
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23,
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2911.01,
2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 2919.24, 2919.25,
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05,
2925.06, or 3716.11 of the Revised Code, felonious sexual
penetration in violation of former section 2907.12 of the Revised
Code, a violation of section 2905.04 of the Revised Code as it
existed prior to July 1, 1996, a violation of section 2919.23 of
the Revised Code that would have been a violation of section
2905.04 of the Revised Code as it existed prior to July 1, 1996,
had the violation been committed prior to that date, or a
violation of section 2925.11 of the Revised Code that is not a
minor drug possession offense;
(b) A violation of an existing or former law of this state,
any other state, or the United States that is substantially
equivalent to any of the offenses listed in division (A)(1)(a) of
this section.
(2) On receipt of a request pursuant to section 5123.081 of
the Revised Code with respect to an applicant for employment in
any position with the department of developmental disabilities,
pursuant to section 5126.28 of the Revised Code with respect to an
applicant for employment in any position with a county board of
developmental disabilities, or pursuant to section 5126.281 of the
Revised Code with respect to an applicant for employment in a
direct services position with an entity contracting with a county
board for employment, a completed form prescribed pursuant to
division (C)(1) of this section, and a set of fingerprint
impressions obtained in the manner described in division (C)(2) of
this section, the superintendent of the bureau of criminal
identification and investigation shall conduct a criminal records
check. The superintendent shall conduct the criminal records check
in the manner described in division (B) of this section to
determine whether any information exists that indicates that the
person who is the subject of the request has been convicted of or
pleaded guilty to any of the following:
(a) A violation of section 2903.01, 2903.02, 2903.03,
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,
2903.341, 2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03,
2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12,
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321,
2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12,
2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02,
2925.03, or 3716.11 of the Revised Code;
(b) An existing or former municipal ordinance or law of this
state, any other state, or the United States that is substantially
equivalent to any of the offenses listed in division (A)(2)(a) of
this section.
(3) On receipt of a request pursuant to section 173.27,
173.394, 3712.09, 3721.121, or 3722.151 of the Revised Code, a
completed form prescribed pursuant to division (C)(1) of this
section, and a set of fingerprint impressions obtained in the
manner described in division (C)(2) of this section, the
superintendent of the bureau of criminal identification and
investigation shall conduct a criminal records check with respect
to any person who has applied for employment in a position for
which a criminal records check is required by those sections. The
superintendent shall conduct the criminal records check in the
manner described in division (B) of this section to determine
whether any information exists that indicates that the person who
is the subject of the request previously has been convicted of or
pleaded guilty to any of the following:
(a) A violation of section 2903.01, 2903.02, 2903.03,
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05,
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31,
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21,
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36,
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13,
2925.22, 2925.23, or 3716.11 of the Revised Code;
(b) An existing or former law of this state, any other state,
or the United States that is substantially equivalent to any of
the offenses listed in division (A)(3)(a) of this section.
(4) On receipt of a request pursuant to section 3701.881 of
the Revised Code with respect to an applicant for employment with
a home health agency as a person responsible for the care,
custody, or control of a child, a completed form prescribed
pursuant to division (C)(1) of this section, and a set of
fingerprint impressions obtained in the manner described in
division (C)(2) of this section, the superintendent of the bureau
of criminal identification and investigation shall conduct a
criminal records check. The superintendent shall conduct the
criminal records check in the manner described in division (B) of
this section to determine whether any information exists that
indicates that the person who is the subject of the request
previously has been convicted of or pleaded guilty to any of the
following:
(a) A violation of section 2903.01, 2903.02, 2903.03,
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,
2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03, 2907.04,
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.21,
2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322,
2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22,
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03,
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code or a
violation of section 2925.11 of the Revised Code that is not a
minor drug possession offense;
(b) An existing or former law of this state, any other state,
or the United States that is substantially equivalent to any of
the offenses listed in division (A)(4)(a) of this section.
(5) On receipt of a request pursuant to section 5111.032,
5111.033, or 5111.034 of the Revised Code, a completed form
prescribed pursuant to division (C)(1) of this section, and a set
of fingerprint impressions obtained in the manner described in
division (C)(2) of this section, the superintendent of the bureau
of criminal identification and investigation shall conduct a
criminal records check. The superintendent shall conduct the
criminal records check in the manner described in division (B) of
this section to determine whether any information exists that
indicates that the person who is the subject of the request
previously has been convicted of, has pleaded guilty to, or has
been found eligible for intervention in lieu of conviction for any
of the following, regardless of the date of the conviction, the
date of entry of the guilty plea, or the date the person was found
eligible for intervention in lieu of conviction:
(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03,
2903.04, 2903.041, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16,
2903.21, 2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05,
2905.11, 2905.12, 2907.02, 2907.03, 2907.04, 2907.05, 2907.06,
2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, 2907.24,
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02,
2909.03, 2909.04, 2909.05, 2909.22, 2909.23, 2909.24, 2911.01,
2911.02, 2911.11, 2911.12, 2911.13, 2913.02, 2913.03, 2913.04,
2913.05, 2913.11, 2913.21, 2913.31, 2913.32, 2913.40, 2913.41,
2913.42, 2913.43, 2913.44, 2913.441, 2913.45, 2913.46, 2913.47,
2913.48, 2913.49, 2913.51, 2917.01, 2917.02, 2917.03, 2917.11,
2917.31, 2919.12, 2919.22, 2919.23, 2919.24, 2919.25, 2921.03,
2921.11, 2921.13, 2921.34, 2921.35, 2921.36, 2923.01, 2923.02,
2923.03, 2923.12, 2923.13, 2923.161, 2923.32, 2925.02, 2925.03,
2925.04, 2925.05, 2925.06, 2925.11, 2925.13, 2925.14, 2925.22,
2925.23, 2927.12, or 3716.11 of the Revised Code, felonious sexual
penetration in violation of former section 2907.12 of the Revised
Code, a violation of section 2905.04 of the Revised Code as it
existed prior to July 1, 1996, a violation of section 2919.23 of
the Revised Code that would have been a violation of section
2905.04 of the Revised Code as it existed prior to July 1, 1996,
had the violation been committed prior to that date;
(b) A violation of an existing or former municipal ordinance
or law of this state, any other state, or the United States that
is substantially equivalent to any of the offenses listed in
division (A)(5)(a) of this section.
(6) On receipt of a request pursuant to section 3701.881 of
the Revised Code with respect to an applicant for employment with
a home health agency in a position that involves providing direct
care to an older adult, a completed form prescribed pursuant to
division (C)(1) of this section, and a set of fingerprint
impressions obtained in the manner described in division (C)(2) of
this section, the superintendent of the bureau of criminal
identification and investigation shall conduct a criminal records
check. The superintendent shall conduct the criminal records check
in the manner described in division (B) of this section to
determine whether any information exists that indicates that the
person who is the subject of the request previously has been
convicted of or pleaded guilty to any of the following:
(a) A violation of section 2903.01, 2903.02, 2903.03,
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05,
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31,
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21,
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36,
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13,
2925.22, 2925.23, or 3716.11 of the Revised Code;
(b) An existing or former law of this state, any other state,
or the United States that is substantially equivalent to any of
the offenses listed in division (A)(6)(a) of this section.
(7) When conducting a criminal records check upon a request
pursuant to section 3319.39 of the Revised Code for an applicant
who is a teacher, in addition to the determination made under
division (A)(1) of this section, the superintendent shall
determine whether any information exists that indicates that the
person who is the subject of the request previously has been
convicted of or pleaded guilty to any offense specified in section
3319.31 of the Revised Code.
(8) On receipt of a request pursuant to section 2151.86 of
the Revised Code, a completed form prescribed pursuant to division
(C)(1) of this section, and a set of fingerprint impressions
obtained in the manner described in division (C)(2) of this
section, the superintendent of the bureau of criminal
identification and investigation shall conduct a criminal records
check in the manner described in division (B) of this section to
determine whether any information exists that indicates that the
person who is the subject of the request previously has been
convicted of or pleaded guilty to any of the following:
(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03,
2903.04, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16, 2903.21,
2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05, 2907.02,
2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09,
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321,
2907.322, 2907.323, 2909.02, 2909.03, 2909.22, 2909.23, 2909.24,
2911.01, 2911.02, 2911.11, 2911.12, 2913.49, 2917.01, 2917.02,
2919.12, 2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161,
2925.02, 2925.03, 2925.04, 2925.05, 2925.06, 2927.12, or 3716.11
of the Revised Code, a violation of section 2905.04 of the Revised
Code as it existed prior to July 1, 1996, a violation of section
2919.23 of the Revised Code that would have been a violation of
section 2905.04 of the Revised Code as it existed prior to July 1,
1996, had the violation been committed prior to that date, a
violation of section 2925.11 of the Revised Code that is not a
minor drug possession offense, two or more OVI or OVUAC violations
committed within the three years immediately preceding the
submission of the application or petition that is the basis of the
request, or felonious sexual penetration in violation of former
section 2907.12 of the Revised Code;
(b) A violation of an existing or former law of this state,
any other state, or the United States that is substantially
equivalent to any of the offenses listed in division (A)(8)(a) of
this section.
(9) Upon receipt of a request pursuant to section 5104.012 or
5104.013 of the Revised Code, a completed form prescribed pursuant
to division (C)(1) of this section, and a set of fingerprint
impressions obtained in the manner described in division (C)(2) of
this section, the superintendent of the bureau of criminal
identification and investigation shall conduct a criminal records
check in the manner described in division (B) of this section to
determine whether any information exists that indicates that the
person who is the subject of the request has been convicted of or
pleaded guilty to any of the following:
(a) A violation of section 2903.01, 2903.02, 2903.03,
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.22,
2903.34, 2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04,
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22,
2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323,
2911.01, 2911.02, 2911.11, 2911.12, 2913.02, 2913.03, 2913.04,
2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 2913.31, 2913.32,
2913.33, 2913.34, 2913.40, 2913.41, 2913.42, 2913.43, 2913.44,
2913.441, 2913.45, 2913.46, 2913.47, 2913.48, 2913.49, 2919.12,
2919.22, 2919.24, 2919.25, 2921.11, 2921.13, 2923.01, 2923.12,
2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05, 2925.06, or
3716.11 of the Revised Code, felonious sexual penetration in
violation of former section 2907.12 of the Revised Code, a
violation of section 2905.04 of the Revised Code as it existed
prior to July 1, 1996, a violation of section 2919.23 of the
Revised Code that would have been a violation of section 2905.04
of the Revised Code as it existed prior to July 1, 1996, had the
violation been committed prior to that date, a violation of
section 2925.11 of the Revised Code that is not a minor drug
possession offense, a violation of section 2923.02 or 2923.03 of
the Revised Code that relates to a crime specified in this
division, or a second violation of section 4511.19 of the Revised
Code within five years of the date of application for licensure or
certification.
(b) A violation of an existing or former law of this state,
any other state, or the United States that is substantially
equivalent to any of the offenses or violations described in
division (A)(9)(a) of this section.
(10) Upon receipt of a request pursuant to section 5153.111
of the Revised Code, a completed form prescribed pursuant to
division (C)(1) of this section, and a set of fingerprint
impressions obtained in the manner described in division (C)(2) of
this section, the superintendent of the bureau of criminal
identification and investigation shall conduct a criminal records
check in the manner described in division (B) of this section to
determine whether any information exists that indicates that the
person who is the subject of the request previously has been
convicted of or pleaded guilty to any of the following:
(a) A violation of section 2903.01, 2903.02, 2903.03,
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05,
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23,
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02,
2909.03, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22,
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03,
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code,
felonious sexual penetration in violation of former section
2907.12 of the Revised Code, a violation of section 2905.04 of the
Revised Code as it existed prior to July 1, 1996, a violation of
section 2919.23 of the Revised Code that would have been a
violation of section 2905.04 of the Revised Code as it existed
prior to July 1, 1996, had the violation been committed prior to
that date, or a violation of section 2925.11 of the Revised Code
that is not a minor drug possession offense;
(b) A violation of an existing or former law of this state,
any other state, or the United States that is substantially
equivalent to any of the offenses listed in division (A)(10)(a) of
this section.
(11) On receipt of a request for a criminal records check
from an individual pursuant to section 4749.03 or 4749.06 of the
Revised Code, accompanied by a completed copy of the form
prescribed in division (C)(1) of this section and a set of
fingerprint impressions obtained in a manner described in division
(C)(2) of this section, the superintendent of the bureau of
criminal identification and investigation shall conduct a criminal
records check in the manner described in division (B) of this
section to determine whether any information exists indicating
that the person who is the subject of the request has been
convicted of or pleaded guilty to a felony in this state or in any
other state. If the individual indicates that a firearm will be
carried in the course of business, the superintendent shall
require information from the federal bureau of investigation as
described in division (B)(2) of this section. The superintendent
shall report the findings of the criminal records check and any
information the federal bureau of investigation provides to the
director of public safety.
(12) On receipt of a request pursuant to section 1321.37,
1321.53, 1321.531, 1322.03, 1322.031, 3310.30, or 4763.05 of the
Revised Code, a completed form prescribed pursuant to division
(C)(1) of this section, and a set of fingerprint impressions
obtained in the manner described in division (C)(2) of this
section, the superintendent of the bureau of criminal
identification and investigation shall conduct a criminal records
check with respect to any person who has applied for a license,
permit, or certification from the department of commerce or a
division in the department, or who has been hired by an
educational scholarship organization. The superintendent shall
conduct the criminal records check in the manner described in
division (B) of this section to determine whether any information
exists that indicates that the person who is the subject of the
request previously has been convicted of or pleaded guilty to any
of the following: a violation of section 2913.02, 2913.11,
2913.31, 2913.51, or 2925.03 of the Revised Code; any other
criminal offense involving theft, receiving stolen property,
embezzlement, forgery, fraud, passing bad checks, money
laundering, or drug trafficking, or any criminal offense involving
money or securities, as set forth in Chapters 2909., 2911., 2913.,
2915., 2921., 2923., and 2925. of the Revised Code; or any
existing or former law of this state, any other state, or the
United States that is substantially equivalent to those offenses.
(13) On receipt of a request for a criminal records check
from the treasurer of state under section 113.041 of the Revised
Code or from an individual under section 4701.08, 4715.101,
4717.061, 4725.121, 4725.501, 4729.071, 4730.101, 4730.14,
4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,
4755.70, 4757.101, 4759.061, 4760.032, 4760.06, 4761.051,
4762.031, 4762.06, or 4779.091 of the Revised Code, accompanied by
a completed form prescribed under division (C)(1) of this section
and a set of fingerprint impressions obtained in the manner
described in division (C)(2) of this section, the superintendent
of the bureau of criminal identification and investigation shall
conduct a criminal records check in the manner described in
division (B) of this section to determine whether any information
exists that indicates that the person who is the subject of the
request has been convicted of or pleaded guilty to any criminal
offense in this state or any other state. The superintendent shall
send the results of a check requested under section 113.041 of the
Revised Code to the treasurer of state and shall send the results
of a check requested under any of the other listed sections to the
licensing board specified by the individual in the request.
(14) On receipt of a request pursuant to section 1121.23,
1155.03, 1163.05, 1315.141, 1733.47, or 1761.26 of the Revised
Code, a completed form prescribed pursuant to division (C)(1) of
this section, and a set of fingerprint impressions obtained in the
manner described in division (C)(2) of this section, the
superintendent of the bureau of criminal identification and
investigation shall conduct a criminal records check in the manner
described in division (B) of this section to determine whether any
information exists that indicates that the person who is the
subject of the request previously has been convicted of or pleaded
guilty to any criminal offense under any existing or former law of
this state, any other state, or the United States.
(15) On receipt of a request for a criminal records check
from an appointing or licensing authority under section 3772.07 of
the Revised Code, a completed form prescribed under division
(C)(1) of this section, and a set of fingerprint impressions
obtained in the manner prescribed in division (C)(2) of this
section, the superintendent of the bureau of criminal
identification and investigation shall conduct a criminal records
check in the manner described in division (B) of this section to
determine whether any information exists that indicates that the
person who is the subject of the request previously has been
convicted of or pleaded guilty or no contest to any offense under
any existing or former law of this state, any other state, or the
United States that is a disqualifying offense as defined in
section 3772.07 of the Revised Code or substantially equivalent to
such an offense.
(16) Not later than thirty days after the date the
superintendent receives a request of a type described in division
(A)(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11), (12),
(14), or (15) of this section, the completed form, and the
fingerprint impressions, the superintendent shall send the person,
board, or entity that made the request any information, other than
information the dissemination of which is prohibited by federal
law, the superintendent determines exists with respect to the
person who is the subject of the request that indicates that the
person previously has been convicted of or pleaded guilty to any
offense listed or described in division (A)(1), (2), (3), (4),
(5), (6), (7), (8), (9), (10), (11), (12), (14), or (15) of this
section, as appropriate. The superintendent shall send the person,
board, or entity that made the request a copy of the list of
offenses specified in division (A)(1), (2), (3), (4), (5), (6),
(7), (8), (9), (10), (11), (12), (14), or (15) of this section, as
appropriate. If the request was made under section 3701.881 of the
Revised Code with regard to an applicant who may be both
responsible for the care, custody, or control of a child and
involved in providing direct care to an older adult, the
superintendent shall provide a list of the offenses specified in
divisions (A)(4) and (6) of this section.
Not later than thirty days after the superintendent receives
a request for a criminal records check pursuant to section 113.041
of the Revised Code, the completed form, and the fingerprint
impressions, the superintendent shall send the treasurer of state
any information, other than information the dissemination of which
is prohibited by federal law, the superintendent determines exist
with respect to the person who is the subject of the request that
indicates that the person previously has been convicted of or
pleaded guilty to any criminal offense in this state or any other
state.
(B) The superintendent shall conduct any criminal records
check requested under section 113.041, 121.08, 173.27, 173.394,
1121.23, 1155.03, 1163.05, 1315.141, 1321.53, 1321.531, 1322.03,
1322.031, 1733.47, 1761.26, 2151.86, 3301.32, 3301.541, 3319.39,
3701.881, 3712.09, 3721.121, 3722.151, 3772.07, 4701.08, 4715.101,
4717.061, 4725.121, 4725.501, 4729.071, 4730.101, 4730.14,
4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,
4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06,
4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,
5126.281, or 5153.111 of the Revised Code as follows:
(1) The superintendent shall review or cause to be reviewed
any relevant information gathered and compiled by the bureau under
division (A) of section 109.57 of the Revised Code that relates to
the person who is the subject of the request, including, if the
criminal records check was requested under section 113.041,
121.08, 173.27, 173.394, 1121.23, 1155.03, 1163.05, 1315.141,
1321.37, 1321.53, 1321.531, 1322.03, 1322.031, 1733.47, 1761.26,
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121,
3722.151, 3772.07, 4749.03, 4749.06, 4763.05, 5104.012, 5104.013,
5111.032, 5111.033, 5111.034, 5123.081, 5126.28, 5126.281, or
5153.111 of the Revised Code, any relevant information contained
in records that have been sealed under section 2953.32 of the
Revised Code;
(2) If the request received by the superintendent asks for
information from the federal bureau of investigation, the
superintendent shall request from the federal bureau of
investigation any information it has with respect to the person
who is the subject of the request, including fingerprint-based
checks of national crime information databases as described in 42
U.S.C. 671 if the request is made pursuant to section 2151.86,
5104.012, or 5104.013 of the Revised Code or if any other Revised
Code section requires fingerprint-based checks of that nature, and
shall review or cause to be reviewed any information the
superintendent receives from that bureau. If a request under
section 3319.39 of the Revised Code asks only for information from
the federal bureau of investigation, the superintendent shall not
conduct the review prescribed by division (B)(1) of this section.
(3) The superintendent or the superintendent's designee may
request criminal history records from other states or the federal
government pursuant to the national crime prevention and privacy
compact set forth in section 109.571 of the Revised Code.
(C)(1) The superintendent shall prescribe a form to obtain
the information necessary to conduct a criminal records check from
any person for whom a criminal records check is requested under
section 113.041 of the Revised Code or required by section 121.08,
173.27, 173.394, 1121.23, 1155.03, 1163.05, 1315.141, 1321.53,
1321.531, 1322.03, 1322.031, 1733.47, 1761.26, 2151.86, 3301.32,
3301.541, 3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 3772.07,
4701.08, 4715.101, 4717.061, 4725.121, 4725.501, 4729.071,
4730.101, 4730.14, 4730.28, 4731.081, 4731.15, 4731.171, 4731.222,
4731.281, 4731.296, 4731.531, 4732.091, 4734.202, 4740.061,
4741.10, 4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032,
4760.06, 4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,
5126.281, or 5153.111 of the Revised Code. The form that the
superintendent prescribes pursuant to this division may be in a
tangible format, in an electronic format, or in both tangible and
electronic formats.
(2) The superintendent shall prescribe standard impression
sheets to obtain the fingerprint impressions of any person for
whom a criminal records check is requested under section 113.041
of the Revised Code or required by section 121.08, 173.27,
173.394, 1121.23, 1155.03, 1163.05, 1315.141, 1321.53, 1321.531,
1322.03, 1322.031, 1733.47, 1761.26, 2151.86, 3301.32, 3301.541,
3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 3772.07, 4701.08,
4715.101, 4717.061, 4725.121, 4725.501, 4729.071, 4730.101,
4730.14, 4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,
4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06,
4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,
5126.281, or 5153.111 of the Revised Code. Any person for whom a
records check is requested under or required by any of those
sections shall obtain the fingerprint impressions at a county
sheriff's office, municipal police department, or any other entity
with the ability to make fingerprint impressions on the standard
impression sheets prescribed by the superintendent. The office,
department, or entity may charge the person a reasonable fee for
making the impressions. The standard impression sheets the
superintendent prescribes pursuant to this division may be in a
tangible format, in an electronic format, or in both tangible and
electronic formats.
(3) Subject to division (D) of this section, the
superintendent shall prescribe and charge a reasonable fee for
providing a criminal records check requested under section
113.041, 121.08, 173.27, 173.394, 1121.23, 1155.03, 1163.05,
1315.141, 1321.53, 1321.531, 1322.03, 1322.031, 1733.47, 1761.26,
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121,
3722.151, 3772.07, 4701.08, 4715.101, 4717.061, 4725.121,
4725.501, 4729.071, 4730.101, 4730.14, 4730.28, 4731.081, 4731.15,
4731.171, 4731.222, 4731.281, 4731.296, 4731.531, 4732.091,
4734.202, 4740.061, 4741.10, 4749.03, 4749.06, 4755.70, 4757.101,
4759.061, 4760.032, 4760.06, 4761.051, 4762.031, 4762.06, 4763.05,
4779.091, 5104.012, 5104.013, 5111.032, 5111.033, 5111.034,
5123.081, 5126.28, 5126.281, or 5153.111 of the Revised Code. The
person making a criminal records request under any of those
sections shall pay the fee prescribed pursuant to this division. A
person making a request under section 3701.881 of the Revised Code
for a criminal records check for an applicant who may be both
responsible for the care, custody, or control of a child and
involved in providing direct care to an older adult shall pay one
fee for the request. In the case of a request under section
1121.23, 1155.03, 1163.05, 1315.141, 1733.47, 1761.26, or 5111.032
of the Revised Code, the fee shall be paid in the manner specified
in that section.
(4) The superintendent of the bureau of criminal
identification and investigation may prescribe methods of
forwarding fingerprint impressions and information necessary to
conduct a criminal records check, which methods shall include, but
not be limited to, an electronic method.
(D) A determination whether any information exists that
indicates that a person previously has been convicted of or
pleaded guilty to any offense listed or described in division
(A)(1)(a) or (b), (A)(2)(a) or (b), (A)(3)(a) or (b), (A)(4)(a) or
(b), (A)(5)(a) or (b), (A)(6)(a) or (b), (A)(7), (A)(8)(a) or (b),
(A)(9)(a) or (b), (A)(10)(a) or (b), (A)(12), (A)(14), or (A)(15)
of this section, or that indicates that a person previously has
been convicted of or pleaded guilty to any criminal offense in
this state or any other state regarding a criminal records check
of a type described in division (A)(13) of this section, and that
is made by the superintendent with respect to information
considered in a criminal records check in accordance with this
section is valid for the person who is the subject of the criminal
records check for a period of one year from the date upon which
the superintendent makes the determination. During the period in
which the determination in regard to a person is valid, if another
request under this section is made for a criminal records check
for that person, the superintendent shall provide the information
that is the basis for the superintendent's initial determination
at a lower fee than the fee prescribed for the initial criminal
records check.
(E) As used in this section:
(1) "Criminal records check" means any criminal records check
conducted by the superintendent of the bureau of criminal
identification and investigation in accordance with division (B)
of this section.
(2) "Minor drug possession offense" has the same meaning as
in section 2925.01 of the Revised Code.
(3) "Older adult" means a person age sixty or older.
(4) "OVI or OVUAC violation" means a violation of section
4511.19 of the Revised Code or a violation of an existing or
former law of this state, any other state, or the United States
that is substantially equivalent to section 4511.19 of the Revised
Code.
Sec. 3310.30. (A) As used in this section:
(1) "Pass-through entity" has the same meaning as in section
5733.04 of the Revised Code and includes a sole proprietorship.
(2) "Authorized donation" means a donation authorized by the
department of development and made to an educational scholarship
organization within sixty days after the date of authorization by
the department.
(3) "Annual total credit limit" means the total amount of all
credits authorized for a fiscal year under division (D) of this
section.
(4) "Educational scholarship organization" means an entity
that is certified as such by the department of development under
division (E) of this section.
(5) "Eligible student" means a student who resides in this
state; who was eligible to attend a public school in this state in
the preceding school term or is entering school in this state for
the first time; who is a member of a household with an annual
household income of not more than three hundred per cent of the
amount required to qualify for reduced-price lunches under the
"National School Lunch Act," 42 U.S.C. 1751, et seq.; and who is
not receiving another qualified scholarship pursuant to this
section or section 3310.02, 3310.41, or 3313.975 of the Revised
Code.
(6) "Qualified scholarship" means either of the following:
(a) A scholarship granted to an eligible student in grade
eight or lower not to exceed the lesser of four thousand two
hundred fifty dollars, as adjusted in division (A)(6)(c) of this
section, or the cost of tuition for the purpose of attendance at a
chartered nonpublic school;
(b) A scholarship granted to an eligible student in grade
nine or higher not to exceed the lesser of seven thousand dollars,
as adjusted in division (A)(6)(c) of this section, or the cost of
tuition for the purpose of attendance at a chartered nonpublic
school;
(c) Each fiscal year beginning with fiscal year 2012, the
amounts stated in divisions (A)(6)(a) and (b) of this section
shall be increased by the same percentage by which the general
assembly increased the adequacy amount, as defined in section
3306.02 of the Revised Code, from the preceding fiscal year.
(7) "Donation" means an unconditional gift of cash.
(a) In the case of a dealer in intangibles, a domestic
insurance company, or a foreign insurance company, the calendar
year ending on the thirty-first day of December next preceding the
day the report or annual statement is required to be returned
under section 5725.14, 5725.18, or 5729.02 of the Revised Code;
(b) In the case of a financial institution subject to
taxation under Chapter 5733. of the Revised Code, the financial
institution's taxable year for the purposes of that chapter;
(c) In the case of a public utility, electric distribution
company, or natural gas distribution company, the calendar year;
(d) In the case of a person subject to taxation under Chapter
5747. of the Revised Code, the person's taxable year for the
purposes of that chapter.
(9) "Taxpayer" means a person subject to a tax against which
a credit is allowed under this section.
(10) "Chartered nonpublic school" has the same meaning as in
section 3310.01 of the Revised Code.
(B) A nonrefundable credit is allowed against the tax levied
by section 5707.03 and assessed under section 5725.15, the tax
imposed by section 5725.18, the tax imposed by section 5727.24,
5727.30, 5727.81, or 5727.811, the tax assessed under Chapter
5729., or the tax imposed by section 5733.06 or 5747.02 of the
Revised Code for a taxpayer that makes an authorized donation to
an educational scholarship organization. No credit is allowed if
the taxpayer designates a specific child as the beneficiary of the
donation.
The credit equals the amount of the authorized donation made
during the taxpayer's tax period, subject to the following limits:
(1) In the case of an individual who is not claiming a
distributive share of a credit as an equity owner of a
pass-through entity, the credit for a tax period may not exceed
one thousand dollars.
(2) In the case of an individual and spouse filing a joint
return, neither of whom are claiming a distributive share of a
credit as owners of a pass-through entity, the credit for a tax
period may not exceed two thousand five hundred dollars.
(3) In the case of all other taxpayers, the credit may not
exceed three hundred thousand dollars for a tax period, or the
taxpayer's distributive or proportionate share of three hundred
thousand dollars if the taxpayer claims the credit as an owner of
a pass-through entity against the tax imposed by section 5747.02
of the Revised Code.
The credit shall be claimed for the tax period in which the
authorized donation was made and shall be claimed in the order
required under section 5725.98, 5729.98, 5733.98, or 5747.98 of
the Revised Code, except that an individual claiming a
distributive share of a credit as an owner of a pass-through
entity shall claim the credit for the taxable year that includes
the last day of the entity's taxable year in which the donation
was made. The amount of the credit may not exceed the tax
otherwise due after allowing for all other credits in that order.
Excess credit may be carried forward to the next three succeeding
tax periods. If the taxpayer is required to pay the tax imposed by
section 5727.24 or 5727.30 of the Revised Code more frequently
than once per calendar year, or claims the credit against the tax
imposed by section 5727.81 or 5727.811 of the Revised Code, the
amount of the credit allowed for a calendar year shall be claimed
in substantially equal amounts against each tax payment required
during the year and after the donation is made.
(C) The taxpayer shall notify the intended recipient of the
amount of the donation. Before delivering the donation, the
taxpayer shall apply to the department of development for
authorization of the donation in the manner prescribed by the
department. The department shall approve or deny the application
and shall issue written notice of the department's decision to the
taxpayer and to the intended recipient within twenty days after
receiving the application. The department shall approve
applications in the order in which the department receives
complete applications. The department shall approve an application
if the taxpayer agrees to make a donation to an educational
scholarship organization and not to designate a specific child as
the beneficiary of the donation, and if the annual total credit
limit has not been reached. If the application is approved, the
department's notice shall indicate the amount of the credit
authorized. If the donation is not received by the intended
recipient within sixty days after the date of approval, the
intended recipient shall so notify the department, and the
department shall deduct the amount of the authorized credit from
the department's applicable total of credits the department has
authorized for the purpose of determining whether the applicable
annual credit limit has been reached. If the donation is received
within sixty days after the date of approval, the recipient shall
issue a receipt to the taxpayer.
(D) The annual total credit limit for fiscal year 2010 equals
twenty million dollars. Each fiscal year beginning with fiscal
year 2011, if the annual total credit limit for the preceding
fiscal year was reached, the annual total credit limit equals one
hundred twenty per cent of the credit limit for the preceding
fiscal year.
(E)(1)(a) To be certified as an educational scholarship
organization, an entity shall apply to the department of
development in the manner prescribed by the department and shall
submit evidence that the entity qualifies as an educational
scholarship organization. The department shall certify an entity
as an educational scholarship organization if the entity executes
an affidavit certifying the following:
(i) The entity is a nonprofit organization exempt from
federal taxation under section 501(c)(3) of the Internal Revenue
Code.
(ii) The entity will not expend more than ten per cent of the
authorized donations it receives pursuant to this section for
administrative or other expenses other than funding qualified
scholarships to eligible students.
(iii) Beginning with the entity's third fiscal year after its
fiscal year that includes the date it was certified as an
educational scholarship organization, and each fiscal year
thereafter, the sum of the entity's qualified scholarships for its
most recently concluded fiscal year and the two fiscal years
immediately preceding that year is greater than or equal to ninety
per cent of the authorized donations the entity received in the
third most recently concluded fiscal year.
(iv) The entity will not limit the availability of its
qualified scholarships to students of only one school.
(v) The entity will award at least fifty per cent of its new
qualified scholarships to students who did not attend chartered
nonpublic schools in this state in the preceding school year. For
this purpose, a new qualified scholarship is a qualified
scholarship first awarded to a student who did not receive a
scholarship from an educational scholarship organization for all
or part of the preceding school year.
(vi) The entity will comply with division (H) of this
section.
The department shall approve or deny the application and
shall issue written notice of the department's decision to the
applying entity within twenty days after receiving the
application. The department shall publish a list of educational
scholarship organizations certified by the department on the
department of development's web site. The department shall update
the list as necessary. The department shall also publish annually
a copy of the list in paper form.
(b) The department of development is authorized to charge a
reasonable fee for the filing of an application under division
(E)(1)(a) of this section to defray the costs of processing the
application and administering this section.
(c) The department of development may revoke its
certification of an educational scholarship organization if the
entity fails to satisfy any of the criteria in division (E)(1)(a)
of this section for certification or if the entity fails to submit
the information required in division (E)(2) of this section.
(2)(a) On or before the first day of September of each year
beginning in 2010, each educational scholarship organization shall
report the following information to the department of development
in the manner required by the department:
(i) The number of scholarships awarded during the preceding
school year to eligible students in grade eight or lower;
(ii) The total and average amount of the scholarships awarded
during the preceding school year to eligible students in grade
eight or lower;
(iii) The number of scholarships awarded during the preceding
school year to eligible students in grades nine to twelve;
(iv) The total and average amount of the scholarships awarded
during the preceding school year to eligible students in grades
nine to twelve;
(v) The percentage of new qualified scholarships, within the
meaning of division (E)(1)(a) of this section, awarded during the
preceding school year to students who did not attend chartered
nonpublic schools in the second preceding school year;
(vi) The total amount of authorized donations received in the
preceding school year;
(vii) The schools to which scholarships were delivered;
(viii) All persons hired by the organization in the preceding
school year and the results of the criminal background check
required under division (H) of this section.
(b) Each year, each educational scholarship organization
shall submit to the department of development a financial
information report for the organization that complies with uniform
financial accounting standards established by the department of
development and conducted by a certified public accountant. If
appropriate, the auditor shall certify that the report is free of
material misstatements.
(3) The department of development may not require an
educational scholarship organization to report any information
other than that prescribed in division (E)(2) of this section.
(F) An educational scholarship organization shall make a
check for a qualified scholarship awarded to an eligible student
payable to the parent or guardian of the eligible student, but
shall deliver the check directly to the school in which the
eligible student is enrolled. The parent or guardian shall endorse
the check making it payable only to the school. Before delivering
a check to the school, the educational scholarship organization
shall obtain a written statement from the school in which the
school affirms that it does not discriminate on the basis of race,
color, or national origin. If an educational scholarship
organization has received an affirmation from a school, it is not
required to obtain additional affirmations from the school for one
year after the date of the affirmation. An educational scholarship
organization that fails to obtain a written statement as required
under this division may not include the scholarship or its amount
in its report to the department of development under division
(E)(2) of this section.
(G) The director of development shall adopt rules under
Chapter 119. of the Revised Code to implement division (E) of this
section.
(H) When an educational scholarship organization hires an
employee, it shall request the superintendent of the bureau of
criminal identification and investigation, or a vendor approved by
the bureau, to conduct a criminal records check based on the
employee's fingerprints in accordance with division (A)(12) of
section 109.572 of the Revised Code. No educational scholarship
organization shall continue to employ an individual who has been
convicted of or has pleaded guilty to any of the criminal offenses
listed in that division.
Sec. 5725.98. (A) To provide a uniform procedure for
calculating the amount of tax imposed by section 5725.18 of the
Revised Code that is due under this chapter, a taxpayer shall
claim any credits and offsets against tax liability to which it is
entitled in the following order:
(1) The credit for an insurance company or insurance company
group under section 5729.031 of the Revised Code.
(2) The credit for eligible employee training costs under
section 5725.31 of the Revised Code.
(3) The credit for authorized donations under section 3310.30
of the Revised Code.
(4) The credit for purchasers of qualified low-income
community investments under section 5725.33 of the Revised Code;.
(4)(5) The job retention credit under section 122.171 of the
Revised Code;.
(5)(6) The offset of assessments by the Ohio life and health
insurance guaranty association permitted by section 3956.20 of the
Revised Code.
(6)(7) The refundable credit for Ohio job creation under
section 5725.32 of the Revised Code.
(7)(8) The refundable credit under section 5725.19 of the
Revised Code for losses on loans made under the Ohio venture
capital program under sections 150.01 to 150.10 of the Revised
Code.
(B) For any credit except the credits enumerated in divisions
(A)(6) and (7) and (8) of this section, 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.
Sec. 5729.98. (A) To provide a uniform procedure for
calculating the amount of tax due under this chapter, a taxpayer
shall claim any credits and offsets against tax liability to which
it is entitled in the following order:
(1) The credit for an insurance company or insurance company
group under section 5729.031 of the Revised Code.
(2) The credit for eligible employee training costs under
section 5729.07 of the Revised Code.
(3) The credit for authorized donations under section 3310.30
of the Revised Code.
(4) The credit for purchases of qualified low-income
community investments under section 5729.16 of the Revised Code;.
(4)(5) The job retention credit under section 122.171 of the
Revised Code.
(5)(6) The offset of assessments by the Ohio life and health
insurance guaranty association against tax liability permitted by
section 3956.20 of the Revised Code.
(6)(7) The refundable credit for Ohio job creation under
section 5729.032 of the Revised Code.
(7)(8) The refundable credit under section 5729.08 of the
Revised Code for losses on loans made under the Ohio venture
capital program under sections 150.01 to 150.10 of the Revised
Code.
(B) For any credit except the credits enumerated in divisions
(A)(6) and (7) and (8) of this section, 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.
Sec. 5733.01. (A) The tax provided by this chapter for
domestic corporations shall be the amount charged against each
corporation organized for profit under the laws of this state and
each nonprofit corporation organized pursuant to Chapter 1729. of
the Revised Code, except as provided in sections 5733.09 and
5733.10 of the Revised Code, for the privilege of exercising its
franchise during the calendar year in which that amount is
payable, and the tax provided by this chapter for foreign
corporations shall be the amount charged against each corporation
organized for profit and each nonprofit corporation organized or
operating in the same or similar manner as nonprofit corporations
organized under Chapter 1729. of the Revised Code, under the laws
of any state or country other than this state, except as provided
in sections 5733.09 and 5733.10 of the Revised Code, for the
privilege of doing business in this state, owning or using a part
or all of its capital or property in this state, holding a
certificate of compliance with the laws of this state authorizing
it to do business in this state, or otherwise having nexus in or
with this state under the Constitution of the United States,
during the calendar year in which that amount is payable.
(B) A corporation is subject to the tax imposed by section
5733.06 of the Revised Code for each calendar year that it is so
organized, doing business, owning or using a part or all of its
capital or property, holding a certificate of compliance, or
otherwise having nexus in or with this state under the
Constitution of the United States, on the first day of January of
that calendar year.
(C) Any corporation subject to this chapter that is not
subject to the federal income tax shall file its returns and
compute its tax liability as required by this chapter in the same
manner as if that corporation were subject to the federal income
tax.
(D) For purposes of this chapter, a federally chartered
financial institution shall be deemed to be organized under the
laws of the state within which its principal office is located.
(E) For purposes of this chapter, any person, as defined in
section 5701.01 of the Revised Code, shall be treated as a
corporation if the person is classified for federal income tax
purposes as an association taxable as a corporation, and an equity
interest in the person shall be treated as capital stock of the
person.
(F) For the purposes of this chapter, "disregarded entity"
has the same meaning as in division (D) of section 5745.01 of the
Revised Code.
(1) A person's interest in a disregarded entity, whether held
directly or indirectly, shall be treated as the person's ownership
of the assets and liabilities of the disregarded entity, and the
income, including gain or loss, shall be included in the person's
net income under this chapter.
(2) Any sale, exchange, or other disposition of the person's
interest in the disregarded entity, whether held directly or
indirectly, shall be treated as a sale, exchange, or other
disposition of the person's share of the disregarded entity's
underlying assets or liabilities, and the gain or loss from such
sale, exchange, or disposition shall be included in the person's
net income under this chapter.
(3) The disregarded entity's payroll, property, and sales
factors shall be included in the person's factors.
(G) The tax a corporation is required to pay under this
chapter shall be as follows:
(1)(a) For financial institutions, the greater of the minimum
payment required under division (E) of section 5733.06 of the
Revised Code or the difference between all taxes charged the
financial institution under this chapter, without regard to
division (G)(2) of this section, less any credits allowable
against such tax.
(b) A corporation satisfying the description in division
(E)(5), (6), (7), (8), or (10) of section 5751.01 of the Revised
Code that is not a financial institution, insurance company, or
dealer in intangibles is subject to the taxes imposed under this
chapter as a corporation and not subject to tax as a financial
institution, and shall pay the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or the difference between all the taxes charged under this
chapter, without regard to division (G)(2) of this section, less
any credits allowable against such tax.
(2) For all corporations other than those persons described
in division (G)(1)(a) or (b) of this section, the amount under
division (G)(2)(a) of this section applicable to the tax year
specified less the amount under division (G)(2)(b) of this
section:
(a)(i) For tax year 2005, the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or the difference between all taxes charged the corporation under
this chapter and any credits allowable against such tax;
(ii) For tax year 2006, the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or four-fifths of the difference between all taxes charged the
corporation under this chapter and any credits allowable against
such tax, except the qualifying pass-through entity tax credit
described in division (A)(30) of section 5733.98 of the Revised
Code and the refundable credits
described in divisions (A)(31) to
(35) of section 5733.98 of the Revised Code applicable to that tax
year;
(iii) For tax year 2007, the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or three-fifths of the difference between all taxes charged the
corporation under this chapter and any credits allowable against
such tax, except the qualifying pass-through entity tax credit
described in division (A)(30) of section 5733.98 of the Revised
Code and the refundable credits
described in divisions (A)(31) to
(35) of section 5733.98 of the Revised Code applicable to that tax
year;
(iv) For tax year 2008, the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or two-fifths of the difference between all taxes charged the
corporation under this chapter and any credits allowable against
such tax, except the qualifying pass-through entity tax credit
described in division (A)(30) of section 5733.98 of the Revised
Code and the refundable credits
described in divisions (A)(31) to
(35) of section 5733.98 of the Revised Code applicable to that tax
year;
(v) For tax year 2009, the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or one-fifth of the difference between all taxes charged the
corporation under this chapter and any credits allowable against
such tax, except the qualifying pass-through entity tax credit
described in division (A)(30) of section 5733.98 of the Revised
Code and the refundable credits
described in divisions (A)(31),
(32), (33), and (34) of section 5733.98 of the Revised Code
applicable to that tax year;
(vi) For tax year 2010 and each tax year thereafter, no tax.
(b) A corporation shall subtract from the amount calculated
under division (G)(2)(a)(ii), (iii), (iv), or (v) of this section
any qualifying pass-through entity tax credit described in
division (A)(30) and any refundable credits described in divisions
(A)(31) to (35) of section 5733.98 of the Revised Code to which
the corporation is entitled. Any unused qualifying pass-through
entity tax credit is not refundable.
(c) For the purposes of computing the amount of a credit that
may be carried forward to a subsequent tax year under division
(G)(2) of this section, a credit is utilized against the tax for a
tax year to the extent the credit applies against the tax for that
tax year, even if the difference is then multiplied by the
applicable fraction under division (G)(2)(a) of this section.
(3) Nothing in division (G) of this section eliminates or
reduces the tax imposed by section 5733.41 of the Revised Code on
a qualifying pass-through entity.
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) For tax year 2005, the credit for taxes paid by a
qualifying pass-through entity allowed under section 5733.0611 of
the Revised Code;
(2) The credit allowed for financial institutions under
section 5733.45 of the Revised Code;
(3) The credit for qualifying affiliated groups under section
5733.068 of the Revised Code;
(4) The subsidiary corporation credit under section 5733.067
of the Revised Code;
(5) The savings and loan assessment credit under section
5733.063 of the Revised Code;
(6) The credit for recycling and litter prevention donations
under section 5733.064 of the Revised Code;
(7) The credit for employers that enter into agreements with
child day-care centers under section 5733.36 of the Revised Code;
(8) The credit for employers that reimburse employee child
care expenses under section 5733.38 of the Revised Code;
(9) The credit for maintaining railroad active grade crossing
warning devices under section 5733.43 of the Revised Code;
(10) The credit for purchases of lights and reflectors under
section 5733.44 of the Revised Code;
(11) The job retention credit under division (B) of section
5733.0610 of the Revised Code;
(12) The credit for tax years 2008 and 2009 for selling
alternative fuel under section 5733.48 of the Revised Code;
(13) The second credit for purchases of new manufacturing
machinery and equipment under section 5733.33 of the Revised Code;
(14) The job training credit under section 5733.42 of the
Revised Code;
(15) The credit for authorized donations under section
3310.30 of the Revised Code;
(16) The credit for qualified research expenses under section
5733.351 of the Revised Code;
(16)(17) The enterprise zone credit under section 5709.66 of
the Revised Code;
(17)(18) The credit for the eligible costs associated with a
voluntary action under section 5733.34 of the Revised Code;
(18)(19) The credit for employers that establish on-site
child day-care centers under section 5733.37 of the Revised Code;
(19)(20) The ethanol plant investment credit under section
5733.46 of the Revised Code;
(20)(21) The credit for purchases of qualifying grape
production property under section 5733.32 of the Revised Code;
(21)(22) The export sales credit under section 5733.069 of
the Revised Code;
(22)(23) The credit for research and development and
technology transfer investors under section 5733.35 of the Revised
Code;
(23)(24) The enterprise zone credits under section 5709.65 of
the Revised Code;
(24)(25) The credit for using Ohio coal under section 5733.39
of the Revised Code;
(25)(26) The credit for purchases of qualified low-income
community investments under section 5733.58 of the Revised Code;
(26)(27) The credit for small telephone companies under
section 5733.57 of the Revised Code;
(27)(28) The credit for eligible nonrecurring 9-1-1 charges
under section 5733.55 of the Revised Code;
(28)(29) For tax year 2005, the credit for providing programs
to aid the communicatively impaired under division (A) of section
5733.56 of the Revised Code;
(29)(30) The research and development credit under section
5733.352 of the Revised Code;
(30)(31) For tax years 2006 and subsequent tax years, the
credit for taxes paid by a qualifying pass-through entity allowed
under section 5733.0611 of the Revised Code;
(31)(32) The refundable credit for rehabilitating a historic
building under section 5733.47 of the Revised Code;
(32)(33) The refundable jobs creation credit under division
(A) of section 5733.0610 of the Revised Code;
(33)(34) The refundable credit for tax withheld under
division (B)(2) of section 5747.062 of the Revised Code;
(34)(35) The refundable credit under section 5733.49 of the
Revised Code for losses on loans made to the Ohio venture capital
program under sections 150.01 to 150.10 of the Revised Code;
(35)(36) For tax years 2006, 2007, and 2008, the refundable
credit allowable under division (B) of section 5733.56 of the
Revised Code;
(36)(37) The refundable motion picture production credit
under section 5733.59 of the Revised Code.
(B) For any credit except the refundable credits enumerated
in divisions (A)(31) to (36) of this section, 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. 5747.98. (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 low-income credit under section 5747.056 of the
Revised Code;
(9) The credit for displaced workers who pay for job training
under section 5747.27 of the Revised Code;
(10) The campaign contribution credit under section 5747.29
of the Revised Code;
(11) The twenty-dollar personal exemption credit under
section 5747.022 of the Revised Code;
(12) The joint filing credit under division (G) of section
5747.05 of the Revised Code;
(13) The nonresident credit under division (A) of section
5747.05 of the Revised Code;
(14) The credit for a resident's out-of-state income under
division (B) of section 5747.05 of the Revised Code;
(15) The credit for employers that enter into agreements with
child day-care centers under section 5747.34 of the Revised Code;
(16) The credit for employers that reimburse employee child
care expenses under section 5747.36 of the Revised Code;
(17) The credit for adoption of a minor child under section
5747.37 of the Revised Code;
(18) The credit for purchases of lights and reflectors under
section 5747.38 of the Revised Code;
(19) The job retention credit under division (B) of section
5747.058 of the Revised Code;
(20) The credit for selling alternative fuel under section
5747.77 of the Revised Code;
(21) 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;
(22) The job training credit under section 5747.39 of the
Revised Code;
(23) The enterprise zone credit under section 5709.66 of the
Revised Code;
(24) The credit for the eligible costs associated with a
voluntary action under section 5747.32 of the Revised Code;
(25) The credit for authorized donations under section
3310.30 of the Revised Code;
(26) The credit for employers that establish on-site child
day-care centers under section 5747.35 of the Revised Code;
(26)(27) The ethanol plant investment credit under section
5747.75 of the Revised Code;
(27)(28) The credit for purchases of qualifying grape
production property under section 5747.28 of the Revised Code;
(28)(29) The export sales credit under section 5747.057 of
the Revised Code;
(29)(30) The credit for research and development and
technology transfer investors under section 5747.33 of the Revised
Code;
(30)(31) The enterprise zone credits under section 5709.65 of
the Revised Code;
(31)(32) The research and development credit under section
5747.331 of the Revised Code;
(32)(33) The credit for rehabilitating a historic building
under section 5747.76 of the Revised Code;
(33)(34) The refundable credit for rehabilitating a historic
building under section 5747.76 of the Revised Code;
(34)(35) The refundable jobs creation credit under division
(A) of section 5747.058 of the Revised Code;
(35)(36) The refundable credit for taxes paid by a qualifying
entity granted under section 5747.059 of the Revised Code;
(36)(37) The refundable credits for taxes paid by a
qualifying pass-through entity granted under division (J) of
section 5747.08 of the Revised Code;
(37)(38) The refundable credit for tax withheld under
division (B)(1) of section 5747.062 of the Revised Code;
(38)(39) The refundable credit for tax withheld under section
5747.063 of the Revised Code;
(39)(40) The refundable credit under section 5747.80 of the
Revised Code for losses on loans made to the Ohio venture capital
program under sections 150.01 to 150.10 of the Revised Code;
(40)(41) The refundable motion picture production credit
under section 5747.66 of the Revised Code.
(B) For any credit, except the refundable credits enumerated
in 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.
Section 2. That existing sections 109.572, 5725.98, 5729.98,
5733.01, 5733.98, and 5747.98 of the Revised Code are hereby
repealed.
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