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Sub. H. B. No. 307 As Passed by the HouseAs Passed by the House
130th General Assembly | Regular Session | 2013-2014 |
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Cosponsors:
Representatives Pelanda, Wachtmann, Barnes, Bishoff, Brown, Hottinger, Johnson, Schuring, Sears, Smith, Sprague, Adams, J., Adams, R., Amstutz, Baker, Beck, Blair, Burkley, Conditt, Curtin, Damschroder, Derickson, Duffey, Fedor, Green, Hackett, Hagan, C., Hall, Hayes, Henne, Hill, Huffman, Landis, Maag, McClain, Patmon, Patterson, Pillich, Retherford, Roegner, Rosenberger, Stebelton, Terhar, Thompson, Young Speaker Batchelder
A BILL
To amend sections 3107.055, 3107.062, 3107.064,
3107.07, 3107.16, 5103.17, 5747.37, and 5747.98
and to enact sections 3107.067, 3107.068,
3107.069, 3107.0610, 3107.0611, 3107.0612,
3107.0613, 3107.0614, 3107.0615, 3107.0616, and
3107.0617 of the Revised Code to require that
certain pre-birth adoption notifications be sent
to each putative father; to reduce the time within
which a putative father must register with the
putative father registry; to reduce the period of
time to appeal an adoption decree; to permit
certain entities to advertise regarding the
adoption of children; to define for purposes of an
adoption "living expenses" of a birth mother and
to specify how they must be paid; and to increase
the adoption income tax credit.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 3107.055, 3107.062, 3107.064,
3107.07, 3107.16, 5103.17, 5747.37, and 5747.98 be amended and
sections 3107.067, 3107.068, 3107.069, 3107.0610, 3107.0611,
3107.0612, 3107.0613, 3107.0614, 3107.0615, 3107.0616, and
3107.0617 of the Revised Code be enacted to read as follows:
Sec. 3107.055. (A)(1) Notwithstanding section 3107.01 of the
Revised Code, as used in this section, "agency" does not include a
public children services agency.
(2) As used in this section, "living expenses" means any of
the following expenses incurred by a birth mother:
(a) Rental or mortgage payments;
(c) Payments for products or services required for the birth
mother or minor's sustenance or safety including, but not limited
to, food, household goods, personal care items, and the costs of
transportation to work or school.
(B) An agency or attorney, whichever arranges a minor's
adoption, shall file with the court a preliminary estimate
accounting not later than the time the adoption petition for the
minor is filed with the court. The agency or attorney, whichever
arranges the adoption, also shall file a final accounting with the
court before a final decree of adoption is issued or an
interlocutory order of adoption is finalized for the minor. The
agency or attorney shall complete and file accountings in a manner
acceptable to the court.
An accounting shall specify all disbursements of anything of
value the petitioner, a person on the petitioner's behalf, and the
agency or attorney made and has agreed to make in connection with
the minor's permanent surrender under division (B) of section
5103.15 of the Revised Code, placement under section 5103.16 of
the Revised Code, and adoption under this chapter. The agency or
attorney shall include in an accounting an itemization of each
expense listed in division (C) of this section. The itemization of
the expenses specified in divisions (C)(3) and (4) of this section
shall show the amount the agency or attorney charged or is going
to charge for the services and the actual cost to the agency or
attorney of providing the services. An accounting shall indicate
whether any expenses listed in division (C) of this section do not
apply to the adoption proceeding for which the accounting is
filed.
The agency or attorney shall include with a preliminary
estimate accounting and a final accounting a written statement
signed by the petitioner that the petitioner has reviewed the
accounting and attests to its accuracy.
(C) No petitioner, person acting on a petitioner's behalf, or
agency or attorney shall make or agree to make any disbursements
in connection with the minor's permanent surrender, placement, or
adoption other than for the following:
(1) Physician expenses incurred on behalf of the birth mother
or minor in connection with prenatal care, delivery, and
confinement prior to or following the minor's birth;
(2) Hospital or other medical facility expenses incurred on
behalf of the birth mother or minor in connection with the minor's
birth;
(3) Expenses charged by the attorney arranging the adoption
for providing legal services in connection with the placement and
adoption, including expenses incurred by the attorney pursuant to
sections 3107.031, 3107.032, 3107.081, 3107.082, 3107.09,
3107.101, and 3107.12 of the Revised Code;
(4) Expenses charged by the agency arranging the adoption for
providing services in connection with the permanent surrender and
adoption, including the agency's application fee and the expenses
incurred by the agency pursuant to sections 3107.031, 3107.032,
3107.09, 3107.101, 3107.12, 5103.151, and 5103.152 of the Revised
Code;
(5) Temporary costs of routine maintenance and medical care
for a minor required under section 5103.16 of the Revised Code if
the person seeking to adopt the minor refuses to accept placement
of the minor;
(6) Guardian ad litem fees incurred on behalf of the minor in
any court proceedings;
(7) Foster care expenses incurred in connection with any
temporary care and maintenance of the minor;
(8) Court expenses incurred in connection with the minor's
permanent surrender, placement, and adoption;
(9) Living expenses not exceeding three thousand dollars for
the birth mother that are incurred during pregnancy through the
sixtieth day after the date the minor is born and paid by the
petitioner to the birth mother through the attorney or agency
arranging the minor's adoption.
(D) If a court determines from an accounting that an amount
that is going to be disbursed for an expense listed in division
(C) of this section is unreasonable, the court may order a
reduction in the amount to be disbursed. If a court determines
from an accounting that an unreasonable amount was disbursed for
an expense listed in division (C) of this section, the court may
order the person who received the disbursement to refund to the
person who made the disbursement an amount the court orders.
If a court determines from an accounting that a disbursement
for an expense not permitted by division (C) of this section is
going to be made, the court may issue an injunction prohibiting
the disbursement. If a court determines from an accounting that a
disbursement for an expense not permitted by division (C) of this
section was made, the court may order the person who received the
disbursement to return it to the person who made the disbursement.
If a court determines that a final accounting does not
completely report all the disbursements that are going to be made
or have been made in connection with the minor's permanent
surrender, placement, and adoption, the court shall order the
agency or attorney to file with the court an accounting that
completely reports all such disbursements.
The agency or attorney shall file the final accounting with
the court not later than ten days prior to the date scheduled for
the final hearing on the adoption. The court may not issue a final
decree of adoption or finalize an interlocutory order of adoption
of a minor until at least ten days after the agency or attorney
files the final accounting.
(E) An attorney or agency that makes payments for services or
items that qualify as living expenses under division (C)(9) of
this section shall make a reasonable and good faith effort to make
the payments directly to the entity providing the service or item.
(F) This section does not apply to an adoption by a
stepparent whose spouse is a biological or adoptive parent of the
minor.
Sec. 3107.062. The department of job and family services
shall establish a putative father registry. To register, a
putative father must complete a registration form prescribed under
section 3107.065 of the Revised Code and submit it to the
department. The registration form shall include the putative
father's name; the name of the mother of the person he claims as
his child; and the address or telephone number at which he wishes
to receive, pursuant to section 3107.11 of the Revised Code,
notice of any petition that may be filed to adopt a minor he
claims as his child.
A putative father may register at any time. For the purpose
of preserving the requirement of his consent to an adoption, and
except as provided in section 3107.0612 of the Revised Code, a
putative father shall register before or not later than thirty
seven days after the birth of the child. No fee shall be charged
for registration.
On receipt of a completed registration form, the department
shall indicate on the form the date of receipt and file it in the
putative father registry. The department shall maintain
registration forms in a manner that enables it to access a
registration form using either the name of the putative father or
of the mother.
Sec. 3107.064. (A) Except as provided in division (B) of
this section, a court shall not issue a final decree of adoption
or finalize an interlocutory order of adoption unless the mother
placing the minor for adoption or the agency or attorney arranging
the adoption files with the court a certified document provided by
the department of job and family services under section 3107.063
of the Revised Code. The Except as provided in section 3107.0610
of the Revised Code, the court shall not accept the document
unless the date the department places on the document pursuant to
that section is thirty-one eight or more days after the date of
the minor's birth.
(B) The document described in division (A) of this section is
not required if any of the following apply:
(1) The mother was married at the time the minor was
conceived or born;
(2) The parent placing the minor for adoption previously
adopted the minor;
(3) Prior to the date a petition to adopt the minor is filed,
a man has been determined to have a parent and child relationship
with the minor by a court proceeding pursuant to sections 3111.01
to 3111.18 of the Revised Code, a court proceeding in another
state, an administrative agency proceeding pursuant to sections
3111.38 to 3111.54 of the Revised Code, or an administrative
agency proceeding in another state;
(4) The minor's father acknowledged paternity of the minor
and that acknowledgment has become final pursuant to section
2151.232, 3111.25, or 3111.821 of the Revised Code;
(5) A public children services agency has permanent custody
of the minor pursuant to Chapter 2151. or division (B) of section
5103.15 of the Revised Code after both parents lost or surrendered
parental rights, privileges, and responsibilities over the minor.
Sec. 3107.067. (A) Before the birth of a child and with the
written consent of the mother of the child, any of the following
may serve or caused to be served actual notice to a putative
father of the child that the mother of the child is considering
placing the child for adoption:
(2) An attorney representing the person seeking to adopt the
child;
(3) An attorney representing the mother of the child.
(B) As used in this section, "actual notice" means written
notice that is actually received by the putative father and
includes personal service or certified mail.
Sec. 3107.068. The mother of a child is not obligated to
place the child for adoption even if notice is served to a
putative father of the child under section 3107.067 of the Revised
Code.
Sec. 3107.069. (A) If notice to a putative father is served
by a party listed in division (A)(1) or (2) of section 3107.067 of
the Revised Code, an agency or an attorney representing the person
seeking to adopt a child, when filing a petition for adoption of
the child, shall submit to the court an affidavit setting forth
the circumstances surrounding the service of actual notice
including the time, if known, date, and manner in which the actual
notice was provided.
(B) If notice to a putative father is served by a party
listed in division (A)(3) of section 3107.067 of the Revised Code,
an agency or an attorney representing the person seeking to adopt
a child, when filing a petition for adoption of the child, shall
submit to the court an affidavit prepared by the attorney
representing the mother of the child setting forth the
circumstances surrounding the service of actual notice including
the time, if known, date, and manner in which the actual notice
was provided.
Sec. 3107.0610. For purposes of section 3107.064 of the
Revised Code, if notice is served to a putative father in
accordance with section 3107.067 of the Revised Code, a court
shall not accept a certified document provided by the department
of job and family services under section 3107.063 of the Revised
Code unless the date the department places on the document
pursuant to that section is thirty-one or more days after the date
the notice was served.
Sec. 3107.0611. Notice served under section 3107.067 of the
Revised Code shall be provided to the putative father of the child
in substantially the following form:
"......................... (putative father's name), who has
been named as the father of the unborn child of
......................... (birth mother's name), or who claims to
be the father of the unborn child, is notified that
......................... (birth mother's name) has expressed an
intention to place the child for adoption.
If ......................... (putative father's name) seeks
to preserve the requirement of his consent to the adoption of the
unborn child, he must register with the Ohio Putative Father
Registry not later than thirty days after the receipt of this
notice.
If ......................... (putative father's name) does
not register with the Ohio Putative Father Registry within thirty
days after receiving this notice, the putative father's consent to
the adoption shall be irrevocably implied and the putative father
loses the right to contest the adoption or the validity of his
implied consent to the adoption.
Nothing ......................... (birth mother's name) or
anyone else says to ......................... (putative father's
name) relieves ......................... (putative father's name)
of his obligations under this notice.
Under Ohio law, a putative father means a man, including one
under age eighteen, who may be a child's father and to whom all of
the following apply:
(1) He is not married to the child's mother at the time of
the child's conception or birth;
(2) He has not adopted the child;
(3) He has not been determined, prior to the date a petition
to adopt the child is filed, to have a parent and child
relationship with the child by a court proceeding pursuant to
sections 3111.01 to 3111.18 of the Revised Code, a court
proceeding in another state, an administrative agency proceeding
pursuant to sections 3111.38 to 3111.54 of the Revised Code, or an
administrative agency proceeding in another state;
(4) He has not acknowledged paternity of the child pursuant
to sections 3111.20 to 3111.35 of the Revised Code.
For purposes of this notice, .........................
(putative father's name) is a putative father under the laws in
Ohio regarding adoption."
Sec. 3107.0612. A putative father who receives a notice as
provided in section 3107.067 of the Revised Code and who wishes to
preserve the right to consent to the placement for adoption of the
child who is the subject of the notice shall register with the
putative father registry not later than thirty days after
receiving the notice in the manner provided in section 3107.062 of
the Revised Code.
Sec. 3107.0613. Not later than thirty days after receiving a
notice under section 3107.067 of the Revised Code, a putative
father who has registered with the putative father registry in
accordance with section 3107.0612 of the Revised Code shall notify
the agency or attorney who served or caused to be served the
notice that he is registered with the registry.
Sec. 3107.0614. (A) A notice served in accordance with
section 3107.067 of the Revised Code on a putative father who is a
resident of Ohio is valid regardless of whether the notice is
served within or outside Ohio.
(B) A notice served in accordance with section 3107.067 of
the Revised Code outside Ohio on a putative father who is not a
resident of Ohio is valid if the child was conceived:
(2) Outside Ohio, if the laws of the state in which the
father is served notice or resides or in which the child was
conceived allow a putative father to register with the state to
preserve his right to consent to the placement of a child for
adoption.
Sec. 3107.0615. A putative father's consent to the adoption
of the child is irrevocably implied if the putative father fails
to register with the putative father registry as required under
section 3107.0612 of the Revised Code.
Sec. 3107.0616. Sections 3107.08 to 3107.084 of the Revised
Code do not apply to the adoption of a child for whom a notice is
sent to the child's putative father in accordance with section
3107.067 of the Revised Code if the putative father fails to
register with the putative father registry not later than thirty
days after receiving the notice.
Sec. 3107.0617. A putative father whose consent to adoption
is irrevocably implied under section 3107.0615 of the Revised Code
is not entitled to contest either of the following:
(A) The adoption of the child who is the subject of the
notice received under section 3107.067 of the Revised Code;
(B) The validity of the putative father's implied consent to
the adoption.
Sec. 3107.07. Consent to adoption is not required of any of
the following:
(A) A parent of a minor, when it is alleged in the adoption
petition and the court, after proper service of notice and
hearing, finds by clear and convincing evidence that the parent
has failed without justifiable cause to provide more than de
minimis contact with the minor or to provide for the maintenance
and support of the minor as required by law or judicial decree for
a period of at least one year immediately preceding either the
filing of the adoption petition or the placement of the minor in
the home of the petitioner.
(B) The putative father of a minor if either of the following
applies:
(1) The Except as provided in section 3107.0612 of the
Revised Code, the putative father fails to register as the minor's
putative father with the putative father registry established
under section 3107.062 of the Revised Code not later than thirty
seven days after the minor's birth;
(2) The court finds, after proper service of notice and
hearing, that any of the following are the case:
(a) The putative father is not the father of the minor;
(b) The putative father has willfully abandoned or failed to
care for and support the minor;
(c) The putative father has willfully abandoned the mother of
the minor during her pregnancy and up to the time of her surrender
of the minor, or the minor's placement in the home of the
petitioner, whichever occurs first.
(C) Except as provided in section 3107.071 of the Revised
Code, a parent who has entered into a voluntary permanent custody
surrender agreement under division (B) of section 5103.15 of the
Revised Code;
(D) A parent whose parental rights have been terminated by
order of a juvenile court under Chapter 2151. of the Revised Code;
(E) A parent who is married to the petitioner and supports
the adoption;
(F) The father, or putative father, of a minor if the minor
is conceived as the result of the commission of rape by the father
or putative father and the father or putative father is convicted
of or pleads guilty to the commission of that offense. As used in
this division, "rape" means a violation of section 2907.02 of the
Revised Code or a similar law of another state.
(G) A legal guardian or guardian ad litem of a parent
judicially declared incompetent in a separate court proceeding who
has failed to respond in writing to a request for consent, for a
period of thirty days, or who, after examination of the written
reasons for withholding consent, is found by the court to be
withholding consent unreasonably;
(H) Any legal guardian or lawful custodian of the person to
be adopted, other than a parent, who has failed to respond in
writing to a request for consent, for a period of thirty days, or
who, after examination of the written reasons for withholding
consent, is found by the court to be withholding consent
unreasonably;
(I) The spouse of the person to be adopted, if the failure of
the spouse to consent to the adoption is found by the court to be
by reason of prolonged unexplained absence, unavailability,
incapacity, or circumstances that make it impossible or
unreasonably difficult to obtain the consent or refusal of the
spouse;
(J) Any parent, legal guardian, or other lawful custodian in
a foreign country, if the person to be adopted has been released
for adoption pursuant to the laws of the country in which the
person resides and the release of such person is in a form that
satisfies the requirements of the immigration and naturalization
service of the United States department of justice for purposes of
immigration to the United States pursuant to section 101(b)(1)(F)
of the "Immigration and Nationality Act," 75 Stat. 650 (1961), 8
U.S.C. 1101(b)(1)(F), as amended or reenacted.
(K) Except as provided in divisions (G) and (H) of this
section, a juvenile court, agency, or person given notice of the
petition pursuant to division (A)(1) of section 3107.11 of the
Revised Code that fails to file an objection to the petition
within fourteen days after proof is filed pursuant to division (B)
of that section that the notice was given;
(L) Any guardian, custodian, or other party who has temporary
custody of the child.
Sec. 3107.16. (A) Appeals from the probate court are subject
to the Rules of Appellate Procedure and, to the extent not in
conflict with those rules, Chapter 2505. of the Revised Code.
Unless there is good cause for delay, appeals shall be heard on an
expedited basis.
(B) Subject to the disposition of an appeal, upon the
expiration of one year sixty days after an adoption decree is
issued, the decree cannot be questioned by any person, including
the petitioner, in any manner or upon any ground, including fraud,
misrepresentation, failure to give any required notice, or lack of
jurisdiction of the parties or of the subject matter, unless, in
the case of the adoption of a minor, the petitioner has not taken
custody of the minor, or, in the case of the adoption of a minor
by a stepparent, the adoption would not have been granted but for
fraud perpetrated by the petitioner or the petitioner's spouse,
or, in the case of the adoption of an adult, the adult had no
knowledge of the decree within the one-year sixty-day period.
Sec. 5103.17. (A) As used in this section:
(1) "Advertise" means a method of communication that is
electronic, written, visual, or oral and made by means of personal
representation, newspaper, magazine, circular, billboard, direct
mailing, sign, radio, television, telephone, or otherwise.
(2) "Qualified adoptive parent" means a person who is
eligible to adopt a child under section 3107.03 of the Revised
Code and for whom an assessor has conducted a home study to
determine whether the person is suitable to adopt a child, if
required by section 3107.031 of the Revised Code.
(B) Subject to section 5103.16 of the Revised Code and to
division (C), (D), or (E) of this section, no person or government
entity, other than a private child placing agency or private
noncustodial agency certified by the department of job and family
services under section 5103.03 of the Revised Code or a public
children services agency, shall advertise that the person or
government entity will adopt children or place them in foster
homes, hold out inducements to parents to part with their
offspring, or in any manner knowingly become a party to the
separation of a child from the child's parents or guardians,
except through a juvenile court or probate court commitment.
(C) The biological parent of a child may advertise the
availability for placement of the parent's child for adoption to a
qualified adoptive person.
(D) A qualified adoptive parent may advertise that the
qualified adoptive parent is available for placement of a child
into the qualified adoptive parent's care for the purpose of
adopting the child.
(E) A government entity may advertise about its role in the
placement of children for adoption or any other information that
would be relevant to qualified adoptive parents.
(F) Except as provided in section 3107.055 of the Revised
Code, the following apply:
(1) No person shall offer money or anything of value in
exchange for placement of a child for adoption.
(2) No biological parent may request money or anything of
value in exchange for placement for adoption of the parent's child
with a qualified adoptive person.
(G) If the department of job and family services has
reasonable cause to believe a violation of this section has been
committed, the department shall notify the attorney general or the
county prosecutor, city attorney, village solicitor, or other
chief legal officer of the political subdivision in which the
violation has allegedly occurred. On receipt of the notification,
the attorney general, county prosecutor, city attorney, village
solicitor, or other chief legal officer shall take action to
enforce this section through injunctive relief or criminal charge.
Sec. 5747.37. As used in this section:
(A) "Minor child" means a person under eighteen years of age.
(B) "Legally adopt" means to adopt a minor child pursuant to
Chapter 3107. of the Revised Code, or pursuant to the laws of any
other state or nation if such an adoption is recognizable under
section 3107.18 of the Revised Code. For the purposes of this
section, a minor child is legally adopted when the final decree or
order of adoption is issued by the proper court under the laws of
the state or nation under which the child is adopted, or, in the
case of an interlocutory order of adoption, when the order becomes
final under the laws of the state or nation. "Legally adopt" does
not include the adoption of a minor child by the child's
stepparent.
There is hereby granted a credit against the tax imposed by
section 5747.02 of the Revised Code for the legal adoption by a
taxpayer of a minor child. The amount of the credit shall be one
ten thousand five hundred dollars for each minor child legally
adopted by the taxpayer. The taxpayer shall claim the credit for
each child beginning with the taxable year in which the child was
legally adopted. If the sum of the credit to which the taxpayer
would otherwise be entitled under this section is greater than the
tax due under section 5747.02 of the Revised Code for that taxable
year after allowing for any other credits that precede the credit
under this section in the order required under section 5747.98 of
the Revised Code, such excess shall be allowed as a credit in each
of the ensuing two five taxable years, but the amount of any
excess credit allowed in any such taxable year shall be deducted
from the balance carried forward to the ensuing taxable year. The
credit shall be claimed in the order required under section
5747.98 of the Revised Code. For the purposes of making tax
payments under this chapter, taxes equal to the amount of the
credit shall be considered to be paid to this state on the first
day of the taxable year.
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 earned income credit under section 5747.71 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)(18) The nonrefundable job retention credit under
division (B) of section 5747.058 of the Revised Code;
(20)(19) The credit for selling alternative fuel under
section 5747.77 of the Revised Code;
(21)(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;
(22)(21) The job training credit under section 5747.39 of the
Revised Code;
(23)(22) The enterprise zone credit under section 5709.66 of
the Revised Code;
(24)(23) The credit for the eligible costs associated with a
voluntary action under section 5747.32 of the Revised Code;
(24) The credit for adoption of a minor child under section
5747.37 of the Revised Code;
(25) The credit for employers that establish on-site child
day-care centers under section 5747.35 of the Revised Code;
(26) The ethanol plant investment credit under section
5747.75 of the Revised Code;
(27) The credit for purchases of qualifying grape production
property under section 5747.28 of the Revised Code;
(28) The small business investment credit under section
5747.81 of the Revised Code;
(29) The enterprise zone credits under section 5709.65 of the
Revised Code;
(30) The research and development credit under section
5747.331 of the Revised Code;
(31) The credit for rehabilitating a historic building under
section 5747.76 of the Revised Code;
(32) The refundable credit for rehabilitating a historic
building under section 5747.76 of the Revised Code;
(33) The refundable jobs creation credit or job retention
credit under division (A) of section 5747.058 of the Revised Code;
(34) The refundable credit for taxes paid by a qualifying
entity granted under section 5747.059 of the Revised Code;
(35) The refundable credits for taxes paid by a qualifying
pass-through entity granted under division (J) of section 5747.08
of the Revised Code;
(36) 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;
(37) The refundable motion picture production credit under
section 5747.66 of the Revised Code.;
(38) The refundable credit for financial institution taxes
paid by a pass-through entity granted under section 5747.65 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 3107.055, 3107.062,
3107.064, 3107.07, 3107.16, 5103.17, 5747.37, and 5747.98 of the
Revised Code are hereby repealed.
Section 3. The amendment by this act of section 5747.37 of
the Revised Code applies to taxable years ending on or after the
effective date of this act.
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