Bill Text: OH HB158 | 2013-2014 | 130th General Assembly | Introduced

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Bill Title: To authorize nonrefundable tax credits for donations to nonprofit entities providing scholarships to low-income students enrolling in nonpublic schools.

Spectrum: Moderate Partisan Bill (Republican 13-4)

Status: (Introduced - Dead) 2013-05-07 - To Education [HB158 Detail]

Download: Ohio-2013-HB158-Introduced.html

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As Introduced

130th General Assembly Regular Session 2013-2014

H. B. No. 158

Representatives Brenner, Patmon 

Cosponsors: Representatives Henne, McClain, Terhar, Hood, Thompson, Huffman, Reece, Barnes, Butler, Stautberg, Maag, Stebelton, Driehaus, Sears, Boose 

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A BILL

To amend sections 109.572, 5725.98, 5726.98, 5729.98,

1

and 5747.98 and to enact section 3310.30 of the

2

Revised Code to authorize nonrefundable tax

3

credits for donations to nonprofit entities

4

providing scholarships to low-income students

5

enrolling in nonpublic schools.

6

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

Section 1.  That sections 109.572, 5725.98, 5726.98, 5729.98,	7
and 5747.98 be amended and section 3310.30 of the Revised Code be	8
enacted to read as follows:	9

Sec. 109.572. (A)(1) Upon receipt of a request pursuant to	10
section 121.08, 3301.32, 3301.541, or 3319.39 of the Revised Code,	11
a completed form prescribed pursuant to division (C)(1) of this	12
section, and a set of fingerprint impressions obtained in the	13
manner described in division (C)(2) of this section, the	14
superintendent of the bureau of criminal identification and	15
investigation shall conduct a criminal records check in the manner	16
described in division (B) of this section to determine whether any	17
information exists that indicates that the person who is the	18
subject of the request previously has been convicted of or pleaded	19
guilty to any of the following:	20

(a) A violation of section 2903.01, 2903.02, 2903.03,	21
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	22
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05,	23
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23,	24
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2911.01,	25
2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 2919.24, 2919.25,	26
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05,	27
2925.06, or 3716.11 of the Revised Code, felonious sexual	28
penetration in violation of former section 2907.12 of the Revised	29
Code, a violation of section 2905.04 of the Revised Code as it	30
existed prior to July 1, 1996, a violation of section 2919.23 of	31
the Revised Code that would have been a violation of section	32
2905.04 of the Revised Code as it existed prior to July 1, 1996,	33
had the violation been committed prior to that date, or a	34
violation of section 2925.11 of the Revised Code that is not a	35
minor drug possession offense;	36

(b) A violation of an existing or former law of this state,	37
any other state, or the United States that is substantially	38
equivalent to any of the offenses listed in division (A)(1)(a) of	39
this section;	40

(c) If the request is made pursuant to section 3319.39 of the	41
Revised Code for an applicant who is a teacher, any offense	42
specified in section 3319.31 of the Revised Code.	43

(2) On receipt of a request pursuant to section 3712.09 or	44
3721.121 of the Revised Code, a completed form prescribed pursuant	45
to division (C)(1) of this section, and a set of fingerprint	46
impressions obtained in the manner described in division (C)(2) of	47
this section, the superintendent of the bureau of criminal	48
identification and investigation shall conduct a criminal records	49
check with respect to any person who has applied for employment in	50
a position for which a criminal records check is required by those	51
sections. The superintendent shall conduct the criminal records	52
check in the manner described in division (B) of this section to	53
determine whether any information exists that indicates that the	54
person who is the subject of the request previously has been	55
convicted of or pleaded guilty to any of the following:	56

(a) A violation of section 2903.01, 2903.02, 2903.03,	57
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	58
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05,	59
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31,	60
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,	61
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21,	62
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36,	63
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13,	64
2925.22, 2925.23, or 3716.11 of the Revised Code;	65

(b) An existing or former law of this state, any other state,	66
or the United States that is substantially equivalent to any of	67
the offenses listed in division (A)(2)(a) of this section.	68

(3) On receipt of a request pursuant to section 173.27,	69
173.394, 3701.881, 5111.032, 5111.033, 5111.034, 5123.081, or	70
5123.169 of the Revised Code, a completed form prescribed pursuant	71
to division (C)(1) of this section, and a set of fingerprint	72
impressions obtained in the manner described in division (C)(2) of	73
this section, the superintendent of the bureau of criminal	74
identification and investigation shall conduct a criminal records	75
check of the person for whom the request is made. The	76
superintendent shall conduct the criminal records check in the	77
manner described in division (B) of this section to determine	78
whether any information exists that indicates that the person who	79
is the subject of the request previously has been convicted of,	80
has pleaded guilty to, or has been found eligible for intervention	81
in lieu of conviction for any of the following, regardless of the	82
date of the conviction, the date of entry of the guilty plea, or	83
the date the person was found eligible for intervention in lieu of	84
conviction:	85

(a) A violation of section 959.13, 959.131, 2903.01, 2903.02,	86
2903.03, 2903.04, 2903.041, 2903.11, 2903.12, 2903.13, 2903.15,	87
2903.16, 2903.21, 2903.211, 2903.22, 2903.34, 2903.341, 2905.01,	88
2905.02, 2905.05, 2905.11, 2905.12, 2905.32, 2905.33, 2907.02,	89
2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09,	90
2907.21, 2907.22, 2907.23, 2907.24, 2907.25, 2907.31, 2907.32,	91
2907.321, 2907.322, 2907.323, 2907.33, 2909.02, 2909.03, 2909.04,	92
2909.22, 2909.23, 2909.24, 2911.01, 2911.02, 2911.11, 2911.12,	93
2911.13, 2913.02, 2913.03, 2913.04, 2913.05, 2913.11, 2913.21,	94
2913.31, 2913.32, 2913.40, 2913.41, 2913.42, 2913.43, 2913.44,	95
2913.441, 2913.45, 2913.46, 2913.47, 2913.48, 2913.49, 2913.51,	96
2917.01, 2917.02, 2917.03, 2917.31, 2919.12, 2919.121, 2919.123,	97
2919.22, 2919.23, 2919.24, 2919.25, 2921.03, 2921.11, 2921.12,	98
2921.13, 2921.21, 2921.24, 2921.32, 2921.321, 2921.34, 2921.35,	99
2921.36, 2921.51, 2923.12, 2923.122, 2923.123, 2923.13, 2923.161,	100
2923.162, 2923.21, 2923.32, 2923.42, 2925.02, 2925.03, 2925.04,	101
2925.041, 2925.05, 2925.06, 2925.09, 2925.11, 2925.13, 2925.14,	102
2925.141, 2925.22, 2925.23, 2925.24, 2925.36, 2925.55, 2925.56,	103
2927.12, or 3716.11 of the Revised Code;	104

(b) Felonious sexual penetration in violation of former	105
section 2907.12 of the Revised Code;	106

(c) A violation of section 2905.04 of the Revised Code as it	107
existed prior to July 1, 1996;	108

(d) A violation of section 2923.01, 2923.02, or 2923.03 of	109
the Revised Code when the underlying offense that is the object of	110
the conspiracy, attempt, or complicity is one of the offenses	111
listed in divisions (A)(3)(a) to (c) of this section;	112

(e) A violation of an existing or former municipal ordinance	113
or law of this state, any other state, or the United States that	114
is substantially equivalent to any of the offenses listed in	115
divisions (A)(3)(a) to (d) of this section.	116

(4) On receipt of a request pursuant to section 2151.86 of	117
the Revised Code, a completed form prescribed pursuant to division	118
(C)(1) of this section, and a set of fingerprint impressions	119
obtained in the manner described in division (C)(2) of this	120
section, the superintendent of the bureau of criminal	121
identification and investigation shall conduct a criminal records	122
check in the manner described in division (B) of this section to	123
determine whether any information exists that indicates that the	124
person who is the subject of the request previously has been	125
convicted of or pleaded guilty to any of the following:	126

(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03,	127
2903.04, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16, 2903.21,	128
2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05, 2907.02,	129
2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09,	130
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321,	131
2907.322, 2907.323, 2909.02, 2909.03, 2909.22, 2909.23, 2909.24,	132
2911.01, 2911.02, 2911.11, 2911.12, 2913.49, 2917.01, 2917.02,	133
2919.12, 2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161,	134
2925.02, 2925.03, 2925.04, 2925.05, 2925.06, 2927.12, or 3716.11	135
of the Revised Code, a violation of section 2905.04 of the Revised	136
Code as it existed prior to July 1, 1996, a violation of section	137
2919.23 of the Revised Code that would have been a violation of	138
section 2905.04 of the Revised Code as it existed prior to July 1,	139
1996, had the violation been committed prior to that date, a	140
violation of section 2925.11 of the Revised Code that is not a	141
minor drug possession offense, two or more OVI or OVUAC violations	142
committed within the three years immediately preceding the	143
submission of the application or petition that is the basis of the	144
request, or felonious sexual penetration in violation of former	145
section 2907.12 of the Revised Code;	146

(b) A violation of an existing or former law of this state,	147
any other state, or the United States that is substantially	148
equivalent to any of the offenses listed in division (A)(4)(a) of	149
this section.	150

(5) Upon receipt of a request pursuant to section 5104.012 or	151
5104.013 of the Revised Code, a completed form prescribed pursuant	152
to division (C)(1) of this section, and a set of fingerprint	153
impressions obtained in the manner described in division (C)(2) of	154
this section, the superintendent of the bureau of criminal	155
identification and investigation shall conduct a criminal records	156
check in the manner described in division (B) of this section to	157
determine whether any information exists that indicates that the	158
person who is the subject of the request has been convicted of or	159
pleaded guilty to any of the following:	160

(a) A violation of section 2903.01, 2903.02, 2903.03,	161
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.22,	162
2903.34, 2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04,	163
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22,	164
2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323,	165
2911.01, 2911.02, 2911.11, 2911.12, 2913.02, 2913.03, 2913.04,	166
2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 2913.31, 2913.32,	167
2913.33, 2913.34, 2913.40, 2913.41, 2913.42, 2913.43, 2913.44,	168
2913.441, 2913.45, 2913.46, 2913.47, 2913.48, 2913.49, 2919.12,	169
2919.22, 2919.24, 2919.25, 2921.11, 2921.13, 2923.01, 2923.12,	170
2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05, 2925.06, or	171
3716.11 of the Revised Code, felonious sexual penetration in	172
violation of former section 2907.12 of the Revised Code, a	173
violation of section 2905.04 of the Revised Code as it existed	174
prior to July 1, 1996, a violation of section 2919.23 of the	175
Revised Code that would have been a violation of section 2905.04	176
of the Revised Code as it existed prior to July 1, 1996, had the	177
violation been committed prior to that date, a violation of	178
section 2925.11 of the Revised Code that is not a minor drug	179
possession offense, a violation of section 2923.02 or 2923.03 of	180
the Revised Code that relates to a crime specified in this	181
division, or a second violation of section 4511.19 of the Revised	182
Code within five years of the date of application for licensure or	183
certification.	184

(b) A violation of an existing or former law of this state,	185
any other state, or the United States that is substantially	186
equivalent to any of the offenses or violations described in	187
division (A)(5)(a) of this section.	188

(6) Upon receipt of a request pursuant to section 5153.111 of	189
the Revised Code, a completed form prescribed pursuant to division	190
(C)(1) of this section, and a set of fingerprint impressions	191
obtained in the manner described in division (C)(2) of this	192
section, the superintendent of the bureau of criminal	193
identification and investigation shall conduct a criminal records	194
check in the manner described in division (B) of this section to	195
determine whether any information exists that indicates that the	196
person who is the subject of the request previously has been	197
convicted of or pleaded guilty to any of the following:	198

(a) A violation of section 2903.01, 2903.02, 2903.03,	199
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	200
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05,	201
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23,	202
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02,	203
2909.03, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22,	204
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03,	205
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code,	206
felonious sexual penetration in violation of former section	207
2907.12 of the Revised Code, a violation of section 2905.04 of the	208
Revised Code as it existed prior to July 1, 1996, a violation of	209
section 2919.23 of the Revised Code that would have been a	210
violation of section 2905.04 of the Revised Code as it existed	211
prior to July 1, 1996, had the violation been committed prior to	212
that date, or a violation of section 2925.11 of the Revised Code	213
that is not a minor drug possession offense;	214

(b) A violation of an existing or former law of this state,	215
any other state, or the United States that is substantially	216
equivalent to any of the offenses listed in division (A)(6)(a) of	217
this section.	218

(7) On receipt of a request for a criminal records check from	219
an individual pursuant to section 4749.03 or 4749.06 of the	220
Revised Code, accompanied by a completed copy of the form	221
prescribed in division (C)(1) of this section and a set of	222
fingerprint impressions obtained in a manner described in division	223
(C)(2) of this section, the superintendent of the bureau of	224
criminal identification and investigation shall conduct a criminal	225
records check in the manner described in division (B) of this	226
section to determine whether any information exists indicating	227
that the person who is the subject of the request has been	228
convicted of or pleaded guilty to a felony in this state or in any	229
other state. If the individual indicates that a firearm will be	230
carried in the course of business, the superintendent shall	231
require information from the federal bureau of investigation as	232
described in division (B)(2) of this section. Subject to division	233
(F) of this section, the superintendent shall report the findings	234
of the criminal records check and any information the federal	235
bureau of investigation provides to the director of public safety.	236

(8) On receipt of a request pursuant to section 1321.37,	237
1321.53, 1321.531, 1322.03, 1322.031, 3310.30, or 4763.05 of the	238
Revised Code, a completed form prescribed pursuant to division	239
(C)(1) of this section, and a set of fingerprint impressions	240
obtained in the manner described in division (C)(2) of this	241
section, the superintendent of the bureau of criminal	242
identification and investigation shall conduct a criminal records	243
check with respect to any person who has applied for a license,	244
permit, or certification from the department of commerce or a	245
division in the department, or who has been hired by an	246
educational scholarship organization. The superintendent shall	247
conduct the criminal records check in the manner described in	248
division (B) of this section to determine whether any information	249
exists that indicates that the person who is the subject of the	250
request previously has been convicted of or pleaded guilty to any	251
of the following: a violation of section 2913.02, 2913.11,	252
2913.31, 2913.51, or 2925.03 of the Revised Code; any other	253
criminal offense involving theft, receiving stolen property,	254
embezzlement, forgery, fraud, passing bad checks, money	255
laundering, or drug trafficking, or any criminal offense involving	256
money or securities, as set forth in Chapters 2909., 2911., 2913.,	257
2915., 2921., 2923., and 2925. of the Revised Code; or any	258
existing or former law of this state, any other state, or the	259
United States that is substantially equivalent to those offenses.	260

(9) On receipt of a request for a criminal records check from	261
the treasurer of state under section 113.041 of the Revised Code	262
or from an individual under section 4701.08, 4715.101, 4717.061,	263
4725.121, 4725.501, 4729.071, 4730.101, 4730.14, 4730.28,	264
4731.081, 4731.15, 4731.171, 4731.222, 4731.281, 4731.296,	265
4731.531, 4732.091, 4734.202, 4740.061, 4741.10, 4755.70,	266
4757.101, 4759.061, 4760.032, 4760.06, 4761.051, 4762.031,	267
4762.06, 4776.021, or 4779.091 of the Revised Code, accompanied by	268
a completed form prescribed under division (C)(1) of this section	269
and a set of fingerprint impressions obtained in the manner	270
described in division (C)(2) of this section, the superintendent	271
of the bureau of criminal identification and investigation shall	272
conduct a criminal records check in the manner described in	273
division (B) of this section to determine whether any information	274
exists that indicates that the person who is the subject of the	275
request has been convicted of or pleaded guilty to any criminal	276
offense in this state or any other state. Subject to division (F)	277
of this section, the superintendent shall send the results of a	278
check requested under section 113.041 of the Revised Code to the	279
treasurer of state and shall send the results of a check requested	280
under any of the other listed sections to the licensing board	281
specified by the individual in the request.	282

(10) On receipt of a request pursuant to section 1121.23,	283
1155.03, 1163.05, 1315.141, 1733.47, or 1761.26 of the Revised	284
Code, a completed form prescribed pursuant to division (C)(1) of	285
this section, and a set of fingerprint impressions obtained in the	286
manner described in division (C)(2) of this section, the	287
superintendent of the bureau of criminal identification and	288
investigation shall conduct a criminal records check in the manner	289
described in division (B) of this section to determine whether any	290
information exists that indicates that the person who is the	291
subject of the request previously has been convicted of or pleaded	292
guilty to any criminal offense under any existing or former law of	293
this state, any other state, or the United States.	294

(11) On receipt of a request for a criminal records check	295
from an appointing or licensing authority under section 3772.07 of	296
the Revised Code, a completed form prescribed under division	297
(C)(1) of this section, and a set of fingerprint impressions	298
obtained in the manner prescribed in division (C)(2) of this	299
section, the superintendent of the bureau of criminal	300
identification and investigation shall conduct a criminal records	301
check in the manner described in division (B) of this section to	302
determine whether any information exists that indicates that the	303
person who is the subject of the request previously has been	304
convicted of or pleaded guilty or no contest to any offense under	305
any existing or former law of this state, any other state, or the	306
United States that is a disqualifying offense as defined in	307
section 3772.07 of the Revised Code or substantially equivalent to	308
such an offense.	309

(12) On receipt of a request pursuant to section 2151.33 or	310
2151.412 of the Revised Code, a completed form prescribed pursuant	311
to division (C)(1) of this section, and a set of fingerprint	312
impressions obtained in the manner described in division (C)(2) of	313
this section, the superintendent of the bureau of criminal	314
identification and investigation shall conduct a criminal records	315
check with respect to any person for whom a criminal records check	316
is required by that section. The superintendent shall conduct the	317
criminal records check in the manner described in division (B) of	318
this section to determine whether any information exists that	319
indicates that the person who is the subject of the request	320
previously has been convicted of or pleaded guilty to any of the	321
following:	322

(a) A violation of section 2903.01, 2903.02, 2903.03,	323
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	324
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05,	325
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31,	326
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,	327
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21,	328
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36,	329
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13,	330
2925.22, 2925.23, or 3716.11 of the Revised Code;	331

(b) An existing or former law of this state, any other state,	332
or the United States that is substantially equivalent to any of	333
the offenses listed in division (A)(12)(a) of this section.	334

(B) Subject to division (F) of this section, the	335
superintendent shall conduct any criminal records check to be	336
conducted under this section as follows:	337

(1) The superintendent shall review or cause to be reviewed	338
any relevant information gathered and compiled by the bureau under	339
division (A) of section 109.57 of the Revised Code that relates to	340
the person who is the subject of the criminal records check,	341
including, if the criminal records check was requested under	342
section 113.041, 121.08, 173.27, 173.394, 1121.23, 1155.03,	343
1163.05, 1315.141, 1321.37, 1321.53, 1321.531, 1322.03, 1322.031,	344
1733.47, 1761.26, 2151.86, 3301.32, 3301.541, 3319.39, 3701.881,	345
3712.09, 3721.121, 3772.07, 4749.03, 4749.06, 4763.05, 5104.012,	346
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5123.169, or	347
5153.111 of the Revised Code, any relevant information contained	348
in records that have been sealed under section 2953.32 of the	349
Revised Code;	350

(2) If the request received by the superintendent asks for	351
information from the federal bureau of investigation, the	352
superintendent shall request from the federal bureau of	353
investigation any information it has with respect to the person	354
who is the subject of the criminal records check, including	355
fingerprint-based checks of national crime information databases	356
as described in 42 U.S.C. 671 if the request is made pursuant to	357
section 2151.86, 5104.012, or 5104.013 of the Revised Code or if	358
any other Revised Code section requires fingerprint-based checks	359
of that nature, and shall review or cause to be reviewed any	360
information the superintendent receives from that bureau. If a	361
request under section 3319.39 of the Revised Code asks only for	362
information from the federal bureau of investigation, the	363
superintendent shall not conduct the review prescribed by division	364
(B)(1) of this section.	365

(3) The superintendent or the superintendent's designee may	366
request criminal history records from other states or the federal	367
government pursuant to the national crime prevention and privacy	368
compact set forth in section 109.571 of the Revised Code.	369

(4) The superintendent shall include in the results of the	370
criminal records check a list or description of the offenses	371
listed or described in division (A)(1), (2), (3), (4), (5), (6),	372
(7), (8), (9), (10), (11), or (12) of this section, whichever	373
division requires the superintendent to conduct the criminal	374
records check. The superintendent shall exclude from the results	375
any information the dissemination of which is prohibited by	376
federal law.	377

(5) The superintendent shall send the results of the criminal	378
records check to the person to whom it is to be sent not later	379
than the following number of days after the date the	380
superintendent receives the request for the criminal records	381
check, the completed form prescribed under division (C)(1) of this	382
section, and the set of fingerprint impressions obtained in the	383
manner described in division (C)(2) of this section:	384

(a) If the superintendent is required by division (A) of this	385
section (other than division (A)(3) of this section) to conduct	386
the criminal records check, thirty;	387

(b) If the superintendent is required by division (A)(3) of	388
this section to conduct the criminal records check, sixty.	389

(C)(1) The superintendent shall prescribe a form to obtain	390
the information necessary to conduct a criminal records check from	391
any person for whom a criminal records check is to be conducted	392
under this section. The form that the superintendent prescribes	393
pursuant to this division may be in a tangible format, in an	394
electronic format, or in both tangible and electronic formats.	395

(2) The superintendent shall prescribe standard impression	396
sheets to obtain the fingerprint impressions of any person for	397
whom a criminal records check is to be conducted under this	398
section. Any person for whom a records check is to be conducted	399
under this section shall obtain the fingerprint impressions at a	400
county sheriff's office, municipal police department, or any other	401
entity with the ability to make fingerprint impressions on the	402
standard impression sheets prescribed by the superintendent. The	403
office, department, or entity may charge the person a reasonable	404
fee for making the impressions. The standard impression sheets the	405
superintendent prescribes pursuant to this division may be in a	406
tangible format, in an electronic format, or in both tangible and	407
electronic formats.	408

(3) Subject to division (D) of this section, the	409
superintendent shall prescribe and charge a reasonable fee for	410
providing a criminal records check under this section. The person	411
requesting the criminal records check shall pay the fee prescribed	412
pursuant to this division. In the case of a request under section	413
1121.23, 1155.03, 1163.05, 1315.141, 1733.47, 1761.26, 2151.33,	414
2151.412, or 5111.032 of the Revised Code, the fee shall be paid	415
in the manner specified in that section.	416

(4) The superintendent of the bureau of criminal	417
identification and investigation may prescribe methods of	418
forwarding fingerprint impressions and information necessary to	419
conduct a criminal records check, which methods shall include, but	420
not be limited to, an electronic method.	421

(D) The results of a criminal records check conducted under	422
this section, other than a criminal records check specified in	423
division (A)(7) of this section, are valid for the person who is	424
the subject of the criminal records check for a period of one year	425
from the date upon which the superintendent completes the criminal	426
records check. If during that period the superintendent receives	427
another request for a criminal records check to be conducted under	428
this section for that person, the superintendent shall provide the	429
results from the previous criminal records check of the person at	430
a lower fee than the fee prescribed for the initial criminal	431
records check.	432

(E) When the superintendent receives a request for	433
information from a registered private provider, the superintendent	434
shall proceed as if the request was received from a school	435
district board of education under section 3319.39 of the Revised	436
Code. The superintendent shall apply division (A)(1)(c) of this	437
section to any such request for an applicant who is a teacher.	438

(F)(1) All information regarding the results of a criminal	439
records check conducted under this section that the superintendent	440
reports or sends under division (A)(7) or (9) of this section to	441
the director of public safety, the treasurer of state, or the	442
person, board, or entity that made the request for the criminal	443
records check shall relate to the conviction of the subject	444
person, or the subject person's plea of guilty to, a criminal	445
offense.	446

(2) Division (F)(1) of this section does not limit, restrict,	447
or preclude the superintendent's release of information that	448
relates to an adjudication of a child as a delinquent child, or	449
that relates to a criminal conviction of a person under eighteen	450
years of age if the person's case was transferred back to a	451
juvenile court under division (B)(2) or (3) of section 2152.121 of	452
the Revised Code and the juvenile court imposed a disposition or	453
serious youthful offender disposition upon the person under either	454
division, if either of the following applies with respect to the	455
adjudication or conviction:	456

(a) The adjudication or conviction was for a violation of	457
section 2903.01 or 2903.02 of the Revised Code.	458

(b) The adjudication or conviction was for a sexually	459
oriented offense, as defined in section 2950.01 of the Revised	460
Code, the juvenile court was required to classify the child a	461
juvenile offender registrant for that offense under section	462
2152.82, 2152.83, or 2152.86 of the Revised Code, and that	463
classification has not been removed.	464

(G) As used in this section:

465

(1) "Criminal records check" means any criminal records check	466
conducted by the superintendent of the bureau of criminal	467
identification and investigation in accordance with division (B)	468
of this section.	469

(2) "Minor drug possession offense" has the same meaning as	470
in section 2925.01 of the Revised Code.	471

(3) "OVI or OVUAC violation" means a violation of section	472
4511.19 of the Revised Code or a violation of an existing or	473
former law of this state, any other state, or the United States	474
that is substantially equivalent to section 4511.19 of the Revised	475
Code.	476

(4) "Registered private provider" means a nonpublic school or	477
entity registered with the superintendent of public instruction	478
under section 3310.41 of the Revised Code to participate in the	479
autism scholarship program or section 3310.58 of the Revised Code	480
to participate in the Jon Peterson special needs scholarship	481
program.	482

Sec. 3310.30.  (A) As used in this section:

483

(1) "Pass-through entity" has the same meaning as in section	484
5733.04 of the Revised Code and includes a sole proprietorship.	485

(2) "Authorized donation" means a donation authorized by the	486
development services agency and made to an educational scholarship	487
organization before the first day of August first occurring after	488
the date of authorization by the agency.	489

(3) "Annual total credit limit" means the total amount of all	490
credits authorized for a fiscal year under division (D) of this	491
section.	492

(4) "Educational scholarship organization" means an entity	493
that is certified as such by the development services agency under	494
division (E) of this section.	495

(5) "Eligible student" means a student who resides in this	496
state; who was eligible to attend a public school in this state in	497
the preceding school term or is entering school in this state for	498
the first time; who is a member of a household with an annual	499
household income of not more than one hundred fifty per cent of	500
the amount required to qualify for reduced-price lunches under the	501
"National School Lunch Act," 42 U.S.C. 1751, et seq.; and who is	502
not receiving another qualified scholarship pursuant to this	503
section or section 3310.02, 3310.41, or 3313.975 of the Revised	504
Code.	505

(6) "Qualified scholarship" means either of the following:

506

(a) A scholarship granted to an eligible student in grade	507
eight or lower not to exceed the lesser of four thousand two	508
hundred fifty dollars, as adjusted in division (A)(6)(c) of this	509
section, or the cost of tuition for the purpose of attendance at a	510
nonpublic school;	511

(b) A scholarship granted to an eligible student in grade	512
nine or higher not to exceed the lesser of seven thousand dollars,	513
as adjusted in division (A)(6)(c) of this section, or the cost of	514
tuition for the purpose of attendance at a nonpublic school;	515

(c) Each fiscal year beginning with fiscal year 2013, the	516
amounts stated in divisions (A)(6)(a) and (b) of this section	517
shall be increased by the same percentage by which the general	518
assembly increased the adequacy amount, as defined in section	519
3306.02 of the Revised Code, from the preceding fiscal year.	520

(7) "Donation" means an unconditional gift of cash.

521

(8) "Tax period" means:

522

(a) In the case of a domestic insurance company or a foreign	523
insurance company, the calendar year ending on the thirty-first	524
day of December next preceding the day the report or annual	525
statement is required to be returned under section 5725.18 or	526
5729.02 of the Revised Code;	527

(b) In the case of a public utility, electric distribution	528
company, natural gas distribution company, or financial	529
institution subject to taxation under Chapter 5726. of the Revised	530
Code, the calendar year;	531

(c) In the case of a person subject to taxation under Chapter	532
5747. of the Revised Code, the person's taxable year for the	533
purposes of that chapter.	534

(9) "Taxpayer" means a person subject to a tax against which	535
a credit is allowed under this section.	536

(10) "Nonpublic school" has the same meaning as in section	537
3365.01 of the Revised Code.	538

(11) "School year" has the same meaning as in section 3313.62	539
of the Revised Code.	540

(B) A nonrefundable credit is allowed against the tax imposed	541
by section 5725.18, 5726.02, 5727.24, 5727.30, 5727.81, 5727.811,	542
or 5747.02 or the tax assessed under Chapter 5729. of the Revised	543
Code for a taxpayer that makes an authorized donation to an	544
educational scholarship organization. No credit is allowed if the	545
taxpayer designates a specific child as the beneficiary of the	546
donation.	547

The credit equals the amount of the authorized donation made	548
during the taxpayer's tax period, subject to the following limits:	549

(1) In the case of an individual who is not claiming a	550
distributive share of a credit as an equity owner of a	551
pass-through entity, the credit for a tax period may not exceed	552
one thousand dollars.	553

(2) In the case of an individual and spouse filing a joint	554
return, neither of whom are claiming a distributive share of a	555
credit as equity owners of a pass-through entity, the credit for a	556
tax period may not exceed two thousand five hundred dollars.	557

(3) In the case of all other taxpayers, the credit may not	558
exceed three hundred thousand dollars for a tax period, or the	559
taxpayer's distributive or proportionate share of three hundred	560
thousand dollars if the taxpayer claims the credit as an equity	561
owner of a pass-through entity against the tax imposed by section	562
5747.02 of the Revised Code.	563

The credit shall be claimed for the tax period in which the	564
authorized donation was made and, if applicable to the taxpayer,	565
shall be claimed in the order required under section 5725.98,	566
5726.98, 5729.98, or 5747.98 of the Revised Code, except that an	567
individual claiming a distributive share of a credit as an equity	568
owner of a pass-through entity shall claim the credit for the	569
taxpayer's taxable year that includes the last day of the entity's	570
taxable year in which the donation was made. The amount of the	571
credit may not exceed the tax otherwise due after allowing for all	572
other credits in that order. Excess credit may be carried forward	573
to the next three succeeding tax periods. If the taxpayer is	574
required to pay the tax imposed by section 5727.24 or 5727.30 of	575
the Revised Code more frequently than once per calendar year, or	576
claims the credit against the tax imposed by section 5726.02,	577
5727.81, or 5727.811 of the Revised Code, the amount of the credit	578
allowed for a calendar year shall be claimed in substantially	579
equal amounts against each tax payment required during the year	580
and after the donation is made.	581

(C) The taxpayer shall notify the intended recipient	582
organization of the amount of the donation. Before delivering the	583
donation, the taxpayer shall apply to the development services	584
agency for authorization of the donation in the manner prescribed	585
by the agency. The agency shall approve or deny the application	586
and shall issue written notice of the agency's decision to the	587
taxpayer and to the intended recipient organization within twenty	588
days after receiving the application. The agency shall approve	589
applications in the order in which the agency receives complete	590
applications. The agency shall approve an application if the	591
taxpayer agrees to make a donation to an educational scholarship	592
organization and not to designate a specific child as the	593
beneficiary of the donation, and if the annual total credit limit	594
has not been reached. If the application is approved, the agency's	595
notice shall indicate the amount of the credit authorized. When	596
the donation is received, the recipient shall issue a receipt to	597
the taxpayer.	598

(D) The annual total credit limit for fiscal year 2014 equals	599
twenty million dollars. Each fiscal year beginning with fiscal	600
year 2015, if eighty per cent of the annual total credit limit for	601
the preceding fiscal year was reached, the annual total credit	602
limit equals one hundred twenty per cent of the credit limit for	603
the preceding fiscal year.	604

(E)(1)(a) To be certified as an educational scholarship	605
organization, an entity shall apply to the development services	606
agency in the manner prescribed by the agency and shall submit	607
evidence that the entity qualifies as an educational scholarship	608
organization. The agency shall certify an entity as an educational	609
scholarship organization if the entity executes an affidavit	610
certifying the following:	611

(i) The entity is a nonprofit organization exempt from	612
federal taxation under section 501(c)(3) of the Internal Revenue	613
Code.	614

(ii) The entity will not expend more than ten per cent of the	615
authorized donations it receives pursuant to this section for	616
administrative or other expenses other than funding qualified	617
scholarships to eligible students.	618

(iii) Beginning with the entity's third fiscal year after its	619
fiscal year that includes the date it was certified as an	620
educational scholarship organization, and each fiscal year	621
thereafter, the sum of the entity's qualified scholarships for its	622
most recently concluded fiscal year and the two fiscal years	623
immediately preceding that year is greater than or equal to ninety	624
per cent of the authorized donations the entity received in the	625
third most recently concluded fiscal year.	626

(iv) The entity will award at least fifty per cent of its new	627
qualified scholarships to students who did not attend nonpublic	628
schools in this state in the preceding school year. For this	629
purpose, a new qualified scholarship is a qualified scholarship	630
first awarded to a student who did not receive a scholarship from	631
an educational scholarship organization for all or part of the	632
preceding school year.	633

(v) The entity will comply with division (H) of this section.

634

The agency shall approve or deny the application and shall	635
issue written notice of the agency's decision to the applying	636
entity within twenty days after receiving the application. The	637
agency shall publish a list of educational scholarship	638
organizations certified by the agency on the development services	639
agency's web site. The agency shall update the list as necessary.	640
The agency shall also publish annually a copy of the list in paper	641
form.	642

(b) The development services agency is authorized to charge a	643
fee for the filing of an application under division (E)(1)(a) of	644
this section to defray the costs of processing the application and	645
administering this section. The fee may not exceed the agency's	646
reasonable costs associated with processing the application and	647
administering this section.	648

(c) The development services agency may revoke its	649
certification of an educational scholarship organization if the	650
entity fails to satisfy any of the criteria in division (E)(1)(a)	651
of this section for certification or if the entity fails to submit	652
the information required in division (E)(2) of this section.	653

(2)(a) On or before the first day of September of each year	654
beginning in 2014, each educational scholarship organization shall	655
report the following information to the development services	656
agency in the manner required by the agency:	657

(i) The number of scholarships awarded for the preceding	658
school year to eligible students in grade eight or lower;	659

(ii) The total and average amount of the scholarships awarded	660
for the preceding school year to eligible students in grade eight	661
or lower;	662

(iii) The number of scholarships awarded for the preceding	663
school year to eligible students in grades nine to twelve;	664

(iv) The total and average amount of the scholarships awarded	665
for the preceding school year to eligible students in grades nine	666
to twelve;	667

(v) The percentage of new qualified scholarships, within the	668
meaning of division (E)(1)(a) of this section, awarded for the	669
preceding school year to students who did not attend nonpublic	670
schools in the second preceding school year;	671

(vi) The total amount of authorized donations received in the	672
preceding school year;	673

(vii) The schools to which scholarships were delivered;

674

(viii) All persons hired by the organization in the preceding	675
school year and the results of the criminal background check	676
required under division (H) of this section.	677

(b) Each year, each educational scholarship organization	678
shall submit to the development services agency a financial	679
information report for the organization that complies with uniform	680
financial accounting standards established by the agency and	681
conducted by a certified public accountant. If appropriate, the	682
auditor shall certify that the report is free of material	683
misstatements.	684

(3) The development services agency may not require an	685
educational scholarship organization to report any information	686
other than that prescribed in division (E)(2) of this section.	687

(F) An educational scholarship organization shall make a	688
check for a qualified scholarship awarded to an eligible student	689
payable to the parent or guardian of the eligible student, but	690
shall deliver the check directly to the school in which the	691
eligible student is enrolled. The parent or guardian shall endorse	692
the check making it payable only to the school. Before delivering	693
a check to the school, the educational scholarship organization	694
shall obtain a written statement from the school in which the	695
school affirms all of the following:	696

(1) That it is not in a state of academic watch or academic	697
emergency under section 3302.03 of the Revised Code;	698

(2) That the buildings it uses for educating students have	699
been certified for occupancy by the appropriate building	700
authority;	701

(3) That it complies with state and federal	702
anti-discrimination laws and health and safety laws. If an	703
educational scholarship organization has received an affirmation	704
from a school, it is not required to obtain additional	705
affirmations from the school for one year after the date of the	706
affirmation. An educational scholarship organization that fails to	707
obtain a written statement as required under this division may not	708
include the scholarship or its amount in its report to the	709
development services agency under division (E)(2) of this section.	710

(G) The director of development services shall adopt rules	711
under Chapter 119. of the Revised Code to implement division (E)	712
of this section.	713

(H) When an educational scholarship organization hires an	714
employee, it shall request the superintendent of the bureau of	715
criminal identification and investigation, or a vendor approved by	716
the bureau, to conduct a criminal records check based on the	717
employee's fingerprints in accordance with division (A)(8) of	718
section 109.572 of the Revised Code. No educational scholarship	719
organization shall continue to employ an individual who has been	720
convicted of or has pleaded guilty to any of the criminal offenses	721
listed in that division.	722

(I) An educational scholarship organization shall hire an	723
independent certified public accountant to perform a financial	724
audit of the organization at least once every five years.	725

Upon reasonable suspicion that donated funds have been	726
mishandled or misappropriated, a donor, a nonpublic school that	727
has received qualified scholarship money, or the tax commissioner	728
may request the auditor of state to select an independent	729
certified public accountant to audit the books and records of an	730
educational scholarship organization. The request shall be in	731
writing and shall include evidence supporting the reasonable	732
suspicion. If the auditor determines that a reasonable suspicion	733
exists, the auditor shall so notify the educational scholarship	734
organization and select a certified public accountant to perform	735
the audit. The certified public accountant's fees for performing	736
the audit shall be approved by the auditor of state and, once	737
approved, paid by the educational scholarship organization.	738

Not more than one audit per educational scholarship	739
organization may be performed per year under this division.	740

Sec. 5725.98. (A) To provide a uniform procedure for	741
calculating the amount of tax imposed by section 5725.18 of the	742
Revised Code that is due under this chapter, a taxpayer shall	743
claim any credits and offsets against tax liability to which it is	744
entitled in the following order:	745

(1) The credit for an insurance company or insurance company	746
group under section 5729.031 of the Revised Code;	747

(2) The credit for eligible employee training costs under	748
section 5725.31 of the Revised Code;	749

(3) The credit for authorized donations to educational	750
scholarship organizations under section 3310.30 of the Revised	751
Code;	752

(4) The credit for purchasers of qualified low-income	753
community investments under section 5725.33 of the Revised Code;	754

(4)(5) The nonrefundable job retention credit under division	755
(B)(1) of section 122.171 of the Revised Code;	756

(5)(6) The offset of assessments by the Ohio life and health	757
insurance guaranty association permitted by section 3956.20 of the	758
Revised Code;	759

(6)(7) The refundable credit for rehabilitating a historic	760
building under section 5725.34 of the Revised Code.	761

(7)(8) The refundable credit for Ohio job retention under	762
division (B)(2) or (3) of section 122.171 of the Revised Code;	763

(8)(9) The refundable credit for Ohio job creation under	764
section 5725.32 of the Revised Code;	765

(9)(10) The refundable credit under section 5725.19 of the	766
Revised Code for losses on loans made under the Ohio venture	767
capital program under sections 150.01 to 150.10 of the Revised	768
Code.	769

(B) For any credit except the refundable credits enumerated	770
in this section, the amount of the credit for a taxable year shall	771
not exceed the tax due after allowing for any other credit that	772
precedes it in the order required under this section. Any excess	773
amount of a particular credit may be carried forward if authorized	774
under the section creating that credit. Nothing in this chapter	775
shall be construed to allow a taxpayer to claim, directly or	776
indirectly, a credit more than once for a taxable year.	777

Sec. 5726.98. (A) To provide a uniform procedure for	778
calculating the amount of tax due under section 5726.02 of the	779
Revised Code, a taxpayer shall claim any credits to which the	780
taxpayer is entitled under this chapter in the following order:	781

(1) The bank organization assessment credit under section	782
5726.51 of the Revised Code;	783

(2) The credit for authorized donations to educational	784
scholarship organizations under section 3310.30 of the Revised	785
Code;	786

(3) The nonrefundable job retention credit under division (B)	787
of section 5726.50 of the Revised Code;	788

(3)(4) The nonrefundable credit for purchases of qualified	789
low-income community investments under section 5726.54 of the	790
Revised Code;	791

(4)(5) The nonrefundable credit for qualified research	792
expenses under section 5726.56 of the Revised Code;	793

(5)(6) The nonrefundable credit for qualifying dealer in	794
intangibles taxes under section 5726.57 of the Revised Code.;	795

(6)(7) The refundable credit for rehabilitating an historic	796
building under section 5726.52 of the Revised Code;	797

(7)(8) The refundable job retention or job creation credit	798
under division (A) of section 5726.50 of the Revised Code;	799

(8)(9) The refundable credit under section 5726.53 of the	800
Revised Code for losses on loans made under the Ohio venture	801
capital program under sections 150.01 to 150.10 of the Revised	802
Code;	803

(9)(10) The refundable motion picture production credit under	804
section 5726.55 of the Revised Code.	805

(B) For any credit except the refundable credits enumerated	806
in this section, the amount of the credit for a taxable year shall	807
not exceed the tax due after allowing for any other credit that	808
precedes it in the order required under this section. Any excess	809
amount of a particular credit may be carried forward if authorized	810
under the section creating that credit. Nothing in this chapter	811
shall be construed to allow a taxpayer to claim, directly or	812
indirectly, a credit more than once for a taxable year.	813

Sec. 5729.98. (A) To provide a uniform procedure for	814
calculating the amount of tax due under this chapter, a taxpayer	815
shall claim any credits and offsets against tax liability to which	816
it is entitled in the following order:	817

(1) The credit for an insurance company or insurance company	818
group under section 5729.031 of the Revised Code;	819

(2) The credit for eligible employee training costs under	820
section 5729.07 of the Revised Code;	821

(3) The credit for authorized donations to educational	822
scholarship organizations under section 3310.30 of the Revised	823
Code;	824

(4) The credit for purchases of qualified low-income	825
community investments under section 5729.16 of the Revised Code;	826

(4)(5) The nonrefundable job retention credit under division	827
(B)(1) of section 122.171 of the Revised Code;	828

(5)(6) The offset of assessments by the Ohio life and health	829
insurance guaranty association against tax liability permitted by	830
section 3956.20 of the Revised Code;	831

(6)(7) The refundable credit for rehabilitating a historic	832
building under section 5729.17 of the Revised Code.	833

(7)(8) The refundable credit for Ohio job retention under	834
division (B)(2) or (3) of section 122.171 of the Revised Code;	835

(8)(9) The refundable credit for Ohio job creation under	836
section 5729.032 of the Revised Code;	837

(9)(10) The refundable credit under section 5729.08 of the	838
Revised Code for losses on loans made under the Ohio venture	839
capital program under sections 150.01 to 150.10 of the Revised	840
Code.	841

(B) For any credit except the refundable credits enumerated	842
in this section, the amount of the credit for a taxable year shall	843
not exceed the tax due after allowing for any other credit that	844
precedes it in the order required under this section. Any excess	845
amount of a particular credit may be carried forward if authorized	846
under the section creating that credit. Nothing in this chapter	847
shall be construed to allow a taxpayer to claim, directly or	848
indirectly, a credit more than once for a taxable year.	849

Sec. 5747.98.  (A) To provide a uniform procedure for	850
calculating the amount of tax due under section 5747.02 of the	851
Revised Code, a taxpayer shall claim any credits to which the	852
taxpayer is entitled in the following order:	853

(1) The retirement income credit under division (B) of	854
section 5747.055 of the Revised Code;	855

(2) The senior citizen credit under division (C) of section	856
5747.05 of the Revised Code;	857

(3) The lump sum distribution credit under division (D) of	858
section 5747.05 of the Revised Code;	859

(4) The dependent care credit under section 5747.054 of the	860
Revised Code;	861

(5) The lump sum retirement income credit under division (C)	862
of section 5747.055 of the Revised Code;	863

(6) The lump sum retirement income credit under division (D)	864
of section 5747.055 of the Revised Code;	865

(7) The lump sum retirement income credit under division (E)	866
of section 5747.055 of the Revised Code;	867

(8) The low-income credit under section 5747.056 of the	868
Revised Code;	869

(9) The credit for displaced workers who pay for job training	870
under section 5747.27 of the Revised Code;	871

(10) The campaign contribution credit under section 5747.29	872
of the Revised Code;	873

(11) The twenty-dollar personal exemption credit under	874
section 5747.022 of the Revised Code;	875

(12) The joint filing credit under division (G) of section	876
5747.05 of the Revised Code;	877

(13) The nonresident credit under division (A) of section	878
5747.05 of the Revised Code;	879

(14) The credit for a resident's out-of-state income under	880
division (B) of section 5747.05 of the Revised Code;	881

(15) The credit for employers that enter into agreements with	882
child day-care centers under section 5747.34 of the Revised Code;	883

(16) The credit for employers that reimburse employee child	884
care expenses under section 5747.36 of the Revised Code;	885

(17) The credit for adoption of a minor child under section	886
5747.37 of the Revised Code;	887

(18) The credit for purchases of lights and reflectors under	888
section 5747.38 of the Revised Code;	889

(19) The nonrefundable job retention credit under division	890
(B) of section 5747.058 of the Revised Code;	891

(20) The credit for selling alternative fuel under section	892
5747.77 of the Revised Code;	893

(21) The second credit for purchases of new manufacturing	894
machinery and equipment and the credit for using Ohio coal under	895
section 5747.31 of the Revised Code;	896

(22) The job training credit under section 5747.39 of the	897
Revised Code;	898

(23) The enterprise zone credit under section 5709.66 of the	899
Revised Code;	900

(24) The credit for the eligible costs associated with a	901
voluntary action under section 5747.32 of the Revised Code;	902

(25) The credit for authorized donations to educational	903
scholarship organizations under section 3310.30 of the Revised	904
Code;	905

(26) The credit for employers that establish on-site child	906
day-care centers under section 5747.35 of the Revised Code;	907

(26)(27) The ethanol plant investment credit under section	908
5747.75 of the Revised Code;	909

(27)(28) The credit for purchases of qualifying grape	910
production property under section 5747.28 of the Revised Code;	911

(28)(29) The small business investment credit under section	912
5747.81 of the Revised Code;	913

(29)(30) The credit for research and development and	914
technology transfer investors under section 5747.33 of the Revised	915
Code;	916

(30)(31) The enterprise zone credits under section 5709.65 of	917
the Revised Code;	918

(31)(32) The research and development credit under section	919
5747.331 of the Revised Code;	920

(32)(33) The credit for rehabilitating a historic building	921
under section 5747.76 of the Revised Code;	922

(33)(34) The refundable credit for rehabilitating a historic	923
building under section 5747.76 of the Revised Code;	924

(34)(35) The refundable jobs creation credit or job retention	925
credit under division (A) of section 5747.058 of the Revised Code;	926

(35)(36) The refundable credit for taxes paid by a qualifying	927
entity granted under section 5747.059 of the Revised Code;	928

(36)(37) The refundable credits for taxes paid by a	929
qualifying pass-through entity granted under division (J) of	930
section 5747.08 of the Revised Code;	931

(37)(38) The refundable credit under section 5747.80 of the	932
Revised Code for losses on loans made to the Ohio venture capital	933
program under sections 150.01 to 150.10 of the Revised Code;	934

(38)(39) The refundable motion picture production credit	935
under section 5747.66 of the Revised Code.	936

(39)(40) The refundable credit for financial institution	937
taxes paid by a pass-through entity granted under section 5747.65	938
of the Revised Code.	939

(B) For any credit, except the refundable credits enumerated	940
in this section and the credit granted under division (I) of	941
section 5747.08 of the Revised Code, the amount of the credit for	942
a taxable year shall not exceed the tax due after allowing for any	943
other credit that precedes it in the order required under this	944
section. Any excess amount of a particular credit may be carried	945
forward if authorized under the section creating that credit.	946
Nothing in this chapter shall be construed to allow a taxpayer to	947
claim, directly or indirectly, a credit more than once for a	948
taxable year.	949

Section 2.  That existing sections 109.572, 5725.98, 5726.98,	950
5729.98, and 5747.98 of the Revised Code are hereby repealed.	951

Section 3.  Section 109.572 of the Revised Code is presented	952
in this act as a composite of the section as amended by both Am.	953
Sub. H.B. 487 and Am. Sub. S.B. 337 of the 129th General Assembly.	954
The General Assembly, applying the principle stated in division	955
(B) of section 1.52 of the Revised Code that amendments are to be	956
harmonized if reasonably capable of simultaneous operation, finds	957
that the composite is the resulting version of the section in	958
effect prior to the effective date of the section as presented in	959
this act.	960

Section 4.  Section 5747.98 of the Revised Code is presented	961
in this act as a composite of the section as amended by both Am.	962
Sub. H.B. 386 and Am. Sub. H.B. 510 of the 129th General Assembly.	963
The General Assembly, applying the principle stated in division	964
(B) of section 1.52 of the Revised Code that amendments are to be	965
harmonized if reasonably capable of simultaneous operation, finds	966
that the composite is the resulting version of the section in	967
effect prior to the effective date of the section as presented in	968
this act.	969