Bill Title: To grant an income tax credit eliminating tax liability for five years for individuals who obtain journeyperson status and who reside in Ohio and to prohibit the Apprenticeship Council from adopting standards for apprenticeship ratios that are stricter than those requirements specified in the federal regulations governing apprenticeship programs and from discriminating against open or merit shops.
Spectrum: Partisan Bill (Republican 18-0)
Status: (Introduced - Dead) 2009-11-10 - To Ways & Means
[HB360 Detail]Download: Ohio-2009-HB360-Introduced.html
As Introduced
| 128th General Assembly | | Regular Session | | 2009-2010 |
| |
Representatives Snitchler, Morgan
Cosponsors:
Representatives Boose, Grossman, Lehner, Adams, J., Derickson, Combs, Blair, Mecklenborg, Huffman, Stebelton, Blessing, Baker, Sears, Uecker, Beck, Martin
A BILL
| To amend sections 4139.03, 4139.05, 5747.08, and | 1 |
|
5747.98 and to enact
section 5747.81 of the | 2 |
|
Revised Code
to grant an
income tax credit | 3 |
|
eliminating tax
liability for
five years for | 4 |
|
individuals who
obtain
journeyperson status and | 5 |
|
who reside in
Ohio and to prohibit the | 6 |
|
Apprenticeship Council from adopting standards for | 7 |
|
apprenticeship ratios that are stricter than those | 8 |
|
requirements specified in the federal regulations | 9 |
|
governing apprenticeship programs and from | 10 |
|
discriminating against open or merit shops.
| 11 |
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
| Section 1. That sections 4139.03, 4139.05, 5747.08, and | 12 |
|
5747.98 be amended and
section 5747.81 of the Revised Code be | 13 |
|
enacted to
read as
follows:
| 14 |
| Sec. 4139.03. The apprenticeship council may
establish | 15 |
|
minimum standards for apprenticeship programs and may formulate | 16 |
|
policies and issue rules as may be
necessary to carry out the | 17 |
|
purpose of sections 4139.01
to 4139.06 of the
Revised Code. If the | 18 |
|
council adopts minimum standards for apprenticeship programs, the | 19 |
|
council shall not impose any requirements to specify apprentice to | 20 |
|
journeyperson ratios that are stricter than those requirements | 21 |
|
specified in regulations adopted by the United States secretary of | 22 |
|
labor pursuant to the "National Apprenticeship Act," 50 Stat. 664, | 23 |
|
29 U.S.C. 50, as amended. In adopting those standards, the council | 24 |
|
shall not prescribe requirements that discriminate against an | 25 |
|
employer that operates an open or merit shop, unless the council | 26 |
|
is required to adopt such a requirement to comply with the | 27 |
|
regulations adopted by the United States secretary of labor | 28 |
|
pursuant to the "National Apprenticeship Act," 50 State. 664, 29 | 29 |
|
U.S.C. 50, as amended. The council shall determine the date and | 30 |
|
place of its meetings
and shall prescribe its own rules of | 31 |
|
procedure. | 32 |
| Sec. 4139.05. (A) The executive secretary of the | 33 |
|
apprenticeship council has the
following duties: | 34 |
(A)(1) Encourage the voluntary participation of employers and | 35 |
|
employees in the
furtherance of the objective of sections 4139.01 | 36 |
|
to
4139.06 of the
Revised Code; | 37 |
(B)(2) Register any apprenticeship programs and agreements | 38 |
|
that meet the minimum standards established by the council; | 39 |
(C)(3) Terminate or cancel on the authority of the council | 40 |
|
any registered
apprenticeship programs and agreements not in | 41 |
|
accordance with the provisions
of such standards; | 42 |
(D)(4) Keep a record of apprenticeship programs and their | 43 |
|
disposition; | 44 |
(E)(5) Issue certificate of completion of apprenticeship in | 45 |
|
accordance with the
council's standards; | 46 |
(F)(6) Devise all necessary procedures and records; | 47 |
(G)(7) Prepare statistical reports regarding apprenticeship | 48 |
|
training; | 49 |
(H)(8) Issue information related to apprenticeship; | 50 |
(I)(9) Perform such other duties as the council may direct. | 51 |
| (B) The executive secretary, when registering an | 52 |
|
apprenticeship program or agreement under division (A)(2) of this | 53 |
|
section, shall not discriminate against an employer because that | 54 |
|
employer operates an open or merit shop. | 55 |
| Sec. 5747.08. An annual return with respect to the tax
| 56 |
|
imposed by section 5747.02 of the Revised Code and each tax
| 57 |
|
imposed under Chapter 5748. of the Revised Code shall be made by
| 58 |
|
every taxpayer for any taxable year for which the taxpayer is
| 59 |
|
liable for the tax imposed by that section or under that chapter,
| 60 |
|
unless the total credits allowed under divisions (E), (F), and
(G)
| 61 |
|
of section 5747.05 of the Revised Code for the year are equal
to
| 62 |
|
or exceed the tax imposed by section 5747.02 of the Revised
Code,
| 63 |
|
in which case no return shall be required unless the
taxpayer is
| 64 |
|
liable for a tax imposed pursuant to Chapter 5748. of
the Revised
| 65 |
|
Code.
| 66 |
| (A) If an individual is deceased, any return or notice
| 67 |
|
required of that individual under this chapter shall be made and
| 68 |
|
filed by that decedent's executor, administrator, or other
person
| 69 |
|
charged with the property of that decedent.
| 70 |
| (B) If an individual is unable to make a return or notice
| 71 |
|
required by this chapter, the return or notice required of that
| 72 |
|
individual
shall be made and filed by the individual's duly
| 73 |
|
authorized agent,
guardian, conservator, fiduciary, or other
| 74 |
|
person charged with
the care of the person or property of that
| 75 |
|
individual.
| 76 |
| (C) Returns or notices required of an estate or a trust
shall
| 77 |
|
be made and filed by the fiduciary of the estate or trust.
| 78 |
| (D)(1)(a) Except as otherwise provided in
division (D)(1)(b)
| 79 |
|
of this section, any
pass-through entity
may file a single return
| 80 |
|
on behalf of
one or more of the entity's investors other than an
| 81 |
|
investor that is a
person subject
to the tax imposed under section
| 82 |
|
5733.06 of the Revised Code. The single
return shall set forth
the
| 83 |
|
name, address, and social security number
or other identifying
| 84 |
|
number of each
of those
pass-through entity investors
and shall
| 85 |
|
indicate the distributive
share of each of those
pass-through
| 86 |
|
entity investor's income
taxable in this state
in accordance with
| 87 |
|
sections 5747.20 to
5747.231 of the
Revised
Code. Such
| 88 |
|
pass-through entity investors
for whom the pass-through entity
| 89 |
|
elects to file a single return
are not entitled to the exemption
| 90 |
|
or credit provided for by
sections 5747.02 and 5747.022 of the
| 91 |
|
Revised
Code; shall calculate
the tax
before business credits at
| 92 |
|
the highest rate of tax set
forth in
section 5747.02 of the
| 93 |
|
Revised
Code for the taxable year
for
which the return is filed;
| 94 |
|
and are entitled to only their
distributive share of the business
| 95 |
|
credits as defined in
division
(D)(2) of this
section. A single
| 96 |
|
check drawn by the pass-through
entity shall
accompany
the return
| 97 |
|
in full payment of the tax due, as shown on the single return,
for
| 98 |
|
such investors, other than investors who are persons
subject to
| 99 |
|
the tax imposed under section 5733.06 of the
Revised Code.
| 100 |
| (b)(i) A pass-through entity shall not
include in such a
| 101 |
|
single return any investor that is a trust to
the extent that any
| 102 |
|
direct or indirect current, future, or
contingent beneficiary of
| 103 |
|
the trust is a person subject to the
tax imposed under section
| 104 |
|
5733.06 of the
Revised Code.
| 105 |
| (ii) A pass-through entity shall
not include in such a
single
| 106 |
|
return any investor that is itself
a pass-through entity to
the
| 107 |
|
extent that any direct or indirect
investor in the second
| 108 |
|
pass-through entity is a person subject
to the tax imposed under
| 109 |
|
section 5733.06 of the
Revised Code.
| 110 |
| (c) Nothing in division
(D) of this section precludes
the
| 111 |
|
tax
commissioner from requiring such investors to file the
| 112 |
|
return
and
make the payment of taxes and related interest,
| 113 |
|
penalty, and
interest penalty required by this section or
section | 114 |
|
5747.02,
5747.09, or 5747.15 of the
Revised Code. Nothing in | 115 |
|
division
(D)
of this section shall be
construed to provide to | 116 |
|
such an investor
or pass-through entity
any additional deduction | 117 |
|
or credit, other
than the credit
provided by division (J) of
this | 118 |
|
section, solely
on account of the entity's filing a return
in | 119 |
|
accordance with this
section. Such a pass-through entity also
| 120 |
|
shall make the filing
and
payment of estimated taxes on behalf | 121 |
|
of the pass-through
entity
investors other than an
investor that | 122 |
|
is a person subject
to the
tax imposed under section 5733.06
of | 123 |
|
the Revised Code.
| 124 |
| (2) For the purposes of
this section,
"business credits"
| 125 |
|
means the credits
listed in section 5747.98 of the
Revised
Code
| 126 |
|
excluding the following
credits:
| 127 |
| (a) The retirement credit under division (B) of section
| 128 |
|
5747.055 of
the Revised Code;
| 129 |
| (b) The senior citizen credit under
division (C) of section
| 130 |
|
5747.05 of the Revised Code;
| 131 |
| (c) The lump sum distribution credit
under division (D) of
| 132 |
|
section
5747.05 of the Revised
Code;
| 133 |
| (d) The dependent care credit under
section 5747.054 of the
| 134 |
|
Revised
Code;
| 135 |
| (e) The lump sum retirement income
credit under division (C)
| 136 |
|
of
section 5747.055 of the Revised
Code;
| 137 |
| (f) The lump sum retirement income
credit under division (D)
| 138 |
|
of
section 5747.055 of the Revised
Code;
| 139 |
| (g) The lump sum retirement income
credit under division (E)
| 140 |
|
of
section 5747.055 of the Revised
Code;
| 141 |
| (h) The credit for displaced workers
who pay for job
training
| 142 |
|
under section 5747.27 of the
Revised
Code;
| 143 |
| (i) The twenty-dollar personal
exemption credit under
section
| 144 |
|
5747.022 of the
Revised
Code;
| 145 |
| (j) The joint filing credit under
division (G) of section
| 146 |
|
5747.05
of the Revised
Code;
| 147 |
| (k) The nonresident credit under
division (A) of section
| 148 |
|
5747.05
of the Revised
Code;
| 149 |
| (l) The credit for a resident's
out-of-state income under
| 150 |
|
division
(B) of section 5747.05 of the
Revised
Code;
| 151 |
| (m) The low-income credit under section 5747.056 of the
| 152 |
|
Revised Code; | 153 |
| (n) The credit for journeypersons under section 5747.81 of | 154 |
|
the
Revised Code.
| 155 |
| (3) The election provided for under division
(D) of this
| 156 |
|
section applies
only to the taxable year for which the election is
| 157 |
|
made by the
pass-through entity. Unless the tax commissioner
| 158 |
|
provides
otherwise, this election, once made, is binding and
| 159 |
|
irrevocable
for the taxable year for which the election is made.
| 160 |
|
Nothing in
this division shall be construed to provide for any
| 161 |
|
deduction or
credit that would not be allowable if a nonresident
| 162 |
|
pass-through
entity investor were to file an annual return.
| 163 |
| (4) If a pass-through entity makes the election provided
for
| 164 |
|
under division (D) of this
section, the pass-through entity shall
| 165 |
|
be liable for any
additional taxes, interest, interest penalty, or
| 166 |
|
penalties imposed by this
chapter
if the tax
commissioner
finds
| 167 |
|
that
the single return does
not reflect the
correct tax
due by
the
| 168 |
|
pass-through
entity investors
covered by that
return. Nothing in
| 169 |
|
this
division shall be
construed to limit or
alter the liability,
| 170 |
|
if
any, imposed on
pass-through entity
investors for unpaid or
| 171 |
|
underpaid taxes,
interest, interest
penalty, or penalties as a
| 172 |
|
result of the
pass-through entity's
making the election provided
| 173 |
|
for under
division (D) of this
section.
For the purposes of
| 174 |
|
division
(D) of
this section,
"correct tax due" means the tax that
| 175 |
|
would have been
paid by the
pass-through entity had the single
| 176 |
|
return been filed
in a manner
reflecting
the tax
commissioner's
| 177 |
|
findings. Nothing
in
division (D) of this section
shall be
| 178 |
|
construed to make or hold
a
pass-through entity liable
for tax
| 179 |
|
attributable to a
pass-through
entity investor's
income
from a
| 180 |
|
source other than the
pass-through
entity electing
to file
the
| 181 |
|
single return.
| 182 |
| (E) If a husband and wife file a joint federal income tax
| 183 |
|
return for a taxable year, they shall file a joint return under
| 184 |
|
this section for that taxable year, and their liabilities are
| 185 |
|
joint and several, but, if the federal income tax liability of
| 186 |
|
either spouse is determined on a separate federal income tax
| 187 |
|
return, they shall file separate returns under this section.
| 188 |
| If either spouse is not required to file a federal income
tax
| 189 |
|
return and either or both are required to file a return
pursuant
| 190 |
|
to this chapter, they may elect to file separate or
joint returns,
| 191 |
|
and, pursuant to that election, their liabilities are
separate or
| 192 |
|
joint and several. If a husband and wife file
separate returns
| 193 |
|
pursuant to this chapter, each must claim the taxpayer's
own
| 194 |
|
exemption, but not both, as authorized under
section
5747.02 of
| 195 |
|
the Revised Code on the taxpayer's own
return.
| 196 |
| (F) Each return or notice required to be filed under this
| 197 |
|
section shall contain the signature of the taxpayer
or the
| 198 |
|
taxpayer's duly authorized
agent and of the person who prepared
| 199 |
|
the return for the
taxpayer, and shall include the taxpayer's
| 200 |
|
social security
number. Each return shall be verified by a
| 201 |
|
declaration
under the penalties of perjury. The tax commissioner
| 202 |
|
shall prescribe the
form that the signature and declaration shall
| 203 |
|
take.
| 204 |
| (G) Each return or notice required to be filed under this
| 205 |
|
section shall be made and filed as required by section 5747.04 of
| 206 |
|
the Revised Code, on or before the fifteenth day of April of each
| 207 |
|
year, on forms that the tax commissioner shall prescribe,
together
| 208 |
|
with remittance made payable to the treasurer of state
in the
| 209 |
|
combined amount of the state and all school district
income taxes
| 210 |
|
shown to be due on the form, unless the combined amount
shown to
| 211 |
|
be due is one dollar or less, in which case that amount
need not
| 212 |
|
be remitted.
| 213 |
| Upon good cause shown, the tax commissioner may extend the
| 214 |
|
period
for filing any notice or return required to be filed under
| 215 |
|
this
section and may adopt rules relating to extensions. If the
| 216 |
|
extension results in an extension of time for the payment of any
| 217 |
|
state or school district income tax liability with respect to
| 218 |
|
which the return is filed, the taxpayer shall pay at the time the
| 219 |
|
tax liability is paid an amount of interest computed at the rate
| 220 |
|
per annum prescribed by section 5703.47 of the Revised Code on
| 221 |
|
that liability from the time that payment is due without
extension
| 222 |
|
to the time of actual payment. Except as
provided in section
| 223 |
|
5747.132 of the Revised Code, in
addition to all
other interest
| 224 |
|
charges and penalties, all taxes imposed under this chapter
or
| 225 |
|
Chapter 5748. of the
Revised
Code and remaining
unpaid after they
| 226 |
|
become due, except combined amounts due of one
dollar or less,
| 227 |
|
bear interest at the rate per annum prescribed by
section 5703.47
| 228 |
|
of the Revised Code until paid or until the day an
assessment is
| 229 |
|
issued under section 5747.13 of the Revised Code, whichever
| 230 |
|
occurs
first.
| 231 |
| If the tax commissioner
considers it necessary in order to
| 232 |
|
ensure
the payment of the tax imposed by
section 5747.02 of the
| 233 |
|
Revised
Code or any tax imposed under
Chapter 5748. of the Revised
| 234 |
|
Code,
the tax commissioner may require
returns and payments to be
| 235 |
|
made
otherwise than as provided in
this section.
| 236 |
| To the extent that any provision in this division conflicts
| 237 |
|
with any provision in section 5747.026 of the Revised Code, the
| 238 |
|
provision in that section prevails.
| 239 |
| (H) If any report, claim, statement, or other document
| 240 |
|
required to be filed, or any payment required to be made, within
a
| 241 |
|
prescribed period or on or before a prescribed date under this
| 242 |
|
chapter is delivered after that period or that date by United
| 243 |
|
States mail to the agency, officer, or office with which the
| 244 |
|
report, claim,
statement, or other document is required to be
| 245 |
|
filed, or to which the payment is required to be made, the date
of
| 246 |
|
the postmark stamped on the cover in which the report, claim,
| 247 |
|
statement, or other document, or payment is mailed shall be
deemed
| 248 |
|
to be the date of delivery or the date of payment.
| 249 |
| If a payment is required to be made by electronic funds
| 250 |
|
transfer pursuant to section 5747.072 of the Revised Code, the
| 251 |
|
payment is considered to be made when the payment is received by
| 252 |
|
the treasurer of state or credited to an account designated by
the
| 253 |
|
treasurer of state for the receipt of tax payments.
| 254 |
| "The date of the postmark" means, in the event there
is more
| 255 |
|
than one date on the cover, the earliest date imprinted
on the
| 256 |
|
cover by the United States postal service.
| 257 |
| (I) The amounts withheld by the employer pursuant to
section
| 258 |
|
5747.06 of the Revised Code shall be allowed to the
recipient of
| 259 |
|
the compensation as credits against payment of the
appropriate
| 260 |
|
taxes imposed on the recipient by section
5747.02 and under
| 261 |
|
Chapter 5748. of the Revised Code.
| 262 |
| (J) If, in accordance
with division (D) of this
section, a
| 263 |
|
pass-through entity elects to file a single return
and if any
| 264 |
|
investor is required to file the return and make the
payment of
| 265 |
|
taxes required by this chapter on account of the
investor's other
| 266 |
|
income that is not included in a single return
filed by a
| 267 |
|
pass-through entity, the investor is entitled to a
refundable
| 268 |
|
credit equal to the investor's proportionate share of
the tax paid
| 269 |
|
by the pass-through entity on behalf of the
investor. The
investor
| 270 |
|
shall claim the credit for the
investor's taxable year in
which or
| 271 |
|
with which ends the taxable
year of the pass-through
entity.
| 272 |
|
Nothing in this chapter shall
be construed to allow any
credit
| 273 |
|
provided in this chapter to be
claimed more than once. For
the
| 274 |
|
purposes of computing any
interest, penalty, or interest
penalty,
| 275 |
|
the investor shall be
deemed to have paid the refundable
credit
| 276 |
|
provided by this
division on the day that the pass-through
entity
| 277 |
|
paid the
estimated tax or the tax giving rise to the
credit.
| 278 |
| (K) The tax commissioner shall ensure that each return
| 279 |
|
required to be filed under this section includes a box that the
| 280 |
|
taxpayer may check to authorize a paid tax preparer who prepared
| 281 |
|
the return to communicate with the department of taxation about
| 282 |
|
matters pertaining to the return. The return or instructions
| 283 |
|
accompanying the return shall indicate that by checking the box
| 284 |
|
the taxpayer authorizes the department of taxation to contact the
| 285 |
|
preparer concerning questions that arise during the processing of
| 286 |
|
the return and authorizes the preparer only to provide the
| 287 |
|
department with information that is missing from the return, to
| 288 |
|
contact the department for information about the processing of the
| 289 |
|
return or the status of the taxpayer's refund or payments, and to
| 290 |
|
respond to notices about mathematical errors, offsets, or return
| 291 |
|
preparation that the taxpayer has received from the department and
| 292 |
|
has shown to the preparer.
| 293 |
| Sec. 5747.81. (A)(1) For the purpose of developing and | 294 |
|
maintaining a highly
qualified workforce and thereby to improve | 295 |
|
the economic welfare of
all Ohioans, an individual who, on or | 296 |
|
after the effective
date
of the enactment of this section, | 297 |
|
completes an
apprenticeship program registered with the | 298 |
|
apprenticeship counsel
created by section 4139.02 of the Revised | 299 |
|
Code is
allowed a
credit
against
the tax imposed by section | 300 |
|
5747.02 of
the
Revised Code.
The credit
shall equal the | 301 |
|
individual's net tax
liability after application
of all credits | 302 |
|
identified in section
5747.98 of the Revised Code
preceding the | 303 |
|
credit authorized by
this section.
The individual shall
claim | 304 |
|
the credit for the
individual's taxable
year in which the | 305 |
|
individual's credit
application was approved and in each of the | 306 |
|
succeeding five
taxable years. | 307 |
| (2) An individual is liable to the state for credit taken
| 308 |
|
with respect to an apprenticeship program, and forfeits
unused | 309 |
|
credit, if the
individual has been allowed the
credit for
five | 310 |
|
or fewer of the
individual's taxable years and the
individual | 311 |
|
is
a nonresident of
Ohio.
Any
amount for which an
individual | 312 |
|
is
liable under this division
may
be collected by
assessment | 313 |
|
under
section 5747.13 of the
Revised
Code, and shall be
| 314 |
|
considered as
taxes imposed under
section
5747.02 of the | 315 |
|
Revised
Code. | 316 |
| (B) Within one year after completing the apprenticeship | 317 |
|
program,
an individual shall
apply for a credit to the director | 318 |
|
of job and family services on a form approved by the
director and | 319 |
|
shall submit any documents required by the
director. If the | 320 |
|
individual qualifies for a credit, the
director shall issue a tax | 321 |
|
credit certificate to the
individual.
The certificate shall | 322 |
|
state the individual's name and
social
security number, the date | 323 |
|
the credit application was
approved,
and the taxable years for | 324 |
|
which the
credit shall be
claimed. | 325 |
| (C) The director of job and
family services may designate an | 326 |
|
entity,
including a nonprofit
private organization, to perform | 327 |
|
the
administrative duties
conferred upon the director by this | 328 |
|
section. | 329 |
| Sec. 5747.98. (A) To provide a uniform procedure for | 330 |
|
calculating the amount of tax due under section 5747.02 of the | 331 |
|
Revised Code, a taxpayer shall claim any credits to which the | 332 |
|
taxpayer is
entitled in the following order: | 333 |
| (1) The retirement income credit under division (B) of | 334 |
|
section 5747.055 of the Revised Code; | 335 |
| (2) The senior citizen credit under division (C) of
section | 336 |
|
5747.05 of the Revised Code; | 337 |
| (3) The lump sum distribution credit under division (D) of | 338 |
|
section 5747.05 of the Revised Code; | 339 |
| (4) The dependent care credit under section 5747.054 of
the | 340 |
|
Revised Code; | 341 |
| (5) The lump sum retirement income credit under division
(C) | 342 |
|
of section 5747.055 of the Revised Code; | 343 |
| (6) The lump sum retirement income credit under division
(D) | 344 |
|
of section 5747.055 of the Revised Code; | 345 |
| (7) The lump sum retirement income credit under division
(E) | 346 |
|
of section 5747.055 of the Revised Code; | 347 |
| (8) The low-income credit under section 5747.056 of the | 348 |
|
Revised Code; | 349 |
| (9) The credit for displaced workers who pay for job
training | 350 |
|
under section 5747.27 of the Revised Code; | 351 |
| (10) The campaign contribution credit under section
5747.29 | 352 |
|
of
the Revised Code; | 353 |
| (11) The twenty-dollar personal exemption credit under | 354 |
|
section 5747.022 of the Revised Code; | 355 |
| (12) The joint filing credit under division (G) of
section | 356 |
|
5747.05 of the Revised Code; | 357 |
| (13) The nonresident credit under division (A) of
section | 358 |
|
5747.05 of the Revised Code; | 359 |
| (14) The credit for a resident's out-of-state income
under | 360 |
|
division (B) of section 5747.05 of the Revised Code; | 361 |
| (15) The credit for employers that enter
into agreements
with | 362 |
|
child day-care centers under section 5747.34 of the
Revised
Code; | 363 |
| (16) The credit for employers that reimburse employee
child
| 364 |
|
care expenses under section 5747.36 of the Revised Code; | 365 |
| (17) The credit for adoption of a minor child under section | 366 |
|
5747.37 of the Revised Code; | 367 |
| (18) The credit for purchases of lights and reflectors under | 368 |
|
section
5747.38 of the Revised Code; | 369 |
| (19)
The job retention credit under division (B) of section | 370 |
|
5747.058 of the Revised Code; | 371 |
| (20) The credit for
selling alternative fuel under section | 372 |
|
5747.77 of the
Revised
Code; | 373 |
| (21) The second credit for purchases of new
manufacturing | 374 |
|
machinery and
equipment and the credit for using
Ohio coal under | 375 |
|
section 5747.31 of the
Revised Code; | 376 |
| (22) The job training credit under section 5747.39 of
the | 377 |
|
Revised Code; | 378 |
| (23) The enterprise zone credit under section 5709.66 of
the | 379 |
|
Revised Code; | 380 |
| (24) The credit for the eligible costs associated with a | 381 |
|
voluntary action
under section 5747.32 of the Revised Code; | 382 |
| (25) The credit
for employers that establish on-site
child | 383 |
|
day-care centers under section
5747.35 of the Revised Code; | 384 |
| (26)
The ethanol plant investment credit under section | 385 |
|
5747.75 of the Revised Code; | 386 |
| (27) The credit for purchases of qualifying grape
production | 387 |
|
property under section 5747.28 of the Revised Code; | 388 |
| (28) The credit for
journeypersons under section 5747.81 of | 389 |
|
the Revised Code; | 390 |
| (29) The export sales credit under section 5747.057 of
the | 391 |
|
Revised Code; | 392 |
(29)(30) The credit for research and development and | 393 |
|
technology
transfer investors under section 5747.33 of the Revised | 394 |
|
Code; | 395 |
(30)(31)
The enterprise zone credits under
section 5709.65
of | 396 |
|
the
Revised Code; | 397 |
(31)(32) The research and development credit under section | 398 |
|
5747.331 of the Revised Code; | 399 |
(32)(33) The credit for rehabilitating a historic building | 400 |
|
under
section 5747.76 of the Revised Code; | 401 |
(33)(34) The refundable credit for rehabilitating a historic | 402 |
|
building under section 5747.76 of the Revised Code; | 403 |
(34)(35) The refundable jobs creation credit
under
division | 404 |
|
(A)
of section
5747.058 of the Revised Code; | 405 |
(35)(36) The refundable credit for taxes paid by a
qualifying | 406 |
|
entity granted under section 5747.059 of the Revised
Code; | 407 |
(36)(37) The refundable credits for taxes paid by a | 408 |
|
qualifying
pass-through
entity granted under division (J) of | 409 |
|
section 5747.08
of the Revised Code; | 410 |
(37)(38) The refundable credit for tax withheld under | 411 |
|
division
(B)(1) of section 5747.062 of the Revised Code; | 412 |
(38)(39) The refundable credit under section 5747.80 of the | 413 |
|
Revised Code for losses on loans made to the Ohio venture
capital | 414 |
|
program under sections 150.01 to 150.10 of the Revised
Code; | 415 |
(39)(40) The refundable motion picture production credit | 416 |
|
under
section 5747.66 of the Revised Code. | 417 |
| (B) For any credit, except the refundable credits enumerated | 418 |
|
in
this
section
and
the
credit
granted
under division
(I) of | 419 |
|
section
5747.08 of
the
Revised
Code, the
amount of the credit | 420 |
|
for
a
taxable year
shall
not
exceed the tax
due after allowing | 421 |
|
for any
other credit
that
precedes it in the
order required under | 422 |
|
this
section. Any
excess
amount of a
particular credit may be | 423 |
|
carried
forward if
authorized
under the
section creating that | 424 |
|
credit.
Nothing in
this
chapter
shall be
construed to allow a | 425 |
|
taxpayer to
claim,
directly
or
indirectly, a
credit more than | 426 |
|
once for a
taxable
year. | 427 |
| Section 2. That existing sections 4139.03, 4139.05, 5747.08, | 428 |
|
and 5747.98 of the
Revised Code are hereby repealed.
| 429 |
