Ohio § 5733.0610 Credit for Ohio job creation

Ohio Statutes

§ 5733.0610 — Credit for Ohio job creation

Ohio § 5733.0610

Title 57Taxation

Ch. 5733Corporation Franchise Tax

This text of Ohio § 5733.0610 (Credit for Ohio job creation) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5733.0610 (2026).

Text

(A)A refundable corporation franchise tax credit granted by the tax credit authority under section122.17or former division (B)(2) or (3) of section122.171of the Revised Code, as those divisions existed before the effective date of the amendment of this section by H.B. 64 of the 131st general assembly, may be claimed under this chapter in the order required under section5733.98of the Revised Code. For purposes of making tax payments under this chapter, taxes equal to the amount of the refundable credit shall be considered to be paid to this state on the first day of the tax year. The refundable credit shall not be claimed for any tax years following the calendar year in which a relocation of employment positions occurs in violation of an agreement entered into under section122.17or122.171

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(A) A refundable corporation franchise tax credit granted by the tax credit authority under section122.17or former division (B)(2) or (3) of section122.171of the Revised Code, as those divisions existed before the effective date of the amendment of this section by H.B. 64 of the 131st general assembly, may be claimed under this chapter in the order required under section5733.98of the Revised Code. For purposes of making tax payments under this chapter, taxes equal to the amount of the refundable credit shall be considered to be paid to this state on the first day of the tax year. The refundable credit shall not be claimed for any tax years following the calendar year in which a relocation of employment positions occurs in violation of an agreement entered into under section122.17or122.171of the Revised Code.

(B) A nonrefundable corporation franchise tax credit granted by the tax credit authority under division (B) of section122.171of the Revised Code may be claimed under this chapter in the order required under section5733.98of the Revised Code.