Ohio § 5747.71 Earned income tax credit

Ohio Statutes

§ 5747.71 — Earned income tax credit

Ohio § 5747.71

Title 57Taxation

Ch. 5747Income Tax

This text of Ohio § 5747.71 (Earned income tax credit) 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. § 5747.71 (2026).

Text

There is hereby allowed a nonrefundable credit against a taxpayer's aggregate tax liability under section5747.02of the Revised Code for a taxpayer who is an "eligible individual" as defined in section 32 of the Internal Revenue Code. The credit shall equal thirty per cent of the federal credit allowed for the taxable year. The credit shall not exceed the aggregate amount of tax otherwise due under section5747.02of the Revised Code after deducting any other nonrefundable credits that precede the credit allowed under this section in the order prescribed by section5747.98of the Revised Code.

The credit shall be claimed in the order prescribed by section5747.98of the Revised Code.

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There is hereby allowed a nonrefundable credit against a taxpayer's aggregate tax liability under section5747.02of the Revised Code for a taxpayer who is an "eligible individual" as defined in section 32 of the Internal Revenue Code. The credit shall equal thirty per cent of the federal credit allowed for the taxable year. The credit shall not exceed the aggregate amount of tax otherwise due under section5747.02of the Revised Code after deducting any other nonrefundable credits that precede the credit allowed under this section in the order prescribed by section5747.98of the Revised Code.

The credit shall be claimed in the order prescribed by section5747.98of the Revised Code.