Ohio § 5747.75 Credit for dependents who attend nonchartered nonpublic school

Ohio Statutes

§ 5747.75 — Credit for dependents who attend nonchartered nonpublic school

Ohio § 5747.75

Title 57Taxation

Ch. 5747Income Tax

This text of Ohio § 5747.75 (Credit for dependents who attend nonchartered nonpublic school) 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. § 5747.75 (2026).

Text

A nonrefundable credit is allowed against a taxpayer's aggregate liability under section5747.02of the Revised Code for taxpayers with one or more dependents who attend a nonchartered nonpublic school. The amount of the credit shall equal the lesser of the total tuition paid by the taxpayer and, if filing a joint return, the taxpayer's spouse during the taxable year for all of the taxpayer's dependents to attend such a school or the following amount, as applicable:

(A)If the taxpayer's or, if filing a joint return, the taxpayer's and the taxpayer's spouses' total federal adjusted gross income is less than fifty thousand dollars for the taxable year, one thousand dollars;

(B)If the taxpayer's or, if filing a joint return, the taxpayer's and the taxpayer's spouses' total federal adjusted

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A nonrefundable credit is allowed against a taxpayer's aggregate liability under section5747.02of the Revised Code for taxpayers with one or more dependents who attend a nonchartered nonpublic school. The amount of the credit shall equal the lesser of the total tuition paid by the taxpayer and, if filing a joint return, the taxpayer's spouse during the taxable year for all of the taxpayer's dependents to attend such a school or the following amount, as applicable:

(A) If the taxpayer's or, if filing a joint return, the taxpayer's and the taxpayer's spouses' total federal adjusted gross income is less than fifty thousand dollars for the taxable year, one thousand dollars;

(B) If the taxpayer's or, if filing a joint return, the taxpayer's and the taxpayer's spouses' total federal adjusted gross income equals or exceeds fifty thousand dollars, one thousand five hundred dollars.

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

Last updated November 4, 2024 at 11:25 AM