Ohio Code § 5726.98

§ 5726.98.

(A) To provide a uniform procedure for calculating the amount of tax due under section 5726.02 of the Revised Code , a taxpayer shall claim any credits to which the taxpayer is entitled under this

chapter in the following order: The nonrefundable job retention credit under division (B) of section 5726.50 of the Revised Code ; The nonrefundable credit for purchases of qualified low-income community investments

under section 5726.54 of the Revised Code ; The nonrefundable credit for transformational mixed use development tax credit certificate

holders under section 5726.62 of the Revised Code ; The nonrefundable credit for qualified research expenses under section 5726.56 of the Revised Code ; The nonrefundable credit for qualifying dealer in intangibles taxes under section 5726.57 of the Revised Code ; The nonrefundable Ohio low-income housing tax credit under section 5726.58 of the Revised Code ; The nonrefundable affordable single-family home credit under section 5726.60 of the Revised Code ; The nonrefundable welcome home Ohio (WHO) program credit under section 122.633 of the Revised Code ; The nonrefundable opportunity zone investment credit under section 5726.61 of the Revised Code ; The refundable credit for rehabilitating an historic building under section 5726.52 of the Revised Code ; The refundable job retention or job creation credit under division (A) of section 5726.50 of the Revised Code ; The refundable credit under section 5726.53 of the Revised Code for losses on loans made under the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code ; The refundable motion picture and broadway theatrical production credit under section 5726.55 of the Revised Code . (B) For any credit except the refundable credits enumerated in this section, the amount

of the credit for a taxable year shall not exceed the tax due after allowing for any

other credit that precedes it in the order required under this section.  Any excess amount of a particular credit may be carried forward if authorized under

the section creating that credit.  Nothing in this chapter shall be construed to allow a taxpayer to claim, directly

or indirectly, a credit more than once for a taxable year.