Ohio Code § 5733.56

§ 5733.56.

(A)(1) For tax year 2005, a taxpayer that provides any telephone service program to aid

persons with communicative impairments in accessing the telephone network under section 4905.79 of the Revised Code is allowed a nonrefundable credit against the tax imposed by section 5733.06 of the Revised Code .  The amount of the credit is the cost incurred by the taxpayer for providing the

telephone service program during its taxable year, excluding any costs incurred prior

to July 1, 2004. (2) A taxpayer shall claim the credit under division (A)(1) of this section in the order

required by section 5733.98 of the Revised Code .  If the credit exceeds the total taxes due under section 5733.06 of the Revised Code for the tax year, after allowance for any other credits preceding this credit in

the order set forth in section 5733.98 of the Revised Code , the commissioner shall credit the excess against taxes due under section 5733.06 of the Revised Code for succeeding tax years until the full amount of the credit is granted. (B) For each of tax years 2006, 2007, and 2008, a taxpayer that provides any telephone

service program to aid persons with communicative impairments in accessing the telephone

network under section 4905.79 of the Revised Code is allowed a refundable credit against the tax imposed by section 5733.06 of the Revised Code .  For each tax year, the amount of the credit is the cost incurred by the taxpayer

during that tax year's taxable year for providing the telephone service program.  No cost incurred with respect to the credit that is allowable for a tax year shall

be considered for purposes of computing the credit allowable for any other tax year. (C) If the tax commissioner ascertains that any credit claimed pursuant to this section

by a taxpayer was not correct, the commissioner shall ascertain the proper credit.  No cost incurred after December 31, 2007, shall be considered for purposes of computing

any credit allowed by this section. (D) Nothing in this section authorizes a taxpayer to claim a credit under this section

for any costs incurred in providing a telephone service program for which it is either

claiming a credit under former section 5727.44 of the Revised Code or receiving reimbursement

for its costs under any other provision of the Revised Code.