Ohio Code § 5747.054
Ohio Code § 5747.054. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.054.
In addition to all other credits allowed by this chapter, a credit shall be allowed
against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for taxpayers with modified adjusted gross income of less than forty thousand dollars. The amount of the credit shall equal twenty-five per cent of the federal dependent
care credit for which the taxpayer is eligible for the taxable year under section 21 of the Internal Revenue Code , 26 U.S.C.A. 21 ; except that the amount of the credit for a taxpayer with modified adjusted gross
income of less than twenty thousand dollars shall equal the federal credit for which
the taxpayer is eligible, in any case without regard to any limitation imposed by section 26 of the Internal Revenue Code , 26 U.S.C.A. 26 . The credit allowed by this section shall be claimed in the order required under section 5747.98 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.054
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
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Common questions
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What subject does Ohio Revised Code § 5747.054 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
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