Ohio Rev. Code § 5725.98
The credit for an insurance company or insurance company group under section 5729.031 of the Revised Code;
The credit for eligible employee training costs under section 5725.31 of the Revised Code;
The credit for purchasers of qualified low-income community investments under section 5725.33 of the Revised Code;
The nonrefundable job retention credit under division (B) of section 122.171 of the Revised Code;
The nonrefundable credit for investments in rural business growth funds under section 122.152 of the Revised Code;
The nonrefundable Ohio low-income housing tax credit under section 5725.36 of the Revised Code;
The nonrefundable affordable single-family home credit under section 5725.37 of the Revised Code;
The nonrefundable credit for contributing capital to a transformational mixed use development project under section 5725.35 of the Revised Code;
The offset of assessments by the Ohio life and health insurance guaranty association permitted by section 3956.20 of the Revised Code;
The refundable credit for rehabilitating a historic building under section 5725.34 of the Revised Code;
The refundable credit for Ohio job retention under former division (B)(2) or (3) of section 122.171 of the Revised Code as those divisions existed before September 29, 2015, the effective date of the amendment of this section by H.B. 64 of the 131st general assembly;
The refundable credit for Ohio job creation under section 5725.32 of the Revised Code;
The refundable credit under section 5725.19 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.
R.C. § 5725.98