Ohio Rev. Code § 5747.98
Either the retirement income credit under division (B) of section 5747.055 of the Revised Code or the lump sum retirement income credits under divisions (C), (D), and (E) of that section;
Either the senior citizen credit under division (F) of section 5747.055 of the Revised Code or the lump sum distribution credit under division (G) of that section;
The dependent care credit under section 5747.054 of the Revised Code;
The credit for displaced workers who pay for job training under section 5747.27 of the Revised Code;
The campaign contribution credit under section 5747.29 of the Revised Code;
The twenty-dollar personal exemption credit under section 5747.022 of the Revised Code;
The joint filing credit under division (G) of section 5747.05 of the Revised Code;
The earned income credit under section 5747.71 of the Revised Code;
The nonrefundable credit for education expenses under section 5747.72 of the Revised Code;
The nonrefundable credit for donations to scholarship granting organizations under section 5747.73 of the Revised Code;
The nonrefundable credit for tuition paid to a nonchartered nonpublic school under section 5747.75 of the Revised Code;
The nonrefundable vocational job credit under section 5747.057 of the Revised Code;
The nonrefundable job retention credit under division (B) of section 5747.058 of the Revised Code;
The enterprise zone credit under section 5709.66 of the Revised Code;
The credit for beginning farmers who participate in a financial management program under division (B) of section 5747.77 of the Revised Code;
The credit for commercial vehicle operator training expenses under section 5747.82 of the Revised Code;
The nonrefundable welcome home Ohio (WHO) program credit under section 122.633 of the Revised Code;
The credit for selling or renting agricultural assets to beginning farmers under division (A) of section 5747.77 of the Revised Code;
The credit for purchases of qualifying grape production property under section 5747.28 of the Revised Code;
The small business investment credit under section 5747.81 of the Revised Code;
The nonrefundable lead abatement credit under section 5747.26 of the Revised Code;
The opportunity zone investment credit under section 122.84 of the Revised Code;
The enterprise zone credits under section 5709.65 of the Revised Code;
The research and development credit under section 5747.331 of the Revised Code;
The credit for rehabilitating a historic building under section 5747.76 of the Revised Code;
The nonrefundable Ohio low-income housing tax credit under section 5747.83 of the Revised Code;
The nonrefundable affordable single-family home credit under section 5747.84 of the Revised Code;
The nonresident credit under division (A) of section 5747.05 of the Revised Code;
The credit for a resident's out-of-state income under division (B) of section 5747.05 of the Revised Code;
The refundable motion picture and broadway theatrical production credit under section 5747.66 of the Revised Code;
The refundable credit for film and theater capital improvement projects under section 5747.67 of the Revised Code;
The refundable jobs creation credit or job retention credit under division (A) of section 5747.058 of the Revised Code;
The refundable credit for taxes paid by a qualifying entity granted under section 5747.059 of the Revised Code;
The refundable credits for taxes paid by a qualifying pass-through entity granted under division (I) of section 5747.08 of the Revised Code;
The refundable credit under section 5747.80 of the Revised Code for losses on loans made to the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code;
The refundable credit for rehabilitating a historic building under section 5747.76 of the Revised Code;
The refundable credit under section 5747.39 of the Revised Code for taxes levied under section 5747.38 of the Revised Code paid by an electing pass-through entity.
R.C. § 5747.98