reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5747.52 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.52 | Calculating Subdivision Share of Undivided Local Government Fund.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|The form used by the county budget commission to calculate subdivision shares of the undivided local government fund as apportioned pursuant to section 5747.51 of the Revised Code shall be as follows: Calculation of (name of subdivision) share of undivided local government fund for (name of county) countyAuthorized expenditure for subdivisionTotal1. Estimated expenditures from general fund_____2. Estimated expenditures from special funds other than those established for road and bridge, street construction, maintenance, and state highway improvement, and for gas, water, sewer, and electric public utilities_____3. Total_____Deductions from authorized expenditures 4. Expenditures for permanent improvements_____5. Transfers to road and bridge fund (counties and townships only)_____6. Transfers to street construction, maintenance, and repair, and state highway improvements funds_____7. Expenditures for the payment of debt charges_____8. Expenditures for the payment of judgments_____9. Taxes levied inside the "ten-mill limitation"_____10. Budget commission allocation of estimated county public library fund revenues_____11. Estimated unencumbered balances as of December 31 of current year in the general funds as stated in the tax budget_____12. Revenue, including transfers, shown in the general fund or any special funds other than special funds established for road and bridge, street construction, maintenance, and repair, and state highway improvement, and for gas, water, sewer, and electric public utilities, from all other sources except those from additional taxes or service charges voted by electorate as defined in division (E)(4) of section 5747.51 of the Revised Code, and except revenue from special assessment and revenue bond collections_____13. Total_____Calculation of subdivision share 14. Relative need of subdivision (line 3 less line 13)_____15. Relative need factor for county (total estimate of undivided local government fund divided by total relative need of all participating subdivisions)_____16. Proportionate share of subdivision (relative need of subdivision multiplied by relative need factor)_____17. After any adjustments necessary to comply with statutory maximum share allowable to county_____18. After any adjustments necessary to comply with statutory minimum share allowable to townships_____19. After any adjustments necessary to comply with minimum guarantee in division (I) of section 5747.51 of the Revised Code_____20. Proportionate share of subdivision (line 16, 17, 18, or 19, whichever is appropriate)_____
Ohio Rev Code § 5747.54 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.54 | Failure to Certify Percentage Share of the Undivided Local Government Fund.

Effective: June 30, 2007|Latest Legislation:  House Bill 119 - 127th General Assembly|The tax commissioner may withhold distributions of local government fund money to any county where the county auditor has failed to certify to the tax commissioner the percentage share of the undivided local government fund of the county as a subdivision for the year for which distribution is to be made. The director of budget and management may direct the tax commissioner to withhold from a county the percentage of the amount distributable thereto that constitutes the share of the county as a subdivision of the local government fund so long as such county is indebted or otherwise obligated to the state, until such indebtedness or other obligation has been duly paid, but no distribution of such percentage share of the local government fund shall be withheld unless an itemized statement of such indebtedness is furnished the county auditor of the county from which the indebtedness is due at least thirty days prior to the withholding of the distribution. Any indebtedness or obligation of the state to a county shall be deducted from the amount owing to the state by such county in determining the indebtedness or obligation as to which distribution is withheld.
Ohio Rev Code § 5747.55 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.55 | Appealing County Budget Commission Action.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|The action of the county budget commission under section 5747.51 of the Revised Code may be appealed to the board of tax appeals in the manner and with the effect provided in section 5705.37 of the Revised Code, in accordance with the following rules: (A) The notice of appeal shall be signed by the authorized fiscal officer and shall set forth in clear and concise language: (1) A statement of the action of the budget commission appealed from, and the date of the receipt by the subdivision of the official certificate or notice of such action; (2) The error or errors the taxing district believes the budget commission made; (3) The specific relief sought by the taxing district. (B) The notice of appeal shall have attached thereto: (1) A certified copy of the resolution of the taxing authority authorizing the fiscal officer to file the appeal; (2) An exact copy of the official certificate, or notice of the action of the budget commission appealed from; (3) An exact copy of the budget request filed with the budget commission by the complaining subdivision, with the date of filing noted thereon. (C) There shall also be attached to the notice of appeal a statement showing: (1) The name of the fund involved, the total amount in dollars allocated, and the exact amount in dollars allocated to each participating subdivision; (2) The amount in dollars which the complaining subdivision believes it should have received; (3) The name of each participating subdivision, as well as the name and address of the fiscal officer thereof, that the complaining subdivision believes received more than its proper share of the allocation, and the exact amount in dollars of such alleged over-allocation. (D) Only the participating subdivisions named pursuant to division (C) of this section are to be considered as appellees before the board of tax appeals and no change shall, in any amount, be made in the amount allocated to participating subdivisions not appellees. (E) The total of the undivided local government fund or undivided local government revenue assistance fund to be allocated by the board of tax appeals upon appeal is the total of that fund allocated by the budget commission to those subdivisions which are appellants and appellees before the board of tax appeals.
Ohio Rev Code § 5747.60 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.60 | Delegating Investigation Powers of Tax Commissioner.

Effective: December 2, 1996|Latest Legislation:  House Bill 670 - 121st General Assembly|For purposes of enforcing this chapter, the tax commissioner, in accordance with section 5743.45 of the Revised Code, may delegate any investigation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training commission and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of that section relative to the powers and authority of the employee and the suspension or revocation of the delegation apply. No employee of the department shall divulge any information acquired as a result of any investigation pursuant to this chapter, except as may be required by the commissioner or a court.The department shall cooperate with the attorney general, local law enforcement officials, and the appropriate agencies of the federal government and other states in the investigation and prosecution of violations of this chapter.
Ohio Rev Code § 5747.66 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.66 | Credit for Any Individual Who Is the Certificate Owner of a Tax Credit Certificate.

Effective: February 15, 2016|Latest Legislation:  Senate Bill 208 - 131st General Assembly|(A) Any term used in this section has the same meaning as in section 122.85 of the Revised Code.(B) There is allowed a credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for any individual who, on the last day of the individual's taxable year, is the certificate owner of a tax credit certificate issued under section 122.85 of the Revised Code. The credit shall be claimed for the taxable year that includes the date the certificate was issued by the director of development. The credit amount equals the amount stated in the certificate. The credit shall be claimed in the order required under section 5747.98 of the Revised Code. If the credit amount exceeds the aggregate amount of tax otherwise due under section 5747.02 of the Revised Code after deducting all other credits in that order, the excess shall be refunded.Nothing in this section limits or disallows pass-through treatment of the credit.
Ohio Rev Code § 5747.71 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.71 | Earned Income Tax Credit.

Effective: July 3, 2019|Latest Legislation:  House Bill 62 - 133rd General Assembly|There is hereby allowed a nonrefundable credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer who is an "eligible individual" as defined in section 32 of the Internal Revenue Code. The credit shall equal thirty per cent of the federal credit allowed for the taxable year. The credit shall not exceed the aggregate amount of tax otherwise due under section 5747.02 of the Revised Code after deducting any other nonrefundable credits that precede the credit allowed under this section in the order prescribed by section 5747.98 of the Revised Code.The credit shall be claimed in the order prescribed by section 5747.98 of the Revised Code.
Ohio Rev Code § 5747.72 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.72 | Credit for Home Instruction Expenses.

Effective: September 30, 2021|Latest Legislation:  House Bill 110 - 134th General Assembly|(A) As used in this section: (1) "Qualifying taxpayer" means a taxpayer that is an individual with a dependent who is a qualifying student. (2) "Qualifying student" means a student who was excused from the compulsory attendance law for the purpose of home instruction under section 3321.04 of the Revised Code for the school year. (3) "Education expenses" means expenses or fees for any of the following items used directly for home instruction of a qualifying student: books, supplementary materials, supplies, computer software, applications, or subscriptions. "Education expenses" does not include expenses or fees for computers or similar electronic devices or accessories thereto. (B) There is hereby allowed a nonrefundable credit against a qualifying taxpayer's aggregate tax liability under section 5747.02 of the Revised Code equal to the lesser of two hundred fifty dollars or the amount of education expenses incurred by the taxpayer in the taxable year for the benefit of one or more of the taxpayer's qualifying students. The credit shall be claimed in the order required under section 5747.98 of the Revised Code. The tax commissioner may request that a qualifying taxpayer claiming a credit under this section furnish information as is necessary to support the claim for the credit under this section, and no credit shall be allowed unless the requested information is provided. Last updated September 9, 2021 at 2:28 PM
Ohio Rev Code § 5747.75 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.75 | Credit for Dependents Who Attend Nonchartered Nonpublic School.

Effective: September 30, 2021|Latest Legislation:  House Bill 110 - 134th General Assembly|A nonrefundable credit is allowed against a taxpayer's aggregate liability under section 5747.02 of the Revised Code for taxpayers with one or more dependents who attend a nonchartered nonpublic school. To qualify for the credit, the total federal adjusted gross income of the taxpayer and, if filing a joint return, the taxpayer's spouse for the taxable year must be less than one hundred thousand dollars. The amount of the credit shall equal the lesser of the total tuition paid by the taxpayer and, if filing a joint return, the taxpayer's spouse during the taxable year for all of the taxpayer's dependents to attend such a school or the following amount, as applicable: (A) If the taxpayer's or, if filing a joint return, the taxpayer's and the taxpayer's spouses' total income is less than fifty thousand dollars for the taxable year, five hundred dollars; (B) If the taxpayer's or, if filing a joint return, the taxpayer's and the taxpayer's spouses' total income equals or exceeds fifty thousand dollars but is less than one hundred thousand dollars for the taxable year, one thousand dollars. The credit shall be claimed in the order prescribed by section 5747.98 of the Revised Code. Last updated August 24, 2021 at 1:10 PM
Ohio Rev Code § 5747.76 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.76 | Refundable Income Tax Credit for Owner of Rc 149.311 Certificate.

Effective: February 15, 2016|Latest Legislation:  Senate Bill 208 - 131st General Assembly|(A) As used in this section, "certificate owner" has the same meaning as in section 149.311 of the Revised Code.(B) There is allowed a credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer that is the certificate owner of a rehabilitation tax credit certificate issued under section 149.311 of the Revised Code. The credit shall equal twenty-five per cent of the dollar amount indicated on the certificate, but the amount of credit allowed for any taxpayer shall not exceed five million dollars. The credit shall be claimed for the taxable year specified in the certificate and in the order required under section 5747.98 of the Revised Code.(C) Nothing in this section limits or disallows pass-through treatment of the credit if the certificate owner is a pass-through entity. If the certificate owner is a pass-through entity, the amount of the credit allowed for the pass-through entity shall not exceed five million dollars. If the certificate owner is a pass-through entity, the credit may be allocated among the entity's equity owners in proportion to their ownership interests or in such proportions or amounts as the equity owners mutually agree.(D) If the credit allowed for any taxable year exceeds the aggregate amount of tax otherwise due under section 5747.02 of the Revised Code, after allowing for any other credits preceding the credit in the order prescribed by section 5747.98 of the Revised Code, the excess shall be refunded to the taxpayer but, if any amount of the credit is refunded, the sum of the amount refunded and the amount applied to reduce the aggregate amount of tax otherwise due for that year shall not exceed three million dollars or, if the certificate owner is a pass-through entity, shall not exceed the taxpayer's distributive or proportionate share, as allocated under division (C) of this section, of three million dollars. The taxpayer may carry forward any balance of the credit in excess of the amount claimed for that year for not more than five ensuing taxable years, and shall deduct any amount claimed for any such year from the amount claimed in an ensuing year.(E) A taxpayer claiming a credit under this section shall retain the rehabilitation tax credit certificate for four years following the end of the taxable year to which the credit was applied, and shall make the certificate available for inspection by the tax commissioner upon the request of the tax commissioner during that period.
Ohio Rev Code § 5747.78 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.78 | Deductions for Amounts Contributed to Able Savings Account.

Effective: October 12, 2016|Latest Legislation:  House Bill 483 - 131st General Assembly|In computing Ohio adjusted gross income, a deduction from federal adjusted gross income is allowed to a contributor for amounts contributed during the taxable year to an ABLE savings account opened in accordance with sections 113.50 to 113.56 of the Revised Code to the extent that the amounts contributed have not been deducted in computing the contributor's federal adjusted gross income for the taxable year. The total amount of contributions deducted for any taxable year by a taxpayer or the taxpayer and the taxpayer's spouse, regardless of whether the taxpayer and the taxpayer's spouse file separate returns or a joint return, shall not exceed the annual contribution limit for each beneficiary for whom contributions are made. If the total annual contributions for a beneficiary exceed the annual contribution limit, the excess may be carried forward and deducted in future taxable years until the contributions have been fully deducted.As used in this section, "annual contribution limit" means the limit prescribed in section 5747.70 of the Revised Code on the dollar amount of contributions and purchases that a taxpayer, or a taxpayer and the taxpayer's spouse, may deduct during a taxable year under that section with respect to each beneficiary for whom contributions or purchases are made.
Ohio Rev Code § 5747.80 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.80 | Issuance of Tax Credits by Ohio Venture Capital Authority.

Effective: February 15, 2016|Latest Legislation:  Senate Bill 208 - 131st General Assembly|Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code. The credit shall be claimed for the taxable year specified in the certificate issued by the authority and in the order required under section 5747.98 of the Revised Code.
Ohio Rev Code § 5747.81 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.81 | Tax Credit for Holders of Small Business Investment Certificate.

Effective: February 15, 2016|Latest Legislation:  Senate Bill 208 - 131st General Assembly|(A) Any term used in this section that is defined in section 122.86 of the Revised Code has the same meaning as defined in that section.(B) For the purpose of encouraging new capital investment in small businesses in this state and thereby promoting the economic welfare of all Ohioans, a nonrefundable credit is allowed against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer to whom a small business investment certificate was issued under section 122.86 of the Revised Code if the taxpayer did not sell or otherwise dispose of the qualifying investment before the conclusion of the applicable holding period and if the small business enterprise on the basis of which the certificate was issued is included in the register maintained under division (D) of section 122.86 of the Revised Code.The credit shall be claimed for the taxpayer's taxable year that includes the last day of the holding period of the qualifying investment. If the certificate was issued to a pass-through entity that made the qualifying investment, a taxpayer that holds a direct or indirect equity interest in the pass-through entity on the last day of the entity's taxable year that includes the last day of the holding period may claim the taxpayer's distributive or proportionate share of the credit for the taxpayer's taxable year that includes the last day of the entity's taxable year.The credit equals the amount of the taxpayer's qualifying investment as indicated on the certificate multiplied by ten per cent. If a taxpayer claims a credit on the basis of more than one small business investment certificate issued for the same fiscal biennium, including a certificate issued to a pass-through entity in which the taxpayer owns an equity interest, the total amount of credit claimed by the taxpayer on the basis of all such certificates shall not exceed one million dollars. If a taxpayer and the taxpayer's spouse file a joint return under section 5747.08 of the Revised Code, the credit shall be computed on the basis of the total qualifying investments made by both spouses or by any pass-through entities in which either spouse owns an equity interest, but the total amount of credit claimed on the basis of all certificates issued to the spouses or to such pass-through entities for a fiscal biennium shall not exceed two million dollars.The credit shall be claimed in the order prescribed by section 5747.98 of the Revised Code. If the credit exceeds the aggregate amount of tax otherwise due for the taxable year, the excess may be carried forward and applied against the tax due for not more than seven succeeding taxable years, provided that the amount applied to the tax due for any taxable year shall be subtracted from the amount available to carry forward to succeeding years.
Ohio Rev Code § 5747.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.99 | Penalty.

Effective: October 29, 2018|Latest Legislation:  Senate Bill 66 - 132nd General Assembly|(A) Whoever violates section 5747.19 of the Revised Code is guilty of a felony of the fifth degree.(B) Whoever violates any provision of sections 5747.01 to 5747.19 of the Revised Code, or any lawful rule promulgated by the tax commissioner under authority of any provision of those sections, for the violation of which no other penalty is provided in this section, shall be fined not less than one hundred nor more than five thousand dollars.(C) Whoever violates section 5747.49 of the Revised Code shall be fined not more than five dollars for each day that elapses between the date specified by law for performance and the date when the duty is actually performed. (D) Whoever violates section 5747.06 or 5747.07 of the Revised Code by failing to remit state income taxes withheld from an employee shall be penalized as follows: (1) Except as otherwise provided in division (D)(2) of this section, the offender shall be fined not less than one hundred dollars nor more than one thousand dollars, or imprisoned not more than sixty days, or both. (2) If the offender previously has been convicted of or pleaded guilty to a violation of section 5747.06 or 5747.07 of the Revised Code involving a failure to remit state income taxes withheld from an employee, the offender is guilty of a felony of the fifth degree.
Ohio Rev Code § 5748.022 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5748 | School District Income Tax|Section 5748.022 | Resolution Reducing Tax Rate.

Effective: September 23, 2008|Latest Legislation:  House Bill 562 - 127th General Assembly|A majority of the members of a board of education of a school district levying a tax under section 5748.02 of the Revised Code may adopt a resolution reducing the rate of the tax by a multiple of one-fourth of one per cent. The resolution shall set forth the current rate of the tax, the reduced rate of tax that results from adoption of the resolution, the purpose or purposes for which the tax is levied, the remaining number of years the tax will be levied or that it is levied for a continuing period of time, and the date on which the reduced tax rate shall take effect, which shall be the ensuing first day of January occurring at least forty-five days after a copy of the resolution is certified to the tax commissioner.