reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5747.025 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.025 | Personal Exemptions.

Effective: October 17, 2019|Latest Legislation:  House Bill 166 - 133rd General Assembly|(A) The personal exemption for the taxpayer, the taxpayer's spouse, and each dependent shall be one of the following amounts: (1) Two thousand three hundred fifty dollars if the taxpayer's modified adjusted gross income for the taxable year as shown on an individual or joint annual return is less than or equal to forty thousand dollars; (2) Two thousand one hundred dollars if the taxpayer's modified adjusted gross income for the taxable year as shown on an individual or joint annual return is greater than forty thousand dollars but less than or equal to eighty thousand dollars; (3) One thousand eight hundred fifty dollars if the taxpayer's modified adjusted gross income for the taxable year as shown on an individual or joint annual return is greater than eighty thousand dollars. (B) For taxable years beginning in 2020 and thereafter, the personal exemption amounts prescribed in division (A) of this section shall be adjusted each year in the manner prescribed in division (C) of this section. In the case of an individual with respect to whom an exemption under section 5747.02 of the Revised Code is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.  (C) Except as otherwise provided in this division, in August of each year, the tax commissioner shall determine the percentage increase in the gross domestic product deflator determined by the bureau of economic analysis of the United States department of commerce from the first day of January of the preceding calendar year to the last day of December of the preceding year, and make a new adjustment to the personal exemption amount for taxable years beginning in the current calendar year by multiplying that amount by the percentage increase in the gross domestic product deflator for that period; adding the resulting product to the personal exemption amount for taxable years beginning in the preceding calendar year; and rounding the resulting sum upward to the nearest multiple of fifty dollars. The adjusted amount applies to taxable years beginning in the calendar year in which the adjustment is made and to taxable years beginning in each ensuing calendar year until a calendar year in which a new adjustment is made pursuant to this division. The commissioner shall not make a new adjustment in any calendar year in which the amount resulting from the adjustment would be less than the amount resulting from the adjustment in the preceding calendar year.
Ohio Rev Code § 5747.031 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.031 | Separate Reporting of Business and Nonbusiness Income Tax Revenues.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|For annual returns filed for taxable years beginning on or after January 1, 2017, the department of taxation shall determine and provide to the office of budget and management a report of the tax liability, before the application of any credits, under section 5747.02 of the Revised Code that arises from taxable business income, the tax liability, before the application of any credits, that arises from income, other than taxable business income, as measured and taxed under divisions(A)(1), (2), or (3) of that section, and the total amount of credits claimed against the tax levied under that section.  In providing actual and estimates of revenue pursuant to Chapter 126. of the Revised Code, the office of budget and management shall separately list the tax liability, before the application of any credits, under section 5747.02 of the Revised Code that arises from taxable business income, the tax liability, before the application of any credits, that arises from income, other than taxable business income, as measured and taxed under divisions (A)(1), (2), or (3) of that section, and the total amount of credits claimed against the tax levied under that section.
Ohio Rev Code § 5747.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.04 | Attributing Tax Receipts to County.

Effective: October 17, 2019|Latest Legislation:  House Bill 166 - 133rd General Assembly|All reports, returns, and payments required of a taxpayer or employer by this chapter, except payments by electronic funds transfer as required under section 5747.072 of the Revised Code, shall be filed with the tax commissioner. Upon receipt by the commissioner of any payments under this chapter arising from a tax imposed under section 5747.02 of the Revised Code, the commissioner shall estimate and annually reconcile and determine for any amount paid by or on behalf of any taxpayer and for any amount shown due or owed to any taxpayer, the county to which such amount is attributable. The county of attribution is the county in which the taxpayer was a resident for one more than half of the number of days of the payroll period during which any income subject to taxation under this chapter was earned or, in the case of a nonresident taxpayer, the nonresident taxpayer's principal county of employment. If there is no payroll period to which such income can be attributed, the county of attribution is the county in which the taxpayer resided at the time the taxpayer received such income. The commissioner shall adopt such rules, including a requirement that each taxpayer indicate the taxpayer's school district of residence on the taxpayer's tax return, as are reasonably necessary to insure the efficient administration of this section and the distribution required by division (A) of section 5747.03 of the Revised Code.
Ohio Rev Code § 5747.054 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.054 | Tax Credit Based on Federal Dependent Care Credit.

Effective: October 17, 2019|Latest Legislation:  House Bill 166 - 133rd General Assembly|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.
Ohio Rev Code § 5747.058 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.058 | Tax Credits to Foster Job Creation or Retention.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|(A) A refundable income tax credit granted by the tax credit authority under section 122.17 or former division (B)(2) or (3) of section 122.171 of the Revised Code, as those divisions existed before the effective date of the amendment of this section by H.B. 64 of the 131st general assembly, September 29, 2015, may be claimed under this chapter, in the order required under section 5747.98 of the Revised Code. For purposes of making tax payments under this chapter, taxes equal to the amount of the refundable credit shall be considered to be paid to this state on the first day of the taxable year. The refundable credit shall not be claimed for any taxable years ending with or following the calendar year in which a relocation of employment positions occurs in violation of an agreement entered into under section 122.17 or 122.171 of the Revised Code.  (B) A nonrefundable income tax credit granted by the tax credit authority under division (B) of section 122.171 of the Revised Code may be claimed under this chapter, in the order required under section 5747.98 of the Revised Code.
Ohio Rev Code § 5747.059 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.059 | Tax Credit for Ohio Withholding Tax Paid by One or More Qualifying Pass-Through Entities.

Effective: February 15, 2016|Latest Legislation:  Senate Bill 208 - 131st General Assembly|(A) This section applies only to reduce a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code.(B) There is hereby allowed a refundable credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code. This credit shall be equal to the taxpayer's proportionate share of the lesser of either the tax due or the tax paid under section 5733.41 or 5747.41 of the Revised Code by any qualifying entity as defined in section 5733.40 of the Revised Code for the qualifying taxable year of the qualifying entity which ends in the taxable year of the taxpayer.(C) The taxpayer shall claim the credit for the taxpayer's taxable year in which ends the qualifying entity's qualifying taxable year. For purposes of making tax payments under this chapter, taxes equal to the amount of the credit shall be considered to be paid by the taxpayer to this state on the day that the qualifying entity pays to the treasurer of state the amount due pursuant to section 5733.41 and sections 5747.41 to 5747.453 of the Revised Code with respect to and for the taxpayer.(D) In claiming the credit and determining the taxpayer's proportionate share of the tax due and the tax paid by any qualifying entity, the taxpayer shall follow the concepts set forth in subchapters J and K of the Internal Revenue Code.(E) The credit shall be claimed in the order required under section 5747.98 of the Revised Code. If the amount of the credit under this section exceeds the aggregate amount of tax otherwise due under section 5747.02 of the Revised Code after deduction of all other credits in that order, the taxpayer is entitled to a refund of the excess.
Ohio Rev Code § 5747.065 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.065 | Deduction and Withholding of State Income Tax From Unemployment Compensation Benefits.

Effective: September 30, 2021|Latest Legislation:  House Bill 110 - 134th General Assembly|(A) If a taxpayer has elected under section 4141.321 of the Revised Code to have the director of job and family services deduct and withhold state income tax from the unemployment compensation benefits payable to the taxpayer, the director shall deduct and withhold such tax at the rate or rates that the director shall prescribe in consultation with the tax commissioner. (B)(1) On or before the tenth day of each month, the director of job and family services shall file a return electronically with the tax commissioner identifying each taxpayer from whose unemployment compensation amounts were deducted and withheld under this section during the preceding month, the amount of each such deduction and withholding, the amount of the unemployment compensation from which each such amount was withheld, and any other information required by the commissioner. With the return, the director shall remit electronically to the commissioner all the amounts deducted and withheld under this section during the preceding month. (2) Annually, on or before the thirty-first day of January, the director shall issue an information return to each taxpayer with respect to whom an amount has been deducted and withheld under this section during the preceding calendar year. The information return shall show the total amount deducted from the taxpayer's unemployment compensation benefits during the preceding calendar year and any other information the tax commissioner requires. If the director is required under the Internal Revenue Code to report federal income tax deducted and withheld from unemployment compensation benefits, then the director may report the information required under this section on that report, as authorized by the Internal Revenue Code. (C) Failure of the director to deduct and withhold the required amounts from unemployment compensation benefits or to remit amounts withheld as required by this section does not relieve a taxpayer from liability for the tax imposed by section 5747.02 of the Revised Code. (D) The director of job and family services may adopt rules as necessary to administer this section. Last updated July 26, 2021 at 8:48 AM
Ohio Rev Code § 5747.071 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.071 | Withholding Tax From Retirement Benefits.

Effective: November 2, 1999|Latest Legislation:  House Bill 222 - 123rd General Assembly|(A) As used in this section:(1) "Retirement system" means the public employees retirement system, state teachers retirement system, school employees retirement system, Ohio police and fire pension fund, state highway patrol retirement system, and any municipal retirement system.(2) "Benefits" means all annuities, allowances, pensions, and other benefits paid by a retirement system.(3) "Recipient" means any person receiving benefits from a retirement system.(B) Any recipient may request the recipient's retirement system to deduct and withhold from the recipient's benefits an amount during the calendar year reasonably estimated to be equal to the tax due from the recipient under this chapter for the year with respect to the recipient's benefits from the retirement system that are included in the recipient's adjusted gross income. The request shall be made pursuant to an application filed with the retirement system, on a form the system shall supply, and shall include the estimate of the recipient of the amount of state income taxes that will be due in the ensuing calendar year with respect to the benefits from the retirement system.(C) A retirement system with which an application is filed under this section, commencing with the calendar year following the year in which the application is filed, shall withhold from the benefits of the recipient an amount that equals for the calendar year, the amount of taxes that the recipient estimated would be due for the year. The amount to be withheld for a calendar year shall be apportioned throughout the calendar year.(D) A recipient may submit an amended application to increase or decrease the amount that will be withheld by the retirement system in an ensuing year.(E) A retirement system that withholds a portion of the benefits of a recipient under this section shall file returns and pay the amounts withheld in accordance with the requirements of section 5747.07 of the Revised Code.(F) Every retirement system required to deduct and withhold tax from benefits pursuant to this section shall furnish to the recipient, with respect to the benefits paid to the recipient during the calendar year, on or before the thirty-first day of January of the succeeding year, a written statement showing the amount of benefits deducted and withheld as state income tax, and such other information as the tax commissioner requires.(G) A retirement system may adopt rules governing withholding under this section.
Ohio Rev Code § 5747.083 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.083 | Report or Payment of Use Tax on Personal Income Tax Return.

Effective: June 21, 2002|Latest Legislation:  Senate Bill 143 - 124th General Assembly|The tax commissioner may not require the taxpayer, as a part of the taxpayer's personal income tax return, to report or pay use tax for any purchase made during the tax year on which the taxpayer has paid any sales tax to this state or any other state at the time of the purchase.
Ohio Rev Code § 5747.112 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.112 | Paying Refund of School District Income Taxes.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|For payment of any refund of school district income taxes illegally, erroneously, or excessively paid, the treasurer of state shall place one thousand dollars collected in a separate fund in the state treasury for each school district. As required by the depletion of each fund, the treasurer of state shall place to the credit thereof an amount sufficient to make the total of the school district's fund at the time of such credit amount to one thousand dollars.
Ohio Rev Code § 5747.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.12 | Applying Refund to Satisfy Debt to State.

Effective: April 7, 2021|Latest Legislation:  Senate Bill 10 - 133rd General Assembly|(A) If a person entitled to a refund under section 5747.11 or 5747.13 of the Revised Code is indebted for any of the following, the amount refundable may be applied in satisfaction of the debt: (1) To this state for any tax, workers' compensation premium due under section 4123.35 of the Revised Code, or unemployment compensation contribution due under section 4141.25 of the Revised Code; (2) To the state or a political subdivision for a certified claim under section 131.02 or 131.021 of the Revised Code or a finding for recovery included in a certified report that has been filed with the attorney general pursuant to sections 117.28 and 117.30 of the Revised Code; (3) For a fee that is paid to the state or to the clerk of courts pursuant to section 4505.06 of the Revised Code; (4) For any charge, penalty, collection cost, or interest arising from a debt listed in divisions (A)(1) to (3) of this section.  (B) If the amount refundable is less than the amount of the debt owed under division (A) of this section, it may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of that debt, the amount remaining after satisfaction of the debt shall be refunded. If the person has more than one debt listed in division (A) of this section, any debt subject to section 5739.33 or division (G) of section 5747.07 of the Revised Code or arising under section 5747.063 or 5747.064 of the Revised Code shall be satisfied first.  (C) Except as provided in section 131.021 of the Revised Code, this section applies only to debts that have become final.  (D) The tax commissioner may charge each respective agency of the state for the commissioner's cost in applying refunds to debts due to the state and may charge the attorney general for the commissioner's cost in applying refunds to certified claims.  (E) The commissioner may promulgate rules to implement this section. The rules may address, among other things, situations such as those where persons may jointly be entitled to a refund but do not jointly owe a debt or certified claim. (F) The commissioner may, with the consent of the taxpayer, provide for the crediting, against tax imposed under this chapter or Chapter 5748. of the Revised Code and due for any taxable year, of the amount of any refund due the taxpayer under this chapter or Chapter 5748. of the Revised Code, as appropriate, for a preceding taxable year.
Ohio Rev Code § 5747.121 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.121 | Collecting Child Support From Refunds.

Effective: March 22, 2001|Latest Legislation:  Senate Bill 180 - 123rd General Assembly|(A) In accordance with sections 3123.821 to 3123.823 of the Revised Code, the tax commissioner shall cooperate with the department of job and family services in establishing and then implementing procedures for the collection of overdue child support from refunds of paid state income taxes under this chapter that are payable to obligors. The tax commissioner shall deposit money collected from such refunds into the child support intercept fund.(B) At the request of the department of job and family services in connection with the collection of overdue child support from a refund of paid state income taxes pursuant to sections 3123.821 to 3123.823 of the Revised Code and division (A) of this section, the tax commissioner shall release to the department the home address and social security number of any obligor whose overdue child support may be collected from a refund of paid state income taxes pursuant to sections 3123.821 to 3123.823 of the Revised Code and division (A) of this section.(C) In the case of persons filing a joint income tax return, the amount of the refund available for the collection of overdue child support shall be based on the proportion of the refund due to the obligor only. Any obligor's spouse who objects to the amount of the refund to be used for the collection of overdue child support may file a complaint with the tax commissioner within twenty-one days after receiving notice of the collection. The commissioner shall afford a complainant an opportunity to be heard. The burden of proving an error by the commissioner in determining the amount of a refund to be used for the collection of overdue child support shall be on the complainant.(D) There is hereby created in the state treasury the child support intercept fund, which shall consist of moneys paid into it by the tax commissioner under division (A) of this section. Moneys in the fund shall be disbursed pursuant to vouchers approved by the director of job and family services for use by the division of child support to meet the requirements of section 666 of Title IV-D of the "Social Security Act," 98 Stat. 1306 (1975), 42 U.S.C. 666, as amended, and any rules promulgated under Title IV-D. Moneys appropriated from the fund are not intended to replace other moneys appropriated for this purpose.(E) As used in this section, "obligor" has the same meaning as in section 3123.82 of the Revised Code.