Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th 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 the tax imposed by section 5729.03 of the Revised Code for an insurance company subject […]
Effective: March 31, 2021 Latest Legislation: Senate Bill 39 – 133rd General Assembly There is allowed a credit against the tax imposed by section 5729.03 of the Revised Code for an insurance company subject to that tax that holds the rights to a tax credit certificate issued under section 122.09 of the Revised Code. The […]
Effective: March 27, 2020 Latest Legislation: House Bill 197, Senate Bill 39 – 133rd General Assembly (A) To provide a uniform procedure for calculating the amount of tax due under this chapter, a taxpayer shall claim any credits and offsets against tax liability to which it is entitled in the following order: The credit for […]
