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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5748: SCHOOL DISTRICT INCOME TAX
5748.06 Credit against tax for senior citizens.

Universal Citation:
OH Rev Code § 5748.06
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

For a taxpayer sixty-five years of age or older during the taxable year, a credit shall be permitted against the tax otherwise due under this chapter for such year equal to fifty dollars for each return required to be filed under section 5747.08 of the Revised Code for taxes levied under this chapter. The credit allowed under this section shall not exceed the tax otherwise due.

Effective Date: 06-13-1989

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