2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5747 | Income Tax
Section 5747.72

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 July 26, 2021 at 8:50 AM