Effective: June 13, 1989
Latest Legislation: Senate Bill 28 - 118th General Assembly
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.
Structure Ohio Revised Code
Chapter 5748 | School District Income Tax
Section 5748.01 | School District Income Tax Definitions.
Section 5748.02 | School District Income Tax Proposal and Election.
Section 5748.021 | Replacement Tax Under Rc 5748.02 - Submission to Electors.
Section 5748.022 | Resolution Reducing Tax Rate.
Section 5748.03 | Ballot Form.
Section 5748.04 | Petition for Election Repealing Tax.
Section 5748.05 | Issuing Anticipation Notes.
Section 5748.06 | Credit Against Tax for Senior Citizens.
Section 5748.08 | Income Tax and Bond Issue Submitted as One Question on Ballot.
Section 5748.081 | Procedure for Levying Replacement Tax Under Rc 5748.08.
Section 5748.10 | School District Income Tax After Consolidation.