Ohio Revised Code

Ohio Rev. Code § 5725.19 (2026)

Issuance of tax credits by Ohio venture capital authority

✓ current as of May 2026
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Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed on a domestic insurance company under section 5725.18 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the authority.