{"data":{"id":"us-oh/ohio-rev.-code-5747.80","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5747.80","heading":"Issuance of tax credits by Ohio venture capital authority.","body":"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 a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code. The credit shall be claimed for the taxable year specified in the certificate issued by the authority and in the order required under section 5747.98 of the Revised Code.","path":["Title 57 Taxation","Chapter 5747 Income Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5747.80","current_through":"2016-02-15 (Senate Bill 208 - 131st General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"f1992781aa74abba79ef0b64c2edfb701404b29852f730627a3340731051616f","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5747.79","next":"us-oh/ohio-rev.-code-5747.81"},"notice":"GroundRules: Original legal text. Not legal advice."}