Ohio Rev. Code § 5733.98
For tax year 2005, the credit for taxes paid by a qualifying pass-through entity allowed under section 5733.0611 of the Revised Code;
The credit allowed for financial institutions under section 5733.45 of the Revised Code;
The credit for qualifying affiliated groups under section 5733.068 of the Revised Code;
The subsidiary corporation credit under section 5733.067 of the Revised Code;
The credit for recycling and litter prevention donations under section 5733.064 of the Revised Code;
The credit for employers that enter into agreements with child day-care centers under section 5733.36 of the Revised Code;
The credit for employers that reimburse employee child care expenses under section 5733.38 of the Revised Code;
The nonrefundable job retention credit under division (B) of section 5733.0610 of the Revised Code;
The second credit for purchases of new manufacturing machinery and equipment under section 5733.33 of the Revised Code;
The job training credit under section 5733.42 of the Revised Code;
The credit for qualified research expenses under section 5733.351 of the Revised Code;
The enterprise zone credit under section 5709.66 of the Revised Code;
The credit for the eligible costs associated with a voluntary action under section 5733.34 of the Revised Code;
The credit for employers that establish on-site child day-care centers under section 5733.37 of the Revised Code;
The credit for purchases of qualifying grape production property under section 5733.32 of the Revised Code;
The export sales credit under section 5733.069 of the Revised Code;
The enterprise zone credits under section 5709.65 of the Revised Code;
The credit for using Ohio coal under section 5733.39 of the Revised Code;
The credit for purchases of qualified low-income community investments under section 5733.58 of the Revised Code;
The credit for small telephone companies under section 5733.57 of the Revised Code;
The credit for eligible nonrecurring 9-1-1 charges under section 5733.55 of the Revised Code;
For tax year 2005, the credit for providing programs to aid persons with communicative impairments under division (A) of section 5733.56 of the Revised Code;
The research and development credit under section 5733.352 of the Revised Code;
For tax years 2006 and subsequent tax years, the credit for taxes paid by a qualifying pass-through entity allowed under section 5733.0611 of the Revised Code;
The refundable credit for rehabilitating a historic building under section 5733.47 of the Revised Code;
The refundable jobs creation credit or job retention credit under division (A) of section 5733.0610 of the Revised Code;
The refundable credit for tax withheld under division (B)(2) of section 5747.062 of the Revised Code;
The refundable credit under section 5733.49 of the Revised Code for losses on loans made to the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code;
For tax years 2006, 2007, and 2008, the refundable credit allowable under division (B) of section 5733.56 of the Revised Code;
The refundable motion picture and broadway theatrical production credit under section 5733.59 of the Revised Code.
R.C. § 5733.98