Section 5733.351 (Former Credit Statute)
Ohio R&D Tax Credit Statute Analysis | Swanson Reed Quick Summary: Ohio R&D Tax Credit (Section 5733.351) What is it? Ohio Revised Code Section 5733.351 established a nonrefundable tax [...]
Ohio R&D Tax Credit Statute Analysis | Swanson Reed Quick Summary: Ohio R&D Tax Credit (Section 5733.351) What is it? Ohio Revised Code Section 5733.351 established a nonrefundable tax [...]
Ohio R&D Tax Credit Overview What is the Ohio R&D Tax Credit? The Ohio Research and Development Investment Tax Credit is a nonrefundable incentive codified in Section 5733.351. It [...]
Quick Answer: Ohio Financial Institutions Tax (FIT) & R&D Credit The Ohio Financial Institutions Tax (FIT) is a millage-based business privilege tax levied on the Total Equity Capital [...]
Quick Answer: Ohio Financial Institution R&D Tax Credit What is it? A nonrefundable tax credit for Ohio Financial Institution Groups (FIGs) equal to 7% of the excess qualified research [...]
What is a Combined Taxpayer for the Ohio R&D Tax Credit? A Combined Taxpayer in Ohio is a mandatory filing group consisting of two or more entities with more than 50% common ownership. [...]
Quick Answer: Ohio Consolidated Elected Taxpayer R&D Credit A Consolidated Elected Taxpayer (CET) in Ohio consists of a group of entities with at least 50% or 80% common ownership that elect [...]
What is the Ohio R&D Investment Tax Credit? The Ohio Research and Development Investment Tax Credit is a nonrefundable incentive applied against the Commercial Activity Tax (CAT) liability. [...]
Answer Capsule: The Tax Commissioner’s Mandate The Tax Commissioner of Ohio acts as the primary gatekeeper for the Research and Development Investment Tax Credit. Vested with the authority [...]
Quick Answer: Ohio R&D Sales Tax Exemption (STEC-B) The Sales and Use Tax Blanket Exemption Certificate (STEC-B) allows Ohio businesses to purchase qualified Research and Development [...]
Quick Answer: Pure Research in Ohio R&D Tax Law Pure Research in Ohio is defined as scientific or technological inquiry and experimentation in the physical sciences (biology, chemistry, [...]
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