As Introduced
136th General Assembly
Regular Session S. B. No. 22
2025-2026
Senators Blessing, Craig
Cosponsors: Senators Antonio, Liston, Smith, Weinstein
A B I LL
To amend sections 5747.08 and 5747.98 and to enact
section 5747.87 of the Revised Code to authorize
a refundable income tax credit or rebate for
homeowners and renters whose property taxes or a
portion of their rent exceed five per cent of
their income.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5747.08 and 5747.98 be amended
and section 5747.87 of the Revised Code be enacted to read as
follows:
Sec. 5747.08. An annual return with respect to the tax
imposed by section 5747.02 of the Revised Code and each tax
imposed under Chapter 5748. of the Revised Code shall be made by
every taxpayer for any taxable year for which the taxpayer is
liable for the tax imposed by that section or under that
chapter, unless the total credits allowed under division (E) of
section 5747.05 and divisions (F) and (G) of section 5747.055 of
the Revised Code for the year are equal to or exceed the tax
imposed by section 5747.02 of the Revised Code, in which case no
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As Introduced
return shall be required unless the taxpayer is liable for a tax
imposed pursuant to Chapter 5748. of the Revised Code.
(A) If an individual is deceased, any return or notice
required of that individual under this chapter shall be made and
filed by that decedent's executor, administrator, or other
person charged with the property of that decedent.
(B) If an individual is unable to make a return or notice
required by this chapter, the return or notice required of that
individual shall be made and filed by the individual's duly
authorized agent, guardian, conservator, fiduciary, or other
person charged with the care of the person or property of that
individual.
(C) Returns or notices required of an estate or a trust
shall be made and filed by the fiduciary of the estate or trust.
(D)(1)(a) Except as otherwise provided in division (D)(1)
(b) of this section, any pass-through entity may file a single
return on behalf of one or more of the entity's investors other
than an investor that is a person subject to the tax imposed
under section 5733.06 of the Revised Code. The single return
shall set forth the name, address, and social security number or
other identifying number of each of those pass-through entity
investors and shall indicate the distributive share of each of
those pass-through entity investor's income taxable in this
state in accordance with sections 5747.20 to 5747.231 of the
Revised Code. Such pass-through entity investors for whom the
pass-through entity elects to file a single return are not
entitled to the exemption or credit provided for by sections
5747.02 and 5747.022 of the Revised Code; shall calculate the
tax before business credits at the highest rate of tax set forth
in section 5747.02 of the Revised Code for the taxable year for
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which the return is filed; and are entitled to only their
distributive share of the business credits as defined in
division (D)(2) of this section. A single check drawn by the
pass-through entity shall accompany the return in full payment
of the tax due, as shown on the single return, for such
investors, other than investors who are persons subject to the
tax imposed under section 5733.06 of the Revised Code.
(b)(i) A pass-through entity shall not include in such a
single return any investor that is a trust to the extent that
any direct or indirect current, future, or contingent
beneficiary of the trust is a person subject to the tax imposed
under section 5733.06 of the Revised Code.
(ii) A pass-through entity shall not include in such a
single return any investor that is itself a pass-through entity
to the extent that any direct or indirect investor in the second
pass-through entity is a person subject to the tax imposed under
section 5733.06 of the Revised Code.
(c) Except as provided by division (L) of this section,
nothing in division (D) of this section precludes the tax
commissioner from requiring such investors to file the return
and make the payment of taxes and related interest, penalty, and
interest penalty required by this section or section 5747.02,
5747.09, or 5747.15 of the Revised Code. Nothing in division (D)
of this section precludes such an investor from filing the
annual return under this section, utilizing the refundable
credit equal to the investor's proportionate share of the tax
paid by the pass-through entity on behalf of the investor under
division (I) of this section, and making the payment of taxes
imposed under section 5747.02 of the Revised Code. Nothing in
division (D) of this section shall be construed to provide to
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such an investor or pass-through entity any additional deduction
or credit, other than the credit provided by division (I) of
this section, solely on account of the entity's filing a return
in accordance with this section. Such a pass-through entity also
shall make the filing and payment of estimated taxes on behalf
of the pass-through entity investors other than an investor that
is a person subject to the tax imposed under section 5733.06 of
the Revised Code.
(2) For the purposes of this section, "business credits"
means the credits listed in section 5747.98 of the Revised Code
excluding the following credits:
(a) The retirement income credit under division (B) of
section 5747.055 of the Revised Code;
(b) The senior citizen credit under division (F) of
section 5747.055 of the Revised Code;
(c) The lump sum distribution credit under division (G) of
section 5747.055 of the Revised Code;
(d) The dependent care credit under section 5747.054 of
the Revised Code;
(e) The lump sum retirement income credit under division
(C) of section 5747.055 of the Revised Code;
(f) The lump sum retirement income credit under division
(D) of section 5747.055 of the Revised Code;
(g) The lump sum retirement income credit under division
(E) of section 5747.055 of the Revised Code;
(h) The credit for displaced workers who pay for job
training under section 5747.27 of the Revised Code;
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(i) The twenty-dollar personal exemption credit under
section 5747.022 of the Revised Code;
(j) The joint filing credit under division (E) of section
5747.05 of the Revised Code;
(k) The nonresident credit under division (A) of section
5747.05 of the Revised Code;
(l) The credit for a resident's out-of-state income under
division (B) of section 5747.05 of the Revised Code;
(m) The earned income tax credit under section 5747.71 of
the Revised Code;
(n) The lead abatement credit under section 5747.26 of the
Revised Code;
(o) The credit for education expenses under section
5747.72 of the Revised Code;
(p) The credit for tuition paid to a nonchartered
nonpublic school under section 5747.75 of the Revised Code ;
(q) The credit for property taxes or rent-equivalent taxes
paid under section 5747.87 of the Revised Code .
(3) The election provided for under division (D) of this
section applies only to the taxable year for which the election
is made by the pass-through entity. Unless the tax commissioner
provides otherwise, this election, once made, is binding and
irrevocable for the taxable year for which the election is made.
Nothing in this division shall be construed to provide for any
deduction or credit that would not be allowable if a nonresident
pass-through entity investor were to file an annual return.
(4) If a pass-through entity makes the election provided
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for under division (D) of this section, the pass-through entity
shall be liable for any additional taxes, interest, interest
penalty, or penalties imposed by this chapter if the tax
commissioner finds that the single return does not reflect the
correct tax due by the pass-through entity investors covered by
that return. Nothing in this division shall be construed to
limit or alter the liability, if any, imposed on pass-through
entity investors for unpaid or underpaid taxes, interest,
interest penalty, or penalties as a result of the pass-through
entity's making the election provided for under division (D) of
this section. For the purposes of division (D) of this section,
"correct tax due" means the tax that would have been paid by the
pass-through entity had the single return been filed in a manner
reflecting the commissioner's findings. Nothing in division (D)
of this section shall be construed to make or hold a pass-
through entity liable for tax attributable to a pass-through
entity investor's income from a source other than the pass-
through entity electing to file the single return.
(E) If a husband and wife file a joint federal income tax
return for a taxable year, they shall file a joint return under
this section for that taxable year, and their liabilities are
joint and several, but, if the federal income tax liability of
either spouse is determined on a separate federal income tax
return, they shall file separate returns under this section.
If either spouse is not required to file a federal income
tax return and either or both are required to file a return
pursuant to this chapter, they may elect to file separate or
joint returns, and, pursuant to that election, their liabilities
are separate or joint and several. If a husband and wife file
separate returns pursuant to this chapter, each must claim the
taxpayer's own exemption, but not both, as authorized under
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section 5747.02 of the Revised Code on the taxpayer's own
return.
(F) Each return or notice required to be filed under this
section shall contain the signature of the taxpayer or the
taxpayer's duly authorized agent and of the person who prepared
the return for the taxpayer, and shall include the taxpayer's
social security number. Each return shall be verified by a
declaration under the penalties of perjury. The tax commissioner
shall prescribe the form that the signature and declaration
shall take.
(G) Each return or notice required to be filed under this
section shall be made and filed as required by section 5747.04
of the Revised Code, on or before the fifteenth day of April of
each year, on forms that the tax commissioner shall prescribe,
together with remittance made payable to the treasurer of state
in the combined amount of the state and all school district
income taxes shown to be due on the form.
Upon good cause shown, the commissioner may extend the
period for filing any notice or return required to be filed
under this section and may adopt rules relating to extensions.
If the extension results in an extension of time for the payment
of any state or school district income tax liability with
respect to which the return is filed, the taxpayer shall pay at
the time the tax liability is paid an amount of interest
computed at the rate per annum prescribed by section 5703.47 of
the Revised Code on that liability from the time that payment is
due without extension to the time of actual payment. Except as
provided in section 5747.132 of the Revised Code, in addition to
all other interest charges and penalties, all taxes imposed
under this chapter or Chapter 5748. of the Revised Code and
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remaining unpaid after they become due, except combined amounts
due of one dollar or less, bear interest at the rate per annum
prescribed by section 5703.47 of the Revised Code until paid or
until the day an assessment is issued under section 5747.13 of
the Revised Code, whichever occurs first.
If the commissioner considers it necessary in order to
ensure the payment of the tax imposed by section 5747.02 of the
Revised Code or any tax imposed under Chapter 5748. of the
Revised Code, the commissioner may require returns and payments
to be made otherwise than as provided in this section.
To the extent that any provision in this division
conflicts with any provision in section 5747.026 of the Revised
Code, the provision in that section prevails.
(H) The amounts withheld pursuant to section 5747.06,
5747.062, 5747.063, 5747.064, 5747.065, or 5747.071 of the
Revised Code shall be allowed to the ultimate recipient of the
income as credits against payment of the appropriate taxes
imposed on the ultimate recipient by section 5747.02 and under
Chapter 5748. of the Revised Code. As used in this division,
"ultimate recipient" means the person who is required to report
income from which amounts are withheld pursuant to section
5747.06, 5747.062, 5747.063, 5747.064, 5747.065, or 5747.071 of
the Revised Code on the annual return required to be filed under
this section.
(I) If a pass-through entity elects to file a single
return under division (D) of this section and if any investor is
required to file the annual return and make the payment of taxes
required by this chapter on account of the investor's other
income that is not included in a single return filed by a pass-
through entity or any other investor elects to file the annual
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return, the investor is entitled to a refundable credit equal to
the investor's proportionate share of the tax paid by the pass-
through entity on behalf of the investor. The investor shall
claim the credit for the investor's taxable year in which or
with which ends the taxable year of the pass-through entity.
Nothing in this chapter shall be construed to allow any credit
provided in this chapter to be claimed more than once. For the
purpose of computing any interest, penalty, or interest penalty,
the investor shall be deemed to have paid the refundable credit
provided by this division on the day that the pass-through
entity paid the estimated tax or the tax giving rise to the
credit.
(J) The tax commissioner shall ensure that each return
required to be filed under this section includes a box that the
taxpayer may check to authorize a paid tax preparer who prepared
the return to communicate with the department of taxation about
matters pertaining to the return. The return or instructions
accompanying the return shall indicate that by checking the box
the taxpayer authorizes the department of taxation to contact
the preparer concerning questions that arise during the
processing of the return and authorizes the preparer only to
provide the department with information that is missing from the
return, to contact the department for information about the
processing of the return or the status of the taxpayer's refund
or payments, and to respond to notices about mathematical
errors, offsets, or return preparation that the taxpayer has
received from the department and has shown to the preparer.
(K) The tax commissioner shall permit individual taxpayers
to instruct the department of taxation to cause any refund of
overpaid taxes to be deposited directly into a checking account,
savings account, or an individual retirement account or
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individual retirement annuity, or preexisting college savings
plan or program account offered by the Ohio tuition trust
authority under Chapter 3334. of the Revised Code, as designated
by the taxpayer, when the taxpayer files the annual return
required by this section electronically.
(L) If, for the taxable year, a nonresident or trust that
is the owner of an electing pass-through entity, as defined in
section 5747.38 of the Revised Code, does not have Ohio adjusted
gross income or, in the case of a trust, modified Ohio taxable
income other than from one or more electing pass-through
entities, the nonresident or trust shall not be required to file
an annual return under this section. Nothing in this division
precludes such an owner from filing the annual return under this
section, utilizing the refundable credit under section 5747.39
of the Revised Code equal to the owner's proportionate share of
the tax levied under section 5747.38 of the Revised Code and
paid by the electing pass-through entity, and making the payment
of taxes imposed under section 5747.02 of the Revised Code.
(M) The tax commissioner may adopt rules to administer
this section.
Sec. 5747.87. (A) As used in this section:
(1) "Claim year" means, for individuals required to file
an income tax return pursuant to this chapter, the individual's
taxable year and, for all other individuals, the calendar year
preceding the year in which an application for credit is filed
under this section.
(2) "Eligible claimant" means an individual who has
occupied a homestead as an owner or lessee for at least six
months of the claim year and whose total household resources do
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not exceed the threshold described in division (G) of this
section.
(3) "Gross rent" means the total rent paid during the
claim year by a lessee for the right to occupy a homestead
pursuant to an arm's length transaction with the property owner
or the owner's representative.
(4) "Qualifying homestead" means a dwelling, including a
manufactured or mobile home or a unit in a multiple-unit
dwelling or housing cooperative, that is located in this state,
that is not fully exempt from property taxation for the claim
year, and that meets one of the following requirements:
(a) The dwelling is owned by an individual who occupies
the dwelling as a primary residence and the true value of the
property, as listed on the tax list for the tax year ending in
the individual's claim year, does not exceed the home value
limit for that claim year;
(b) The dwelling is leased by an individual who occupies
the dwelling as a primary residence and the gross rent paid by
the lessee during the claim year did not exceed the product
obtained by multiplying the rent limit for that claim year by
the number of months the lessee occupied the dwelling as a
primary residence.
(5) "Household" means an individual and the individual's
spouse.
(6) "Income" means federal adjusted gross income, plus all
income excluded or exempt from the computation of federal
adjusted gross income, subtracted by all of the following:
(a) Up to three hundred dollars of gifts in cash or kind
from nongovernmental sources;
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(b) Up to three hundred dollars of lottery, casino gaming,
or sports gaming winnings;
(c) Benefits provided under the supplemental nutrition
assistance program administered by the department of job and
family services pursuant to section 5101.54 of the Revised Code;
(d) Government payments made to a third party on behalf of
an individual;
(e) State or municipal tax refunds or tax credits;
(f) Any government grant that a property owner must use
for the rehabilitation of the owner's homestead;
(g) Stipends received by a person who is acting as a
foster grandparent under the foster grandparent program
authorized pursuant to 42 U.S.C 5011 or as a senior companion
pursuant to 42 U.S.C 5013;
(h) Amounts deducted from benefits provided under Title II
of the Social Security Act or from railroad retirement benefits
for premiums paid pursuant to the medicare program established
by Title XVIII of the Social Security Act;
(i) Contributions by an employer to life, accident, or
health insurance plans;
(j) Any money received from a low-income customer
assistance program, as defined in section 4928.01 of the Revised
Code;
(k) Loan proceeds;
(l) Inheritance or life insurance benefits from a spouse;
(m) Payments from a long-term care policy made to a
nursing home or other care facility;
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(n) Accident or health insurance plan premiums paid by an
employer for a plan that covers a member of the household or the
member's family;
(o) Compensation for wrongful imprisonment.
(7) "Property tax due" means the property taxes or
manufactured home taxes charged and payable against the
homestead for the tax year ending in the eligible claimant's
claim year, after any reductions allowed under the Revised Code.
"Property tax due" does not include taxes that appeared on the
general tax list or manufactured home tax list for any preceding
tax year or any penalties, interest, or special assessments.
(8) "Rent-equivalent tax paid" means fifteen per cent of
gross rent.
(9) "Total household resources" means all income received
by all individuals of a household in the claim year while
members of the household, increased by the following deductions
from federal gross income:
(a) Any net operating loss;
(b) Any net rental or royalty loss;
(c) Any carryback or carryforward of a net operating loss.
(10) "Home value limit" means the median home value of
owner-occupied housing units in the county in this state that
has the highest such median home value according to the most
recent one-year data published in the American community survey.
(11) "Rent limit" means the median gross rent in the
county in this state that has the highest such median gross rent
according to the most recent one-year data published in the
American community survey.
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(12) "American community survey" means the supplementary
statistics collected and published annually by the United States
census bureau in accordance with 13 U.S.C. 141 and 193.
(B) A refundable credit or rebate is allowed to eligible
claimants. In the case of eligible claimants required to file an
annual return under this chapter for the claim year, a credit is
allowed against the claimant's aggregate tax liability under
section 5747.02 of the Revised Code. For all other eligible
claimants, a rebate may be claimed on the form prescribed by the
tax commissioner pursuant to division (E) of this section.
Subject to division (C) of this section, the credit or rebate
shall equal one of the following:
(1) For eligible claimants who own the homestead for which
the claim is made, the amount by which the eligible claimant's
property tax due exceeds five per cent of the eligible
claimant's total household resources for that claim year.
(2) For eligible claimants who lease the homestead for
which the claim is made, the amount by which the eligible
claimant's rent-equivalent tax paid in the claim year exceeds
five per cent of the eligible claimant's total household
resources for that year.
(C) The credit or rebate allowed under this section for a
claim year shall not exceed a specified limit. For the first
claim year ending on or after the effective date of this
section, the limit equals one thousand dollars. For each
succeeding claim year, the limit shall be adjusted as provided
in division (G) of this section.
(D) For eligible claimants required to file an annual
return under this chapter for the claim year, the credit shall
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be claimed in the order required under section 5747.98 of the
Revised Code. If the amount of the credit under this section
exceeds the aggregate amount of tax otherwise due under section
5747.02 of the Revised Code after deduction of all other credits
in that order, the taxpayer is entitled to a refund of the
excess.
(E)(1) The tax commissioner shall prescribe a form on
which eligible claimants who are not required to file an annual
return under this chapter may apply for the rebate authorized
under this section. Except as provided in division (E)(2) of
this section, such eligible claimants shall apply for the rebate
on that form after the first day of January following the end of
the claim year but before the fifteenth day of the fourth month
following the end of that claim year.
(2) An eligible claimant may request an extension of the
time to file a rebate application under division (E)(1) of this
section, on a form prescribed by the commissioner. Upon receipt
of such a request, the commissioner shall extend the due date
for filing the application to the fifteenth day of the tenth
month after the last day of the claim year.
(F)(1) The credit or rebate authorized under this section
shall be allowed to only one eligible claimant per homestead.
(2) Only the lessee shall claim a credit or rebate with
respect to property that is rented or leased as a homestead.
(G) For the first claim year ending on or after the
effective date of this section, an individual qualifies as an
eligible claimant only if the individual's total household
resources do not exceed sixty thousand dollars. For each
following claim year, the tax commissioner shall adjust this
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total household resources limit and the credit or rebate limit
described in division (C) of this section by completing the
following calculations in September of each year:
(1) Determine the percentage increase in the gross
domestic product deflator determined by the bureau of economic
analysis of the United States department of commerce from the
first day of January of the preceding year to the last day of
December of the preceding year;
(2) Multiply that percentage increase by the total
household resources limit and the credit or rebate limit for the
current year;
(3) Add the resulting products to the respective limits
for the current year;
(4) Round the resulting sums to the nearest multiple of
one thousand dollars, in the case of the total household
resources limit, or nearest multiple of ten dollars, in the case
of the credit limit.
The adjusted amounts apply to claim years beginning in the
calendar year in which the adjustment is made and to claim years
beginning in each ensuing calendar year until a calendar year in
which a new adjustment is made pursuant to this division. The
commissioner shall not make a new adjustment in any calendar
year in which the amount resulting from the adjustment would be
less than the amount resulting from the adjustment in the
preceding calendar year.
(H) If a credit or rebate allowed under this section was
based on an amount of property tax due that differs from the
actual amount of such taxes paid by the eligible claimant for
the tax year ending in that claim year, the eligible claimant
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shall file an annual return or application under division (E) of
this section for the ensuing claim year that reports the
difference. The claimant shall adjust the credit or rebate
claimed for the ensuing year by the amount of the difference. If
the claimant is not eligible for the credit or rebate for the
ensuing claim year, the claimant shall pay or may request
payment of the difference, as applicable.
(I) On or before the first day of November of each year,
the tax commissioner shall determine and publish a home value
limit and rent limit. The limits shall apply to claim years
beginning in the calendar year in which the limits are
determined.
Sec. 5747.98. (A) To provide a uniform procedure for
calculating a taxpayer's aggregate tax liability under section
5747.02 of the Revised Code, a taxpayer shall claim any credits
to which the taxpayer is entitled in the following order:
Either the retirement income credit under division (B) of
section 5747.055 of the Revised Code or the lump sum retirement
income credits under divisions (C), (D), and (E) of that
section;
Either the senior citizen credit under division (F) of
section 5747.055 of the Revised Code or the lump sum
distribution credit under division (G) of that section;
The dependent care credit under section 5747.054 of the
Revised Code;
The credit for displaced workers who pay for job training
under section 5747.27 of the Revised Code;
The campaign contribution credit under section 5747.29 of
the Revised Code;
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483 S. B. No. 22 Page 18
As Introduced
The twenty-dollar personal exemption credit under section
5747.022 of the Revised Code;
The joint filing credit under division (G) (E) of section
5747.05 of the Revised Code;
The earned income credit under section 5747.71 of the
Revised Code;
The nonrefundable credit for education expenses under
section 5747.72 of the Revised Code;
The nonrefundable credit for donations to scholarship
granting organizations under section 5747.73 of the Revised
Code;
The nonrefundable credit for tuition paid to a
nonchartered nonpublic school under section 5747.75 of the
Revised Code;
The nonrefundable vocational job credit under section
5747.057 of the Revised Code;
The nonrefundable job retention credit under division (B)
of section 5747.058 of the Revised Code;
The enterprise zone credit under section 5709.66 of the
Revised Code;
The credit for beginning farmers who participate in a
financial management program under division (B) of section
5747.77 of the Revised Code;
The credit for commercial vehicle operator training
expenses under section 5747.82 of the Revised Code;
The nonrefundable welcome home Ohio (WHO) program credit
under section 122.633 of the Revised Code;
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510 S. B. No. 22 Page 19
As Introduced
The credit for selling or renting agricultural assets to
beginning farmers under division (A) of section 5747.77 of the
Revised Code;
The credit for purchases of qualifying grape production
property under section 5747.28 of the Revised Code;
The small business investment credit under section 5747.81
of the Revised Code;
The nonrefundable lead abatement credit under section
5747.26 of the Revised Code;
The opportunity zone investment credit under section
122.84 of the Revised Code;
The enterprise zone credits under section 5709.65 of the
Revised Code;
The research and development credit under section 5747.331
of the Revised Code;
The credit for rehabilitating a historic building under
section 5747.76 of the Revised Code;
The nonrefundable Ohio low-income housing tax credit under
section 5747.83 of the Revised Code;
The nonrefundable affordable single-family home credit
under section 5747.84 of the Revised Code;
The nonresident credit under division (A) of section
5747.05 of the Revised Code;
The credit for a resident's out-of-state income under
division (B) of section 5747.05 of the Revised Code;
The refundable motion picture and broadway theatrical
production credit under section 5747.66 of the Revised Code;
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537 S. B. No. 22 Page 20
As Introduced
The refundable credit for film and theater capital
improvement projects under section 5747.67 of the Revised Code;
The refundable jobs creation credit or job retention
credit under division (A) of section 5747.058 of the Revised
Code;
The refundable credit for taxes paid by a qualifying
entity granted under section 5747.059 of the Revised Code;
The refundable credits for taxes paid by a qualifying
pass-through entity granted under division (I) of section
5747.08 of the Revised Code;
The refundable credit under section 5747.80 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;
The refundable credit for rehabilitating a historic
building under section 5747.76 of the Revised Code;
The refundable credit under section 5747.39 of the Revised
Code for taxes levied under section 5747.38 of the Revised Code
paid by an electing pass-through entity ;
The refundable credit for property taxes or rent-
equivalent taxes paid under section 5747.87 of the Revised Code .
(B) For any credit, except the refundable credits
enumerated in this section and the credit granted under division
(H) of section 5747.08 of the Revised Code, the amount of the
credit for a taxable year shall not exceed the taxpayer's
aggregate amount of tax due under section 5747.02 of the Revised
Code, after allowing for any other credit that precedes it in
the order required under this section. Any excess amount of a
particular credit may be carried forward if authorized under the
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As Introduced
section creating that credit. Nothing in this chapter shall be
construed to allow a taxpayer to claim, directly or indirectly,
a credit more than once for a taxable year.
Section 2. That existing sections 5747.08 and 5747.98 of
the Revised Code are hereby repealed.
Section 3. The amendment or enactment by this act of
sections 5747.08, 5747.87, and 5747.98 of the Revised Code
applies to claim years, as defined in section 5747.87 of the
Revised Code, as enacted by this act, ending on or after the
effective date of that amendment or enactment.
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