Ohio senior citizen credit

senior citizen credit- Ohio
To qualify for this credit, all of the following
must be true:
● Your modified adjusted gross income less
exemptions is less than $100,000;
● You were 65 or older at the end of the tax
year; AND
● You have not previously taken the Ohio
lump sum distribution credit.
The credit is equal to $50 per return. See
R.C. 5747.055(F).

https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20
https://codes.ohio.gov/ohio-revised-code/section-5747.055