Tax income credits connector

#763 asked for a node on the tax-credit scholarship and found that the program class had no mechanism for it. The issue cites R.C. 5747.75. That section is the nonchartered nonpublic school tuition credit; the credit for donations to scholarship granting organizations is R.C. 5747.73, and the statute fixture now holds it.

Three sources describe the credit, and they measure different things. Table Y-1 tabulates what returns claimed, by income class, before the credit is applied to liability. The Tax Expenditure Report estimates revenue forgone for four fiscal years. The Attorney General’s list says which organizations could receive a creditable gift. None reports a scholarship awarded.

One connector for Taxation’s two publications. Declare tax-income-credits, Wired, with the four Y-1 workbooks for tax years 2021-2024 and the FY2024-25 and FY2026-27 Tax Expenditure Reports as sources. Both come from the same department, both are reached anonymously from dam.assets.ohio.gov or the budget office’s archive, and both describe the same credit. Two fixtures come out: sgo-credit-claims.csv, each income class and the Total row as printed, and sgo-credit-estimates.csv, each edition’s four years with its data source codes.

The Total row is read, not computed. Tax year 2021 suppresses twenty-four of its forty classes, so a computed sum would be short. The reader requires exactly one Total row a year.

The certification list is a hand extract, not a source. The Attorney General’s page is an ASP.NET form whose later pages are reached by postback, and every response carries a fresh view state and anti-forgery token, so no digest could pin it. It is held as sgo-certifications.tsv, read on 2026-10-05, as scholarship-bounds.tsv holds figures no connector can reach. The retrieval date is a constant in project::donation_credit, and the certification count is stated as of that day.

program.mechanism gains tax-credit. The credit is a program in the class’s sense: it binds the state, a recipient organization and, through the scholarship, a family. None of the six mechanisms describes it. No appropriation line carries it, nothing is deducted or reimbursed, and no funding unit is paid. The money never enters the treasury. Placing it in revenue-stream instead was considered and rejected below.

What the credit costs is held only as two kinds of bound. Y-1’s claims overstate what is used, because a nonrefundable credit cannot exceed liability. The Tax Expenditure Report’s figures are estimates from data codes B and C, not from returns. The node states both as what they are, and neither as the cost.

The statute fixture gains R.C. 5747.73, and the test that pins the extract’s section list names it.

No recipient or award is held, because the statute requires no report of either. The node records that as unfilled rather than estimating it.

Model the credit as a revenue stream. Rejected. A revenue stream in this corpus is money a district or school receives. The credit reaches an organization, which pays a family’s tuition at a school of its choosing, and the state’s part is revenue it never collects.

Record it under direct-appropriation with a note. Rejected. That mechanism names an appropriation line, and the node’s appropriation_line would have to say there is none. A mechanism that every reader must be told does not apply is the wrong one.

Pin the Attorney General’s page. Not possible, for the reason in the decision. A postback scraper in the connector would fetch different bytes every time and could not be verified.