Tax Expenditure Report

Source. Ohio Department of Taxation, Tax Analysis Division, published with the executive budget as part of Book Two. Two editions are held: the FY2024-2025 report, from the archived FY2024-25 executive budget, and the FY2026-2027 report. Type. Secondary source — the department’s own estimates of revenue forgone, not a record of returns. Location. The FY2024-25 edition is Book_Two_Tax_Expenditure_Report.pdf on archives.obm.ohio.gov; the FY2026-27 edition is Tax_Expenditure_Report_2026-2027_-_Final.pdf on dam.assets.ohio.gov. Both are digest-pinned by the tax-income-credits connector.

What it contains. One entry for each tax expenditure, with four years of estimates. Each entry gives its statute, the year it was enacted, a one-paragraph description, an estimate for each of four fiscal years in millions of dollars, and a data source code. Code A is the department’s own return data, B is data from other governments, and C is everything else.

What this corpus reads. Entry 2.25, the credit for donations to scholarship organizations, R.C. 5747.73. The fixture sgo-credit-estimates.csv holds both editions’ four years and their codes. The reader requires exactly one line beginning R.C. 5747.73; and takes the Estimate: line after it, so a second entry citing the section, or a figure printed as Minimal, fails the rebuild.

Every figure is an estimate, and the two editions disagree. The FY2024-25 edition gives $50.5 million in each of FY2022 through FY2025, and describes a $750 credit. The FY2026-27 edition describes the $1,500 joint cap and gives $21.0 million for FY2024, rising to $25.5 million. Both carry codes B and C and neither carries A, so neither rests on the returns that Table Y-1 tabulates, although the later edition was written after two years of them had been filed.

A neighboring entry is a different credit. Entry 2.26 of the FY2024-25 edition is the nonchartered nonpublic school tuition credit, R.C. 5747.75. It is not the scholarship credit and is not read.