Am I eligible for the Ohio Adoption Credit Carryforward?

The Ohio adoption credit was repealed and is no longer available. However, this nonrefundable credit had a five-year carryforward. Therefore, you may continue to claim any unused credit for the five-year period or until it is fully utilized.

See former R.C. 5747.3, repealed in 2023 Am. Sub. H.B. No. 45