(A) To provide a uniform procedure for calculating the amount of tax imposed by section 5733.06 of the Revised Code that is due under this chapter, a taxpayer shall claim any credits to which it is entitled in the following order, except as otherwise provided in section 5733.058 of the Revised Code:

1. (1) For tax year 2005, the credit for taxes paid by a qualifying pass-through entity allowed under section 5733.0611 of the Revised Code;
2. (2) The credit allowed for financial institutions under section 5733.45 of the Revised Code;
3. (3) The credit for qualifying affiliated groups under section 5733.068 of the Revised Code;
4. (4) The subsidiary corporation credit under section 5733.067 of the Revised Code;
5. (5) The savings and loan assessment credit under section 5733.063 of the Revised Code;
6. (6) The credit for recycling and litter prevention donations under section 5733.064 of the Revised Code;
7. (7) The credit for employers that enter into agreements with child day-care centers under section 5733.36 of the Revised Code;
8. (8) The credit for employers that reimburse employee child care expenses under section 5733.38 of the Revised Code;
9. (9) The credit for maintaining railroad active grade crossing warning devices under section 5733.43 of the Revised Code;
10. (10) The credit for purchases of lights and reflectors under section 5733.44 of the Revised Code;
11. (11) The nonrefundable job retention credit under division (B) of section 5733.0610 of the Revised Code;
12. (12) The credit for tax years 2008 and 2009 for selling alternative fuel under section 5733.48 of the Revised Code;
13. (13) The second credit for purchases of new manufacturing machinery and equipment under section 5733.33 of the Revised Code;
14. (14) The job training credit under section 5733.42 of the Revised Code;
15. (15) The credit for qualified research expenses under section 5733.351 of the Revised Code;
16. (16) The enterprise zone credit under section 5709.66 of the Revised Code;
17. (17) The credit for the eligible costs associated with a voluntary action under section 5733.34 of the Revised Code;
18. (18) The credit for employers that establish on-site child day-care centers under section 5733.37 of the Revised Code;
19. (19) The ethanol plant investment credit under section 5733.46 of the Revised Code;
20. (20) The credit for purchases of qualifying grape production property under section 5733.32 of the Revised Code;
21. (21) The export sales credit under section 5733.069 of the Revised Code;
22. (22) The enterprise zone credits under section 5709.65 of the Revised Code;
23. (23) The credit for using Ohio coal under section 5733.39 of the Revised Code;
24. (24) The credit for purchases of qualified low-income community investments under section 5733.58 of the Revised Code;
25. (25) The credit for small telephone companies under section 5733.57 of the Revised Code;
26. (26) The credit for eligible nonrecurring 9-1-1 charges under section 5733.55 of the Revised Code;
27. (27) For tax year 2005, the credit for providing programs to aid the communicatively impaired under division (A) of section 5733.56 of the Revised Code;
28. (28) The research and development credit under section 5733.352 of the Revised Code;
29. (29) For tax years 2006 and subsequent tax years, the credit for taxes paid by a qualifying pass-through entity allowed under section 5733.0611 of the Revised Code;
30. (30) The refundable credit for rehabilitating a historic building under section 5733.47 of the Revised Code;
31. (31) The refundable jobs creation credit or job retention credit under division (A) of section 5733.0610 of the Revised Code;
32. (32) The refundable credit for tax withheld under division (B)(2) of section 5747.062 of the Revised Code;
33. (33) The refundable credit under section 5733.49 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;
34. (34) For tax years 2006, 2007, and 2008, the refundable credit allowable under division (B) of section 5733.56 of the Revised Code;
35. (35) The refundable motion picture production credit under section 5733.59 of the Revised Code.