(A) To provide a uniform procedure for calculating the amount of tax due under section 5747.02 of the Revised Code, a taxpayer shall claim any credits to which the taxpayer is entitled in the following order:

1. (1) Against the tax imposed by division (A)(3) of section 5747.02 of the Revised Code:

   1. (a) The retirement income credit under division (B) of section 5747.055 of the Revised Code;
   2. (b) The senior citizen credit under division (F) of section 5747.055 of the Revised Code;
   3. (c) The lump sum distribution credit under division (G) of section 5747.055 of the Revised Code;
   4. (d) The dependent care credit under section 5747.054 of the Revised Code;
   5. (e) The lump sum retirement income credit under division (C) of section 5747.055 of the Revised Code;
   6. (f) The lump sum retirement income credit under division (D) of section 5747.055 of the Revised Code;
   7. (g) The lump sum retirement income credit under division (E) of section 5747.055 of the Revised Code;
   8. (h) The low-income credit under section 5747.056 of the Revised Code;
   9. (i) The credit for displaced workers who pay for job training under section 5747.27 of the Revised Code;
   10. (j) The campaign contribution credit under section 5747.29 of the Revised Code;
   11. (k) The twenty-dollar personal exemption credit under section 5747.022 of the Revised Code;
   12. (l) The joint filing credit under division (G) of section 5747.05 of the Revised Code;
   13. (m) The earned income credit under section 5747.71 of the Revised Code.

2. (2) Against the tax imposed by division (A)(4) of section 5747.02 of the Revised Code:

   1. (a) The credit for employers that reimburse employee child care expenses under section 5747.36 of the Revised Code;
   2. (b) The credit for purchases of lights and reflectors under section 5747.38 of the Revised Code;
   3. (c) The nonrefundable job retention credit under division (B) of section 5747.058 of the Revised Code;
   4. (d) The credit for selling alternative fuel under section 5747.77 of the Revised Code;
   5. (e) The second credit for purchases of new manufacturing machinery and equipment and the credit for using Ohio coal under section 5747.31 of the Revised Code;
   6. (f) The job training credit under section 5747.39 of the Revised Code;
   7. (g) The enterprise zone credit under section 5709.66 of the Revised Code;
   8. (h) The credit for the eligible costs associated with a voluntary action under section 5747.32 of the Revised Code;
   9. (i) The credit for employers that establish on-site child day-care centers under section 5747.35 of the Revised Code;
   10. (j) The ethanol plant investment credit under section 5747.75 of the Revised Code;
   11. (k) The credit for purchases of qualifying grape production property under section 5747.28 of the Revised Code;
   12. (l) The small business investment credit under section 5747.81 of the Revised Code;
   13. (m) The enterprise zone credits under section 5709.65 of the Revised Code;
   14. (n) The research and development credit under section 5747.331 of the Revised Code;
   15. (o) The credit for rehabilitating a historic building under section 5747.76 of the Revised Code ;

3. (3) Against the tax imposed by either division (A)(3) or (4) of section 5747.02 of the Revised Code:

   1. (a) The credit for adoption of a minor child under section 5747.37 of the Revised Code;
   2. (b) The nonresident credit under division (A) of section 5747.05 of the Revised Code;
   3. (c) The credit for a resident's out-of-state income under division (B) of section 5747.05 of the Revised Code;
   4. (d) The refundable credit for rehabilitating a historic building under section 5747.76 of the Revised Code;
   5. (e) The refundable jobs creation credit or job retention credit under division (A) of section 5747.058 of the Revised Code;
   6. (f) The refundable credit for taxes paid by a qualifying entity granted under section 5747.059 of the Revised Code;
   7. (g) The refundable credits for taxes paid by a qualifying pass-through entity granted under division (I) of section 5747.08 of the Revised Code;
   8. (h) The refundable credit under section 5747.80 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;
   9. (i) The refundable motion picture production credit under section 5747.66 of the Revised Code;
   10. (j) The refundable credit for financial institution taxes paid by a pass-through entity granted under section 5747.65 of the Revised Code.