To qualify for this credit, you must have contributed money to the campaign committee of a candidate for any of the following Ohio offices:
● Governor or lieutenant governor
● Secretary of state
● Auditor of state
● Treasurer of state
● Attorney general
● Chief justice of the Ohio Supreme Court
● Justice of the Ohio Supreme Court
● Ohio Board of Education
● Ohio Senate
● Ohio House of Representatives
The credit equals the amount contributed during the tax year up to $50 per return, or $100 if you are filing jointly. Contributions to local candidates (such as city or county officials) or federal candidates (such as President or U.S. Senator) do not qualify for this credit. See R.C. 5747.29.