PolicyEngine · DTrim99 · Jan 5, 2026 · Jan 5, 2026 · Jan 5, 2026 · Jan 5, 2026
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    changed:
+    - Update Ohio income tax model for tax year 2025 with new brackets, exemptions, and credits.
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/additions.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/additions.yaml
@@ -16,5 +16,7 @@ metadata:
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/1040-bundle-original.pdf#page=3
     - title: Ohio Income Tax Form 2023 Instructions
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=19
-    - title: Ohio Income Tax Form 2024 Instructions 
-      href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=19
+    - title: Ohio Income Tax Form 2024 Instructions
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=19
+    - title: Ohio Income Tax Form 2025 Instructions (Page 19)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=19
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/agi_threshold.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/agi_threshold.yaml
@@ -6,11 +6,15 @@ metadata:
   unit: currency-USD
   label: Ohio assigns minimum income threshold to pay individual income tax.
   reference:
+    - title: Ohio Revised Code Section 5747.02, Tax rates
+      href: https://codes.ohio.gov/ohio-revised-code/section-5747.02
     - title: Ohio Income Tax Form 2021 Instructions
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=31
     - title: Ohio Income Tax Form 2022 Instructions
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=31
     - title: Ohio Income Tax Form 2023 Instructions
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=46
-    - title: Ohio Income Tax Form 2024 Instructions 
-      href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=18
+    - title: Ohio Income Tax Form 2024 Instructions
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=18
+    - title: Ohio Income Tax Form 2025 Instructions (Page 18)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=18
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/cdcc/match.yaml
@@ -19,13 +19,15 @@ metadata:
   type: single_amount
   label: Ohio Child Care and Dependent Care Credit amount
   reference:
-    - title: Ohio 2021 Instructions for Filing Original and Amended - Line 6 – Child Care and Dependent Care Credit
+    - title: Ohio Revised Code Section 5747.054, Tax credit based on federal dependent care credit
+      href: https://codes.ohio.gov/ohio-revised-code/section-5747.054
+    - title: Ohio 2021 Instructions for Filing Original and Amended - Line 6
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=30
     - title: Ohio Income Tax Form 2022 Instructions (line 6)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
     - title: Ohio Income Tax Form 2023 Instructions (line 6)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=45
     - title: Ohio Income Tax Form 2024 Instructions (line 6)
       href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=45
-    - title: Ohio Section 5747.054, Tax credit based on federal dependent care credit
-      href: https://codes.ohio.gov/ohio-revised-code/section-5747.054
+    - title: Ohio Income Tax Form 2025 Instructions (Page 45)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=45
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/eitc/rate.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/eitc/rate.yaml
@@ -6,11 +6,13 @@ metadata:
   period: year
   label: Ohio earned income credit rate
   reference:
-    - title: Ohio Revised Code §5747.71 | Earned income tax credit
+    - title: Ohio Revised Code Section 5747.71 | Earned income tax credit
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.71
     - title: Ohio 2022 Instructions for Filing Original and Amended - Line 13
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=21
     - title: Ohio Income Tax Form 2023 Instructions (line 13)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29
     - title: Ohio Income Tax Form 2024 Instructions (line 13)
       href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29
+    - title: Ohio Income Tax Form 2025 Instructions (Page 29)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/exemption/amount.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/exemption/amount.yaml
@@ -15,13 +15,15 @@ metadata:
   period: year
   label: Ohio Exemption Credit amount
   reference:
-    - title: Ohio Revised Code - Section 5747.022： Tax credits for exemptions
-      href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-022/
-    - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions (Line 9)
-      href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
+    - title: Ohio Revised Code Section 5747.022 - Tax credits for exemptions
+      href: https://codes.ohio.gov/ohio-revised-code/section-5747.022
     - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions (Line 9)
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20
+    - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions (Line 9)
+      href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
     - title: Ohio Income Tax Form 2023 Instructions (line 9)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=28
     - title: Ohio Income Tax Form 2024 Instructions (line 9)
       href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29
+    - title: Ohio Income Tax Form 2025 Instructions (Page 29)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29
diff --git a/...yengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/agi_subtractions.yaml b/...yengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/agi_subtractions.yaml
@@ -5,6 +5,8 @@ metadata:
   period: year
   label: Ohio joint filing credit adjusted gross income subtractions
   reference:
+  - title: Ohio Revised Code Section 5747.05(E)(1), Tax credits
+    href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
   - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12
     href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20
   - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12
@@ -13,8 +15,8 @@ metadata:
     href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29
   - title: Ohio Income Tax Form 2024 Instructions (line 12)
     href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29
-  - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) (1)
-    href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-05/
+  - title: Ohio Income Tax Form 2025 Instructions (Page 29)
+    href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29
 
 
 values:

diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/cap.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/cap.yaml
@@ -7,6 +7,8 @@ metadata:
   unit: currency-USD
   label: Ohio joint filing credit cap
   reference:
+  - title: Ohio Revised Code Section 5747.05(E)(1), Tax credits
+    href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
   - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12
     href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20
   - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12
@@ -15,5 +17,5 @@ metadata:
     href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=30
   - title: Ohio Income Tax Form 2024 Instructions (line 12)
     href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29
-  - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) (1)
-    href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
+  - title: Ohio Income Tax Form 2025 Instructions (Page 29)
+    href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29
diff --git a/...yengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/income_threshold.yaml b/...yengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/income_threshold.yaml
@@ -1,4 +1,4 @@
-description: Ohio limits the joint filing credit to filers with head and spouse each having at least this adjusted gross income. 
+description: Ohio limits the joint filing credit to filers with head and spouse each having at least this adjusted gross income.
 values:
   2021-01-01: 500
 
@@ -7,6 +7,8 @@ metadata:
   unit: currency-USD
   label: Ohio joint filing credit income threshold
   reference:
+  - title: Ohio Revised Code Section 5747.05(E)(1), Tax credits
+    href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
   - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12
     href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20
   - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12
@@ -15,5 +17,5 @@ metadata:
     href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29
   - title: Ohio Income Tax Form 2024 Instructions (line 12)
     href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29
-  - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) (1)
-    href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
+  - title: Ohio Income Tax Form 2025 Instructions (Page 29)
+    href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29
diff --git a/...arameters/gov/states/oh/tax/income/credits/joint_filing/other_non_refundable_credits.yaml b/...arameters/gov/states/oh/tax/income/credits/joint_filing/other_non_refundable_credits.yaml
@@ -18,3 +18,5 @@ metadata:
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/1040-bundle-original.pdf#page=7
     - title: 2024 Ohio Schedule of Credits Instructions
       href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
+    - title: Ohio Income Tax Form 2025 Instructions (Page 28)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/rate.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/rate.yaml
@@ -4,8 +4,10 @@ metadata:
   amount_unit: /1
   type: single_amount
   period: year
-  label: Ohio joint filing credit income rate 
+  label: Ohio joint filing credit income rate
   reference:
+  - title: Ohio Revised Code Section 5747.05(E), Tax credits
+    href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
   - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12
     href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20
   - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12
@@ -14,8 +16,8 @@ metadata:
     href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=30
   - title: Ohio Income Tax Form 2024 Instructions (line 12)
     href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29
-  - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) 
-    href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
+  - title: Ohio Income Tax Form 2025 Instructions (Page 29)
+    href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29
 
 brackets:
  - threshold: 

diff --git a/...e_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/age_threshold.yaml b/...e_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/age_threshold.yaml
@@ -6,9 +6,11 @@ metadata:
   period: year
   label: Ohio Lump Sum Distribution Credit age threshold
   reference:
-    - title: Ohio Section R.C. 5747.055, Tax credit for retirement income. (F)
+    - title: Ohio Revised Code Section 5747.055(F), Tax credit for retirement income
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.055
-    - title: Ohio 2021 Instructions for Filing Original and Amended Individual Income Tax (IT 1040) and  School District Income Tax (SD 100)
+    - title: Ohio 2021 Instructions for Filing Original and Amended (line 5)
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29
     - title: Ohio Income Tax Form 2024 Instructions (line 5)
       href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
+    - title: Ohio Income Tax Form 2025 Instructions (Page 28)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28
diff --git a/...ine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/base_amount.yaml b/...ine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/base_amount.yaml
@@ -4,14 +4,16 @@ values:
 metadata:
   unit: currency-USD
   period: year
-  label: Ohio lump sum distribution credit base amount 
+  label: Ohio lump sum distribution credit base amount
   reference:
-    - title: Ohio Section R.C. 5747.055, Tax credit for retirement income. (F)
+    - title: Ohio Revised Code Section 5747.055(F), Tax credit for retirement income
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.055
-    - title:  Ohio 2021 Instructions for Filing Original and Amended Individual Income Tax (IT 1040) and  School District Income Tax (SD 100)
+    - title: Ohio 2021 Instructions for Filing Original and Amended (line 5)
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29
     - title: Ohio Income Tax Form 2023 Instructions (line 5)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=28
     - title: Ohio Income Tax Form 2024 Instructions (line 5)
       href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
+    - title: Ohio Income Tax Form 2025 Instructions (Page 28)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28
 
diff --git a/...ters/gov/states/oh/tax/income/credits/lump_sum_distribution/expected_remaining_years.yaml b/...ters/gov/states/oh/tax/income/credits/lump_sum_distribution/expected_remaining_years.yaml
@@ -1,17 +1,21 @@
-description: Ohio provides the following multiples corresponding to the lump sum recipient’s age. 
+description: Ohio provides the following multiples corresponding to the lump sum recipient's age.
 metadata:
-  type: single_amount 
+  type: single_amount
   threshold_unit: year
   period: year
   amount_unit: /1
-  label:  Ohio lump sum distribution credit expected remaining years of life
+  label: Ohio lump sum distribution credit expected remaining years of life
   reference:
-    - title:  Ohio 2021 Instructions for Filing Original and Amended Individual Income Tax (IT 1040) and  School District Income Tax (SD 100)
+    - title: Ohio Revised Code Section 5747.055(F), Tax credit for retirement income
+      href: https://codes.ohio.gov/ohio-revised-code/section-5747.055
+    - title: Ohio 2021 Instructions for Filing Original and Amended (line 5)
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29
-    - title: Ohio 2022 Instructions for Filing Original and Amended Individual Income Tax (IT 1040) and  School District Income Tax (SD 100)
+    - title: Ohio 2022 Instructions for Filing Original and Amended (line 5)
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=29
     - title: Ohio Income Tax Form 2024 Instructions (line 5) Table 1
       href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=44
+    - title: Ohio Income Tax Form 2025 Instructions (Page 44)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=44
 brackets:
   - threshold:
       2021-01-01: 0

diff --git a/...ne_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/income_limit.yaml b/...ne_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/income_limit.yaml
@@ -6,9 +6,11 @@ metadata:
   period: year
   label: Ohio lump sum distribution credit income limit
   reference:
-    - title: Ohio Laws and Administrative Rules Section 5747.055 (G)
-      href: https://codes.ohio.gov/ohio-revised-code/section-5747.055#:~:text=(G)%20A%20taxpayer%20sixty%2D,Code%2C%20as%20shown%20on%20an
+    - title: Ohio Revised Code Section 5747.055(G)
+      href: https://codes.ohio.gov/ohio-revised-code/section-5747.055
     - title: Ohio Income Tax Form 2023 Instructions (line 2)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27
     - title: Ohio Income Tax Form 2024 Instructions (line 5)
       href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
+    - title: Ohio Income Tax Form 2025 Instructions (Page 28)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_public_tuition.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_public_tuition.yaml
@@ -5,7 +5,7 @@ brackets:
     amount:
       2021-01-01: 500
       2023-01-01: 1_000
-  - threshold: 
+  - threshold:
       2021-01-01: 50_000
     amount:
       2021-01-01: 1_000
@@ -23,14 +23,16 @@ metadata:
   type: single_amount
   label: Ohio Non Public School Credit amount
   reference:
-    - title: Ohio Income Tax Form, Line 16 – Nonchartered, Nonpublic School Tuition Credit, R.C. 5747.75
+    - title: Ohio Revised Code Section 5747.75, Credit for dependents who attend nonchartered nonpublic school
+      href: https://codes.ohio.gov/ohio-revised-code/section-5747.75
+    - title: Ohio Income Tax Form 2021, Line 16
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=21
     - title: Ohio Income Tax Form 2022, Line 16
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=21
     - title: Ohio Income Tax Form 2023 Instructions (line 16)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29
     - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 16)
       href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=30
-    - title: Credit for dependents who attend nonchartered nonpublic school.
-      href: https://codes.ohio.gov/ohio-revised-code/section-5747.75
+    - title: Ohio Income Tax Form 2025 Instructions (Page 30)
+      href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=30