Budget & Taxes (Income Tax)

in committee · Ohio · House Feb 4, 2026

HB 642: Remove limit on certain tax net operating loss carry-forwards

To amend sections 718.01, 718.81, and 718.84 of the Revised Code to remove a five-year limit on municipal income tax net operating loss carry-forwards.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRemoves 5-year limit on municipal tax NOL carry-forwards, reducing municipal tax revenue and weakening fiscal management by limiting government tax base.90% confidence

Sub-Topics Business Taxes Income Tax

Track

passed · Ohio · House Jun 11, 2025

HB 133: Authorize tax credit - small employers with health reimbursement

To amend section 5747.98 and to enact section 5747.87 of the Revised Code to authorize a nonrefundable income tax credit for small employers that cover their employees with an individual coverage health reimbursement arrangement.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill authorizes a nonrefundable income tax credit, which reduces state tax revenue and thus limits the state's fiscal capacity and budget.90% confidence ✓ HealthcareSupports HealthcareThe bill incentivizes small employers to provide health reimbursement arrangements, thereby supporting and expanding access to health insurance coverage for employees.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill incentivizes small employers to offer individual coverage health reimbursement arrangements, expanding health benefits for employees.80% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives Tags Small Business

Track

in committee · Ohio · House Apr 30, 2025

HB 231: Enact the Paid Parental Leave Act

To amend section 5747.98 and to enact section 5747.74 of the Revised Code to create an income tax credit for employers that provide paid parental leave and to name this act the Paid Parental Leave Act.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates an income tax credit for employers, which reduces state tax revenue and thus limits the state's fiscal capacity.95% confidence ✓ HealthcareSupports HealthcareThe bill incentivizes paid parental leave, which is known to improve maternal and infant health outcomes, support parental mental well-being, and is listed under 'Health and Human Services'.80% confidence ✓ Labor & EmploymentSupports Labor & EmploymentThe bill creates tax credits for employers offering paid parental leave, which directly expands worker benefits and strengthens employment standards.95% confidence

Sub-Topics Income Tax Tax Credits Paid Leave

Track

in committee · Ohio · House Jun 11, 2025

HB 340: Enact the Baby Bonus Act

To amend section 5747.98 and to enact section 5747.74 of the Revised Code to create an income tax credit for employers that provide a childbirth bonus and to name this act the Baby Bonus Act.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill creates a new income tax credit for employers, which reduces state tax revenue and thus limits available funds for the state budget.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentThe bill creates an income tax credit for employers that provide a childbirth bonus, incentivizing an expansion of worker benefits.85% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

Track

in committee · Ohio · House Apr 30, 2025

HB 235: Authorize tax credit for handgun training and firearms storage

To amend sections 5747.08 and 5747.98 and to enact sections 5747.87 and 5747.88 of the Revised Code to authorize a nonrefundable income tax credit for the cost of handgun training and firearms storage and locking devices.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill authorizes a nonrefundable income tax credit, which reduces state tax revenue and thus limits funds available for the state budget.95% confidence ✓ Criminal JusticeSupports Criminal JusticeThe bill incentivizes responsible firearm ownership through training and storage, which can indirectly reduce firearm-related incidents and support public safety, a core goal of criminal justice.65% confidence

Sub-Topics Income Tax Tax Credits Firearms

Track

in committee · Ohio · House Jun 11, 2025

HB 342: Enact the Invest in Marriage Act

To amend section 5747.98 and to enact section 5747.74 of the Revised Code to create an income tax credit for employers that provide a marriage bonus and to name this act the Invest in Marriage Act.

Topics ✗ Budget & TaxesOpposes Budget & TaxesHB 342 creates an income tax credit for employers, which reduces state tax revenue and limits the state budget.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentThe bill incentivizes employers to provide a 'marriage bonus' to employees through a tax credit, expanding a form of worker benefit.75% confidence

Sub-Topics Income Tax Tax Credits

Track

in committee · Ohio · House Feb 12, 2025

HB 69: Regards taxpayer deduction for depreciation, enhanced expensing

To amend sections 5733.40, 5747.01, and 5747.05 of the Revised Code to allow taxpayers to deduct in a single year the full bonus depreciation and enhanced expensing allowances the taxpayer deducts for federal income tax purposes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill allows greater taxpayer deductions for depreciation and expensing, which reduces state tax revenue and thus limits the state's budget.90% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

Track

in committee · Ohio · Senate Apr 30, 2025

SB 187: Create temporary tax credit - sound recording company investment

To amend sections 107.036 and 5747.98 and to enact sections 122.853 and 5747.68 of the Revised Code to temporarily authorize a refundable income tax credit for investing in a sound recording production company.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill authorizes a tax credit, which reduces state tax revenue, thereby limiting funds available for the state budget.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

Track

in committee · Ohio · Senate Feb 12, 2025

SB 89: Authorize tax deduction for gym membership, personal training

SB 89 would amend Ohio's income tax code to allow residents to deduct the cost of gym memberships and personal training sessions from their state taxable income. This change would directly affect Ohio taxpayers who pay for these fitness expenses, making them eligible for a tax reduction similar to existing deductions for medical expenses. The bill proposes adding these costs to the list of allowable itemized deductions under Ohio's tax code. It does not specify a dollar limit or eligibility requirements beyond the standard tax filing rules for deductions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesSB 89 authorizes tax deductions for gym memberships, which would reduce state tax revenue, thereby limiting the state budget and fiscal capacity.95% confidence ✓ HealthcareSupports HealthcareSB 89 encourages preventative health by making gym memberships and personal training tax-deductible, potentially improving public health outcomes by incentivizing fitness.75% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

Track

passed · Ohio · House Jun 25, 2025

HB 122: Create tax credit for employers providing organ donors paid leave

To amend section 5747.98 and to enact section 5747.74 of the Revised Code to create an income tax credit for employers that provide paid leave to organ donors.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill creates an income tax credit, which reduces state tax revenue and thereby limits funds available for the state budget and government spending.95% confidence ✓ HealthcareSupports HealthcareThe bill creates a tax credit for employers providing paid leave to organ donors, which removes a barrier to organ donation, thereby advancing health services and patient access to life-saving organs.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentThe bill incentivizes employers to provide paid leave for organ donors, expanding worker benefits and improving employment standards.80% confidence

Sub-Topics Income Tax Tax Credits Paid Leave

Track