Bill > HB87

This bill, known as the Strategic Tax Opportunities for Raising Kids (STORK) Act, proposes several changes to Ohio tax law related to children and child-related expenses. Specifically, the bill expands the definition of "dependents" for tax purposes to include children conceived during the taxable year, including those conceived through assisted reproduction that have been placed inside the taxpayer or taxpayer's spouse's uterus or lost to spontaneous miscarriage. The expansion has some important limitations: the child cannot be a qualifying child for the same taxable year, and the child's life must not have been terminated by abortion, including selective reduction. The bill also updates provisions related to sales tax exemptions for various child care items, including infant clothing, children's diapers, therapeutic creams and wipes, pacifiers, child restraint devices, cribs, strollers, breastfeeding items, baby monitors, and toys for infants. These changes will apply to taxable years ending on or after January 1, 2026, and are aimed at providing additional tax benefits and exemptions for families with young children.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/hb87