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Bill > HB133

OH HB133

OH HB133
Authorize tax credit - small employers with health reimbursement

summary

Introduced
02/24/2025
In Committee
06/03/2025
Crossed Over
06/04/2025
Passed
Dead

Introduced Session

136th General Assembly

Bill Summary

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.

AI Summary

This bill creates a new tax credit for small employers who provide an individual coverage health reimbursement arrangement (HRA) to their employees. Specifically, the bill allows a nonrefundable income tax credit for employers with between 2 and 50 total employees who contribute at least $400 per employee to an individual coverage HRA during the tax year. The credit amount will be $400 multiplied by the number of employees receiving HRA benefits. Pass-through entity owners can also claim their proportionate share of this credit. To claim the credit, employers must provide documentation to the tax commissioner demonstrating their compliance with the HRA requirements. The credit can be claimed against the taxpayer's aggregate tax liability and will be added to the existing list of tax credits that can be applied in a specific order. The bill also makes related modifications to insurance regulations, including provisions to prevent insurers from steering employers away from group health plans to individual coverage HRAs. The new tax credit provision will apply to taxable years ending on or after the effective date of the legislation.

Committee Categories

Budget and Finance

Sponsors (65)

Meredith Craig (R)*,  Cindy Abrams (R),  Tim Barhorst (R),  Sean Brennan (D),  Darnell Brewer (D),  Karen Brownlee (D),  Jamie Callender (R),  Gary Click (R),  Christine Cockley (D),  Jack Daniels (R),  Kellie Deeter (R),  Michael Dovilla (R),  Tex Fischer (R),  Haraz Ghanbari (R),  Chris Glassburn (D),  Michele Grim (D),  Jennifer Gross (R),  Derrick Hall (D),  Thomas Hall (R),  Mark Hiner (R),  Adam Holmes (R),  Jim Hoops (R),  Latyna Humphrey (D),  Dontavius Jarrells (D),  Marilyn John (R),  Angie King (R),  Matthew Kishman (R),  Roy Klopfenstein (R),  Brian Lampton (R),  Jeff LaRe (R),  Beth Lear (R),  Brian Lorenz (R),  Gayle Manning (R),  Adam Mathews (R),  Ty Mathews (R),  Lauren McNally (D),  Joe Miller (D),  Melanie Miller (R),  Ismail Mohamed (D),  Johnathan Newman (R),  Mike Odioso (R),  Scott Oelslager (R),  Bob Peterson (R),  Phil Plummer (R),  Sharon Ray (R),  Monica Robb Blasdel (R),  Bill Roemer (R),  Elgin Rogers (D),  Allison Russo (D),  Jodi Salvo (R),  Jean Schmidt (R),  Mark Sigrist (D),  Veronica Sims (D),  Anita Somani (D),  D.J. Swearingen (R),  Cecil Thomas (D),  David Thomas (R),  Jim Thomas (R),  Desiree Tims (D),  Dan Troy (D),  Andrea White (R),  Erika White (D),  Josh Williams (R),  Heidi Workman (R),  Tom Young (R), 

Last Action

Senate Ways and Means 1st Hearing, Sponsor (11:00:00 10/21/2025 South Hearing Room) (on 10/21/2025)

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