Bill > HB242

This bill creates a new nonrefundable income tax credit for Ohio residents who have their dog spayed or neutered or complete a dog training course. Specifically, the credit will cover the full cost of either a surgical spay/neuter procedure or a complete dog training course, with a maximum annual credit limit of $350 per taxpayer. The dog training course must teach appropriate social behavior and obedience, teaching dogs to respond to commands and interact properly with humans and other animals. To claim the credit, taxpayers must provide a sales receipt or other documentation supporting the expense when requested by the tax commissioner. The credit will be available for taxable years ending on or after the bill's effective date and can only be claimed once per taxable year. The bill also adds this new dog-related credit to the existing list of tax credits in Ohio's tax code, specifying the order in which credits can be applied against a taxpayer's total tax liability. The legislation aims to encourage responsible pet ownership by providing a financial incentive for spaying/neutering and training dogs.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/hb242