As Introduced

136th General Assembly

Regular Session H. B. No. 341

2025-2026

A BILL

To amend section 5747.98 and to enact section 5747.87 of the Revised Code to authorize an income tax credit for employers that subsidize employee insurance coverage for assisted reproduction.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That section 5747.98 be amended and section 5747.87 of the Revised Code be enacted to read as follows:

Sec. 5747.87. (A) As used in this section:

(1) "Qualifying health insurance plan" means a policy, contract, certificate, or agreement provided by an employer to provide, deliver, arrange for, pay for, or reimburse any of the costs of assisted reproduction, including limited benefit plans, plans marketed in the individual or group market by all associations, whether bona fide or non-bona fide, and coverage issued under 10 U.S.C. Chapter 55 or coverage issued as a supplement to that coverage.

(2) "Assisted reproduction" has the same meaning as in section 2907.13 of the Revised Code.

(3) "Qualifying employer" means a taxpayer who offered a qualifying health insurance plan to each of its employees during the employer's entire taxable year and paid all or a portion of the premiums for that coverage.

(4) "Full-time equivalent employee" means the quotient obtained by dividing the total number of hours for which employees were compensated for employment over the taxable year by two thousand eighty.

(B) A nonrefundable credit shall be allowed against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a qualifying employer. The credit shall be claimed in the order required under section 5747.98 of the Revised Code.

The amount of a credit claimed under this section shall equal one of the following:

(1) Fifty thousand dollars if the qualifying employer employs fewer than fifty full-time equivalent employees;

(2) Five hundred thousand dollars if the qualifying employer employs fifty or more full-time equivalent employees.

If a taxpayer holds a direct or indirect equity interest in a qualifying employer, the taxpayer may claim the taxpayer's distributive or proportionate share of the credit for the taxpayer's taxable year that includes the last day of the entity's taxable year.

The taxpayer shall provide, upon request of the tax commissioner, any documentation necessary to verify the taxpayer is entitled to the credit under this section. Upon the request of a qualifying employer, the issuer of a qualifying health insurance plan shall provide to the qualifying employer documentation sufficient to establish whether the plan meets the requirements for a tax credit under this section.

Sec. 5747.98. (A) To provide a uniform procedure for calculating a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code, a taxpayer shall claim any credits to which the taxpayer is entitled in the following order:

Either the retirement income credit under division (B) of section 5747.055 of the Revised Code or the lump sum retirement income credits under divisions (C), (D), and (E) of that section;

Either the senior citizen credit under division (F) of section 5747.055 of the Revised Code or the lump sum distribution credit under division (G) of that section;

The dependent care credit under section 5747.054 of the Revised Code;

The credit for displaced workers who pay for job training under section 5747.27 of the Revised Code;

The campaign contribution credit under section 5747.29 of the Revised Code;

The twenty-dollar personal exemption credit under section 5747.022 of the Revised Code;

The joint filing credit under division ~~(G)~~(E) of section 5747.05 of the Revised Code;

The earned income credit under section 5747.71 of the Revised Code;

The nonrefundable credit for education expenses under section 5747.72 of the Revised Code;

The nonrefundable credit for donations to scholarship granting organizations under section 5747.73 of the Revised Code;

The nonrefundable credit for tuition paid to a nonchartered nonpublic school under section 5747.75 of the Revised Code;

The nonrefundable vocational job credit under section 5747.057 of the Revised Code;

The nonrefundable assisted reproduction insurance coverage credit under section 5747.87 of the Revised Code;

The nonrefundable job retention credit under division (B) of section 5747.058 of the Revised Code;

The enterprise zone credit under section 5709.66 of the Revised Code;

The credit for beginning farmers who participate in a financial management program under division (B) of section 5747.77 of the Revised Code;

The credit for commercial vehicle operator training expenses under section 5747.82 of the Revised Code;

The nonrefundable welcome home Ohio (WHO) program credit under section 122.633 of the Revised Code;

The credit for selling or renting agricultural assets to beginning farmers under division (A) of section 5747.77 of the Revised Code;

The credit for purchases of qualifying grape production property under section 5747.28 of the Revised Code;

The small business investment credit under section 5747.81 of the Revised Code;

The nonrefundable lead abatement credit under section 5747.26 of the Revised Code;

The opportunity zone investment credit under section 5747.86 of the Revised Code;

The enterprise zone credits under section 5709.65 of the Revised Code;

The research and development credit under section 5747.331 of the Revised Code;

The credit for rehabilitating a historic building under section 5747.76 of the Revised Code;

The nonrefundable Ohio low-income housing tax credit under section 5747.83 of the Revised Code;

The nonrefundable affordable single-family home credit under section 5747.84 of the Revised Code;

The nonresident credit under division (A) of section 5747.05 of the Revised Code;

The credit for a resident's out-of-state income under division (B) of section 5747.05 of the Revised Code;

The refundable motion picture and broadway theatrical production credit under section 5747.66 of the Revised Code;

The refundable credit for film and theater capital improvement projects under section 5747.67 of the Revised Code;

The refundable jobs creation credit or job retention credit under division (A) of section 5747.058 of the Revised Code;

The refundable credit for taxes paid by a qualifying entity granted under section 5747.059 of the Revised Code;

The refundable credits for taxes paid by a qualifying pass-through entity granted under division (I) of section 5747.08 of the Revised Code;

The refundable credit under section 5747.80 of the Revised Code for losses on loans made to the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code;

The refundable credit for rehabilitating a historic building under section 5747.76 of the Revised Code;

The refundable credit under section 5747.39 of the Revised Code for taxes levied under section 5747.38 of the Revised Code paid by an electing pass-through entity.

(B) For any credit, except the refundable credits enumerated in this section and the credit granted under division (H) of section 5747.08 of the Revised Code, the amount of the credit for a taxable year shall not exceed the taxpayer's aggregate amount of tax due under section 5747.02 of the Revised Code, after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating that credit. Nothing in this chapter shall be construed to allow a taxpayer to claim, directly or indirectly, a credit more than once for a taxable year.

Section 2. That existing section 5747.98 of the Revised Code is hereby repealed.

Section 3. The enactment by this act of section 5747.87 of the Revised Code applies to taxable years ending on or after the effective date of this section.