Ohio2026Passed Legislature
HB133
Tax Credit for Small Employers Offering Health Reimbursement
Last scannedAug 25, 2026, 4:32 AM
In one sentence
This bill creates a tax credit for small employers that provide health reimbursement arrangements to their employees and prohibits certain acts intended to steer individuals away from employer-provided insurance.
What it does
- Authorizes a nonrefundable income tax credit for small employers covering employees with individual coverage health reimbursement arrangements.
- Prohibits specific acts or practices intended to steer an individual away from employer-provided insurance.
Who it affects
- Small employers that cover their employees with individual coverage health reimbursement arrangements
- Individuals who may be steered away from employer-provided insurance
Limits and unknowns
- The official text does not define the specific dollar amount of the tax credit.
- The document does not specify which employers qualify as 'small' for this purpose.
- The effective date is not listed in the provided material.
Official record
Sources
Official summary
Authorize tax credit - small employers with health reimbursement
Official activity
Bill history
- As Introduced