Authorize tax credit for assisted reproduction insurance coverage

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 341

2025-2026

Representative Williams

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.