As Introduced
136th General Assembly
Regular Session H. B. No. 148
2025-2026
Representatives Ray, Grim
Cosponsors: Representatives Brennan, Cockley, White, E.
A B I L L
To amend sections 955.201 and 5747.113 and to enact
section 955.202 of the Revised Code to establish
an income tax refund designation to assist low-
income individuals in spaying and neutering
their pets.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 955.201 and 5747.113 be amended
and section 955.202 of the Revised Code be enacted to read as
follows:
Sec. 955.201. (A) As used in this section and in section
955.202 of the Revised Code, "Ohio pet fund" means a nonprofit
corporation organized by that name under Chapter 1702. of the
Revised Code that consists of humane societies, veterinarians,
animal shelters, companion animal breeders, dog wardens, or
similar individuals and entities.
(B) The Ohio pet fund shall do all of the following:
(1) Establish eligibility criteria for organizations that
may receive financial assistance from the Ohio pet fund. Those
organizations may include any of the following:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18 H. B. No. 148 Page 2
As Introduced
(a) An animal shelter as defined in section 4729.01 of the
Revised Code;
(b) A local nonprofit veterinary association that operates
a program for the sterilization of dogs and cats;
(c) A charitable organization that is exempt from federal
income taxation under subsection 501(c)(3) of the Internal
Revenue Code and a purpose of which is to support programs for
the sterilization of dogs and cats and educational programs
concerning the proper veterinary care of those animals.
(2) Establish procedures for applying for financial
assistance from the Ohio pet fund. Application procedures shall
require eligible organizations to submit detailed proposals that
outline the intended uses of the moneys sought.
(3) Establish eligibility criteria for sterilization and
educational programs for which moneys from the Ohio pet fund may
be used and, consistent with division (C) of this section,
establish eligibility criteria for individuals who seek
sterilization for their dogs and cats from eligible
organizations;
(4) Establish procedures for the disbursement of moneys
the Ohio pet fund receives from license plate contributions
pursuant to division (C) of section 4503.551 of the Revised Code
and section 955.202 of the Revised Code ;
(5) Advertise or otherwise provide notification of the
availability of financial assistance from the Ohio pet fund for
eligible organizations;
(6) Design markings to be inscribed on "pets" license
plates under section 4503.551 of the Revised Code.
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46 H. B. No. 148 Page 3
As Introduced
(C)(1) The owner of a dog or cat is eligible for dog or
cat sterilization services from an eligible organization when
those services are subsidized in whole or in part by money from
the Ohio pet fund if any of the following applies:
(a) The income of the owner's family does not exceed one
hundred fifty per cent of the federal poverty guideline.
(b) The owner, or any member of the owner's family who
resides with the owner, is a recipient or beneficiary of one of
the following government assistance programs:
(i) Low-income housing assistance under the "United States
Housing Act of 1937," 42 U.S.C.A. 1437f, as amended, known as
the federal section 8 housing program;
(ii) The Ohio works first program established by Chapter
5107. of the Revised Code;
(iii) The medicaid program;
(iv) A program or law administered by the United States
department of veterans' affairs or veterans' administration for
any service-connected disability;
(v) The supplemental nutrition assistance program
established under the Food and Nutrition Act of 2008 (7 U.S.C.
2011 et seq.), administered by the department of job and family
services under section 5101.54 of the Revised Code;
(vi) The "special supplemental nutrition program for
women, infants, and children" established under the "Child
Nutrition Act of 1966," 80 Stat. 885, 42 U.S.C. 1786, as
amended, administered by the department of health under section
3701.132 of the Revised Code;
(vii) Supplemental security income under Title XVI of the
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74 H. B. No. 148 Page 4
As Introduced
"Social Security Act," 86 Stat. 1475 (1972), 42 U.S.C.A. 1383,
as amended;
(viii) Social security disability insurance benefits
provided under Title II of the "Social Security Act," 49 Stat.
620 (1935), 42 U.S.C.A. 401, as amended.
(c) The owner of the dog or cat submits to the eligible
organization operating the sterilization program either of the
following:
(i) A certificate of adoption showing that the dog or cat
was adopted from a licensed animal shelter, a municipal, county,
or regional pound, or a holding and impoundment facility that
contracts with a municipal corporation;
(ii) A certificate of adoption showing that the dog or cat
was adopted through a nonprofit corporation operating an animal
adoption referral service whose holding facility, if any, is
licensed in accordance with state law or a municipal ordinance.
(2) The Ohio pet fund shall determine the type of
documentary evidence that must be presented by the owner of a
dog or cat to show that the income of the owner's family does
not exceed one hundred fifty per cent of the federal poverty
guideline or that the owner is eligible under division (C)(1)(b)
of this section.
(D) As used in division (C) of this section, "federal
poverty guideline" means the official poverty guideline as
revised annually by the United States department of health and
human services in accordance with section 673(2) of the "Omnibus
Budget Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A.
9902, as amended, for a family size equal to the size of the
family of the person whose income is being determined.
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103 H. B. No. 148 Page 5
As Introduced
Sec. 955.202. The companion animal fund is created in the
state treasury. The fund shall consist of money credited to it
under section 5747.113 of the Revised Code, donations, gifts,
bequests, and any other money received for the purposes of
section 955.201 of the Revised Code. The Ohio pet fund shall use
money in the fund for the purposes of that section.
Sec. 5747.113. (A) Any taxpayer claiming a refund under
section 5747.11 of the Revised Code who wishes to contribute any
part of the taxpayer's refund to the natural areas and preserves
fund created in section 1517.11 of the Revised Code, the nongame
and endangered wildlife fund created in section 1531.26 of the
Revised Code, the military injury relief fund created in section
5902.05 of the Revised Code, the Ohio history fund created in
section 149.308 of the Revised Code, the breast and cervical
cancer project income tax contribution fund created in section
3701.601 of the Revised Code, the wishes for sick children
income tax contribution fund created in section 3701.602 of the
Revised Code, the companion animal fund created in section
955.202 of the Revised Code, or all of those funds may designate
on the taxpayer's income tax return the amount that the taxpayer
wishes to contribute to the fund or funds. A designated
contribution is irrevocable upon the filing of the return and
shall be made in the full amount designated if the refund found
due the taxpayer upon the initial processing of the taxpayer's
return, after any deductions including those required by section
5747.12 of the Revised Code, is greater than or equal to the
designated contribution. If the refund due as initially
determined is less than the designated contribution, the
contribution shall be made in the full amount of the refund. The
tax commissioner shall subtract the amount of the contribution
from the amount of the refund initially found due the taxpayer
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134 H. B. No. 148 Page 6
As Introduced
and shall certify the difference to the director of budget and
management and treasurer of state for payment to the taxpayer in
accordance with section 5747.11 of the Revised Code. For the
purpose of any subsequent determination of the taxpayer's net
tax payment, the contribution shall be considered a part of the
refund paid to the taxpayer.
(B) The tax commissioner shall provide a space on the
income tax return form in which a taxpayer may indicate that the
taxpayer wishes to make a donation in accordance with this
section. The tax commissioner shall also print in the
instructions accompanying the income tax return form a
description of the purposes for which the natural areas and
preserves fund, the nongame and endangered wildlife fund, the
military injury relief fund, the Ohio history fund, the breast
and cervical cancer project income tax contribution fund, and
the wishes for sick children income tax contribution fund , and
the companion animal fund were created and the use of moneys
from the income tax refund contribution system established in
this section. No person shall designate on the person's income
tax return any part of a refund claimed under section 5747.11 of
the Revised Code as a contribution to any fund other than the
natural areas and preserves fund, the nongame and endangered
wildlife fund, the military injury relief fund, the Ohio history
fund, the breast and cervical cancer project income tax
contribution fund, or the wishes for sick children income tax
contribution fund, or the companion animal fund .
(C) The money collected under the income tax refund
contribution system established in this section shall be
deposited by the tax commissioner into the natural areas and
preserves fund, the nongame and endangered wildlife fund, the
military injury relief fund, the Ohio history fund, the breast
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165 H. B. No. 148 Page 7
As Introduced
and cervical cancer project income tax contribution fund, and
the wishes for sick children income tax contribution fund , and
the companion animal fund in the amounts designated on the tax
returns.
(D) If the total amount contributed to a fund under this
section, as annually determined by the tax commissioner, is less
than fifty thousand dollars in each of five consecutive calendar
years, no person may designate a contribution to that fund for
any taxable year ending after the last day of that five-year
period. In such a case, the commissioner shall remove the space
dedicated to the fund on the income tax return and the
description of the fund in the instructions accompanying the
income tax return.
(E) The general assembly may authorize taxpayer refund
contributions to no more than six funds under the income tax
refund contribution system established in this section. If the
general assembly authorizes income tax refund contributions to a
fund other than the natural areas and preserves fund, the
nongame and endangered wildlife fund, the military injury relief
fund, the Ohio history fund, the breast and cervical cancer
project income tax contribution fund, or the wishes for sick
children income tax contribution fund, such contributions may be
authorized only for a period of two calendar years.
With the exception of the Ohio history fund and the
companion animal fund , the general assembly may authorize income
tax refund contributions to a fund only if all the money in the
fund will be expended or distributed by a state agency as
defined in section 1.60 of the Revised Code.
(F)(1) The director of natural resources, in January of
every odd-numbered year, shall report to the general assembly on
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195 H. B. No. 148 Page 8
As Introduced
the effectiveness of the income tax refund contribution system
as it pertains to the natural areas and preserves fund and the
nongame and endangered wildlife fund. The report shall include
the amount of money contributed to each fund in each of the
previous five years, the amount of money contributed directly to
each fund in addition to or independently of the income tax
refund contribution system in each of the previous five years,
and the purposes for which the money was expended.
(2) The director of veterans services, the director of the
Ohio history connection, the director of the Ohio pet fund, and
the director of health, in January of every odd-numbered year,
each shall report to the general assembly on the effectiveness
of the income tax refund contribution system as it pertains to
the military injury relief fund, the Ohio history fund, the
companion animal fund, the breast and cervical cancer project
income tax contribution fund, and the wishes for sick children
income tax contribution fund respectively. The report shall
include the amount of money contributed to the fund in each of
the previous five years, the amount of money contributed
directly to the fund in addition to or independently of the
income tax refund contribution system in each of the previous
five years, and the purposes for which the money was expended.
Section 2. That existing sections 955.201 and 5747.113 of
the Revised Code are hereby repealed.
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219