As Introduced
136th General Assembly
Regular Session S. B. No. 129
2025-2026
Senator Koehler
Cosponsors: Senators Lang, Romanchuk
To amend sections 5725.98, 5726.98, 5729.98,
5747.98, and 5751.98 and to enact sections
5725.39, 5726.62, 5727.242, 5727.301, 5729.22,
5736.51, 5747.74, and 5751.56 of the Revised
Code to authorize a refundable tax credit for a
portion of employer group health plan premiums.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5725.98, 5726.98, 5729.98,
5747.98, and 5751.98 be amended and sections 5725.39, 5726.62,
5727.242, 5727.301, 5729.22, 5736.51, 5747.74, and 5751.56 of
the Revised Code be enacted to read as follows:
Sec. 5725.39. (A) As used in this section:
(1) "Health benefit plan," "basic health care services,"
and "resident" have the same meanings as in section 5751.56 of
the Revised Code.
(2) "Taxpayer" means a domestic insurance company subject
to the tax imposed under section 5725.18 of the Revised Code.
(B) There is allowed a refundable credit against the tax
imposed by section 5725.18 of the Revised Code for a taxpayer
that purchases a group health benefit plan that provides
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As Introduced
coverage for basic health care services to one or more of the
taxpayer's employees who are residents. The credit shall equal
one and three-tenths per cent of the portion of the premiums
paid by the taxpayer during the calendar year to purchase such a
plan for the taxpayer's employees who are residents. No person
shall claim the credit authorized by this section based on
coverage provided through a program of self-insurance.
The credit shall be claimed in the order required under
section 5725.98 of the Revised Code. If the credit amount
exceeds the tax otherwise due under section 5725.18 of the
Revised Code after deducting all other credits in that order,
the excess shall be refunded to the taxpayer.
No credit shall be allowed under this section on the basis
of group health benefit plan premiums if those premiums are the
basis of a credit claimed under section 5726.62, 5727.242,
5727.301, 5729.22, 5736.51, 5747.74, or 5751.56 of the Revised
Code.
Sec. 5725.98. (A) To provide a uniform procedure for
calculating the amount of tax imposed by section 5725.18 of the
Revised Code that is due under this chapter, a taxpayer shall
claim any credits and offsets against tax liability to which it
is entitled in the following order:
The credit for an insurance company or insurance company
group under section 5729.031 of the Revised Code;
The credit for eligible employee training costs under
section 5725.31 of the Revised Code;
The credit for purchasers of qualified low-income
community investments under section 5725.33 of the Revised Code;
The nonrefundable job retention credit under division (B)
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of section 122.171 of the Revised Code;
The nonrefundable credit for investments in rural business
growth funds under section 122.152 of the Revised Code;
The nonrefundable Ohio low-income housing tax credit under
section 5725.36 of the Revised Code;
The nonrefundable affordable single-family home credit
under section 5725.37 of the Revised Code;
The nonrefundable credit for contributing capital to a
transformational mixed use development project under section
5725.35 of the Revised Code;
The nonrefundable opportunity zone investment credit under
section 5725.38 of the Revised Code;
The offset of assessments by the Ohio life and health
insurance guaranty association permitted by section 3956.20 of
the Revised Code;
The refundable credit for rehabilitating a historic
building under section 5725.34 of the Revised Code;
The refundable credit for Ohio job retention under former
division (B)(2) or (3) of section 122.171 of the Revised Code as
those divisions existed before September 29, 2015, the effective
date of the amendment of this section by H.B. 64 of the 131st
general assembly;
The refundable credit for Ohio job creation under section
5725.32 of the Revised Code;
The refundable credit under section 5725.19 of the Revised
Code for losses on loans made under the Ohio venture capital
program under sections 150.01 to 150.10 of the Revised Code ;
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The refundable credit for employer health benefit plan
premiums under section 5725.39 of the Revised Code .
(B) For any credit except the refundable credits
enumerated in this section, the amount of the credit for a
taxable year shall not exceed the tax due 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.
Sec. 5726.62. (A) As used in this section, "health benefit
plan," "basic health care services," and "resident" have the
same meanings as in section 5751.56 of the Revised Code.
(B) There is allowed a refundable credit against the tax
imposed by section 5726.02 of the Revised Code for a taxpayer
that purchases a group health benefit plan that provides
coverage for basic health care services to one or more of the
taxpayer's employees who are residents. The credit shall equal
one and three-tenths per cent of the portion of the premiums
paid by the taxpayer during the taxable year to purchase such a
plan for the taxpayer's employees who are residents. No person
shall claim the credit authorized by this section based on
coverage provided through a program of self-insurance.
The credit shall be claimed in the order required under
section 5726.98 of the Revised Code. If the credit amount
exceeds the tax otherwise due under section 5726.02 of the
Revised Code after deducting all other credits in that order,
the excess shall be refunded to the taxpayer.
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No credit shall be allowed under this section on the basis
of group health benefit plan premiums if those premiums are the
basis of a credit claimed under section 5725.39, 5727.242,
5727.301, 5729.22, 5736.51, 5747.74, or 5751.56 of the Revised
Code.
Sec. 5726.98. (A) To provide a uniform procedure for
calculating the amount of tax due under section 5726.02 of the
Revised Code, a taxpayer shall claim any credits to which the
taxpayer is entitled under this chapter in the following order:
The nonrefundable job retention credit under division (B)
of section 5726.50 of the Revised Code;
The nonrefundable credit for purchases of qualified low-
income community investments under section 5726.54 of the
Revised Code;
The nonrefundable credit for qualified research expenses
under section 5726.56 of the Revised Code;
The nonrefundable credit for qualifying dealer in
intangibles taxes under section 5726.57 of the Revised Code;
The nonrefundable Ohio low-income housing tax credit under
section 5726.58 of the Revised Code;
The nonrefundable affordable single-family home credit
under section 5726.60 of the Revised Code;
The nonrefundable welcome home Ohio (WHO) program credit
under section 122.633 of the Revised Code;
The nonrefundable opportunity zone investment credit under
section 5726.61 of the Revised Code;
The refundable credit for rehabilitating an historic
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As Introduced
building under section 5726.52 of the Revised Code;
The refundable job retention or job creation credit under
division (A) of section 5726.50 of the Revised Code;
The refundable credit under section 5726.53 of the Revised
Code for losses on loans made under the Ohio venture capital
program under sections 150.01 to 150.10 of the Revised Code;
The refundable motion picture and broadway theatrical
production credit under section 5726.55 of the Revised Code;
The refundable credit for film and theater capital
improvement projects under section 5726.59 of the Revised Code ;
The refundable credit for employer health benefit plan
premiums under section 5726.62 of the Revised Code .
(B) For any credit except the refundable credits
enumerated in this section, the amount of the credit for a
taxable year shall not exceed the tax due 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.
Sec. 5727.242. (A) As used in this section:
(1) "Health benefit plan," "basic health care services,"
and "resident" have the same meanings as in section 5751.56 of
the Revised Code.
(2) "Taxpayer" means a person subject to the tax imposed
by section 5727.24 of the Revised Code.
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As Introduced
(B) There is hereby allowed a refundable credit against
the tax imposed by section 5727.24 of the Revised Code for a
taxpayer that purchases a group health benefit plan that
provides coverage for basic health care services to one or more
of the taxpayer's employees who are residents. The credit shall
equal one and three-tenths per cent of the portion of the
premiums paid by the taxpayer during the calendar quarter or
calendar year, as applicable, to purchase such a plan for the
taxpayer's employees who are residents. No person shall claim
the credit authorized by this section based on coverage provided
through a program of self-insurance.
The taxpayer shall claim the credit after the credit
authorized in sections 5727.241 and 5727.291 of the Revised
Code. Any credit amount in excess of the taxpayer's tax
liability shall be refunded to the taxpayer.
No credit shall be allowed under this section on the basis
of group health benefit plan premiums if those premiums are the
basis of a credit claimed under section 5725.39, 5726.62,
5727.301, 5729.22, 5736.51, 5747.74, or 5751.56 of the Revised
Code.
Sec. 5727.301. (A) As used in this section:
(1) "Health benefit plan," "basic health care services,"
and "resident" have the same meanings as in section 5751.56 of
the Revised Code.
(2) "Taxpayer" means a person subject to the tax imposed
by section 5727.30 of the Revised Code.
(B) There is hereby allowed a refundable credit against
the tax imposed by section 5727.30 of the Revised Code for a
taxpayer that purchases a group health benefit plan that
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provides coverage for basic health care services to one or more
of the taxpayer's employees who are residents. The credit shall
equal one and three-tenths per cent of the portion of the
premiums paid by the taxpayer during the calendar year to
purchase such a plan for the taxpayer's employees who are
residents. No person shall claim the credit authorized by this
section based on coverage provided through a program of self-
insurance.
The taxpayer shall claim the credit after the credit
authorized in section 5727.29 of the Revised Code. Any credit
amount in excess of the taxpayer's tax liability shall be
refunded to the taxpayer.
No credit shall be allowed under this section on the basis
of group health benefit plan premiums if those premiums are the
basis of a credit claimed under section 5725.39, 5726.62,
5727.242, 5729.22, 5736.51, 5747.74, or 5751.56 of the Revised
Code.
Sec. 5729.22. (A) As used in this section:
(1) "Health benefit plan," "basic health care services,"
and "resident" have the same meanings as in section 5751.56 of
the Revised Code.
(2) "Taxpayer" means a foreign insurance company subject
to the tax imposed by section 5729.03 of the Revised Code.
(B) There is allowed a refundable credit against the tax
imposed by section 5729.03 of the Revised Code for a taxpayer
that purchases a group health benefit plan that provides
coverage for basic health care services to one or more of the
taxpayer's employees who are residents. The credit shall equal
one and three-tenths per cent of the portion of the premiums
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As Introduced
paid by the taxpayer during the calendar year to purchase such a
plan for the taxpayer's employees who are residents. No person
shall claim the credit authorized by this section based on
coverage provided through a program of self-insurance.
The credit shall be claimed in the order required under
section 5729.98 of the Revised Code. If the credit amount
exceeds the tax otherwise due under section 5729.03 of the
Revised Code after deducting all other credits in that order,
the excess shall be refunded to the taxpayer.
No credit shall be allowed under this section on the basis
of group health benefit plan premiums if those premiums are the
basis of a credit claimed under section 5726.39, 5726.62,
5727.242, 5727.301, 5736.51, 5747.74, or 5751.56 of the Revised
Code.
Sec. 5729.98. (A) To provide a uniform procedure for
calculating the amount of tax due under this chapter, a taxpayer
shall claim any credits and offsets against tax liability to
which it is entitled in the following order:
The credit for an insurance company or insurance company
group under section 5729.031 of the Revised Code;
The credit for eligible employee training costs under
section 5729.07 of the Revised Code;
The credit for purchases of qualified low-income community
investments under section 5729.16 of the Revised Code;
The nonrefundable job retention credit under division (B)
of section 122.171 of the Revised Code;
The nonrefundable credit for investments in rural business
growth funds under section 122.152 of the Revised Code;
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As Introduced
The nonrefundable Ohio low-income housing tax credit under
section 5729.19 of the Revised Code;
The nonrefundable affordable single-family home credit
under section 5729.20 of the Revised Code;
The nonrefundable credit for contributing capital to a
transformational mixed use development project under section
5729.18 of the Revised Code;
The nonrefundable opportunity zone investment credit under
section 5729.21 of the Revised Code;
The offset of assessments by the Ohio life and health
insurance guaranty association against tax liability permitted
by section 3956.20 of the Revised Code;
The refundable credit for rehabilitating a historic
building under section 5729.17 of the Revised Code;
The refundable credit for Ohio job retention under former
division (B)(2) or (3) of section 122.171 of the Revised Code as
those divisions existed before September 29, 2015, the effective
date of the amendment of this section by H.B. 64 of the 131st
general assembly;
The refundable credit for Ohio job creation under section
5729.032 of the Revised Code;
The refundable credit under section 5729.08 of the Revised
Code for losses on loans made under the Ohio venture capital
program under sections 150.01 to 150.10 of the Revised Code ;
The refundable credit for employer health benefit plan
premiums under section 5729.22 of the Revised Code .
(B) For any credit except the refundable credits
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As Introduced
enumerated in this section, the amount of the credit for a
taxable year shall not exceed the tax due 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.
Sec. 5736.51. (A) As used in this section, "health benefit
plan," "basic health care services," and "resident" have the
same meanings as in section 5751.56 of the Revised Code.
(B) There is allowed a refundable credit against the tax
imposed by this chapter for a taxpayer that purchases a group
health benefit plan that provides coverage for basic health care
services to one or more of the taxpayer's employees who are
residents. The credit shall equal one and three-tenths per cent
of the portion of the premiums paid by the taxpayer during the
tax period to purchase such a plan for the taxpayer's employees
who are residents. No person shall claim the credit authorized
by this section based on coverage provided through a program of
self-insurance.
The taxpayer shall claim the credit after any credits
allowed under section 5736.50 of the Revised Code. Any credit
amount in excess of the taxpayer's tax liability shall be
refunded to the taxpayer.
No credit shall be allowed under this section on the basis
of group health benefit plan premiums if those premiums are the
basis of a credit claimed under section 5725.39, 5726.62,
5727.242, 5727.301, 5729.22, 5747.74, or 5751.56 of the Revised
Code.
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As Introduced
Sec. 5747.74. (A) As used in this section, "health benefit
plan" and "basic health care services" have the same meanings as
in section 5751.56 of the Revised Code.
(B) There is allowed a refundable credit against the
taxpayer's aggregate tax liability under section 5747.02 of the
Revised Code for a taxpayer that purchases a group health
benefit plan that provides coverage for basic health care
services to one or more of the taxpayer's employees who are
residents. The credit shall equal one and three-tenths per cent
of the portion of the premiums paid by the taxpayer during the
taxable year to purchase such a plan for the taxpayer's
employees who are residents. No person shall claim the credit
authorized by this section based on coverage provided through a
program of self-insurance.
The credit shall be claimed in the order required under
section 5747.98 of the Revised Code. If the credit amount
exceeds the tax otherwise due under section 5747.02 of the
Revised Code after deducting all other credits in that order,
the excess shall be refunded to the taxpayer. Nothing in this
section limits or disallows pass-through treatment of the
credit.
No credit shall be allowed under this section on the basis
of group health benefit plan premiums if those premiums are the
basis of a credit claimed under section 5725.39, 5726.62,
5727.242, 5727.301, 5729.22, 5736.51, or 5751.56 of the Revised
Code.
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:
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As Introduced
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) 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;
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As Introduced
The nonrefundable vocational job credit under section
5747.057 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
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As Introduced
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
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As Introduced
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 ;
The refundable credit for employer health benefit plan
premiums under section 5747.74 of the Revised Code .
(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.
Sec. 5751.56. (A) As used in this section, "health benefit
plan" has the same meaning as in section 3922.01 of the Revised
Code, "basic health care services" has the same meaning as in
section 1751.01 of the Revised Code, and "resident" has the same
meaning as in section 5747.01 of the Revised Code.
(B) There is allowed a refundable credit against the tax
imposed by section 5751.02 of the Revised Code for a taxpayer
that purchases a group health benefit plan that provides
coverage for basic health care services to one or more of the
taxpayer's employees who are residents. The credit shall equal
one and three-tenths per cent of the portion of the premiums
paid by the taxpayer during the tax period to purchase such a
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As Introduced
plan for the taxpayer's employees who are residents. No person
shall claim the credit authorized by this section based on
coverage provided through a program of self-insurance.
The credit shall be claimed in the order required under
section 5751.98 of the Revised Code. If the credit amount
exceeds the tax otherwise due under section 5751.02 of the
Revised Code after deducting all other credits in that order,
the excess shall be refunded to the taxpayer.
A person that is not required to register with the tax
commissioner under section 5751.04 of the Revised Code and pay
the tax under this chapter may not claim the credit authorized
by this section.
(C) No credit shall be allowed under this section on the
basis of group health benefit plan premiums if those premiums
are the basis of a credit claimed under section 5725.39,
5726.62, 5727.242, 5727.301, 5729.22, 5736.51, or 5747.74 of the
Revised Code.
Sec. 5751.98. (A) To provide a uniform procedure for
calculating the amount of tax due under this chapter, a taxpayer
shall claim any credits to which it is entitled in the following
order:
The nonrefundable jobs retention credit under division (B)
of section 5751.50 of the Revised Code;
The nonrefundable credit for qualified research expenses
under division (B) of section 5751.51 of the Revised Code;
The nonrefundable credit for a borrower's qualified
research and development loan payments under division (B) of
section 5751.52 of the Revised Code;
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The nonrefundable credit for calendar years 2010 to 2029
for unused net operating losses under division (B) of section
5751.53 of the Revised Code;
The refundable motion picture and broadway theatrical
production credit under section 5751.54 of the Revised Code;
The refundable credit for film and theater capital
improvement projects under section 5751.55 of the Revised Code;
The refundable jobs creation credit or job retention
credit under division (A) of section 5751.50 of the Revised
Code;
The refundable credit for calendar year 2030 for unused
net operating losses under division (C) of section 5751.53 of
the Revised Code;
The refundable credit for employer health benefit plan
premiums under section 5751.56 of the Revised Code .
(B) For any credit except the refundable credits
enumerated in this section, the amount of the credit for a tax
period shall not exceed the tax due 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 the credit.
Section 2. That existing sections 5725.98, 5726.98,
5729.98, 5747.98, and 5751.98 of the Revised Code are hereby
repealed.
Section 3. The enactment by this act of sections 5725.39,
5726.62, 5727.242, 5727.301, 5729.22, 5736.51, 5747.74, and
5751.56 of the Revised Code applies to premiums paid on and
after the effective date of this section by an employer for a
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As Introduced
group health benefit plan that provides coverage for basic
health care services, as those terms are defined in section
5751.56 of the Revised Code, as enacted by this act.
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