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HB 782: Enact the At-Home Infant Care Program Act

Ohio · House · 136th General Assembly (2025–2026) · last verified April 15, 2026

What HB 782 does, verified April 15, 2026

To amend section 5747.01 and to enact section 5180.23 of the Revised Code to establish the At-Home Infant Care Program in the Department of Children and Youth, to exempt payments received under the program from the state income tax, to name this act the At-Home Infant Care Program Act, and to make an appropriation.

Bill journey

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Last action: Referred to committee: Children and Human Services (2026-03-25)Alert me

Author and sponsors

Rep. Darnell BrewerAuthor · Ohio House of Representatives

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Coauthors

Sean BrennanCrystal LettJoseph MillerBeryl PiccolantonioC. Allison RussoTerrence Upchurch

Recent actions2 total · showing 2

Mar. 25, 2026	Referred to committee: Children and Human Services
Mar. 24, 2026	Introduced

Latest bill textIntroduced version, March 25, 2026 · 1,986 words

As Introduced

136th General Assembly
Regular Session

H. B. No. 782
2025-2026

Representative Brewer

Cosponsors: Representatives Piccolantonio, Miller, J., Russo, Brennan, Lett, Upchurch

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

Section 1.

That section 5747.01 be amended and section 5180.23 of the Revised Code be enacted to read as follows:

Sec. 5180.23.

(A)

As used in this section, "caretaker parent," "infant," "licensed type B family child care home," "special needs child care," and "toddler" have the same meanings as in section 5104.01 of the Revised Code.

(B)

The at-home infant care program is created in the department of children and youth. Under the program, and subject to available funds, the department shall provide financial assistance to eligible caretaker parents allowing them to stay home on a full-time basis in order to care for their children who are under two years of age.

(C)

To be eligible to participate, all of the following apply:

(1) The caretaker parent seeking to stay home on a full-time basis is at least eighteen years of age, except that the parent may be younger than eighteen if the parent has earned a high school diploma or its equivalent.

(2) The child that the caretaker parent seeks to provide care for on a full-time basis is under two years of age, and the caretaker parent has not previously received a total of two years of at-home care assistance for that child's care.

(3) For both initial and continued eligibility, the maximum amount of income that the child's family may have corresponds with the amounts the department establishes in rule, as described in division (A) of section 5104.38 of the Revised Code, for the publicly funded child care program.

(4) The caretaker parent, child, and family shall satisfy any other condition established by the department in rule.

(D)

A caretaker parent seeking to participate in the program shall submit an application to the department in the manner the department prescribes. The department shall review each application as soon as practicable after it is received and shall determine if the caretaker parent, child, and family are eligible to participate.

(E)

After a caretaker parent, child, and family are determined eligible, all of the following apply:

(1) For each child that the caretaker parent seeks to provide care for under the program, at-home financial assistance for that child shall be available only until the child is two years of age.

(2) In the case of a caretaker parent who is participating in a program of education or training other than during the program's scheduled breaks, the caretaker parent may receive financial assistance during the breaks in order to stay home on a full-time basis to care for the caretaker parent's child who is under two years of age.

(3) Even if a caretaker parent receives financial assistance under the program in order to stay home on a full-time basis to care for the caretaker parent's child who is under two years of age, one or more other family members may work or participate in a program of education or training while financial assistance is received.

(F)

In distributing financial assistance under the program, both of the following apply:

(1) The amount of financial assistance that a caretaker parent receives shall be ninety per cent of the maximum amount the family is eligible to receive under the publicly funded child care program as provided in section 5104.30 of the Revised Code when publicly funded child care is provided on a full-time basis by a licensed type B family child care home that is not participating in the step up to quality program established under section 5104.29 of the Revised Code. The amount of such assistance shall reflect whether the family's child is either of the following: eligible for special needs child care or an infant or toddler.

(2) (a) Except as provided in division (F)(2)(b) of this section and to the extent permitted under federal law, any financial assistance received under the program shall be excluded from consideration when the caretaker parent or another family member applies for another assistance program administered by this state.

(b) Before excluding any financial assistance received under the program from consideration when the caretaker parent or other family member applies for another assistance program, the department of children and youth and the department responsible for administering the other assistance program shall consult to determine if the exclusion would compromise any funding this state receives from the federal government. If the departments determine that the exclusion compromises that funding, the department responsible for administering the other assistance program shall not exclude from consideration financial assistance the caretaker parent or family member receives under the program.

(c) Where possible and appropriate, the department of children and youth shall collaborate with other state departments to seek waivers from federal law governing assistance programs administered by this state.

(G)

(1) The department shall engage in efforts to raise awareness of the program, including by developing written materials for distribution, with a particular emphasis on program awareness for health care providers in this state specializing in prenatal or pediatric care.

(2) The department shall establish procedures to facilitate joint enrollment in the program and the help me grow program described in section 5180.21 of the Revised Code. Such procedures may include a checkbox or similar mechanism on the paperwork for enrollment in either program to allow an applicant to seek to enroll in or to opt-out of enrollment in the other program.

(H)

The department shall adopt rules as necessary to implement this section, including rules regarding the reporting of family income and other changes in family circumstances. The rules shall be adopted in accordance with Chapter 119. of the Revised Code.

Sec. 5747.01.

Except as otherwise expressly provided or clearly appearing from the context, any term used in this chapter that is not otherwise defined in this section has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes or if not used in a comparable context in those laws, has the same meaning as in section 5733.40 of the Revised Code. Any reference in this chapter to the Internal Revenue Code includes other laws of the United States relating to federal income taxes.

As used in this chapter:

(A) "Adjusted gross income" or "Ohio adjusted gross income" means federal adjusted gross income, as defined and used in the Internal Revenue Code, adjusted as provided in this section:

(1) Add interest or dividends on obligations or securities of any state or of any political subdivision or authority of any state, other than this state and its subdivisions and authorities.

(2) Add interest or dividends on obligations of any authority, commission, instrumentality, territory, or possession of the United States to the extent that the interest or dividends are exempt from federal income taxes but not from state income taxes.

(3) Deduct interest or dividends on obligations of the United States and its territories and possessions or of any authority, commission, or instrumentality of the United States to the extent that the interest or dividends are included in federal adjusted gross income but exempt from state income taxes under the laws of the United States.

(4) Deduct disability and survivor's benefits to the extent included in federal adjusted gross income.

(5) Deduct the following, to the extent not otherwise deducted or excluded in computing federal or Ohio adjusted gross income:

(a) Benefits under Title II of the Social Security Act and tier 1 railroad retirement;

(b) Railroad retirement benefits, other than tier 1 railroad retirement benefits, to the extent such amounts are exempt from state taxation under federal law.

(6) Deduct the amount of wages and salaries, if any, not otherwise allowable as a deduction but that would have been allowable as a deduction in computing federal adjusted gross income for the taxable year, had the work opportunity tax credit allowed and determined under sections 38, 51, and 52 of the Internal Revenue Code not been in effect.

(7) Deduct any interest or interest equivalent on public obligations and purchase obligations to the extent that the interest or interest equivalent is included in federal adjusted gross income.

(8) Add any loss or deduct any gain resulting from the sale, exchange, or other disposition of public obligations to the extent that the loss has been deducted or the gain has been included in computing federal adjusted gross income.

(9) Deduct or add amounts, as provided under section 5747.70 of the Revised Code, related to contributions made to or tuition units purchased under a qualified tuition program established pursuant to section 529 of the Internal Revenue Code.

(10) (a) Deduct, to the extent not otherwise allowable as a deduction or exclusion in computing federal or Ohio adjusted gross income for the taxable year, the amount the taxpayer paid during the taxable year for medical care insurance and qualified long-term care insurance for the taxpayer, the taxpayer's spouse, and dependents. No deduction for medical care insurance under division (A)(10)(a) of this section shall be allowed either to any taxpayer who is eligible to participate in any subsidized health plan maintained by any employer of the taxpayer or of the taxpayer's spouse, or to any taxpayer who is entitled to, or on application would be entitled to, benefits under part A of Title XVIII of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C. 301, as amended.

For the purposes of division (A)(10)(a) of this section, "subsidized health plan" means a health plan for which the employer pays any portion of the plan's cost. The deduction allowed under division (A)(10)(a) of this section shall be the net of any related premium refunds, related premium reimbursements, or related insurance premium dividends received during the taxable year.

(b) Deduct, to the extent not otherwise deducted or excluded in computing federal or Ohio adjusted gross income during the taxable year, the amount the taxpayer paid during the taxable year, not compensated for by any insurance or otherwise, for medical care of the taxpayer, the taxpayer's spouse, and dependents, to the extent the expenses exceed seven and one-half per cent of the taxpayer's federal adjusted gross income.

(c) For purposes of division (A)(10) of this section, "medical care" has the meaning given in section 213 of the Internal Revenue Code, subject to the special rules, limitations, and exclusions set forth therein, and "qualified long-term care" has the same meaning given in section 7702B(c) of the Internal Revenue Code.

Section 2.

That existing section 5747.01 of the Revised Code is hereby repealed.

Section 3.

On July 1, 2026, or as soon as possible thereafter, the Director of Children and Youth shall certify to the Director of Budget and Management the amount necessary to fund start-up, public awareness, and application and eligibility determination costs during fiscal year 2027 for the At-Home Infant Care Program established in section 5180.23 of the Revised Code. The amount certified is hereby appropriated.

Section 4.

This act shall be known as the At-Home Infant Care Program Act.

H. B. No. 782

As Introduced

Text of HB 782 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions