SB 129: Authorize tax credit for employer group health plan premiums

As Introduced

136th General Assembly Regular Session 2025-2026

S. B. No. 129

Senator Koehler

Cosponsors: Senators Lang, Romanchuk

To amend sections 5725.98, 5726.98, 5729.98, 1
5747.98, and 5751.98 and to enact sections 2
5725.39, 5726.62, 5727.242, 5727.301, 5729.22, 3
5736.51, 5747.74, and 5751.56 of the Revised 4
Code to authorize a refundable tax credit for a 5
portion of employer group health plan premiums. 6

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

Section 1. That sections 5725.98, 5726.98, 5729.98, 7
5747.98, and 5751.98 be amended and sections 5725.39, 5726.62, 8
5727.242, 5727.301, 5729.22, 5736.51, 5747.74, and 5751.56 of 9
the Revised Code be enacted to read as follows: 10

Sec. 5725.39. (A) As used in this section: 11

(1) "Health benefit plan," "basic health care services," 12
and "resident" have the same meanings as in section 5751.56 of 13
the Revised Code. 14
(2) "Taxpayer" means a domestic insurance company subject 15
to the tax imposed under section 5725.18 of the Revised Code. 16
(B) There is allowed a refundable credit against the tax 17
imposed by section 5725.18 of the Revised Code for a taxpayer 18
that purchases a group health benefit plan that provides 19

S. B. No. 129 As Introduced

coverage for basic health care services to one or more of the 20
taxpayer's employees who are residents. The credit shall equal 21
one and three-tenths per cent of the portion of the premiums 22
paid by the taxpayer during the calendar year to purchase such a 23
plan for the taxpayer's employees who are residents. No person 24
shall claim the credit authorized by this section based on 25
coverage provided through a program of self-insurance. 26
The credit shall be claimed in the order required under 27
section 5725.98 of the Revised Code. If the credit amount 28
exceeds the tax otherwise due under section 5725.18 of the 29
Revised Code after deducting all other credits in that order, 30
the excess shall be refunded to the taxpayer. 31
No credit shall be allowed under this section on the basis 32
of group health benefit plan premiums if those premiums are the 33
basis of a credit claimed under section 5726.62, 5727.242, 34
5727.301, 5729.22, 5736.51, 5747.74, or 5751.56 of the Revised 35
Code. 36
Sec. 5725.98. (A) To provide a uniform procedure for 37
calculating the amount of tax imposed by section 5725.18 of the 38
Revised Code that is due under this chapter, a taxpayer shall 39
claim any credits and offsets against tax liability to which it 40
is entitled in the following order: 41
The credit for an insurance company or insurance company 42
group under section 5729.031 of the Revised Code; 43
The credit for eligible employee training costs under 44
section 5725.31 of the Revised Code; 45
The credit for purchasers of qualified low-income 46
community investments under section 5725.33 of the Revised Code; 47
The nonrefundable job retention credit under division (B) 48

S. B. No. 129 As Introduced

of section 122.171 of the Revised Code; 49
The nonrefundable credit for investments in rural business 50
growth funds under section 122.152 of the Revised Code; 51
The nonrefundable Ohio low-income housing tax credit under 52
section 5725.36 of the Revised Code; 53
The nonrefundable affordable single-family home credit 54
under section 5725.37 of the Revised Code; 55
The nonrefundable credit for contributing capital to a 56
transformational mixed use development project under section 57
5725.35 of the Revised Code; 58
The nonrefundable opportunity zone investment credit under 59
section 5725.38 of the Revised Code; 60
The offset of assessments by the Ohio life and health 61
insurance guaranty association permitted by section 3956.20 of 62
the Revised Code; 63
The refundable credit for rehabilitating a historic 64
building under section 5725.34 of the Revised Code; 65
The refundable credit for Ohio job retention under former 66
division (B)(2) or (3) of section 122.171 of the Revised Code as 67
those divisions existed before September 29, 2015, the effective 68
date of the amendment of this section by H.B. 64 of the 131st 69
general assembly; 70
The refundable credit for Ohio job creation under section 71
5725.32 of the Revised Code; 72
The refundable credit under section 5725.19 of the Revised 73
Code for losses on loans made under the Ohio venture capital 74
program under sections 150.01 to 150.10 of the Revised Code; 75

S. B. No. 129 As Introduced

The refundable credit for employer health benefit plan 76
premiums under section 5725.39 of the Revised Code. 77
(B) For any credit except the refundable credits 78
enumerated in this section, the amount of the credit for a 79
taxable year shall not exceed the tax due after allowing for any 80
other credit that precedes it in the order required under this 81
section. Any excess amount of a particular credit may be carried 82
forward if authorized under the section creating that credit. 83
Nothing in this chapter shall be construed to allow a taxpayer 84
to claim, directly or indirectly, a credit more than once for a 85
taxable year. 86
Sec. 5726.62. (A) As used in this section, "health benefit 87
plan," "basic health care services," and "resident" have the 88
same meanings as in section 5751.56 of the Revised Code. 89
(B) There is allowed a refundable credit against the tax 90
imposed by section 5726.02 of the Revised Code for a taxpayer 91
that purchases a group health benefit plan that provides 92
coverage for basic health care services to one or more of the 93
taxpayer's employees who are residents. The credit shall equal 94
one and three-tenths per cent of the portion of the premiums 95
paid by the taxpayer during the taxable year to purchase such a 96
plan for the taxpayer's employees who are residents. No person 97
shall claim the credit authorized by this section based on 98
coverage provided through a program of self-insurance. 99
The credit shall be claimed in the order required under 100
section 5726.98 of the Revised Code. If the credit amount 101
exceeds the tax otherwise due under section 5726.02 of the 102
Revised Code after deducting all other credits in that order, 103
the excess shall be refunded to the taxpayer. 104

S. B. No. 129 As Introduced

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 11
calculating the amount of tax due under section 5726.02 of the 11
Revised Code, a taxpayer shall claim any credits to which the 11
taxpayer is entitled under this chapter in the following order: 11

The nonrefundable job retention credit under division (B) of section 5726.50 of the Revised Code;

The nonrefundable credit for purchases of qualified low- 116
income community investments under section 5726.54 of the 117
Revised Code; 118
The nonrefundable credit for qualified research expenses 119
under section 5726.56 of the Revised Code; 120
The nonrefundable credit for qualifying dealer in 121
intangibles taxes under section 5726.57 of the Revised Code; 122
The nonrefundable Ohio low-income housing tax credit under 123
section 5726.58 of the Revised Code; 124
The nonrefundable affordable single-family home credit 125
under section 5726.60 of the Revised Code; 126
The nonrefundable welcome home Ohio (WHO) program credit 127
under section 122.633 of the Revised Code; 128
The nonrefundable opportunity zone investment credit under 129
section 5726.61 of the Revised Code; 130

The refundable credit for rehabilitating an historic 131

S. B. No. 129 As Introduced

building under section 5726.52 of the Revised Code; 132
The refundable job retention or job creation credit under 133
division (A) of section 5726.50 of the Revised Code; 134
The refundable credit under section 5726.53 of the Revised 135
Code for losses on loans made under the Ohio venture capital 136
program under sections 150.01 to 150.10 of the Revised Code; 137
The refundable motion picture and broadway theatrical 138
production credit under section 5726.55 of the Revised Code; 139
The refundable credit for film and theater capital 140
improvement projects under section 5726.59 of the Revised Code; 141
The refundable credit for employer health benefit plan 142
premiums under section 5726.62 of the Revised Code. 143
(B) For any credit except the refundable credits 144
enumerated in this section, the amount of the credit for a 145
taxable year shall not exceed the tax due after allowing for any 146
other credit that precedes it in the order required under this 147
section. Any excess amount of a particular credit may be carried 148
forward if authorized under the section creating that credit. 149
Nothing in this chapter shall be construed to allow a taxpayer 150
to claim, directly or indirectly, a credit more than once for a 151
taxable year. 152
Sec. 5727.242. (A) As used in this section: 153
(1) "Health benefit plan," "basic health care services," 154

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 157
by section 5727.24 of the Revised Code. 158

S. B. No. 129 As Introduced

(B) There is hereby allowed a refundable credit against 159
the tax imposed by section 5727.24 of the Revised Code for a 160
taxpayer that purchases a group health benefit plan that 161
provides coverage for basic health care services to one or more 162
of the taxpayer's employees who are residents. The credit shall 163
equal one and three-tenths per cent of the portion of the 164
premiums paid by the taxpayer during the calendar quarter or 165
calendar year, as applicable, to purchase such a plan for the 166
taxpayer's employees who are residents. No person shall claim 167
the credit authorized by this section based on coverage provided 168
through a program of self-insurance. 169

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

S. B. No. 129 As Introduced

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 selfinsurance.

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.

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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

S. B. No. 129 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 231
calculating the amount of tax due under this chapter, a taxpayer 232
shall claim any credits and offsets against tax liability to 233
which it is entitled in the following order: 234
The credit for an insurance company or insurance company 235
group under section 5729.031 of the Revised Code; 236
The credit for eligible employee training costs under 237
section 5729.07 of the Revised Code; 238
The credit for purchases of qualified low-income community 239
investments under section 5729.16 of the Revised Code; 240
The nonrefundable job retention credit under division (B) 241
of section 122.171 of the Revised Code; 242
The nonrefundable credit for investments in rural business 243
growth funds under section 122.152 of the Revised Code; 244

S. B. No. 129 As Introduced

The nonrefundable Ohio low-income housing tax credit under 245
section 5729.19 of the Revised Code; 246
The nonrefundable affordable single-family home credit 247
under section 5729.20 of the Revised Code; 248
The nonrefundable credit for contributing capital to a 249
transformational mixed use development project under section 250
5729.18 of the Revised Code; 251
The nonrefundable opportunity zone investment credit under 252
section 5729.21 of the Revised Code; 253
The offset of assessments by the Ohio life and health 254
insurance guaranty association against tax liability permitted 255
by section 3956.20 of the Revised Code; 256
The refundable credit for rehabilitating a historic 257
building under section 5729.17 of the Revised Code; 258
The refundable credit for Ohio job retention under former 259
division (B)(2) or (3) of section 122.171 of the Revised Code as 260
those divisions existed before September 29, 2015, the effective 261
date of the amendment of this section by H.B. 64 of the 131st 262
general assembly; 263
The refundable credit for Ohio job creation under section 264
5729.032 of the Revised Code; 265
The refundable credit under section 5729.08 of the Revised 266
Code for losses on loans made under the Ohio venture capital 267
program under sections 150.01 to 150.10 of the Revised Code; 268
The refundable credit for employer health benefit plan 269
premiums under section 5729.22 of the Revised Code. 270
(B) For any credit except the refundable credits 271

S. B. No. 129 As Introduced

enumerated in this section, the amount of the credit for a 272
taxable year shall not exceed the tax due after allowing for any 273
other credit that precedes it in the order required under this 274
section. Any excess amount of a particular credit may be carried 275
forward if authorized under the section creating that credit. 276
Nothing in this chapter shall be construed to allow a taxpayer 277
to claim, directly or indirectly, a credit more than once for a 278
taxable year. 279

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.

S. B. No. 129 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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S. B. No. 129 As Introduced

Either the retirement income credit under division (B) of 332
section 5747.055 of the Revised Code or the lump sum retirement 333
income credits under divisions (C), (D), and (E) of that 334
section; 335
Either the senior citizen credit under division (F) of 336
section 5747.055 of the Revised Code or the lump sum 337
distribution credit under division (G) of that section; 338
The dependent care credit under section 5747.054 of the 339
Revised Code; 340
The credit for displaced workers who pay for job training 341
under section 5747.27 of the Revised Code; 342
The campaign contribution credit under section 5747.29 of 343
the Revised Code; 344
The twenty-dollar personal exemption credit under section 345
5747.022 of the Revised Code; 346
The joint filing credit under division (G) of section 347
5747.05 of the Revised Code; 348
The earned income credit under section 5747.71 of the 349
Revised Code; 350
The nonrefundable credit for education expenses under 351
section 5747.72 of the Revised Code; 352
The nonrefundable credit for donations to scholarship 353
granting organizations under section 5747.73 of the Revised 354
Code; 355
The nonrefundable credit for tuition paid to a 356
nonchartered nonpublic school under section 5747.75 of the 357
Revised Code; 358

S. B. No. 129 As Introduced

The nonrefundable vocational job credit under section 359
5747.057 of the Revised Code; 360
The nonrefundable job retention credit under division (B) 361
of section 5747.058 of the Revised Code; 362
The enterprise zone credit under section 5709.66 of the 363
Revised Code; 364
The credit for beginning farmers who participate in a 365
financial management program under division (B) of section 366
5747.77 of the Revised Code; 367
The credit for commercial vehicle operator training 368
expenses under section 5747.82 of the Revised Code; 369
The nonrefundable welcome home Ohio (WHO) program credit 370
under section 122.633 of the Revised Code; 371
The credit for selling or renting agricultural assets to 372
beginning farmers under division (A) of section 5747.77 of the 373
Revised Code; 374
The credit for purchases of qualifying grape production 375
property under section 5747.28 of the Revised Code; 376
The small business investment credit under section 5747.81 377
of the Revised Code; 378
The nonrefundable lead abatement credit under section 379
5747.26 of the Revised Code; 380
The opportunity zone investment credit under section 381
5747.86 of the Revised Code; 382
The enterprise zone credits under section 5709.65 of the 383
Revised Code; 384
The research and development credit under section 5747.331 385

S. B. No. 129 As Introduced

Page 15

of the Revised Code; 386

The credit for rehabilitating a historic building under 387
section 5747.76 of the Revised Code; 388
The nonrefundable Ohio low-income housing tax credit under 389
section 5747.83 of the Revised Code; 390
The nonrefundable affordable single-family home credit 391
under section 5747.84 of the Revised Code; 392
The nonresident credit under division (A) of section 393
5747.05 of the Revised Code; 394
The credit for a resident's out-of-state income under 395
division (B) of section 5747.05 of the Revised Code; 396
The refundable motion picture and broadway theatrical 397
production credit under section 5747.66 of the Revised Code; 398
The refundable credit for film and theater capital 399
improvement projects under section 5747.67 of the Revised Code; 400
The refundable jobs creation credit or job retention 401
credit under division (A) of section 5747.058 of the Revised 402
Code; 403
The refundable credit for taxes paid by a qualifying 404
entity granted under section 5747.059 of the Revised Code; 405
The refundable credits for taxes paid by a qualifying 406
pass-through entity granted under division (I) of section 407
5747.08 of the Revised Code; 408
The refundable credit under section 5747.80 of the Revised 409
Code for losses on loans made to the Ohio venture capital 410
program under sections 150.01 to 150.10 of the Revised Code; 411
The refundable credit for rehabilitating a historic 412

S. B. No. 129 As Introduced

ng under section 5747.76 of the Revised Code; 413

The refundable credit under section 5747.39 of the Revised 414
Code for taxes levied under section 5747.38 of the Revised Code 415
paid by an electing pass-through entity; 416

The refundable credit for employer health benefit plan 417 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.

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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

S. B. No. 129 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.

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(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) 463
of section 5751.50 of the Revised Code; 464

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;

S. B. No. 129 As Introduced

The nonrefundable credit for calendar years 2010 to 2029 470
for unused net operating losses under division (B) of section 471
5751.53 of the Revised Code; 472
The refundable motion picture and broadway theatrical 473
production credit under section 5751.54 of the Revised Code; 474
The refundable credit for film and theater capital 475
improvement projects under section 5751.55 of the Revised Code; 476
The refundable jobs creation credit or job retention 477
credit under division (A) of section 5751.50 of the Revised 478
Code; 479
The refundable credit for calendar year 2030 for unused 480
net operating losses under division (C) of section 5751.53 of 481
the Revised Code; 482
The refundable credit for employer health benefit plan 483
premiums under section 5751.56 of the Revised Code. 484
(B) For any credit except the refundable credits 485
enumerated in this section, the amount of the credit for a tax 486
period shall not exceed the tax due after allowing for any other 487
credit that precedes it in the order required under this 488
section. Any excess amount of a particular credit may be carried 489
forward if authorized under the section creating the credit. 490
Section 2. That existing sections 5725.98, 5726.98, 491
5729.98, 5747.98, and 5751.98 of the Revised Code are hereby 492
repealed. 493
Section 3. The enactment by this act of sections 5725.39, 494
5726.62, 5727.242, 5727.301, 5729.22, 5736.51, 5747.74, and 495
5751.56 of the Revised Code applies to premiums paid on and 496
after the effective date of this section by an employer for a 497

S. B. No. 129 As Introduced

group health benefit plan that provides coverage for basic 498
health care services, as those terms are defined in section 499
5751.56 of the Revised Code, as enacted by this act. 500