Ohio HB 889: Authorize income tax credit for fertility treatment expenses

Bill Text

hb889_00_IN

As Introduced

136th
General Assembly

 Regular
Session H. B. No. 889

 2025-2026

Representative White, E.

Cosponsors: Representatives Brennan,
Piccolantonio, Upchurch

To
amend sections 5747.08 and 5747.98 and to enact section 5747.87 of
the Revised Code to
authorize a nonrefundable income tax credit for fertility treatment
expenses.

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

Section
1. That
sections 5747.08 and 5747.98 be amended and section 5747.87 of the
Revised Code be enacted to read as follows:

Sec.
5747.08. An
annual return with respect to the tax imposed by section 5747.02 of
the Revised Code and each tax imposed under Chapter 5748. of the
Revised Code shall be made by every taxpayer for any taxable year for
which the taxpayer is liable for the tax imposed by that section or
under that chapter, unless the total credits allowed under division
(E) of section 5747.05 and divisions (F) and (G) of section 5747.055
of the Revised Code for the year are equal to or exceed the tax
imposed by section 5747.02 of the Revised Code, in which case no
return shall be required unless the taxpayer is liable for a tax
imposed pursuant to Chapter 5748. of the Revised Code. 

(A)
If an individual is deceased, any return or notice required of that
individual under this chapter shall be made and filed by that
decedent's executor, administrator, or other person charged with the
property of that decedent. 

(B)
If an individual is unable to make a return or notice required by
this chapter, the return or notice required of that individual shall
be made and filed by the individual's duly authorized agent,
guardian, conservator, fiduciary, or other person charged with the
care of the person or property of that individual. 

(C)
Returns or notices required of an estate or a trust shall be made and
filed by the fiduciary of the estate or trust. 

(D)(1)(a)
Except as otherwise provided in division (D)(1)(b) of this section,
any pass-through entity may file a single return on behalf of one or
more of the entity's investors other than an investor that is a
person subject to the tax imposed under section 5733.06 of the
Revised Code. The single return shall set forth the name, address,
and social security number or other identifying number of each of
those pass-through entity investors and shall indicate the
distributive share of each of those pass-through entity investor's
income taxable in this state in accordance with sections 5747.20 to
5747.231 of the Revised Code. Such pass-through entity investors for
whom the pass-through entity elects to file a single return are not
entitled to the exemption or credit provided for by sections 5747.02
and 5747.022 of the Revised Code; shall calculate the tax before
business credits at the highest rate of tax set forth in section
5747.02 of the Revised Code for the taxable year for which the return
is filed; and are entitled to only their distributive share of the
business credits as defined in division (D)(2) of this section. A
single check drawn by the pass-through entity shall accompany the
return in full payment of the tax due, as shown on the single return,
for such investors, other than investors who are persons subject to
the tax imposed under section 5733.06 of the Revised Code. 

(b)(i)
A pass-through entity shall not include in such a single return any
investor that is a trust to the extent that any direct or indirect
current, future, or contingent beneficiary of the trust is a person
subject to the tax imposed under section 5733.06 of the Revised Code.

(ii)
A pass-through entity shall not include in such a single return any
investor that is itself a pass-through entity to the extent that any
direct or indirect investor in the second pass-through entity is a
person subject to the tax imposed under section 5733.06 of the
Revised Code. 

(c)
Except as provided by division (L) of this section, nothing in
division (D) of this section precludes the tax commissioner from
requiring such investors to file the return and make the payment of
taxes and related interest, penalty, and interest penalty required by
this section or section 5747.02, 5747.09, or 5747.15 of the Revised
Code. Nothing in division (D) of this section precludes such an
investor from filing the annual return under this section, utilizing
the refundable credit equal to the investor's proportionate share of
the tax paid by the pass-through entity on behalf of the investor
under division (I) of this section, and making the payment of taxes
imposed under section 5747.02 of the Revised Code. Nothing in
division (D) of this section shall be construed to provide to such an
investor or pass-through entity any additional deduction or credit,
other than the credit provided by division (I) of this section,
solely on account of the entity's filing a return in accordance with
this section. Such a pass-through entity also shall make the filing
and payment of estimated taxes on behalf of the pass-throu