OH HB255

Establishes a $400 annual income tax credit against Ohio income tax for individuals who perform services as volunteer firefighters during their taxable year.

Defines "volunteer firefighter" as an individual authorized under Ohio law to act as a firefighter who serves on a less than full-time basis for a municipal corporation, township, township fire district, nonprofit fire company, or joint fire district, and is not a part-time paid firefighter.

Credits may not exceed the taxpayer's tax liability after deducting all other credits and any excess credit can be carried forward to subsequent taxable years until fully used.

Adds the volunteer firefighter credit to the list of non-business credits excluded from pass-through entity calculations under section 5747.08.

Establishes the order in which the volunteer firefighter credit must be claimed relative to other tax credits, placing it as the 33rd credit in the priority sequence under section 5747.98.