OH HB469

Establishes a nonrefundable tax credit for Ohio residents who conduct home energy audits on their primary residences during the taxable year, with the credit equal to the lesser of the audit cost or $250.

Requires home energy audits to be performed by persons certified through the Building Performance Institute, Incorporated, or accredited through the mortgage industry national home energy rating system accreditation standards.

Limits the credit to one per taxpayer—no credit may be claimed if the taxpayer received this credit in any preceding year.

Adds the home energy audit credit to the list of nonrefundable personal income tax credits and establishes its claim order under section 5747.98, to be claimed after certain business and personal credits but before other credits.

Applies to taxable years beginning on or after January 1, 2010.