OH HB143

Establishes a refundable income tax credit for individuals who serve as volunteer firefighters, emergency medical technicians, or peace officers in Ohio.

Credit amounts vary based on years of volunteer service: $500 for 1-5 years, $1,000 for 6-10 years, and $2,000 for 11+ years of service.

Requires volunteers to meet a 10% participation threshold either by responding to at least 10% of emergency calls or participating in at least 10% of non-emergency volunteer service days in the calendar year.

Employers, fire companies, fire departments, and emergency medical service organizations must provide documentation to volunteers attesting to their service years and participation levels.

Adds the volunteer responder credit to the tax credit claiming order in section 5747.98, making it refundable if it exceeds tax liability after other credits are claimed.