OH HB222

Establishes a temporary nonrefundable income tax credit equal to one-half of qualifying training expenses for employers who train commercial driver's license operators, applicable for tax years 2020-2022.

Limits employer certifications to $50,000 per year in training expenses, with an annual statewide cap of $3 million that can increase based on uncertified expenses from prior years.

Increases the commercial driver's license skills test fee from $50 to $115, with components of $27 for pre-trip inspection, $27 for off-road maneuvering, and $61 for on-road portions.

Requires employers to apply by December 1st for certification of estimated training expenses, with credit certificates issued by the Director of Development Services within 15 days of approval.

Adds the new commercial vehicle operator training credit to the state's tax credit hierarchy under section 5747.98, positioning it after the ethanol plant investment credit but before other business credits.