OH HB498

Establishes a refundable income tax credit for disability-related home expenses for qualifying taxpayers who are over 59 years old or permanently disabled with health care provider documentation.

Credit amount equals actual disability-related home expenses but does not exceed $5,000 per taxpayer per year.

Eligible expenses include home modifications for accessibility (ramps, grab bars, zero-step entrances) and respite care, adult day care, home aide services, or assistive technology needed for care.

Requires taxpayers to submit applications to the Department of Aging; department approval is limited to $10 million in total credits per calendar year and one approval per taxpayer.

Applies to taxable years beginning on or after January 1, 2021, with the credit claimed in the order specified in Section 5747.98 of Ohio Revised Code.