OH SB286

Creates a nonrefundable income tax credit for volunteer firefighters who purchase firefighting-related safety or protective items, with a maximum credit of $500 per year.

Eligible items include turnout gear, helmets, gloves, vests, radios, flashlights, hand tools, and other firefighting safety equipment meeting department specifications; items must not have been reimbursed by the firefighter's fire company or department as of July 1, 2019.

Credit applies only to volunteer firefighters authorized under Ohio law who serve for nonprofit fire companies or fire departments of municipal corporations, townships, or fire districts.

Tax commissioner may request documentation to verify eligibility and no credit is allowed unless requested information is provided.

Credit is claimed in the order specified in section 5747.98 of the Revised Code and applies to taxable years ending on or after the bill's effective date; purpose is to encourage volunteering by providing financial relief for gear costs.