H.B. 225 Summary

• Creates a refundable income tax credit for volunteer firefighters, emergency medical technicians, and peace officers under Ohio Revised Code section 5747.31.

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

• Volunteers must meet at least one requirement in the calendar year: responding to at least 10% of emergency calls or participating in 10% of non-emergency volunteer service days.

• Requires documentation from the employer organization verifying the volunteer's service years and meeting of eligibility requirements.

• Adds the volunteer responder credit to the tax credit claim order under section 5747.98 as a refundable credit, with excess amounts refunded to the taxpayer.