OH HB443

Authorizes refundable tax credits equal to 1.3% of employer group health plan premiums paid for employees who are Ohio residents across multiple tax types (insurance companies, pass-through entities, individuals, etc.).

Credits are claimed after other specified credits in a defined order and any excess amount beyond tax liability is refunded to the taxpayer.

Prohibits claiming the credit based on self-insured health plans or claiming the same premiums under multiple credit sections simultaneously.

Applies to premiums paid on and after the effective date for group health benefit plans providing basic health care services as defined in the bill.

Amends sections 5725.98, 5726.98, 5729.98, 5747.98, and 5751.98 to establish credit claim procedures and enacts eight new sections creating the specific health benefit premium credits for different taxpayer types.