OH HB405

Creates a refundable income tax credit for "qualifying taxpayers" who incur disability-related home expenses, with a maximum credit of $5,000 per taxable year.

Defines qualifying taxpayers as individuals over 59 years of age or permanently and totally disabled (with documentation from a licensed health care provider), or those with a spouse or dependent meeting these criteria.

Covers expenses for home modifications to improve accessibility, respite care, adult day care, home aides, personal care attendants, and assistive technology; excludes general household maintenance like painting, plumbing, and electrical repairs.

Requires applicants to submit a certificate application to the Ohio Department of Aging; the department may approve certificates up to a $15 million annual cap and cannot approve duplicate applications for the same expenses.

Adds the disability-related home expense credit to Ohio's income tax credit hierarchy in Section 5747.98, with the credit claimed after other specified credits and refunded if it exceeds tax liability.