OH SB174

Allows competitive retail natural gas suppliers to offer voluntary carbon offset programs to all customer classes with public utilities commission approval.

Defines "carbon offset" as an instrument certified by a carbon offset registry representing one ton of greenhouse gas removed through methods including tree planting, methane capture, or energy efficiency improvements.

Requires suppliers to submit applications with agreements from carbon offset registries verifying offset quality and regular verification, plus descriptions of offset types and double-counting prevention methods.

Mandates suppliers provide customers monthly billing information showing emissions offset, allow opt-in and opt-out procedures, and file annual reviews with the commission detailing registry information, offset types, and total quantities offset.

Authorizes the public utilities commission to conduct audits of supplier programs only upon receiving a sufficient number of customer complaints about incorrect offset application.