OH HB225

Phases out subminimum wage for individuals with physical or mental disabilities over a 5-year period, prohibiting new subminimum wage licenses 90 days after the act takes effect and ending all subminimum wage payments after 5 years

Creates a 15% nonrefundable tax credit for purchases made from certified "qualified vendors" - nonprofit 501(c)(3) organizations where at least 20% of employees are individuals with disabilities working in integrated settings at minimum wage or above

Caps total tax credits at $8 million per calendar year statewide, with a maximum of $500,000 in credits per qualified vendor annually

Requires employers currently holding subminimum wage licenses or federal certificates to submit transition plans within 15 months to the Director of Developmental Disabilities outlining how they will phase out subminimum wages and support competitive, integrated employment

Establishes an employment first task force to review transition plans, develop recommendations for supporting individuals with disabilities in competitive employment, and submit biennial reports to the General Assembly