OH HB242

Creates a nonrefundable Ohio income tax credit for dog owners who have their dog spayed or neutered, or who complete a dog obedience training course that teaches appropriate social behavior and response to commands

Credit amount equals the actual cost of the surgery or training course, capped at $350 per taxable year, with only one credit allowed per taxpayer annually

Taxpayers must provide sales receipts or other documentation upon request from the Tax Commissioner to support their credit claim

The Tax Commissioner is prohibited from maintaining a list of taxpayers who claim this credit

Amends Ohio Revised Code sections 5747.08 and 5747.98 to add the new credit (section 5747.87) to the state's tax credit order of priority