OH HB87

Expands the definition of "dependents" for Ohio income tax purposes to include conceived children (including those conceived through assisted reproduction), allowing personal exemptions of $1,850-$2,350 per conceived child starting tax year 2026, with the exemption claimable only by the expecting mother if spouses file separately

Creates sales tax exemptions for a broad range of child care items including: infant clothing, diapers, therapeutic creams and wipes, pacifiers, teething rings, car seats, cribs, bassinets, play yards, strollers, breast pumps and breastfeeding supplies, baby monitors, baby bottles, and toys labeled for infants

Defines "infant" as an individual aged 12 months or younger for purposes of the child care item sales tax exemptions

Excludes children whose lives were terminated by abortion (including selective reduction) from qualifying as dependents under the conceived child provision

All provisions take effect January 1, 2026, with the sales tax exemption applying to purchases on or after that date and the income tax provisions applying to taxable years ending on or after that date