OH SB142

Prohibits new subminimum wage licenses 90 days after the act's effective date, with a 5-year phase-out period for employers with existing licenses who continue employing current workers with disabilities

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

Creates a nonrefundable tax credit equal to 15% of purchases made from certified "qualified vendors"—501(c)(3) nonprofits 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 annually statewide, with a maximum of $500,000 per qualified vendor per year; credits apply against income tax or commercial activity tax

Establishes an employment first task force to assist with the transition, requires annual progress reports to the Governor and General Assembly, and mandates state agencies coordinate to support competitive employment for individuals with disabilities