OH SB195

Increases paid leave for state employees who are volunteer firefighters or emergency responders from 40 hours to up to 192 hours annually for emergency response or training, and allows private employers to grant up to 120 hours of paid public service leave

Creates new property tax reduction for volunteer firefighters with at least one year of service, equal to $56,000 of true value (adjusted for inflation), with the benefit transferable to surviving spouses

Establishes tuition waiver program for volunteer firefighters at Ohio public universities for up to two academic years, requiring a five-year service commitment in exchange

Creates two new state income tax credits: a nonrefundable credit for employers providing paid volunteer firefighting leave benefits (up to $500 per employee, $5,000 total), and a 50% tax credit for taxpayers who serve as volunteer firefighters for the entire year

Appropriates $5 million for grants to volunteer fire departments for facility construction or renovation, and $5 million for full-time EMS response staffing incentives