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Bill

Bill

SB 129

Authorize tax credit for employer group health plan premiums

136th Legislature (2025-2026) Introduced by Kyle Koehler and 2 co-sponsors

Ohio proposes state tax credits for employers offering group health insurance, aiming to incentivize health plan coverage among workers.

Referred to committee
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WeVote Research Nonpartisan
Bill Summary · SB 129

Legislative bill overview

SB 129 would establish a state tax credit for employers who provide group health insurance coverage to their employees. The bill allows qualifying employers to claim credits against their Ohio state income tax liability based on the premiums they contribute toward employee health plans. This is an early-stage proposal currently in committee review.

Why is this important

Employer-sponsored health insurance remains the primary source of coverage for working-age Americans, and tax incentives can influence whether businesses offer plans. This proposal could affect healthcare access for employees, state tax revenues, and the competitiveness of Ohio's business environment. The fiscal impact depends entirely on the credit's structure—including eligibility thresholds, credit amounts, and whether it targets small businesses specifically.

Potential points of contention

  • Fiscal cost: The state revenue impact is unknown without seeing the bill text; broad credits could create significant budget pressure or require offsetting cuts
  • Business size targeting: Unclear whether the credit benefits all employers equally or prioritizes small businesses, which could influence equity and effectiveness
  • Design details: The credit structure (percentage of premiums, caps, income thresholds) will determine whether it meaningfully expands coverage or primarily subsidizes existing plans

Compiled from official sources — confirm details with the bill’s official record.

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