OHIO LEGISLATIVE SERVICE COMMISSION
Office of Research Legislative Budget
www.lsc.ohio.gov and Drafting Office
H.B. 405 Bill Analysis
135th General Assembly
Click here for H.B. 405’s Fiscal Note
Version: As Introduced
Primary Sponsor: Rep. Dell’Aquila
Effective Date:
Andrew Little, Attorney
SUMMARY
 Authorizes a one-time refundable income tax credit of up to $5,000 for the costs of
disability-related home modifications and care services.
 Requires a taxpayer to obtain the approval of the Department of Aging before claiming
the credit.
 Limits the total amount of credits that may be claimed in a year to $15 million.
DETAILED ANALYSIS
Disability modifications and service credit
The bill authorizes a one-time personal income tax credit for certain taxpayers who
either make modifications to their homes to improve accessibility or pay for certain in-home
care services for the taxpayer or their spouse or dependent. Specifically, the credit is available
to any of the following taxpayers:
 A taxpayer who is at least 60 years old.
 A taxpayer who (1) is permanently and totally disabled, i.e., a person who has been
certified as such by a state or federal agency or who has an impairment that makes the
person unable to work for at least 12 months, and (2) has been documented by an Ohio-
licensed physician, nurse, or physician assistant as requiring assistance for at least one
activity of daily living, such as eating, toileting, bathing, or dressing.
 A taxpayer with a spouse or dependent who meets either of those qualifications.
The credit equals the expenses incurred by the taxpayer during the year, up to $5,000,
for the following:
 Modifying the taxpayer’s residence to improve its accessibility and visitability, in
accordance with guidelines established by the Department of Aging. Qualifying
May 3, 2024
Office of Research and Drafting LSC Legislative Budget Office
modifications may include the installation of wheelchair ramps, bathtub bars, and zero-
step entrances, but do not include general household maintenance expenses such as
painting, plumbing, or electric repairs.
 Respite care, adult day care, home aide, or personal care attendant services or assistive
technology for the care of the taxpayer or the taxpayer’s spouse or dependent.
The credit is refundable, so any amount of the credit in excess of the taxpayer’s tax
liability is refunded to the taxpayer.1 The credit is available for expenses incurred in the taxable
year that includes the bill’s 90-day effective date.2
Credit application and cap
Before claiming the credit, a taxpayer must apply to obtain the approval of the
Department of Aging. The Department must deny an application if the applicant had previously
been approved for the credit or if approval of the credit would cause the total amount of
credits that could be claimed for the year to exceed $15 million. In addition, the Department
may not approve an application if the qualifying expenses arise from a transaction between the
taxpayer and a member of the taxpayer’s family or a pass-through entity owned entirely or
partly by the taxpayer. The taxpayer is notified of the Department’s approval or rejection by
mail.3
HISTORY
Action Date
Introduced 02-12-24
ANHB0405IN-135/ar
1 R.C. 5747.86(A) and (B), 5747.08, and 5747.98.
2 Section 3.
3 R.C. 5747.86(C).
P a g e |2 H.B. 405
As Introduced


Statutes affected:
As Introduced: 5747.08, 5747.98