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Read. Follow. Verify.Ohio HB 903 restructures earned income tax credit to make a portion refundable
Last action · May 20, 2026: Referred to Ways and MeansSponsors: Veronica Sims and 8 others
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What This Bill Would Do
Ohio House Bill 903 reduces the existing nonrefundable state earned income tax credit from thirty per cent to twenty per cent of the federal credit and creates a new ten per cent based on the federal earned income tax credit for eligible taxpayers.
Taxpayers whose state earned income tax credit exceeds their total tax liability can receive the excess amount as a cash refund from the state, altering how lower-income workers benefit from the tax credit compared to the previous nonrefundable-only structure.
- The earned income tax credit is a federal and state tax benefit for working people with low to moderate income, designed to offset federal and state tax burdens and supplement earnings. context
- Ohio Revised Code section 5747.71 previously established a nonrefundable state earned income tax credit equal to thirty per cent of the federal credit. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
eligible individuals under section 32 of the Internal Revenue Code
Eligible taxpayers experience a structural change in how their state earned income tax credit is calculated, receiving twenty per cent as a nonrefundable credit and ten per cent as a refundable credit.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What percentage of the federal earned income tax credit will Ohio taxpayers receive under the new bill?
Who qualifies for the new refundable earned income tax credit in Ohio?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
2 actions- May 20, 2026HouseCommitteeReferred to Ways and Means
- May 13, 2026HouseIntroducedIntroduced
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Introduction of Refundability to State EITC
The bill shifts Ohio's earned income tax credit structure from purely nonrefundable to a hybrid model featuring a ten per cent refundable component.
Connected Entities
Sources
www.legislature.ohio.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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