Ohio House Bill 95 (2022) - FIC

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Ohio House Bill 95 (2022)

AN ACT to amend sections 4517.22, 5709.911, and 5747.98 and to enact sections 901.61, 5709.916, and 5747.77 of the Revised Code to temporarily allow income tax credits for beginning farmers who participate in a financial management program and for businesses that sell or rent agricultural land, livestock, facilities, or equipment to beginning farmers, to modify the law governing certain tax increment financing arrangements, to alter the types of vehicles that may be purchased at a motor vehicle show, to permit, for a limited time, the abatement of unpaid taxes, penalties, and interest for certain municipal property, and to make an appropriation.

This bill would create a beginning farmer tax credit program in Ohio. The owner of agricultural assets who sells or rents them to a beginning farmer will receive an income tax credit of 3.99% of the sale price or rental income of the asset. The bill also provides for a certification program by the Ohio Department of Agriculture and land grant colleges to certify that participating beginning farmers reside in the state, have farmed for fewer than 10 years, meet income and net worth limits, will provide the daily labor for and management of the farm, have adequate farming experience or knowledge, have participated in a financial management program, and meet other criteria.

Downloadable Documents
Authority Type
Legislative Updates
Level of Government
Beginning Farmer Tax Credit
Ohio HB.95 (2022).

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