HB 936 OH

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Introduced

This bill amends Ohio's sales and use tax code to authorize a sales and use tax exemption for medical items and services that are eligible to be purchased with proceeds from flexible spending accounts and health savings accounts. The exemption applies to medical items and services that qualify for purchase under FSA and HSA rules, which generally include items prescribed by healthcare providers or over-the-counter medical products meeting IRS eligibility requirements. The bill does not create new eligibility criteria for FSAs or HSAs, but rather provides a corresponding sales tax exemption for items already permitted to be purchased with these account funds. This exemption aims to provide tax relief on medical expenses that individuals are using dedicated health spending accounts to cover. The exemption applies to both sales tax and use tax on these qualifying medical purchases.

AI-generated plain-language summary of the bill (from the OpenStates abstract — no full text available yet) — neutral, and may be imperfect.