Authorizes a tax credit for dog spaying, neutering, or training in Ohio.

The bill amends Ohio's tax code to allow a nonrefundable tax credit for the cost of having a dog spayed or neutered or for the cost of one complete dog training course. The credit is limited to $350 per taxable year. Training courses that qualify for the credit must teach dogs appropriate social behavior with humans and animals and to respond to commands and cues. The credit is claimed in the taxable year in which the cost is incurred and is subject to the order of credits prescribed in the tax code.

Authorizes a tax credit for dog spaying, neutering, or training in Ohio.

The bill amends Ohio's tax code to allow a nonrefundable tax credit for the cost of having a dog spayed or neutered or for the cost of one complete dog training course. The credit is limited to $350 per taxable year. Training courses that qualify for the credit must teach dogs appropriate social behavior with humans and animals and to respond to commands and cues. The credit is claimed in the taxable year in which the cost is incurred and is subject to the order of credits prescribed in the tax code.