/state-conformity / OH
Federal energy / EV credit conformity · OH
Ohio · OH
Federal conformity
How Ohio treats each federal credit
Ohio computes Ohio AGI from federal AGI per O.R.C. §5747.02 et seq. IRC amendments do not become part of Ohio law unless incorporated by the Ohio General Assembly; the Ohio Legislative Service Commission Feb 10 2026 fiscal note acknowledges OBBBA flow-through to FAGI affects the Ohio tax base for tax year 2025. Ohio does not administer a state-level residential energy / EV income-tax credit beyond the federal flow-through reflected in FAGI.
Independent OH programs
State-level energy and EV credits
These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.
Energy / residential
No state-level residential-energy income-tax credit identified at primary source.
No state income-tax credit for residential energy property or EVs identified at OH DOR 2026-05-07. Ohio Department of Development administers HWAP (Home Weatherization Assistance Program) — a federally-funded grant program, not a state-tax credit. Utility-administered programs may apply; verify with the relevant utility.
EV / vehicle
No state-level EV income-tax credit identified at primary source.
Amend-window decoder
Decode your OH situation
Open the decoder pre-filled to Ohio to see how the federal §25C / §25D / §30D / §25E rules and the §6511(a) amend window apply to your install or vehicle.
last verified2026-05-07·source:law.cornell.edu
Last verified · 2026-05-07 · 2026-05-07 sweep