K–12 Home Education Tax Credit
Ohio
Student Eligibility
All Ohio students who are exempt from the state’s compulsory attendance law for the purpose of home instruction are eligible to receive the tax credit. _(Last updated July 19, 2024)_
Use of Funds
Qualifying home education expenses include books, supplementary materials, supplies, computer software, applications, or subscriptions. _(Last updated July 19, 2024)_
Funding Amount & Source
Ohio provides a nonrefundable tax credit of up to $250 for qualifying home education expenses. The tax credit value is quite low—only a tiny fraction (about 2%) of the state’s average per-pupil spending at district schools. _(Last updated July 19, 2024)_
Legal History
No legal challenges have been filed against the program. _(Last updated July 19, 2024)_
Program Timeline
Program Enacted
Legislation passed to create the program
Program Launched
Program began accepting applications
Last Updated
July 19, 2024