Enact Strategic Tax Opportunities for Raising Kids (STORK) Act
Legislative Analysis Report Enact Strategic Tax Opportunities for Raising Kids (STORK) Act
1. Primary Purpose of the Bill
This bill, known as the STORK Act, aims to provide financial support to growing families in Ohio by creating new tax incentives. It allows expecting parents to claim a state income tax exemption for a conceived child, including pregnancies achieved through assisted reproduction or those that end in a miscarriage. Additionally, the bill removes the state sales tax on a wide variety of essential baby and child care items, such as infant clothing, strollers, cribs, baby monitors, and breastfeeding supplies.
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2. Changes to Existing Law
ORC Sec. 5739.02 Expands the state sales tax exemption list to include a variety of child care items, such as infant clothing, baby wipes, pacifiers, teething rings, car seats, cribs, bassinets, strollers, baby monitors, infant toys, and breastfeeding equipment.
ORC Sec. 5747.01 Changes the definition of 'dependents' for state income tax purposes to include conceived children, including those conceived through assisted reproduction or lost to a miscarriage, as long as the pregnancy was not ended by an abortion.
ORC Sec. 5747.025 Adds a rule stating that if expecting parents file separate tax returns, only the expecting mother is allowed to claim the tax exemption for the conceived child.
3. Key Information for Citizens
🗳️ What You Need to Know
- Expecting parents can claim a state income tax exemption for a conceived child, including pregnancies achieved through assisted reproduction.
- The tax exemption for a conceived child is also available if the pregnancy ends in a miscarriage, but it cannot be claimed if the pregnancy is ended by an abortion.
- If parents file separate tax returns, only the expecting mother can claim the exemption for the conceived child.
- A wide variety of baby products will be completely exempt from Ohio sales tax, including diapers, infant clothes, strollers, car seats, baby monitors, and breast pumps.
4. Entities Affected
- Expecting parents and families with infants
- Retailers selling baby and child care products
- The Ohio Department of Taxation
5. Regulatory Impact & Enforcement
Agency Authority: The Ohio Department of Taxation and the Tax Commissioner are responsible for administering the new tax exemptions and rules.
Penalties & Mandates: Not applicable
Implementation Timeline: The sales tax exemptions and the income tax changes both go into effect on January 1, 2026.
6. Estimated Fiscal Impact
State Revenue Impact
Not applicable
Local Government Impact
Not applicable
Implementation Costs
Not applicable
Net Annual Fiscal Effect
Not applicable
Policy doesn’t happen in a vacuum. Meet the representatives and senators who introduced this bill and are pushing it through the chamber. Click on any sponsor to see their district, party affiliation, and what other legislation they’ve championed this session.
Primary Sponsors
Roy Klopfenstein
District
82
Chamber
House of Representatives
Party
Republican
Gary Click
District
88
Chamber
House of Representatives
Party
Republican
Co-Sponsors
Related Topics
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Most legislative decisions are made in committee rooms, not on the chamber floor. Here, you can track which committees have been assigned to review, amend, or report on this bill. Stay informed on where the bill is currently being debated and which chairpersons hold the power to move it forward.
Status Changes
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Governor |
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Referred to committee
Feb 12 2025
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Documents
Access the primary source. This section hosts the full, unedited text of the legislation alongside every official document produced during its journey. From the initial draft to the final enrolled version, you can review the exact language being proposed for state law.
