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Ohio Rev. Code § 124.822

Dependent care spending account fund.

Ohio · Chapter 124 | Department of Administrative Services - Personnel · Status: effective

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Ohio Rev. Code § 124.822, Dependent care spending account fund, Ohio, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1163871
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The dependent care spending account fund is hereby created in the state treasury. The director of administrative services shall use money in the fund to make payments with regard to the participation of state employees in flexible spending accounts for work-related dependent care expenses under section 125 of the Internal Revenue Code. All investment earnings on money in the fund shall be credited to the fund.