Ohio Revised Code Title XLVII. Occupations Professions § 4741.41

(A) Tuition;

(B) Other educational expenses, such as fees, books, and laboratory expenses, for specific purposes and in amounts determined to be reasonable by the board;

(C) Room and board, in an amount determined to be reasonable by the board.

No repayment shall exceed twenty thousand dollars in any year. If, however, a repayment results in an increase in the veterinarian's federal, state, or local income tax liability, the board, at the veterinarian's request, may reimburse the veterinarian for the increased tax liability regardless of the amount of the repayment made to the veterinarian in that year.