Jim,
It has been reported that Ohio does not require inspections of steam tractor boilers. The owner was killed in the explosion, so no one really knows what, if anything he did in the area of testing or inspecting his boiler. Perhaps as part of the investigation they will interview his family members and others who might be able to shed some light on the matter.
Hydro tests are required by the FRA on railroad locomotive boilers and I assume that most states that have inspection rules also require hydro's on tractors. Michigan even requires them on Live Steam locomotives. Full sized locomotives are hydro tested to 125% of operating pressure. I don't know about tractors, perhaps Mik can tell us. On Live Steam engines, we often test to 200%. Such a high pressure would ruin a full size locomotive boiler, but Live Steam boilers are often heavily overbuilt.
It is well known, however, that a boiler can pass a hydro test one day and fail the next. A proper internal inspection of the boiler is an essential part of any annual inspection. The new FRA regulations for locomotives require an ultrasound test for the new form 4 certification. It would probably be a smart move for anyone with a boiler to do an ultrasound survey of their boiler. Most steam tractors have no lagging and jacket, so this would be much easier than on a locomotive, where the jacket and lagging must be removed first. I hope this helps.