HB 184: Prescribe limitations on intercollegiate athlete contracts - Ohio

As Passed by the Senate → As Enrolled · 6 edits · Mar 20, 2026

MODERATE

This bill amends multiple sections of the Ohio Revised Code to update definitions, establish new tax credit programs for historic building rehabilitation, and modify regulations on student athletes and education. The changes include clarifying what constitutes 'economic development assistance' and 'liability,' creating a new tax credit system for historic preservation with specific funding limits and eligibility rules, and updating requirements for reading instruction and athletic agent contracts.

Scope change

The bill expands the scope of economic development assistance to include programs administered by political subdivisions and adds new specific programs for historic preservation tax credits and athletic agent regulation. It also modifies the applicability of certain tax and education statutes.

DEFINITION

Added new definitions for 'economic development assistance' to explicitly include programs by political subdivisions and 'liability' to include contested debts.

FISCAL

Created a new historic rehabilitation tax credit program with a $75 million annual cap and specific rules for catalytic projects.

REQUIREMENT

Updated requirements for reading instruction to mandate the use of 'science of reading' curricula and banned the 'three-cueing approach' for grades pre-K through five.

Established new rules for contracts involving student-athletes, requiring disputes to be resolved in Ohio and prohibiting contracts that extend beyond a student's eligibility period.

ELIGIBILITY

Modified eligibility criteria for the rural practice incentive program and adjusted transportation rules for students in community schools.

ENFORCEMENT

Added penalties for making false statements on economic development assistance applications, including ineligibility for future aid and requirement to return funds.

As Passed by the House → As Passed by the Senate · 5 edits · Nov 19, 2025

MODERATE

The Senate version completely overhauled the bill, replacing its original focus on limiting contracts with student-athletes with a comprehensive package of new tax credits and state programs. The most significant change is the addition of a new historic building rehabilitation tax credit program, which provides financial incentives for renovating historic structures to foster economic development. The bill also expanded its scope to include new regulations on municipal income tax confidentiality, education curriculum standards, and higher education funding reporting.

Scope change

The bill's scope expanded from a narrow focus on intercollegiate athletics contracts to a broad legislative package covering historic preservation tax credits, municipal tax administration, education standards, and higher education reporting requirements.

FISCAL

Added a new historic building rehabilitation tax credit program that allows owners to claim tax credits for qualified rehabilitation expenditures, with specific dollar limits and eligibility criteria for catalytic projects.

REQUIREMENT

Added new requirements for school districts to use core curriculum aligned with the 'science of reading' and to limit administrative salaries to 15% of the operating budget.

ENFORCEMENT

Added new confidentiality provisions for municipal income tax returns and expanded the ability of municipalities to audit taxpayers based on tax commissioner data.

SCOPE

Removed the original provisions limiting contracts with student-athletes and replaced them with new definitions for 'athlete agent' and 'institutional marketing associate' in a different section.

TIMELINE

Added specific implementation dates, such as the 2024-2025 school year for new reading curriculum requirements and July 1, 2026, for expanded mass transit transportation rules.

As Introduced → As Passed by the House · 2 edits · May 14, 2025

MINOR

The bill was amended to add five new cosponsors and reformat the text for the House floor. The core policy provisions regarding athlete contracts and agent fees remain substantively identical to the original version, with no changes to the rules, definitions, or requirements.

TECHNICAL

Five new representatives were added to the list of cosponsors.

The text was reorganized and reformatted to comply with House amendment markup standards, but the legislative content and policy rules were not altered.

Prescribe limitations on intercollegiate athlete contracts

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