Budget & Taxes

To amend section 1546.04 of the Revised Code to require the ODNR Chief of the Division of Parks and Watercraft to establish a discount program for veterans and service members for park services and rentals.

This bill reappropriates unspent funds from the previous fiscal year for the biennium ending June 30, 2028, allowing state agencies to use leftover money for their designated purposes. It specifically directs certain funds toward rural health initiatives, including requirements that at least $30 million be awarded to projects supporting maternity units in rural hospitals and giving preference to independent rural applicants for the Rural Health Transformation Fund. The legislation also allocates money for a comprehensive assessment of financial disbursement systems to identify and prevent fraud, provides additional funding to counties for the Supplemental Nutrition Assistance Program, and allows for adjustments to Army National Guard renovation projects if additional federal funds become available.

To enact section 3333.89 of the Revised Code to enact the Clinical Teaching Subsidy Reform Act regarding the state university clinical teaching subsidy.

To amend sections 153.011, 153.99, 3333.071, and 5525.21 of the Revised Code to require iron or steel that is produced in the United States be used on projects supported by state funds.

To amend sections 319.301, 323.08, 323.152, 323.155, 323.158, 323.32, 3317.01, 4503.06, 4503.065, 4503.0610, 5705.01, 5705.03, 5705.13, 5705.192, 5705.194, 5705.197, 5705.199, 5705.27, 5705.28, 5705.29, 5705.31, 5705.314, 5705.32, 5705.321, 5705.35, 5705.36, 5705.37, 5705.391, 5709.92, 5739.026, 5747.51, 5747.53, and 5748.09 and to enact sections 319.303, 319.304, and 5705.60 of the Revised Code to modify the law governing county budget commissions, property taxation, county sales taxation, and alternative apportionment formulas for local government and public library funds.

To amend sections 319.301 and 5705.314 of the Revised Code to limit the ability of school districts to reallocate unvoted property tax millage and to include certain property and school district income taxes in the calculation of a school district's effective millage floor.

To amend sections 319.301, 323.08, 323.152, 323.155, 323.158, 3317.017, 3317.02, 3317.021, 3317.16, 4503.06, 4503.065, and 4503.0610 and to enact section 319.303 of the Revised Code to authorize a reduction in school district property taxes affected by a millage floor that would limit increases in such taxes according to inflation and to require a corresponding adjustment in the school funding formula.

To amend section 718.04 and to enact section 718.041 of the Revised Code to require voter approval to modify a municipal income tax reciprocity credit and to allow a voter initiative to authorize, modify, or repeal such a credit.

To amend sections 9.239, 9.27, 9.28, 9.312, 9.331, 9.334, 9.47, 9.821, 102.02, 107.71, 113.05, 113.13, 113.40, 113.51, 119.062, 120.06, 120.08, 121.02, 121.03, 121.084, 121.085, 121.22, 121.35, 121.36, 121.37, 122.175, 122.1710, 122.4041, 122.41, 122.42, 122.47, 122.49, 122.53, 122.571, 122.59, 122.66, 122.67, 122.68, 122.681, 122.69, 122.70, 122.701, 122.702, 122.85, 123.10, 123.21, 123.211, 123.28, 123.281, 124.02, 124.07, 124.11, 124.134, 124.135, 124.136, 124.1310, 124.1312, 124.142, 124.15, 124.152, 124.17, 124.181, 124.382, 124.384, 124.385, 124.386, 124.81, 125.01, 125.02, 125.035, 125.036, 125.04, 125.041, 125.05, 125.051, 125.061, 125.07, 125.071, 125.072, 125.073, 125.09, 125.091, 125.11, 125.13, 125.18, 125.183, 125.31, 125.42, 125.58, 125.601, 126.14, 126.141, 126.32, 126.42, 127.16, 128.021, 128.46, 128.99, 131.01, 131.50, 131.51, 135.01, 135.03, 135.18, 135.71, 141.01, 145.01, 145.334, 149.3010, 149.311, 149.38, 149.43, 153.01, 153.013, 153.07, 153.08, 153.09, 153.12, 153.13, 153.14, 153.50, 153.501, 153.502, 153.503, 153.54, 153.63, 153.65, 153.693, 164.01, 164.05, 164.06, 164.08, 164.14, 165.04, 166.03, 166.08, 169.01, 169.05, 169.08, 169.12, 169.99, 173.38, 173.381, 173.391, 173.525, 175.16, 175.17, 307.515, 307.86, 307.985, 340.01, 340.011, 340.02, 340.021, 340.022, 340.03, 340.032, 340.034, 340.036, 340.037, 340.04, 340.041, 340.05, 340.07, 340.08, 340.09, 340.12, 340.13, 340.16, 718.031, 718.85, 718.88, 718.89, 718.90, 731.14, 731.141, 733.40, 901.43, 904.02, 904.04, 905.32, 905.57, 907.13, 907.14, 909.01, 909.02, 909.07, 909.08, 909.09, 909.13, 911.02, 913.23, 915.16, 915.24, 921.01, 921.02, 921.06, 921.09, 921.11, 921.12, 921.13, 921.14, 921.16, 921.23, 921.24, 921.26, 923.42, 923.44, 923.51, 924.51, 927.53, 928.02, 928.03, 928.04, 935.06, 935.07, 935.09, 935.10, 935.16, 935.17, 935.20, 935.24, 943.01, 943.04, 943.16, 943.20, 943.21, 943.22, 943.23, 943.24, 943.25, 943.26, 943.99, 956.07, 956.10, 956.13, 956.16, 956.18, 956.21, 956.22, 956.23, 993.01, 993.04, 1311.252, 1321.21, 1347.08, 1509.03, 1509.221, 1509.36, 1517.11, 1521.16, 1521.23, 1522.12, 1533.11, 1533.131, 1533.32, 1533.71, 1533.721, 1533.731, 1533.77, 1546.01, 1547.531, 1547.54, 1548.06, 1561.13, 1561.16, 1561.46, 1561.48, 1701.04, 1701.07, 1703.041, 1707.36, 1707.37, 1707.46, 1707.47, 1713.03, 2101.16, 2151.27, 2151.311, 2151.316, 2151.356, 2151.3527, 2151.416, 2151.4115, 2151.421, 2151.423, 2151.424, 2151.45, 2151.451, 2151.452, 2151.453, 2152.21, 2152.26, 2909.05, 2915.01, 2921.13, 2921.36, 2925.14, 2927.02, 2927.11, 2945.401, 2953.32, 2967.12, 2967.28, 2969.13, 3101.08, 3107.01, 3107.012, 3107.031, 3107.033, 3107.034, 3107.062, 3107.063, 3107.064, 3107.065, 3107.38, 3107.391, 3109.14, 3109.171, 3109.172, 3109.173, 3109.178, 3115.201, 3119.01, 3121.01, 3121.441, 3123.89, 3123.90, 3301.079, 3301.0711, 3301.0712, 3301.0714, 3301.0715, 3301.0723, 3301.0727, 3301.136, 3301.17, 3301.221, 3301.541, 3301.57, 3302.03, 3302.034, 3302.13, 3302.20, 3310.033, 3312.01, 3312.07, 3312.08, 3312.09, 3312.10, 3312.13, 3313.411, 3313.413, 3313.60, 3313.608, 3313.609, 3313.6013, 3313.6020, 3313.6028, 3313.617, 3313.618, 3313.6113, 3313.6114, 3313.64, 3313.6611, 3313.753, 3313.90, 3314.013, 3314.016, 3314.017, 3314.02, 3314.03, 3314.034, 3314.05, 3314.08, 3314.261, 3314.29, 3314.35, 3314.351, 3314.36, 3314.361, 3314.381, 3314.382, 3317.01, 3317.011, 3317.012, 3317.014, 3317.016, 3317.017, 3317.018, 3317.019, 3317.0110, 3317.02, 3317.021, 3317.022, 3317.024, 3317.026, 3317.0212, 3317.0213, 3317.0215, 3317.0217, 3317.0218, 3317.051, 3317.06, 3317.11, 3317.16, 3317.161, 3317.162, 3317.163, 3317.20, 3317.201, 3317.22, 3317.25, 3317.26, 3318.032, 3318.12, 3318.40, 3319.073, 3319.111, 3319.223, 3319.301, 3320.04, 3321.16, 3321.19, 3321.21, 3321.22, 3323.32, 3325.08, 3325.16, 3325.17, 3326.11, 3326.44, 3327.101, 3328.24, 3333.04, 3333.041, 3333.071, 3333.129, 3333.164, 3333.24, 3334.11, 3334.12, 3345.033, 3345.06, 3345.14, 3345.57, 3345.69, 3345.691, 3345.692, 3345.71, 3345.74, 3345.75, 3354.19, 3501.01, 3513.10, 3701.033, 3701.045, 3701.65, 3701.841, 3704.14, 3705.126, 3705.17, 3706.01, 3706.04, 3706.46, 3714.07, 3714.073, 3715.021, 3719.04, 3721.01, 3721.026, 3721.07, 3721.32, 3722.01, 3722.03, 3722.04, 3722.06, 3722.13, 3728.01, 3734.021, 3734.05, 3734.281, 3734.57, 3734.79, 3734.85, 3734.901, 3734.904, 3734.907, 3738.01, 3738.03, 3738.04, 3738.06, 3738.08, 3738.09, 3742.32, 3742.50, 3743.56, 3745.11, 3748.13, 3750.02, 3769.03, 3769.088, 3769.091, 3770.02, 3770.071, 3770.072, 3770.073, 3770.10, 3770.12, 3770.121, 3770.13, 3770.25, 3772.06, 3775.16, 3776.01, 3780.02, 3780.03, 3780.06, 3780.10, 3780.23, 3780.25, 3780.26, 3780.30, 3781.10, 3781.102, 3901.07, 3902.70, 3905.72, 3951.03, 4111.99, 4115.36, 4141.01, 4141.02, 4141.11, 4141.162, 4141.23, 4141.28, 4141.281, 4141.29, 4141.33, 4141.56, 4141.60, 4301.12, 4301.19, 4301.30, 4303.183, 4303.204, 4303.2011, 4303.233, 4305.13, 4305.131, 4501.027, 4501.11, 4503.10, 4503.102, 4503.20, 4503.29, 4503.41, 4503.91, 4505.09, 4506.01, 4506.05, 4506.07, 4506.13, 4506.14, 4507.05, 4507.061, 4507.071, 4507.08, 4507.09, 4507.40, 4507.53, 4509.101, 4510.01, 4510.022, 4510.13, 4510.17, 4510.46, 4511.043, 4511.202, 4511.81, 4511.991, 4513.263, 4513.35, 4519.59, 4701.03, 4701.13, 4703.11, 4713.07, 4715.08, 4715.42, 4723.28, 4723.483, 4723.4811, 4723.653, 4723.89, 4725.07, 4729.01, 4729.06, 4729.49, 4729.52, 4729.53, 4729.54, 4729.541, 4729.56, 4729.561, 4729.59, 4729.60, 4729.80, 4729.901, 4729.902, 4729.921, 4730.433, 4730.437, 4731.07, 4731.295, 4731.298, 4731.92, 4731.96, 4732.07, 4734.04, 4735.06, 4735.09, 4740.06, 4741.03, 4743.09, 4744.12, 4749.06, 4751.20, 4751.24, 4751.25, 4755.41, 4755.61, 4757.41, 4758.01, 4758.02, 4758.03, 4758.10, 4758.11, 4758.13, 4758.20, 4758.21, 4758.22, 4758.221, 4758.23, 4758.24, 4758.26, 4758.27, 4758.28, 4758.30, 4758.31, 4758.35, 4758.36, 4758.39, 4758.40, 4758.41, 4758.42, 4758.43, 4758.44, 4758.45, 4758.46, 4758.47, 4758.51, 4758.54, 4758.55, 4758.56, 4758.57, 4758.59, 4758.60, 4758.61, 4758.62, 4758.63, 4758.64, 4758.70, 4758.80, 4758.99, 4775.07, 4775.08, 4776.01, 4776.20, 4779.21, 4785.041, 4903.10, 4905.03, 4905.10, 4911.07, 4928.01, 4928.02, 4928.06, 4928.34, 4928.43, 4928.47, 4928.51, 4928.52, 4928.53, 4928.54, 4928.542, 4928.543, 4928.544, 4928.55, 4928.56, 4928.58, 4928.61, 4928.62, 4928.63, 4928.66, 4928.67, 4928.75, 5101.101, 5101.13, 5101.131, 5101.132, 5101.133, 5101.134, 5101.135, 5101.136, 5101.137, 5101.14, 5101.141, 5101.142, 5101.145, 5101.146, 5101.1410, 5101.1411, 5101.1412, 5101.1413, 5101.1414, 5101.1415, 5101.1416, 5101.1417, 5101.1418, 5101.19, 5101.191, 5101.192, 5101.193, 5101.194, 5101.211, 5101.212, 5101.215, 5101.222, 5101.242, 5101.26, 5101.272, 5101.273, 5101.28, 5101.30, 5101.33, 5101.342, 5101.35, 5101.351, 5101.38, 5101.461, 5101.80, 5101.801, 5101.802, 5101.805, 5101.85, 5101.853, 5101.854, 5101.856, 5101.88, 5101.885, 5101.886, 5101.887, 5101.8812, 5101.89, 5101.891, 5101.892, 5101.893, 5101.894, 5101.895, 5101.897, 5101.899, 5101.99, 5103.02, 5103.021, 5103.0329, 5103.15, 5103.155, 5103.18, 5103.30, 5103.32, 5103.41, 5104.01, 5104.12, 5104.29, 5104.30, 5104.32, 5104.34, 5104.37, 5104.38, 5104.39, 5104.41, 5104.50, 5104.99, 5117.07, 5119.01, 5119.011, 5119.04, 5119.05, 5119.051, 5119.06, 5119.07, 5119.08, 5119.091, 5119.10, 5119.11, 5119.14, 5119.141, 5119.15, 5119.161, 5119.17, 5119.18, 5119.181, 5119.182, 5119.184, 5119.185, 5119.186, 5119.187, 5119.188, 5119.19, 5119.20, 5119.201, 5119.21, 5119.22, 5119.221, 5119.23, 5119.24, 5119.25, 5119.27, 5119.28, 5119.29, 5119.30, 5119.31, 5119.311, 5119.32, 5119.33, 5119.331, 5119.332, 5119.333, 5119.334, 5119.34, 5119.342, 5119.343, 5119.35, 5119.36, 5119.362, 5119.363, 5119.364, 5119.365, 5119.366, 5119.367, 5119.368, 5119.37, 5119.371, 5119.38, 5119.39, 5119.391, 5119.392, 5119.393, 5119.394, 5119.395, 5119.397, 5119.40, 5119.41, 5119.42, 5119.421, 5119.43, 5119.431, 5119.44, 5119.45, 5119.46, 5119.47, 5119.48, 5119.49, 5119.50, 5119.51, 5119.52, 5119.54, 5119.55, 5119.56, 5119.60, 5119.61, 5119.71, 5119.82, 5119.89, 5119.90, 5119.99, 5120.16, 5120.21, 5121.30, 5121.32, 5121.33, 5121.34, 5121.41, 5121.43, 5122.01, 5122.03, 5122.10, 5122.15, 5122.20, 5122.21, 5122.23, 5122.26, 5122.27, 5122.31, 5122.32, 5122.33, 5122.341, 5122.36, 5122.44, 5122.45, 5122.46, 5122.47, 5123.081, 5123.16, 5123.166, 5123.168, 5123.169, 5123.19, 5123.191, 5123.36, 5123.38, 5123.41, 5123.42, 5123.451, 5123.47, 5124.15, 5139.05, 5139.08, 5139.34, 5153.10, 5153.122, 5153.16, 5153.163, 5160.37, 5162.133, 5163.03, 5163.091, 5163.093, 5163.094, 5163.098, 5163.30, 5164.38, 5165.192, 5165.26, 5167.01, 5167.03, 5167.123, 5168.08, 5168.11, 5168.22, 5180.14, 5180.21, 5180.22, 5502.05, 5502.14, 5502.30, 5503.04, 5513.01, 5513.02, 5701.11, 5703.059, 5703.19, 5703.21, 5703.261, 5703.262, 5703.263, 5703.37, 5703.70, 5705.14, 5709.212, 5709.93, 5725.01, 5725.23, 5726.03, 5726.20, 5726.21, 5727.08, 5727.25, 5727.26, 5727.38, 5727.42, 5727.47, 5727.48, 5727.60, 5727.82, 5727.83, 5727.89, 5728.09, 5728.10, 5729.10, 5733.022, 5735.062, 5735.12, 5735.121, 5736.05, 5736.09, 5739.027, 5739.032, 5739.07, 5739.102, 5739.12, 5739.122, 5739.124, 5739.13, 5739.133, 5739.31, 5739.99, 5741.121, 5741.122, 5743.01, 5743.02, 5743.025, 5743.05, 5743.051, 5743.081, 5743.082, 5743.32, 5743.51, 5743.52, 5743.56, 5743.62, 5743.63, 5743.99, 5745.03, 5745.04, 5745.041, 5745.08, 5745.09, 5745.12, 5747.01, 5747.021, 5747.05, 5747.062, 5747.063, 5747.064, 5747.07, 5747.071, 5747.072, 5747.08, 5747.082, 5747.09, 5747.10, 5747.13, 5747.15, 5747.40, 5747.42, 5747.43, 5747.44, 5747.98, 5748.01, 5748.02, 5748.021, 5748.03, 5748.04, 5748.08, 5748.081, 5748.09, 5749.02, 5749.06, 5749.07, 5749.15, 5751.02, 5751.06, 5751.07, 5751.09, 5751.53, 5751.98, 5753.021, 5753.031, 5753.05, 5753.07, 5907.11, 5907.17, 6111.01, 6111.02, 6111.022, 6111.023, 6111.024, 6111.025, 6111.027, and 6111.04; to amend, for the purpose of adopting new section numbers as indicated in parentheses, sections 122.66 (5101.311), 122.67 (5101.312), 122.68 (5101.313), 122.681 (5101.314), 122.69 (5101.315), 122.70 (5101.316), 122.701 (5101.317), 122.702 (5101.318), 943.20 (944.03), 943.21 (944.04), 943.22 (944.05), 943.23 (944.06), 943.24 (944.07), 943.25 (944.08), 3701.65 (5180.72), 3738.01 (5180.27), 3738.02 (5180.271), 3738.03 (5180.272), 3738.04 (5180.273), 3738.05 (5180.274), 3738.06 (5180.275), 3738.07 (5180.276), 3738.08 (5180.277), 3738.09 (5180.278), 5101.13 (5180.40), 5101.131 (5180.401), 5101.132 (5180.402), 5101.133 (5180.403), 5101.134 (5180.404), 5101.135 (5180.405), 5101.136 (5180.406), 5101.137 (5180.407), 5101.14 (5180.41), 5101.141 (5180.42), 5101.142 (5180.421), 5101.144 (5180.411), 5101.145 (5180.422), 5101.146 (5180.423), 5101.147 (5180.424), 5101.148 (5180.425), 5101.149 (5180.426), 5101.1410 (5180.427), 5101.1411 (5180.428), 5101.1412 (5180.429), 5101.1413 (5180.4210), 5101.1414 (5180.4211), 5101.1415 (5180.4212), 5101.1416 (5180.4213), 5101.1417 (5180.4214), 5101.1418 (5180.43), 5101.15 (5180.44), 5101.19 (5180.45), 5101.191 (5180.451), 5101.192 (5180.452), 5101.193 (5180.453), 5101.194 (5180.454), 5101.34 (5180.70), 5101.341 (5180.701), 5101.342 (5180.702), 5101.343 (5180.703), 5101.76 (5180.26), 5101.77 (5180.261), 5101.78 (5180.262), 5101.802 (5180.52), 5101.804 (5180.71), 5101.805 (5180.704), 5101.85 (5180.50), 5101.851 (5180.51), 5101.853 (5180.511), 5101.854 (5180.512), 5101.855 (5180.513), 5101.856 (5180.514), 5101.88 (5180.53), 5101.881 (5180.531), 5101.884 (5180.532), 5101.885 (5180.533), 5101.886 (5180.534), 5101.887 (5180.535), 5101.889 (5180.57), 5101.8811 (5180.536), 5101.8812 (5180.56), 5104.50 (5180.04), and 5180.40 (5180.73); to enact new sections 3312.02, 3313.902, 3314.38, 3321.191, 3333.0415, 3345.86, and 3780.22 and sections 109.872, 122.97, 123.282, 126.10, 126.67, 126.70, 149.312, 153.695, 166.36, 166.37, 166.38, 169.061, 169.081, 943.27, 944.01, 944.02, 1501.47, 1513.371, 1546.25, 1546.26, 1713.032, 1713.033, 1713.041, 3301.24, 3301.82, 3313.6031, 3313.6032, 3313.8110, 3314.0311, 3314.0312, 3314.362, 3317.165, 3317.27, 3317.28, 3317.29, 3317.31, 3319.173, 3319.2310, 3319.271, 3326.092, 3326.093, 3333.0420, 3333.074, 3333.96, 3345.601, 3345.721, 3345.79, 3345.83, 3701.842, 3701.843, 3701.844, 3706.042, 3721.073, 3721.074, 3722.031, 3734.283, 3770.074, 3770.075, 3793.01, 3793.02, 3793.03, 3793.04, 3793.05, 3793.06, 3793.20, 3793.21, 3793.22, 3793.23, 3793.24, 3793.25, 3793.30, 3793.40, 3793.41, 3793.42, 3793.43, 3793.44, 3793.45, 3793.46, 3793.47, 3793.90, 3901.3815, 4113.31, 4141.011, 4141.44, 4503.511, 4507.41, 4508.023, 4729.261, 4758.49, 4758.491, 4758.65, 4758.651, 4798.08, 4798.10, 4928.545, 5101.612, 5103.039, 5103.09, 5104.302, 5104.53, 5104.60, 5119.211, 5119.344, 5123.1613, 5123.423, 5123.68, 5123.681, 5123.682, 5123.683, 5123.684, 5123.685, 5123.686, 5162.25, 5180.99, 5703.901, 5747.051, 5747.073, and 5747.761; and to repeal sections 113.06, 122.451, 122.55, 122.56, 122.561, 122.57, 124.183, 125.092, 125.093, 125.10, 125.112, 125.181, 125.36, 125.38, 125.43, 125.49, 125.51, 125.56, 125.60, 125.602, 125.603, 125.604, 125.605, 125.606, 125.607, 125.608, 125.609, 125.6010, 125.6011, 125.6012, 125.65, 125.76, 125.95, 128.412, 135.144, 904.06, 905.56, 935.25, 956.181, 1561.18, 1561.21, 1561.22, 3312.02, 3312.03, 3312.04, 3312.05, 3312.06, 3313.902, 3314.38, 3317.036, 3317.23, 3317.231, 3317.24, 3321.191, 3333.0415, 3345.86, 3354.24, 3780.18, 3780.19, 3780.22, 4729.551, 4758.18, 4758.241, 4758.50, 4758.52, 4928.57, 4928.581, 4928.582, 4928.583, 5104.08, 5123.352, 5163.05, 5180.23, 5180.24, 5180.34, 5503.031, 5745.13, 5902.06, and 5902.20 of the Revised Code and to repeal Sections 125.10 as subsequently amended and 125.11 as subsequently amended of H.B. 59 of the 130th General Assembly to make operating appropriations for the biennium beginning July 1, 2025, and ending June 30, 2027, to levy taxes, and to provide authorization and conditions for the operation of state programs.

To amend section 5747.98 and to enact section 5747.74 of the Revised Code to create an income tax credit for employers that provide paid leave to organ donors.