Budget & Taxes

To amend sections 154.01, 717.02, 4501.01, 4511.01, 4511.031, 4511.09, 4511.091, 4511.092, 4511.094, 4511.11, 4511.13, 4511.131, 4511.132, 4511.18, 4511.204, 4511.211, 4511.214, 4511.432, 4511.46, 4511.48, 4511.512, 4511.61, 4511.62, 4511.64, 4511.65, 4511.68, 4511.701, 4511.712, 4519.401, 5501.20, 5513.01, 5515.01, 5515.02, 5515.99, 5517.02, 5517.021, 5525.03, 5525.04, 5525.08, 5525.14, and 5571.01; to enact sections 4511.15, 5515.09, 5515.10, 5517.012, 5517.06, and 5525.141; and to repeal sections 4511.351 and 4511.491 of the Revised Code to make appropriations for programs related to transportation for the biennium beginning July 1, 2025, and ending June 30, 2027, and to provide authorization and conditions for the operation of those programs.

To amend sections 4121.12, 4121.121, 4121.13, 4123.44, 4123.52, 4123.54, 4123.57, 4123.66, 4125.07, 4133.10, 4167.01, 4167.10, and 5145.163 and to repeal sections 4167.25, 4167.27, and 4167.28 of the Revised Code to make appropriations for the Bureau of Workers' Compensation for the biennium beginning July 1, 2025, and ending June 30, 2027, to provide authorization and conditions for the operation of the Bureau's programs, and to make changes to the Workers' Compensation Law.

To make appropriations for the Industrial Commission for the biennium beginning July 1, 2025, and ending June 30, 2027, and to provide authorization and conditions for the operation of Commission programs.

HB 48 modifies Ohio's income tax deductions for contributions to 529 college savings plans and ABLE accounts (for people with disabilities). It changes the deduction limits outlined in the Revised Code, affecting Ohio taxpayers who contribute to these accounts. The bill adjusts how much individuals can deduct from their state taxable income for these specific savings contributions. This directly impacts residents using these accounts for education or disability-related expenses. The change alters the state tax benefit structure for these financial tools without altering federal rules.

To amend sections 319.301, 319.302, 523.06, 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221, 5705.233, 5705.261, and 5705.412 and to repeal section 5705.192 of the Revised Code to eliminate the authority to levy replacement property tax levies.

HR 4 (adopted January 6, 2025) is a procedural bill authorizing the House of Representatives to continue paying employees their previous salaries during the transition period before the 136th General Assembly convenes. It specifically ensures staff employed preparatory to House organization receive compensation at the same rate they were paid during the prior session. The bill directly affects House employees involved in pre-session preparations and relates to the election process for the Clerk of the House. It does not change substantive law but addresses administrative staffing and compensation continuity.