Budget & Taxes (Tax Incentives)

introduced · Ohio · House Jul 22, 2026

HB 981: Regards income tax levied in joint economic development district

HB 981 amends state laws to allow local governments to create joint economic development districts where they can levy income taxes on businesses and employees operating within those areas. The bill defines specific rules for forming these districts, such as requiring the participating areas to be geographically connected and ensuring that no residents live inside the district boundaries. It also establishes how different local governments can share costs and revenue generated from these taxes to fund improvements and services. Additionally, the legislation clarifies which types of entities and individuals are considered businesses or owners for tax purposes and sets standards for what counts as mixed-use development.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables local governments to levy income taxes within economic development districts, increasing revenue for fiscal management and funding.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives Tags Economic Development Local Government

Track

introduced · Ohio · House Jul 28, 2026

HB 982: Enact the Ohio Business Investment Act

To enact section 9.71 of the Revised Code to disallow companies associated with certain foreign countries from receiving state or local economic incentives and to name this act the Ohio Business Investment Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill restricts economic incentives for foreign entities, promoting fiscal responsibility and protecting state budget resources.90% confidence

Sub-Topics Tax Incentives Tags Economic Development

Track

introduced · Ohio · Senate Jun 22, 2026

SB 460: Exempt from property tax fencing surrounding oil, gas well pads

SB 460 proposes to exempt required fencing around oil and gas well pads from property taxes. This change directly affects landowners and operators who must install specific fencing as part of drilling permits. The bill creates a new tax exemption section that applies to tax years ending on or after the law takes effect. By removing the tax burden on this specific fencing, the legislation aims to reduce costs associated with compliance for energy development projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by exempting specific fencing from property taxes, reducing compliance costs for energy projects.85% confidence ✓ EnergySupports EnergyBill reduces costs for oil and gas development by exempting fencing from property taxes, facilitating energy infrastructure projects.85% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives Oil & Gas

Track

introduced · Ohio · Senate Jun 25, 2026

SB 462: Enact the Joining-Opportunities Business and Schools (JOBS) Act

To amend section 5751.98 and to enact sections 3333.46 and 5751.55 of the Revised Code to enact the Joining-Opportunities Business and Schools (JOBS) Act to authorize and offer tax incentives for qualified education partnerships between institutions of higher education and private employers.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enacts tax incentives for education partnerships, aligning with indicators for supporting taxation by providing tax relief to promote economic development and education.85% confidence ✓ EducationSupports EducationBill provides tax incentives for partnerships between higher education and private employers, aiming to strengthen economic ties and support educational institutions.75% confidence

Sub-Topics Business Taxes Tax Incentives Career & Technical Education Higher Education Tags Economic Development

Track

in committee · Ohio · House May 20, 2026

HB 936: Authorize sales and use tax exemption for medical items, services

To amend section 5739.02 of the Revised Code to authorize a sales and use tax exemption for medical items and services eligible to be purchased with proceeds from flexible spending and health savings accounts.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by exempting medical items/services from sales tax, reducing financial burden on individuals and promoting fiscal responsibility.85% confidence ✓ HealthcareSupports HealthcareBill provides tax exemptions for medical items and services, increasing affordability and access to healthcare.95% confidence

Sub-Topics Sales Tax Tax Incentives

Track

in committee · Ohio · House May 13, 2026

HB 844: Authorize tax credit for qualifying technology investments

To amend sections 107.036 and 5747.98 and to enact sections 122.863 and 5747.88 of the Revised Code to authorize an income tax credit for businesses that make qualifying technology investments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes a tax credit for technology investments, providing tax relief to businesses and promoting economic development.90% confidence ✓ TechnologySupports TechnologyBill provides tax credits to incentivize technology investments, directly advancing the technology sector.90% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Tags Economic Development

Track

in committee · Ohio · House Mar 25, 2026

HB 778: Exclude certain fire and EMS levies from being reduced

To amend sections 3735.67, 5709.40, 5709.41, 5709.73, and 5709.78 of the Revised Code to exclude certain fire and emergency medical services levies from being reduced by a community reinvestment area or tax increment financing property tax exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill protects fire and EMS levies from reduction, preserving essential public service funding and preventing tax cuts that would undermine critical emergency services.90% confidence

Sub-Topics Property Tax Tax Incentives

Track

in committee · Ohio · House Mar 18, 2026

HB 756: Expand research, development tax credit to apply to income tax

To amend sections 5747.98 and 5751.51 and to enact section 5747.88 of the Revised Code to expand a research and development tax credit to apply to the income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands R&D tax credit to income tax, promoting economic development and providing tax relief for businesses investing in innovation.90% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Tags Economic Development

Track

in committee · Ohio · Senate Mar 4, 2026

SB 367: Allow a sales and use tax exemption for certain projects

To amend sections 4582.72, 5739.02, and 5739.03 of the Revised Code to allow a sales and use tax exemption for materials and services purchased for certain projects when a port authority or county refuses to endorse an agreement concerning the project.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for project materials/services, reducing tax burden for port authorities/counties under specified conditions.90% confidence ✓ TransportationSupports TransportationTax exemption for port project materials/services reduces costs for transportation infrastructure development, aligning with funding support indicators for transportation projects.85% confidence

Sub-Topics Sales Tax Tax Incentives Ports

Track

in committee · Ohio · Senate Feb 11, 2026

SB 359: Modify tax enforcement authority and sales tax exemption

To amend sections 323.121, 323.132, 323.31, 718.08, 718.27, 718.88, 718.89, 4503.06, 5703.42, 5703.52, 5703.60, 5703.70, 5717.01, 5717.011, 5717.02, 5721.011, 5726.21, 5739.02, 5745.04, 5747.09, 5747.15, 5747.43, and 5751.06 and to enact sections 5703.59, 5717.021, and 5739.125 of the Revised Code to modify the tax enforcement authority of the Department of Taxation, municipal tax administrators, county treasurers, and the Board of Tax Appeals and to modify a sales tax exemption for automated car wash services.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill modifies tax enforcement authority and sales tax exemptions, strengthening tax administration and fiscal management per its summary.85% confidence

Sub-Topics Sales Tax Tax Incentives

Track