HB 924 establishes a new loan repayment program for attorneys working as court-appointed public defenders in Ohio. Under this initiative, the state public defender office will repay up to $50,000 of eligible educational loans for lawyers who commit to working at least 1,000 hours per year for a total of ten consecutive years or fifteen nonconsecutive years within a twenty-year span. To qualify, applicants must have made timely monthly payments on their loans, not be enrolled in other federal or state debt forgiveness programs, and hold a license in good standing. The program is administered through rules set by the state public defender, which will include procedures for applications, verification of information, and public inquiries. Funding for these repayments will come from a dedicated state treasury account established to receive donations, gifts, and bequests specifically for this purpose.
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.
To amend sections 3317.011, 3317.012, 3317.018, 3317.0110, and 3317.022 and to enact section 3317.41 of the Revised Code and to amend Sections 265.10, as subsequently amended, 265.150, 265.190, and 265.450 of H.B. 96 of the 136th General Assembly regarding base cost calculation and use in the public school financing system, to express the General Assembly's intent to secure a thorough and efficient system of common schools, and to make an appropriation.
HB 903 proposes to make Ohio's earned income tax credit partially refundable, meaning eligible low-income individuals could receive cash payments even if they owe no state taxes. The bill creates a new refundable credit equal to 10% of the federal earned income credit amount, while also increasing the existing nonrefundable portion to 30% of that same federal figure. This change would directly affect taxpayers who currently cannot benefit from the credit because their tax liability is zero or low. The legislation also updates the order in which various tax credits are applied to ensure the new refundable credit is processed correctly within the state tax system.
HB 816 proposes to exempt service dogs and miniature horses from sales and use taxes in Ohio. This change would directly benefit individuals who purchase these animals to assist with disabilities, allowing them to avoid paying the standard tax on such purchases. The bill achieves this by amending state tax code to specifically list these animals as excluded items from the tax definition. Currently, the purchase of service animals is not explicitly exempted, meaning owners must pay the tax unless they qualify for other general exemptions. If passed, the legislation would remove this financial barrier for qualifying service animal owners without altering how taxes are collected on other goods.
HB 839 allocates state funds to the Ohio Soccer Association to help more young people across the state play soccer. The money is specifically designated to support local development projects, with a focus on expanding opportunities during the year the FIFA World Cup is held in North America. This bill adds new funding for fiscal years 2026 and 2027 on top of existing budgets, requiring the state budget director to track how the money is spent.
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.
To amend sections 319.202, 319.54, 5747.02, 5747.03, and 5747.07 and to enact section 3345.012 of the Revised Code to provide a state-subsidized, tuition-free public higher education to Ohio students and to increase and levy taxes to fund that subsidy.
HB 916 creates the Children's Dental Services Program to provide dental screenings, treatment, and preventive care to children living in underserved areas. The Department of Health will administer this program, which may utilize mobile dental units to reach schools and communities that need them most. The bill directs the department to focus on increasing access to care and reducing tooth decay among children while requesting specific funding to support these efforts.
To amend sections 3767.01, 3767.05, 4301.74, 5321.02, and 5747.98 and to enact sections 5321.172 and 5747.35 of the Revised Code to allow a tenant to terminate a rental agreement if the tenant is a victim of a specified crime, to authorize an income tax credit for landlords who rented to such tenants, and to name this act the Ohio Safe Homes Act.