Budget & Taxes (Sales Tax)

in committee · Ohio · House Sep 15, 2025

HB 404: Authorize sales tax credit for trade-in value of certain goods

To amend section 5739.01 of the Revised Code to authorize a sales tax credit for the trade-in value of portable electronics or home appliances for another similar item.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes a sales tax credit for trade-ins, which provides tax relief for consumers on purchases of portable electronics or home appliances.90% confidence

Sub-Topics Sales Tax Tax Credits

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in committee · Ohio · House Feb 26, 2025

HB 100: Authorize grant program for retailers that sell donated goods

HB 100 creates a temporary grant program for nonprofit retailers (501(c)(3) organizations) that sell donated physical goods. To qualify, retailers must provide job training and employment services for people facing employment barriers like disabilities, homelessness, or criminal history. Eligible retailers can receive grants covering up to 25% of state sales tax revenue from donated goods sales, capped at $1 million per retailer annually. Grants must be used exclusively for job training programs serving disadvantaged workers, with annual reporting to the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill creates a grant program funded by state sales tax revenue, representing government spending and appropriation for job training programs.95% confidence ✓ Criminal JusticeSupports Criminal JusticeHB 100 funds job training and employment services for people with criminal histories, directly supporting rehabilitation and criminal justice reform efforts.90% confidence ✓ EducationSupports EducationBill funds job training programs for individuals with employment barriers, which expands access to vocational education.75% confidence ✓ EnvironmentSupports EnvironmentThe bill supports retailers whose core activity of selling donated goods promotes reuse, waste reduction, and resource conservation.65% confidence ✓ HousingSupports HousingHB 100 supports programs providing job training and employment services for individuals facing homelessness, which directly addresses a key aspect of the housing topic.80% confidence ✓ Labor & EmploymentSupports Labor & EmploymentHB 100 creates a grant program for nonprofits providing job training and employment services for individuals facing employment barriers, directly advancing employment opportunities.95% confidence ✓ VeteransSupports VeteransHB 100 funds job training for people facing employment barriers like disabilities or homelessness, which can include veterans.65% confidence

Sub-Topics Business Taxes Sales Tax State Budget Homelessness Workforce Development

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in committee · Ohio · Senate Feb 12, 2025

SB 93: Create new school financing system with state property, sales tax

To declare the General Assembly's intent to establish a new school financing system that provides a statewide per-pupil funding payment to public and chartered nonpublic schools based on a single statewide property tax and increased state sales tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill explicitly establishes a new school financing system funded by a statewide property tax and increased state sales tax, directly advancing taxation and state spending within the budget.100% confidence ✓ EducationSupports EducationThe bill establishes a new statewide financing system to provide per-pupil funding to public and nonpublic schools, directly supporting education funding.95% confidence

Sub-Topics Business Taxes Sales Tax State Budget K-12 Education School Choice School Funding

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in committee · Ohio · House Feb 5, 2025

HB 30: Phase-down the state income tax to a flat rate of 2.75%

HB 30 would replace Ohio's current progressive income tax structure with a single flat tax rate of 2.75% over two years. It directly affects all Ohio residents and businesses earning income in the state, including individuals, trusts, and estates. The bill eliminates current tax brackets (like the $26,050 threshold for lower rates) and sets a uniform 2.75% tax on all taxable income, regardless of earnings level. This change aims to simplify tax filing and provide uniformity, though it would reduce tax revenue for the state compared to the current system. The bill is currently in early stages (introduced February 2025) and has not yet been voted on.

Topics ✗ Budget & TaxesOpposes Budget & TaxesHB 30 replaces a progressive income tax with a flat rate, which typically reduces state revenue and can shift the tax burden, potentially weakening fiscal capacity.88% confidence ✗ Labor & EmploymentOpposes Labor & EmploymentBy eliminating lower tax brackets and applying a uniform 2.75% rate, HB 30 likely increases the tax burden for lower-income workers, effectively reducing their net wages.65% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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in committee · Ohio · Senate Feb 26, 2025

SB 126: Exempt from sales and use tax certain logistics business items

To amend section 5739.02 of the Revised Code to exempt from sales and use tax items purchased by a logistics business to transport manufactured products, general merchandise, and grocery products.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill exempts certain items from sales and use tax, which reduces state tax revenue and thus limits the state's budget and fiscal capacity.95% confidence ✓ TransportationSupports TransportationThe bill provides tax exemptions for logistics businesses, which are central to the transportation of goods, potentially lowering their operational costs.75% confidence

Sub-Topics Sales Tax Freight

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in committee · Ohio · Senate Jan 29, 2025

SB 59: Exempt firearms and ammunition from sales and use tax

To amend sections 107.036, 5739.02, 5747.98, and 5751.98 and to enact sections 122.1712, 5747.053, and 5751.56 of the Revised Code to exempt from the sales and use tax the sale of certain firearms and ammunition and to authorize refundable tax credits for small arms and ammunition manufacturing projects.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill reduces state tax revenue by exempting firearms and ammunition from sales tax and authorizing refundable tax credits, directly limiting fiscal capacity.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAuthorizes tax credits for manufacturing projects, which can stimulate job creation and retention, supporting employment within the sector.65% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Ohio · Senate Oct 1, 2025

SB 240: Authorize county marijuana tax for art, culture, entertainment

To enact section 3780.221 of the Revised Code to authorize a county excise tax on the sale of adult use marijuana to support artistic, cultural, and entertainment opportunities.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill authorizes a new county excise tax, directly impacting taxation and government revenue, thereby strengthening fiscal management related to the Budget & Taxes topic.95% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · Ohio · House Mar 19, 2025

HB 154: Require school district approval-certain property tax exemptions

HB 154 requires school districts to approve property tax exemptions for new residential construction or remodeling in designated "community reinvestment areas" before they can be granted. Property owners seeking these exemptions must submit applications to a housing officer, who then forwards them to the local school board for approval within 45 days. The bill ensures school districts have a formal role in approving exemptions for residential properties, though it includes an alternative where owners can pay school districts 25% of estimated tax savings instead of seeking approval. This directly affects homeowners and developers in areas designated for community reinvestment, changing how tax exemption approvals are processed.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill empowers school districts to approve property tax exemptions, giving them a formal role in fiscal management and protecting their tax base.95% confidence ✓ EducationSupports EducationHB 154 gives school districts a formal role in approving property tax exemptions, allowing them to protect their local funding base.88% confidence ✓ HousingSupports HousingThe bill regulates property tax exemptions for new residential construction in 'community reinvestment areas,' a mechanism designed to incentivize and advance housing development.75% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Community Development Historic Preservation Property Taxes

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in committee · Ohio · House Mar 5, 2025

HB 147: Exempt from sales and use tax certain port authority materials

To amend sections 5739.02 and 5739.03 of the Revised Code to exempt from sales and use tax building materials sold to a contractor under a contract valued at $25 million or more for projects in areas with a port authority.

Topics ✗ Budget & TaxesOpposes Budget & TaxesHB 147 creates an exemption from sales and use tax, which directly reduces state tax revenue, thereby limiting the state's fiscal resources.95% confidence ✓ HousingSupports HousingTax exemption on building materials for large projects could reduce construction costs, potentially encouraging housing development in port authority areas.60% confidence ✓ TransportationSupports TransportationExempting sales tax on building materials for port authority projects reduces costs, facilitating the development and improvement of transportation infrastructure.75% confidence

Sub-Topics Sales Tax Tax Incentives Ports

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in committee · Ohio · House Jun 11, 2025

HB 330: Authorize sales tax holiday for firearm safety, storage devices

To amend sections 5739.02, 5739.03, and 5739.05 of the Revised Code to authorize a sales tax holiday for four months each year for the sale of firearm safety and storage devices.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill authorizes a sales tax holiday, which reduces state tax revenue, thereby limiting available funds for the state budget.95% confidence ✓ Criminal JusticeSupports Criminal JusticeBill promotes firearm safety and storage, which can indirectly advance public safety and reduce incidents requiring criminal justice intervention.75% confidence

Sub-Topics Sales Tax Firearms

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