Budget & Taxes

in committee · Ohio · House Oct 1, 2025

HB 444: Enact the Tithing Protection Act

To amend section 5747.01 of the Revised Code to allow a personal income tax deduction for certain donations to churches and to name this act the Tithing Protection Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill allows a personal income tax deduction, which provides a form of tax relief for individuals making certain donations, aligning with 'provides tax relief' indicator.95% confidence

Sub-Topics Income Tax

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in committee · Ohio · House Oct 8, 2025

HB 504: Enact the Calculated Adjustments for Property Surges (CAPS) Act

To amend sections 323.152, 323.155, and 4503.06 and to enact section 319.305 of the Revised Code to authorize counties to temporarily exempt a portion of property's increased value from taxation following a reappraisal and to name this act the Calculated Adjustments for Property Surges (CAPS) Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill authorizes counties to exempt a portion of property's increased value from taxation, providing tax relief for property owners.95% confidence ✗ EducationOpposes EducationBill authorizes counties to exempt a portion of property's increased value from taxation, potentially reducing property tax revenue, a primary source of school funding.75% confidence ✓ HousingSupports HousingHB 504 allows counties to exempt a portion of increased property value from taxation, which can help mitigate rising housing costs and support housing affordability by easing the tax burden on property owners.90% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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in committee · Ohio · Senate Feb 12, 2025

SJR 4: CA: Authorize bonds to refund school debt; create education fund

Proposing to enact Section 12 of Article VIII of the Constitution of the State of Ohio to conditionally authorize the issuance of state obligations to refund pending school district obligations, to conditionally waive, beginning in 2027, the requirement that schools levy property taxes to pay debt charges on their obligations, and to conditionally authorize a treasury fund that is restricted exclusively to educational purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes state obligations for school debt, conditionally waives property taxes for school debt charges (providing tax relief), and creates a treasury fund for education.95% confidence ✓ EducationSupports EducationBill authorizes bonds to refund school debt and creates a treasury fund restricted exclusively to educational purposes, directly funding and strengthening education.95% confidence

Sub-Topics Debt & Bonds State Budget School Funding

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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 Feb 26, 2025

HB 113: Regards annexation and financial disclosure forms, tax exemptions

To amend sections 102.02, 709.022, 709.023, 709.024, 709.16, and 3735.67 and to enact section 3311.222 of the Revised Code to modify the law regarding annexation and financial disclosure forms, and to require school district approval of residential community reinvestment area property tax exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill requires school district approval for property tax exemptions, which can protect school funding by controlling tax revenue reductions and strengthening fiscal management.90% confidence ✓ EducationSupports EducationThe bill requires school district approval for property tax exemptions, granting schools control over a key funding source and protecting potential revenue.80% confidence ✗ HousingOpposes HousingBill HB 113 requires school district approval for residential community reinvestment area property tax exemptions, potentially limiting housing development incentives.75% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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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 · Senate Jan 29, 2025

SB 48: Regards auditing of chartered nonpublic schools

SB 48 amends Ohio law to require the Auditor of State to annually audit all public funds received by chartered nonpublic schools. It specifically mandates audits of funds from three sources: the educational choice scholarship program, administrative cost reimbursements, and auxiliary services reimbursements. The bill directly affects chartered nonpublic schools that receive state funds, requiring them to undergo annual financial reviews of these specific public money accounts. The law repeals the previous auditing provision and defines "public money" to include these three fund types for audit purposes. This creates a standardized annual audit process for public funds in chartered nonpublic schools.

Topics ✓ Budget & TaxesSupports Budget & TaxesSB 48 mandates annual audits of public funds received by nonpublic schools, directly promoting fiscal responsibility and accountability in government spending.95% confidence ✓ EducationSupports EducationSB 48 mandates audits of public funds for chartered nonpublic schools, ensuring accountability and proper use of educational resources, which strengthens the education system.90% confidence

Sub-Topics Audits & Accountability School Choice Student Financial Aid

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in committee · Ohio · Senate Feb 26, 2025

SCR 9: Urge Congress to make the 2017 Tax Cuts and Jobs Act permanent

SCR 9 is a resolution passed by the Ohio Assembly urging Congress to make the 2017 Tax Cuts and Jobs Act (TCJA) permanent. It cites the TCJA's claimed benefits, including increased economic growth, job creation, higher wages, simplified tax filing, and greater business investment in Ohio. The resolution does not change tax law itself but formally asks federal lawmakers to eliminate the temporary nature of certain TCJA provisions to reduce uncertainty for taxpayers and businesses. This is a symbolic action with no legal effect, as it only expresses the Ohio Assembly's position to federal representatives.

Topics ✓ Budget & TaxesSupports Budget & TaxesSCR 9 urges Congress to make the 2017 Tax Cuts and Jobs Act permanent, citing claimed benefits like economic growth and job creation, thereby advocating for a specific tax policy.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentSCR 9 cites 'job creation' and 'higher wages' as benefits of the TCJA, which it urges Congress to make permanent, directly supporting Labor & Employment.85% confidence

Sub-Topics Business Taxes Tax Incentives

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in committee · Ohio · House Apr 30, 2025

HB 242: Authorize tax credit for dog spaying, neutering, or training

To amend sections 5747.08 and 5747.98 and to enact section 5747.87 of the Revised Code to authorize a nonrefundable income tax credit for having a dog spayed or neutered or for completing a dog training course.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill authorizes a nonrefundable income tax credit, directly impacting taxation and providing a form of tax relief, which aligns with advancing fiscal policy.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Ohio · Senate Feb 19, 2025

SB 104: Regards local regulation, taxing of short-term rental properties

To amend sections 351.01, 351.021, 353.06, 4735.11, 5739.01, 5739.08, 5739.09, 5739.091, and 5741.01 and to enact section 5325.01 of the Revised Code to limit the authority of local governments to regulate short-term rental properties, to extend local lodging taxes to short-term rentals, to require collection of those taxes by short-term rental platforms, and to require real estate licenses to be issued electronically.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill extends local lodging taxes to short-term rentals and mandates their collection, directly increasing local government tax revenue and fiscal management.95% confidence ✗ HousingOpposes HousingThe bill limits local government authority to regulate short-term rentals, potentially weakening local efforts to protect long-term housing supply and affordability.80% confidence ✓ TechnologySupports TechnologyThe bill mandates real estate licenses to be issued electronically, which advances and strengthens the application of technology in occupational licensing.75% confidence

Sub-Topics Sales Tax Property Taxes

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