SB 89 would amend Ohio's income tax code to allow residents to deduct the cost of gym memberships and personal training sessions from their state taxable income. This change would directly affect Ohio taxpayers who pay for these fitness expenses, making them eligible for a tax reduction similar to existing deductions for medical expenses. The bill proposes adding these costs to the list of allowable itemized deductions under Ohio's tax code. It does not specify a dollar limit or eligibility requirements beyond the standard tax filing rules for deductions.
HB 456 amends Ohio law to expand the ability of certain municipalities to adjust community reinvestment areas established before 1994. The bill directly affects local governments with pre-1994 designated areas by allowing them to modify boundaries or other features without requiring new legislation for each change. Key provisions update the existing legal process to make amendments more straightforward, reducing administrative barriers. This concrete policy change streamlines how communities can adapt reinvestment areas to current needs while maintaining their designated status.
This bill increases Ohio's homestead property tax exemption amount from $25,000 to $50,000 and raises the income limit for eligibility from $34,500 to $50,000 (adjusted annually for inflation). It directly affects seniors (65+), permanently disabled residents, and surviving spouses of disabled seniors, disabled veterans, or public safety officers killed in duty. The exemption reduces property tax bills for qualifying homeowners who own and occupy their primary residence, with the new amounts automatically adjusted each year based on economic data. This change modifies existing tax relief provisions under sections 323.152 and 4503.065 of the Revised Code.
SB 2 creates a tax exemption program for developers building on former coal mines or brownfield sites in Ohio, offering five years of property tax relief to encourage investment in these economically distressed areas. It also clarifies that small renewable energy projects (under 50 megawatts, like solar farms, wind farms, and biogas digesters) can be regulated by local zoning boards without changing their tax classification as public utilities. The bill directly affects local governments, developers, and small renewable energy operators by streamlining approvals for these projects while preserving existing tax treatment. These changes aim to support grid reliability and affordability by facilitating new power generation in targeted communities.
To amend sections 123.28, 123.281, 5753.021, and 5753.031 and to enact section 123.282 of the Revised Code to increase the sports gaming tax, to allocate revenue from the increased tax to fund sports venues and interscholastic athletics, and to create a commission to evaluate projects and award sports venue funds.
To amend sections 323.152, 323.153, and 323.156 of the Revised Code to authorize a temporary property tax credit for certain continuously owned homesteads.
To amend sections 319.202, 319.302, 323.155, 323.158, 4503.0610, and 5323.02 and to enact sections 323.21 and 323.22 of the Revised Code to allow eligible homeowners to defer the payment of a portion of their property taxes.
To enact section 122.635 of the Revised Code to create a grant program for townships and municipalities that adopt pro-housing policies and to make an appropriation.
To amend sections 5747.08 and 5747.98 and to enact section 5747.87 of the Revised Code to authorize a refundable income tax credit or rebate for homeowners and renters whose property taxes or a portion of their rent exceed five per cent of their income.
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.
