To amend sections 319.301, 323.08, 323.152, 323.155, 323.158, 3317.017, 3317.02, 3317.021, 3317.16, 4503.06, 4503.065, and 4503.0610 and to enact section 319.303 of the Revised Code to authorize a reduction in school district property taxes affected by a millage floor that would limit increases in such taxes according to inflation and to require a corresponding adjustment in the school funding formula.
To enact sections 3313.907 and 3317.166 of the Revised Code to designate a JROTC program offered by a school district as a career-technical education program.
HB 48 modifies Ohio's income tax deductions for contributions to 529 college savings plans and ABLE accounts (for people with disabilities). It changes the deduction limits outlined in the Revised Code, affecting Ohio taxpayers who contribute to these accounts. The bill adjusts how much individuals can deduct from their state taxable income for these specific savings contributions. This directly impacts residents using these accounts for education or disability-related expenses. The change alters the state tax benefit structure for these financial tools without altering federal rules.
To amend sections 149.381, 149.43, and 3319.321 of the Revised Code to permit schools to withhold directory information and to remove directory information from the public record definition.
HB 43 proposes to waive the required minimum instructional hours specifically for Ashtabula Lakeside High School. This measure is intended to provide flexibility to the school because its building is currently unusable. If passed, the bill would allow the high school to operate without meeting the standard instructional hour requirements for a specified period.
To amend sections 319.301, 319.302, 523.06, 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221, 5705.233, 5705.261, and 5705.412 and to repeal section 5705.192 of the Revised Code to eliminate the authority to levy replacement property tax levies.
