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Ohio2026Passed Legislature

HB116

Ohio Blockchain Basics Act

Last scannedAug 25, 2026, 4:32 AM

In one sentence

This law stops counties, townships, and cities from charging special taxes on digital assets when they are used to pay for goods or services.

What it does

  • Creates new state laws called the Ohio Blockchain Basics Act covering mining, taxation, and regulation of digital assets.
  • Stops local governments from taxing digital assets specifically because they were used as payment.
  • Prevents fees based on the sale, use, or consumption of these digital assets when used for payments.
  • Allows taxes that would also apply if people paid with regular U.S. money instead.

Who it affects

  • Counties in Ohio
  • Townships in Ohio
  • Cities and municipal corporations in Ohio

Limits and unknowns

  • The provided text does not state when the new rules will start.
  • The definition of 'digital asset' refers to another section (1352.01) that is enacted by this bill but its full text is not shown in the excerpt.

Plain language

Terms to know

Digital asset
A type of money stored on a computer network that can be used to buy things, as defined in section 1352.01.
Auxiliary container
Items like bottles or cans that hold products; local governments are also stopped from charging special taxes on these.

Official record

Sources

Source attached

Official summary

Enact the Ohio Blockchain Basics Act

Official activity

Bill history

  1. As Introduced