Ohio2026Passed Legislature

HB151

HB151: Using Extra State Money for Roads, Bridges, and a Potential Sales Tax Holiday

Last scannedAug 25, 2026, 4:32 AM

In one sentence

This bill creates rules to use extra state money first to fill savings accounts, then fund an expanded sales tax holiday program if enough money is saved, and finally pay for road and bridge projects in rural areas.

Defines 'surplus revenue' as the amount left over after meeting required reserve balances.
Requires moving surplus money into three specific funds: a budget stabilization fund (savings), an expanded sales tax holiday fund, and the Connect4Ohio Fund.
Creates the Connect4Ohio Fund to pay for unfinished highway projects listed by state transportation officials in rural areas.
Sets rules so that if the holiday fund reaches at least $60 million by July 31, a multi-day sales tax break can happen each August.
Directs payments from the holiday fund back to local governments and libraries to replace lost tax income during the holiday.

The Ohio Department of Transportation
Rural counties without cities larger than 55,000 people
Local governments, public libraries, and transit authorities that receive sales tax money

The bill only uses surplus revenue, so if the state does not have extra money in a given year, these funds may receive nothing.
A sales tax holiday will only happen if the dedicated fund reaches at least $60 million by July of each year.

Plain language

Surplus revenue: The extra money left over after the state keeps its required savings and reserves.
Connect4Ohio Fund: A new account created to pay for road and bridge projects in rural areas.
Expanded sales tax holiday fund: An account that holds money used to run a temporary period where no sales tax is charged on certain items, if the balance reaches $60 million.

Official record

Source attached

Allocate state revenue surplus to fund road and bridge projects

Official activity