Exempt military driver's license applicants from driver's ed

(136th General Assembly)

(Substitute
House Bill Number 434)

AN
ACT

To amend sections 122.09,
122.636, 123.282, 123.283, 126.67, 319.304, 1901.26, 1907.24,
2303.201, 2501.16, 4507.21, 4513.60, 4513.61, 4513.66, 5101.98,
5119.89, and 5747.01 and to enact section 5101.546 of the Revised
Code and to amend Sections 209.30, 221.10, 221.30, 221.40, 229.40,
237.10, 265.10, 265.110, 265.215, 291.20, 307.10, 307.70, 317.10,
317.20, 381.410, 423.10, 423.220, and 755.20 of H.B. 96 of the 136th
General Assembly and Sections 221.15 as subsequently amended, 357.10,
363.10 as subsequently amended, 387.10 as subsequently amended, and
387.13 as subsequently amended of H.B. 2 of the 135th General
Assembly to make corrections related to the transportation and main
operating budgets, to make appropriations, and to declare an
emergency.

Be
it enacted by the General Assembly of the State of Ohio:

Section
1.
That

sections
122.09, 122.636, 123.282, 123.283, 126.67, 319.304, 1901.26, 1907.24,
2303.201, 2501.16,
4507.21
,
4513.60, 4513.61, 4513.66, 5101.98, 5119.89, and 5747.01 be amended
and section 5101.546

of the Revised Code be
enacted

to
read as follows:

Sec.
122.09.
(A)
As used in this section:

(1)
"Development costs" means all expenditures paid or incurred
by the property owner in completing a certified transformational
mixed use development project including acquisition costs and all
costs incurred before the project is certified by the director of
development.

(2)
"Eligible expenditures" means certain expenditures paid or
incurred by the property owner in completing a certified
transformational mixed use development project after the project is
certified by the director of development, including architectural or
engineering fees, due diligence costs, hard and soft construction
costs, paid or incurred in connection with the project and
architectural and engineering fees and due diligence costs incurred
before the date the project is certified by the director of
development under division (C) of this section.

(3)
"Property owner" means a person or persons holding a fee
simple or leasehold interest in real property, including interests in
real property acquired through a capital lease arrangement, and a
person or persons in contract to acquire real property with the only
remaining contractual contingency being receipt of an award under
this section. "Owner" does not include the state or a state
agency, or any political subdivision as defined in section 9.23 of
the Revised Code. For the purpose of this division, "fee simple
interest," "leasehold interest," and "capital
lease" shall be construed in accordance with generally accepted
accounting principles.

(4)
"Transformational mixed use development" means a project
that consists of eligible expenditures for new construction or the
redevelopment, rehabilitation, expansion, or other improvement of
vacant buildings or structures, or a combination of the foregoing,
and that, inclusively:

(a)
Will have a transformational economic impact on the project site;

(b)
Integrates at least two of the following uses into one mixed use
development:

(i)
Office;

(ii)
Residential;

(iii)
Retail, which may include restaurant space;

(iv)
Hotel and hospitality;

(v)
Recreation.

(c)
Satisfies one of the following criteria:

(i)
If the project site is located within ten miles of a major city, the
project includes at least one new or previously vacant building that
is fifteen or more stories in height or has a floor area of at least
three hundred fifty thousand square feet, or after completion will be
the site of employment accounting for at least five million dollars
in annual payroll, or includes two or more buildings that are
connected to each other, are located on the same parcel or on
contiguous parcels, and that collectively have a floor area of at
least three hundred fifty thousand square feet;

(ii)
If the project site is not located within ten miles of a major city,
the project includes at least one new or previously vacant building
that is two or more stories in height or has a floor area of at least
seventy-five thousand square feet or two or more new buildings that
are located on the same parcel or on contiguous parcels and that
collectively have a floor area of at least seventy-five thousand
square feet.

A
"transformational mixed use development" does not include a
project located wholly or partially in a transformational major
sports facility mixed-use project district as defined in section
123.28 of the Revised Code.

(5)
"Increase in tax collections" means the difference, if
positive, of the amount of state and local taxes estimated to be
derived from economic activity occurring within the project site, but
excluding any other phases of the development project for
developments completed in phases, during the completion period minus
the amount of such taxes that are estimated to be derived from such
economic activity in that site during the same period if the
transformational mixed use development project were not certified by
the director of development and completed.

(6)
"Completion period" means the time period beginning on the
day after a transformational mixed use development project is
certified by the director of development and ending on the fifth
anniversary of the day the project is completed.

(7)
"Contribute capital" means to invest, loan, or donate cash
in exchange for an equity interest in an asset, or a debt instrument.

(8)
"Major city" means a municipal corporation that has a
population greater than one hundred thousand.

(9)
"Project site" means the land, and improvements thereon,
upon which a transformational mixed use development will be
constructed, which consists of a single parcel or multiple parcels
that are contiguous with one another, including parcels separated
only by a publicly dedicated road.

(B)
The property owner of one or more parcels of land in this state
within which a transformational mixed use development project is
planned may apply to the director of development for certification of
the development project and preliminary approval of a tax credit in
an amount up to ten per cent of the estimated eligible expenditures.
Each application shall be filed in the form and manner prescribed by
the director and shall, at minimum, include a development plan
comprised of all of the following information:

(1)
The location of the project site and an indication of whether it is
located within ten miles of a major city;

(2)
A detailed description of the proposed transformational mixed use
development project including site plans, elevations, construction
drawings, architectural renderings, or other means sufficient to
convey the appearance, size, purposes, capacity, and scope of the
project;

(3)
A viable project budget supported by construction hard cost
estimates, organized by line item, that estimates the development
costs and eligible expenditures that have been or will be incurred in
the completion of the project;

(4)
A viable financial plan showing both (a) at least fifty-one per cent
of the needed funding secured, as evidenced by commitment letters,
letters of intent, or terms sheets and third party equity
verification, and (b) a strategy for obtaining any needed but not yet
secured funding;

(5)
An estimated schedule for the progression and completion of the
project;

(6)
An assessment of the projected newly created economic impact of and
from the project based upon the projected increase in tax collections
during the completion period at the project site, excluding economic
activity existing at the time of or before certification of the
development project and preliminary approval of a tax credit,
prepared by an economic impact consultant with experience performing
economic impact studies in Ohio and reviewed by an independent third
party reviewer retained by the director of development to ensure
accuracy, uniformity, consistency, and fairness;

(7)
Evidence that the increase in tax collections during the completion
period will exceed ten per cent of the estimated eligible
expenditures reported under division (B)(3) of this section;

(8)
The portion of any tax credit issued that the applicant would like
issued to the property owner or to an insurance company, financial
institution, or other person based upon capital contributions that
have been made or will be made to the project;

(9)
Evidence that, but for the applicant's receipt of the credit, the
project will not be completed. If any portion of the project the
applicant seeks certification and preliminary approval for has
commenced construction, excluding brownfield remediation and
demolition, or the project has closed on construction financing, this
division's standard is not met and the project is not eligible for
certification and preliminary approval.

(C)(1)
In determining whether to certify a project that is the subject of an
application submitted under division (B) of this section, the
director of development shall consider the potential impact of the
transformational mixed use development on the project site in terms
of architecture, accessibility to pedestrians, retail entertainment
and dining sales, job creation, and revenue from sales, income,
lodging, and property taxes. The director shall not certify a project
unless it satisfies the following conditions:

(a)
The project qualifies as a transformational mixed use development
project and satisfies all other criteria prescribed by this section
or by rule of the director;

(b)
The estimated increase in tax collections from the project site
during the completion period exceeds ten per cent of the estimated
eligible expenditures for the project reported under division (B)(3)
of this section;

(c)
The applicant will not be able to (i) close on construction
financing, (ii) commence construction, excluding any brownfield
remediation or demolition that may have already been performed, and
(iii) complete the project unless the applicant receives the credit;

(d)
If the project site is located within ten miles of a major city, the
estimated eligible expenditures to complete the project exceed fifty
million dollars.

In
making a determination of whether or not to approve an application,
the director may conduct an interview of the applicant.

(2)
If the director of development approves an application, the director
shall issue a statement certifying the associated transformational
mixed use development project and preliminarily approving a tax
credit. The statement shall stipulate that issuance of a tax credit
certificate is contingent upon completion of the transformational
mixed use development project as described in the development plan
for the project. The statement shall specify the estimated amount of
the tax credit preliminarily approved and the amount of credit
preliminarily approved for each person identified in the application
pursuant to division (B)(8) of this section, but state that the
amount of the credit is dependent upon determination of the actual
eligible expenditures attributed to the project.

The
amount of the credit shall not exceed the amount applied for in the
application approved by the director.

(3)
The total estimated amount of the tax credit shall equal up to ten
per cent of the estimated eligible expenditures for the project as
reported in the project development plan pursuant to division (B) of
this section. The estimated credit amounts may be reduced by the
director of development as a condition of certifying the project if
such a reduction is necessary to comply with the limitations on the
amount of credits that may be preliminarily approved as prescribed by
division (C)(5) of this section. The estimated credit amounts shall
not be adjusted after the statement described in division (C)(2) of
this section has been issued, except as provided by division (G) of
this section.

(4)
If the director of development denies an application, the director
shall notify the applicant of the reason or reasons for such
determination. The director's determination is final, but an
applicant may revise and resubmit a previously denied application in
a future year.

(5)(a)
The director of development may not preliminarily approve more than
one hundred twenty-five million dollars of new estimated tax credits
in each of fiscal years 2026 and 2027. The director shall not
preliminarily approve any dollar amount of new estimated tax credits
under this section in any fiscal year after fiscal year 2027 unless
specifically authorized by an act of the general assembly.

Tax
credits preliminarily approved under this section in preceding fiscal
years and for which preliminary approval was rescinded in the fiscal
year immediately preceding the current fiscal year shall be available
for preliminary approval under this section in the current fiscal
year. Credit amounts available due to such rescission do not apply
towards the one hundred twenty-five million dollar limit prescribed
in this division.

(b)
Except as provided in division (C)(6) of this section, not more than
eighty-five million dollars of estimated new tax credits, plus an
amount equal to two-thirds of any credits for which preliminary
approval was rescinded in the preceding fiscal year, may be
preliminarily approved in connection with projects that are located
within ten miles of a major city in the current fiscal year.

(c)
Not more than twenty million dollars of estimated tax credits may be
preliminarily approved in connection with the same transformational
mixed use development project.

(6)
If, for the current fiscal year, the dollar amount of tax credits
applied for under division (B) of this section in connection with
projects that are not located within ten miles of a major city
exceeds forty million dollars, plus an amount equal to one-third of
any credits for which preliminary approval was rescinded in the
preceding fiscal year, the director of development shall rank those
applications and certify and preliminarily approve tax credits for
the associated projects in order, pursuant to division (C)(7) of this
section. If the dollar amount of tax credits applied for under
division (B) of this section in connection with such projects is less
than that amount, the difference shall be available for projects
within ten miles of a major city.

If,
for the current fiscal year, the dollar amount of tax credits applied
for in connection with projects located within ten miles of a major
city exceeds eighty-five million dollars, plus an amount equal to
two-thirds of any credits for which preliminary approval was
rescinded in the previous fiscal year and the amount of funds
initially reserved for projects more than ten miles from a major city
but unawarded to such projects, the director shall rank those
applications and certify the associated projects in order, pursuant
to division (C)(7) of this section.

(7)
When ranking is required under division (C)(6) of this section, the
director of development shall compare applicant projects that are
within ten miles of a major city to other applicant projects that are
within ten miles of a major city, and the director shall compare
applicant projects that are more than ten miles outside of a major
city with other applicant projects that are more than ten miles
outside of a major city. The director shall apply a point value to
applications according to the following criteria:

(a)
Up to ten points based on comparative measurement of physical scope
of the projects as measured by gross square footage of vertical
improvements including new construction and renovated space. The
largest project in terms of physical scope shall receive ten points
and the remaining projects shall receive points based on a percentage
basis in proportion to each project's relative size as compared to
the largest project in that location category, by gross square
footage
;
.

(b)
Up to five points based on a comparative measurement of the density
of the new project as measured by a building to land ratio using the
gross square footage of new construction and renovated space and the
gross land square footage of the project parcels excluding submerged
land. The highest ratio in terms of building to land ratio shall
receive five points and the remaining projects shall receive points
based on a percentage basis in proportion to each project's relative
ratio as compared to the highest project ratio
;
.

(c)
Up to ten points based on an evaluation of the distribution of
project end uses, with preference given to projects with greater
variety and distribution of uses;

(d)
Up to fourteen points based on the project's receipt of necessary
government approvals and local support, available as follows:

(i)
Two points for zoning approval or evidence, in the form of a letter
from the governmental body with jurisdiction over the zoning of the
project site, that the project site already has the necessary zoning
for the project;

(ii)
Two points for planning commission approval or evidence that planning
commission approval is not required;

(iii)
Two points available for existing utility connections or commitments
to establish utility connections including water, sewer, sanitary
storm, and electric documented by utility service letters;

(iv)
Two points for an approved and executed development agreement with
each municipal corporation or township in which the development
project is proposed;

(v)
Two points for approved construction drawings and issuance of
construction permits for the entirety of the scope of work set forth
in the application;

(vi)
Up to two points available for letters in support of the project and
the application. One point is available for a letter in support of
the project and the application from the mayor, city manager, or
other chief executive of each municipal corporation or township, and
one point is available for a letter in support of the project and the
application from the chief executive of each county, where the
development project is to be located
;
.

(vii)
Two points available for documented financial support for the project
from each municipal corporation or township in which the project is
located, which may include tax increment financing or creation of a
community reinvestment area under section 3735.66 of the Revised
Code.

(e)
Up to ten points based on the committed funding sources as a
percentage of total development costs. A project that has funding
commitments for all projected development costs shall receive ten
points, and projects with funding commitments for less than all
projected development costs shall receive a number of points based on
the relative amount of committed funding compared to total
development costs of the given project.

The
funding commitments may take into account the monetized value of the
certificate applied for under this section so long as the applicant
provides a letter of intent or commitment to purchase that
certificate if issued. Letters of intent or loan commitments are
required to earn points for any financing that is a funding source in
this category and any such letter of intent or loan commitment may be
subject to the receipt of an award under this section.

(f)
Up to five points based on purchase or lease commitments from end
users for the space created by the project. Projects that have
received commitments for all space shall receive five points, and
projects with less than all end users committed shall be allocated
points based on the relative square footage of committed space
compared to total project square footage.

(g)
Up to ten points for projects in areas of higher relative walkability
as measured by the United States environmental protection agency's
walkability index for the project's census tract with projects in
areas designated as the highest level of walkability receiving ten
points and projects in areas with lower levels of walkability
receiving proportional points;

(h)
Up to five points based on a comparative measurement of total retail,
entertainment, and dining sales to be generated by the project.
Projects generating the largest return on investment shall receive
five points, and the remaining projects shall be allocated points
based on relative return on investment in comparison to the highest
scoring project in this category.

(i)
Up to five points based on a comparative measurement of the total new
payroll to be generated by the project. Projects generating the
largest return on investment shall receive five points, and remaining
projects shall be allocated points based on relative return on
investment in comparison to the highest scoring project in this
category.

(j)
Up to twenty points based on a comparative measurement of the total
sales, income, lodging, and property taxes to be generated by the
project. Projects generating the largest return on investment shall
receive twenty points, and remaining projects shall be allocated
points based on relative return on investment in comparison to the
highest scoring project in this category.

(k)
Up to six points for community impacts, available as follows:

(i)
Two points for evidence that the project supports the vision and
goals stated in the local master plan or other economic development
strategy adopted by the local jurisdiction
.
;

(ii)
Two points for the projects that provide community gathering, event,
park, or other similar space open to the public. Projects that
incorporate public space that accounts for ten per cent or more
public space relative to the total square footage of all project end
uses will receive two points. Projects that incorporate public space
that accounts for less than ten per cent but greater than zero per
cent public space relative to the total square footage of all project
end uses will receive one point.

(iii)
Two points for projects that include remediation of a brownfield or
the rehabilitation of a building or structure that is one hundred per
cent vacant for the twelve months immediately preceding the date of
application. As used in this division "brownfield" has the
same meaning as in section 122.6511 of the Revised Code.

(8)
When calculating the economic impact of a project previously
completed and future phases of a phased development are not permitted
to be included in the economic impact analysis or scoring.

(D)
Within twelve months of the date a project is certified, the property
owner shall provide the director of development with an updated
schedule for the progression and completion of the project and
documentation sufficient to demonstrate that construction of the
project has begun. If the property owner does not provide the
schedule and documentation or if construction of the project has not
begun within the time prescribed by this division, the director shall
rescind certification of the project and send notice of the
rescission to the property owner. A property owner that receives
notice of rescission may submit a new application concerning the same
project under division (B) of this section.

(E)
An applicant that is preliminarily approved for a tax credit under
this section may sell or transfer the rights to all or a portion of
that credit to one or more persons. The applicant shall notify the

tax
credit authority
director
of development
upon
selling or transferring the rights to the credit. The notice shall
identify the person or persons to which the credit was sold or
transferred and the credit amount sold or transferred to each such
person. A credit may be divided among multiple purchasers through
more than one transaction and any person to whom the right to claim
all or a portion of a credit was transferred may transfer that right,
in whole or in part, to another person.

(F)(1)
The property owner shall notify the director of development upon
completion of a certified transformational mixed use development
project. The notification shall include a report prepared by a
third-party certified public accountant that contains a detailed
accounting of the actual development costs and eligible expenditures
attributed to the project.

(2)
Upon receiving such a notice, the director of development shall issue
a tax credit certificate to each applicant, or other person
identified in the application pursuant to division (B)(8) of this
section, that is preliminarily approved for a credit associated with
the project.

(G)
The value of the tax credit certificates issued in connection with
the transformational mixed use development project shall be computed
as the lesser of the amount preliminarily approved for the tax credit
or ten per cent of the actual eligible expenditures attributed to the
project
.

(H)
The aggregate value of all tax credit certificates issued under this
section for the same transformational mixed use development project
shall not exceed (1) ten per cent of the actual eligible expenditures
of that project or (2) the estimated credit amount preliminarily
approved by the director of development in connection with the
project.

(I)
Issuance of a tax credit certificate under this section does not
represent a verification or certification by the director of
development of the actual eligible expenditures of the project. Such
amounts are subject to inspection and examination by other state
agencies.

(J)
Upon the issuance of a tax credit certificate under this section, the
director of development shall certify to the superintendent of
insurance and the tax commissioner (1) the name of each person that
was issued a tax credit certificate, (2) whether a person acquired
the rights to the tax credit certificate from the property owner, (3)
the credit amount shown on each tax credit certificate, and (4) any
other information required by the rules adopted under this section. A
person that holds the rights to a tax credit certificate issued under
this section may claim a tax credit under section 5725.35, 5726.62,
5729.18, or 5747.87 of the Revised Code, subject to any limitations
in those sections.

(K)
The director of development shall publish information about each
transformational mixed use development on the web site of the
department of development not later than the first day of August
following certification of the project. The director shall update the
published information annually until the project is complete and the
credit or credits are fully claimed. The published information shall
include all of the following:

(1)
The location of the transformational mixed use development and the
name by which it is known;

(2)
The estimated schedule for progression and completion of the project
included in the development plan pursuant to division (B)(4) of this
section;

(3)
The assessment of the projected economic impact of the project
included in the development plan pursuant to division (B)(5) of this
section;

(4)
The evidence supporting the estimated increase in tax collections
included in the development plan pursuant to division (B)(6) of this
section, except that the director may omit any proprietary or
sensitive information included in such evidence;

(5)
The estimated eligible expenditures that have been or will be
incurred in completion of the project;

(6)
A copy of each report submitted to the director of development by the
applicant under division (D) of this section.

(L)
The director of development, in accordance with Chapter 119. of the
Revised Code, shall adopt rules that establish all of the following:

(1)
Forms and procedures by which applicants may apply for a
transformational mixed use development tax credit, and any deadlines
for applying;

(2)
Criteria and procedures for reviewing, evaluating, ranking, and
approving applications within the limitations prescribed by this
section, including rules prescribing the timing and frequency by
which the director of development must rank applications and
preliminarily approve tax credits under division (C) of this section;

(3)
Eligibility requirements for obtaining a tax credit certificate under
this section;

(4)
The form of the tax credit certificate;

(5)
Reporting requirements and monitoring procedures;

(6)
Procedures for computing the increase in tax collections within the
project site;

(7)
Any other rules necessary to implement and administer this section.

Sec.
122.636.
(A)
As used in this section:

(1)
"Major economic development project" means a project in
this state that is reasonably expected to create, retain, and attract
jobs or otherwise improve the economic well-being of the area
surrounding the project site and that meets either of the following:

(a)
The project is reasonably expected to create at least seven hundred
new permanent jobs.

(b)
At least seven hundred million dollars in private investments are
committed to establish, expand, renovate, or occupy a facility as
part of a single project at a designated project site, including
investment in new buildings, additions or improvements to existing
buildings, machinery, equipment, furniture, fixtures, and inventory.

(2)
"Major workforce housing project" means a project that
reserves at least one hundred units, designed for residential
occupancy by at least one hundred individuals or families living
independently from each other.

(3)
"Pro-housing development policy" may include any of the
following:

(a)
Having a process in place to increase the rate at which permits for
housing developments are reviewed;

(b)
Having a pre-approval process in place for an expedited review of
permits for a diverse range of housing developers;

(c)
Subsidizing or decreasing costs related to water or sewer connections
and extensions for major workforce housing projects;

(d)
Acquiring and readying sites that are ready to be financed and built
upon by developers;

(e)
Reducing or eliminating impact, inspection, and plan review fees for
housing developers;

(f)
Adopting a zoning plan that includes promoting higher density, small
lot size, and minimum setback requirements;

(g)
Developing a comprehensive plan that promotes diverse residential
development options;

(h)
Having no or minimal parking requirements for developments that
include residential units;

(i)
Conducting a traffic study, improving water or sewer infrastructure,
improving roads, or permitting both rigid and flexible pavement
types;

(j)
Developing partnerships to expand the provision of sewer and water
services to new areas;

(k)
Promoting the use of non-traditional building structures such as
modular or manufactured homes.

(4)
"Residential economic development district" means all
parcels of land within a twenty-mile radius of a major economic
development project.

(B)
A county, township, or municipal corporation that is fully or
partially located within a residential economic development district
may apply for a grant under this section in the form and manner
prescribed by the department of development. The county, township, or
municipal corporation may submit the application independently or in
collaboration with a housing developer, port authority, council of
government, regional planning commission, or one or more other
counties, townships, or municipal corporations. The application
shall, at minimum, include documentation or other evidence that
proves, to the satisfaction of the department, that the applicant has
done or has imminent plans to do both of the following within the
district:

(1)
Adopt and implement pro-housing development policies;

(2)
Approve a major workforce housing project.

(C)(1)
The department shall review applications and award grants under this
section on a rolling basis, to the extent that funds are available.

(2)
The department shall evaluate applications and determine the amount
of each grant awarded in accordance with scoring metrics that include
all of the following:

(a)
Density, with more points awarded to projects that have more units
per acre, starting at two units per acre;

(b)
Lot size, with more points awarded to projects that have smaller lot
sizes, starting with an average of seven thousand five hundred square
feet;

(c)
Side yard setbacks, with more points awarded to projects that have
smaller setback requirements, starting with six feet;

(d)
Open space requirements, with more points awarded to projects that
have lesser open space requirements, starting with twenty-five per
cent of gross acreage;

(e)
Inspection, plan, impact, or water and sewer tap fee reductions, with
more points awarded for lower or no fees;

(f)

Use of water pipe type, with more points awarded for allowing
polyvinyl chloride as opposed to ductile iron;

(g)

Use of rigid and flexible pavement types, with more points awarded
for allowing both;

(h)
(g)

Traffic studies and thoroughfare plans, with more points awarded for
applicants that seek to use funds for those purposes and have
demonstrated success in completing such studies or plans for a major
workforce housing project;

(i)
(h)

Sanitary sewer or water extensions, with more points awarded for
applicants that seek to use funds for those purposes as related to
the major workforce housing project.

(3)
The department shall give preference to applicants that adopt more
pro-housing development policies in terms of both quantity and
impact.

(D)
If a county, township, or municipal corporation is approved for a
grant under this section based on imminent plans to adopt and
implement pro-housing development policies and approve a major
workforce housing project, the department shall confirm that the
county, township, or municipal corporation follows through with those
plans, as described in the grant application, before disbursing grant
funds. A grant recipient shall use the funds only for the following
purposes:

(1)
Providing capital for housing development through grants or loans;

(2)
Readying sites for development;

(3)
Providing financial assistance for housing-related infrastructure
projects including road improvements and water or sewer connections;

(4)
Addressing additional service or public safety needs due to increases
in population.

(E)
The director of development shall adopt rules in accordance with
Chapter 119. of the Revised Code to implement and administer this
section. The rules shall address application procedures, scoring
metrics, grant distribution, and state model zoning plans that
include density, lot size, and setback preferences. The director
shall finalize and publish the initial application procedures and
scoring metrics to the department's web site no later than December
31, 2025.

(F)
All applications for grants under this section and the scoring
metrics used by the department of development in awarding such grants
are public records for the purposes of section 149.43 of the Revised
Code.

(G)
The general assembly, in enacting this section, hereby declares its
intent to encourage major workforce housing projects in areas of the
state that otherwise would not attract such developments and to
increase home ownership among Ohioans.

Sec.
123.282.
The
Ohio cultural and sports facility performance grant fund is created
in the state treasury. The fund shall consist of all money remitted
by the director of commerce under division (I) of section 169.08 of
the Revised Code and amounts appropriated by the general assembly.
The money in the fund shall be used as performance grants for
Ohio
cultural facility,
Ohio
sports facility
,

and major sports facility projects in accordance with sections
123.281 and 123.283 of the Revised Code.
The
money in the fund shall be used for Ohio cultural facilities subject
to appropriations made by the general assembly.
All
investment earnings of the fund shall be credited to the fund.

Sec.
123.283.
(A)
As used in this section:

"Ohio
sports facility" means all or a portion of a stadium, arena,
tennis facility, motorsports complex, or other capital facility in
this state. A primary purpose of the facility shall be to provide a
site or venue for the presentation to the public of motorsports
events, professional tennis tournaments, or events of one or more
major or minor league professional athletic or sports teams that are
associated with the state or with a city or region of the state. The
facility shall be owned by or located on real property owned by the
state or a governmental agency, a nonprofit corporation, or a new
community authority as defined in section 349.01 of the Revised Code.

"Initial
estimated construction or renovation cost" means the initial
estimated cost to construct a new Ohio sports facility or
Ohio
cultural facility, or the initial estimated cost to
renovate
an existing Ohio sports facility

or Ohio cultural facility
,
not including any site acquisition cost, and not including any other
state funds awarded to, or to be spent on, the project, other than
state funds awarded under this section.

(B)
Funds from the Ohio cultural and sports facility performance grant
fund created in section 123.282 of the Revised Code may be used to
pay or reimburse up to twenty-five per cent of the initial estimated
construction or renovation cost. No grant may be of an amount greater
than two hundred fifty million dollars. No state funds may be awarded
under this section until all of the following conditions are met:

(1)
Any performance grants awarded under this section shall only be used
for construction or renovation and on such projects that effectuate
permanent improvements at the facility.

(2)
The professional sports franchise, governmental agency, nonprofit
corporation, new community authority, or other organization that
would operate the facility has applied to the office of budget and
management, on a form and in a manner prescribed by the office of
budget and management, to receive the funds. The application shall
include a financial and development plan, which shall be evaluated by
the office of budget and management, in consultation with the Ohio
facilities construction commission and the department of taxation, as
applicable. The financial and development plan shall identify the
facility to be constructed or renovated, and include or demonstrate,
with sufficient detail and clarity, all of the following:

(a)
An executed lease agreement, operating agreement, management
agreement, non-relocation agreement, cooperative use agreement, or
other similar agreement, or an executed and binding term sheet if no
other agreement is available;

(b)
The length of time remaining on any existing agreement, including any
options to extend, or agreed to in any new agreement or binding term
sheet, as described in division (B)(2)(a) of this section;

(c)
Any state tax credit program that has been awarded, applied for, or
is anticipated or otherwise expected to be awarded or applied for,
and any associated fiscal impact that it will have on the project;

(d)
Project phases and associated timelines;

(e)
How the facility will benefit the state, through at least one of the
following mechanisms:

(i)
That the facility will generate increased state tax revenues under
Chapters 5739., 5741., 5747., and 5751. of the Revised Code, which
over a period of time will equal or exceed the amount of the
performance grant;

(ii)
That the facility will bring a positive economic impact to the state,
as demonstrated by an objectively verifiable economic impact study
provided by an independent third party;

(iii)
Any other objectively verifiable metric or measurement established by
the office of budget and management, and approved by the controlling
board, that demonstrates that the facility will positively impact the
local community, region, or state
;

(iv)
In case of a cultural facility, that the facility will benefit the
public in a meaningful way and support culture in the state, and that
the facility can be completed and ready to support culture without
exceeding the grant amount, as determined by the office of budget and
management and approved by controlling board
.

(3)
If the office of budget and management, in consultation with the Ohio
facilities construction commission and the department of taxation, as
applicable, is satisfied that the financial and development plan
meets the requirements of divisions (B)(1) and (2) of this section,
the office of budget and management may, subject to the availability
of appropriated funds and at its discretion, enter into a tentative
agreement with the applicant organization, which shall identify the
facility to be constructed or renovated, and specify all of the
following:

(a)
In the case of a facility under division (B)(2)(e)(i) of this
section, the target amounts of increased state tax revenues the
facility shall generate, and the period over which the facility shall
generate the increased state tax revenues, which in no case shall
exceed thirty years;

(b)
In the case of a facility under division (B)(2)(e)(ii) or
(B)(2)(e)(iii) of this section, any economic impact targets or
indicators, or other objectively verifiable metric or measurement
targets or indicators;

(c)
At the discretion of the office of budget and management, the
applicant organization may combine one or more of the target or
indicator amounts described under divisions
(B)(3)(e)(i)
(B)(2)(e)(i)

and
(B)(3)(e)(ii)
(B)(2)(e)(ii)

of this section to measure the organization's performance under the
grant;

(d)
If the increased state tax revenues, economic activity, or other
objectively verifiable metric or measurement do not achieve target
amounts or indicators, as determined by the office of budget and
management in consultation with the department of taxation, as
applicable,
the

the
office of budget and management shall take a nonrefundable amount of
money equal to the deficit from the escrow account described under
division (B)(4) of this section and deposit it into the general
revenue fund;

(e)

In
the case of an Ohio sports facility, if
If

a
professional sports franchise intends to use the facility, the
professional sports franchise shall not cease playing most of its
home games at the Ohio sports facility and begin playing most of its
home games at a different facility until the earlier of one of the
following dates:

(i)
The total increased state tax revenues or economic activity have
achieved target amounts or indicators, including with funds from the
escrow amount under division (B)(4) of this section;

(ii)
Thirty years after the professional sports franchise plays its
initial regular season home game at the newly constructed or
renovated Ohio sports facility.

Division
(B)(3)(e) of this section is in addition to, independent of, and
operates concurrently with section 9.67 of the Revised Code.

(f)

In
the case of an Ohio cultural facility, that the project scope meets
the intent and purpose of this section, and of the development plan
as approved by the office of budget and management and the
controlling board;

(g)

In
the case of a motorsports complex, that motorsports events shall be
presented at the facility for the period described in the agreement
entered into under division (B)(3) of this section, and that any
motorsports organization that commits to using the facility for an
established period of time shall give the office of budget and
management not less than six months' advance notice if the
organization intends to cease utilizing the facility prior to the
expiration of that established period, and that if the motorsports
organization does so, the motorsports organization shall be liable to
the state for any performance grant funds used on the construction or
renovation costs of the facility, which shall include drawing down
the remainder of any escrow account established under division (B)(4)
of this section;

(h)
(g)

In the case of a tennis facility, that the owner or manager of the
facility shall provide contractual commitments from a national or
international professional tennis organization in a form acceptable
to the office of budget and management and the controlling board, in
consultation with the Ohio facilities construction commission, that
assures that one or more sanctioned professional tennis events will
be presented at the facility during each year of the period described
in the agreement entered into under division (B)(3) of this section.
Any national or international professional tennis organization that
commits to using the facility for an established period of time shall
give the owner or manager of the facility and the office of budget
and management not less than six months' advance notice if the
organization intends to cease utilizing the facility prior to the
expiration of that established period, and that if the organization
does so, the organization and owner or manager of the facility shall
be jointly and severally liable to the state for any performance
grant funds used on the construction or renovation costs of the
facility, which shall include drawing down the remainder of any
escrow account established under division (B)(4) of this section.

(i)
(h)

The applicant organization shall hold the state of Ohio, including
the office of budget and management, the Ohio facilities construction
commission, the department of taxation, and the controlling board
harmless from all liability for the operation and maintenance costs
of the facility, and any costs incurred related to the grant
application, agreement entered into under division (B)(3) of this
section, the escrow deposited under division (B)(4) of this section,
or the submission to controlling board for approval.

(4)
In the case of a facility under division (B)(2)(e)
(i),
(B)(2)(e)(ii), or (B)(2)(e)(iii)

of this section, the professional sports franchise, governmental
agency, nonprofit corporation, new community authority, or other
organization that would operate the facility, upon reaching the
agreement with the office of budget and management under division
(B)(3) of this section, has executed and filed with the office of
budget and management an escrow amount equal to five per cent of the
total amount of the performance grant applied for, which shall be
deposited in an interest-bearing account maintained within the state
treasury, nonrefundable disbursements from which shall be as
described in division (B)(3)(d) of this section. Whatever remains of
the amount in escrow after the period described in division (B)(3)(a)
of this section, or after a period agreed upon under division
(B)(3)(b) or (B)(3)(c) of this section, including any interest
earnings thereon, shall be returned to the applicant organization,
upon certification by the office of budget and management, in
consultation with the department of taxation, as applicable, that all
conditions of the agreement are satisfied. The agreement under
division (B)(3) of this section may provide for a process and
timeline by which the applicant organization may seek a determination
that all target amounts and indicators have been achieved or
exceeded, then apply for the return of any remaining escrow balance.

(5)
The agreement under division (B)(3) of this section is submitted to,
and approved by, the controlling board. Approval of any such
agreement is wholly within the controlling board's discretion, and no
such agreement is in any way final or enforceable unless and until
the controlling board approves it. As part of its consideration, the
controlling board may evaluate all grant application and agreement
requirements and materials, as provided for under this section, as
well as any other factor, criteria, data, metric, measurement, or
information or documents the controlling board determines necessary.

(C)
Every person who owns real property located in, enters into a lease,
license, use, or operating agreement for all or a portion of the
building and facilities located in, or purchases or leases materials
and items used in construction or renovation in the facility is
subject to reporting requirements as may be required by the
department of taxation, in consultation with the office of budget and
management and the Ohio facilities construction commission, for the
purposes of this section. Compliance with these requirements may be
evidenced by an instrument that is duly recorded with the county
recorder.

(D)
The office of budget and management, Ohio facilities construction
commission, and department of taxation, as applicable, may develop
forms necessary to implement and administer this section.

Sec.
126.67.
(A)

The
targeted addiction assistance fund is created in the state treasury.
The fund shall consist of money awarded to the state by court order
that is intended to address the effects of the opioid crisis.

Beginning
January 15, 2027, any money received under the settlement agreement
in State of Ohio v. McKesson Corp., Case No. CVH20180055 (C.P.
Madison Co., settlement agreement of October 7, 2021) shall be
certified by the attorney general and remitted to the office of
budget and management for deposit in the fund.
(B)
Beginning January 15, 2027, any money received under the settlement
agreements in cases brought by the attorney general to recompense for
damages to the state caused by the opioid crisis shall be certified
by the attorney general and remitted to the office of budget and
management for deposit in the fund, including, but not limited to,
the following cases:

(1)

State
of Ohio v. McKesson Corp., et al.
,
Madison C.P. No. CVH20180055 (settlement agreement of October 7,
2021);

(2)

State
of Ohio v. CVS Health Corporation., et al
.,
Franklin C.P. No. 24CV000387 (settlement agreement of December 9,
2022);

(3)

State
of Ohio v. Purdue Pharma L.P., et al.
,
Ross C.P. No. CV-17 CI000261 (settlement agreement of July 21, 2021);

(4)
Any other case brought or joined by the attorney general to
recompense for damages to the state by the opioid crisis.

(C)

The
director of budget and management shall notify the speaker of the
house of representatives, the president of the senate, and the
chairpersons of the finance committees of the house of
representatives and senate when money is deposited into the fund.

Sec.
319.304.
(A)
As used in this section:

(1)
"Homestead" has the same meaning as in section 323.151 of
the Revised Code and also includes a manufactured or mobile home that
is owned and occupied as a home by an individual whose domicile is in
this state.

(2)
"Homestead exemption" means a reduction authorized under
section 4503.065 or division (A)(1), (2), or (3) of section 323.152
of the Revised Code.

(3)
"Income threshold" means the total income threshold
applicable for the tax year under division (A)(1)(b)(iii) of section
323.152 or division (A)(2)(a)(iii) or (A)(2)(c)(iii) of section
4503.065 of the Revised Code.

(B)
A board of county commissioners, by resolution, may authorize a
reduction in the real property taxes or manufactured home taxes
charged and payable against every homestead in the county subject to
a homestead exemption for the tax year. The board shall certify a
copy of the resolution, or a copy of any resolution repealing the
reduction's authorization, to the county auditor and tax commissioner
within thirty days after its adoption. If the resolution is adopted
on or before the first day of July of a tax year, the reduction shall
first apply or cease to apply, in the case of real property taxes, to
that tax year or, in the case of manufactured home taxes, the
following tax year. If the resolution is adopted after the first day
of July of a tax year, the reduction shall first apply or cease to
apply, in the case of real property taxes, to the following tax year
or, in the case of manufactured home taxes, the second succeeding tax
year.

(C)
The reduction shall equal the same amount as the homestead's
applicable homestead exemption for the tax year and shall be applied
concurrently with the homestead exemption.
Except
as otherwise provided in division (D) of this section, no application
shall be required under section 323.153 or 4503.066 of the Revised
Code for a homestead to obtain a reduction authorized by this
section, but the
The

reduction
is
otherwise

subject
to the same provisions as provided in sections 323.151 to 323.159 or
sections 4503.064 to 4503.069 of the Revised Code as are applicable
to a homestead exemption
,
except that no application shall be required under section 323.153 or
4503.066 of the Revised Code for a homestead to obtain the reduction
.
The amount of any reduction authorized under this section shall not
be reimbursed as provided in section 323.156 or 4503.068 of the
Revised Code.

(D)
A homestead that is subject to the homestead exemption authorized
under division (A)(1) of section 323.152 or division (A) of section
4503.065 of the Revised Code shall not qualify for a reduction under
this section unless the person owning and occupying the homestead or
occupying the homestead, in the case of a housing cooperative, has a
total income that does not exceed the income threshold applicable to
that tax year.

If
the person has not already reported the person's total income under
section 323.153 or 4503.066 of the Revised Code for the purpose of
the homestead exemption, the person shall not be eligible to receive
a reduction under this section unless the person files an application
verifying the person's total income in accordance with that
applicable section. The county auditor shall furnish such person a
continuing application under that section, which the person shall use
to report changes in total income in accordance with the applicable
section.

Sec.
1901.26.
(A)
Subject to division (E) of this section, costs in a municipal court
shall be fixed and taxed as follows:

(1)(a)
The municipal court shall require an advance deposit for the filing
of any new civil action or proceeding when required by division (C)
of this section, subject to its waiver pursuant to that division, and
in all other cases, by rule, shall establish a schedule of fees and
costs to be taxed in any civil or criminal action or proceeding.

(b)(i)
The legislative authority of a municipal corporation may by ordinance
establish a schedule of fees to be taxed as costs in any civil,
criminal, or traffic action or proceeding in a municipal court for
the performance by officers or other employees of the municipal
corporation's police department or marshal's office of any of the
services specified in sections 311.17 and 509.15 of the Revised Code.
No fee in the schedule shall be higher than the fee specified in
section 311.17 of the Revised Code for the performance of the same
service by the sheriff. If a fee established in the schedule
conflicts with a fee for the same service established in another
section of the Revised Code or a rule of court, the fee established
in the other section of the Revised Code or the rule of court shall
apply.

(ii)
When an officer or employee of a municipal police department or
marshal's office performs in a civil, criminal, or traffic action or
proceeding in a municipal court a service specified in section 311.17
or 509.15 of the Revised Code for which a taxable fee has been
established under this or any other section of the Revised Code, the
applicable legal fees and any other extraordinary expenses, including
overtime, provided for the service shall be taxed as costs in the
case. The clerk of the court shall pay those legal fees and other
expenses, when collected, into the general fund of the municipal
corporation that employs the officer or employee.

(iii)
If a bailiff of a municipal court performs in a civil, criminal, or
traffic action or proceeding in that court a service specified in
section 311.17 or 509.15 of the Revised Code for which a taxable fee
has been established under this section or any other section of the
Revised Code, the fee for the service is the same and is taxable to
the same extent as if the service had been performed by an officer or
employee of the police department or marshal's office of the
municipal corporation in which the court is located. The clerk of
that court shall pay the fee, when collected, into the general fund
of the entity or entities that fund the bailiff's salary, in the same
prorated amount as the salary is funded.

(iv)
Division (A)(1)(b) of this section does not authorize or require any
officer or employee of a police department or marshal's office of a
municipal corporation or any bailiff of a municipal court to perform
any service not otherwise authorized by law.

(2)
The municipal court, by rule, may require an advance deposit for the
filing of any civil action or proceeding and publication fees as
provided in section 2701.09 of the Revised Code. The court shall
waive the requirement for advance deposit for a party that the court
determines qualifies as an indigent litigant as set forth in section
2323.311 of the Revised Code.

(3)
When a jury trial is demanded in any civil action or proceeding, the
party making the demand may be required to make an advance deposit as
fixed by rule of court, unless the court determines that the party
qualifies as an indigent litigant as set forth in section 2323.311 of
the Revised Code. If a jury is called, the fees of a jury shall be
taxed as costs.

(4)
In any civil or criminal action or proceeding, each witness shall
receive twelve dollars for each full day's attendance and six dollars
for each half day's attendance. Each witness in a municipal court
that is not a county-operated municipal court also shall receive
fifty and one-half cents for each mile necessarily traveled to and
from the witness's place of residence to the action or proceeding.

(5)
A reasonable charge for driving, towing, carting, storing, keeping,
and preserving motor vehicles and other personal property recovered
or seized in any proceeding may be taxed as part of the costs in a
trial of the cause, in an amount that shall be fixed by rule of
court.

(6)
Chattel property seized under any writ or process issued by the court
shall be preserved pending final disposition for the benefit of all
persons interested and may be placed in storage when necessary or
proper for that preservation. The custodian of any chattel property
so stored shall not be required to part with the possession of the
property until a reasonable charge, to be fixed by the court, is
paid.

(7)
The municipal court, as it determines, may refund all deposits and
advance payments of fees and costs, including those for jurors and
summoning jurors, when they have been paid by the losing party.

(8)
Charges for the publication of legal notices required by statute or
order of court may be taxed as part of the costs, as provided by
section 7.13 of the Revised Code.

(B)(1)(a)
The municipal court may determine that, for the efficient operation
of the court, additional funds are necessary to acquire and pay for
special projects of the court including, but not limited to, the
acquisition of additional facilities or the rehabilitation of
existing facilities, the acquisition of equipment, the hiring and
training of staff, community service programs, mediation or dispute
resolution services, the employment of magistrates, the training and
education of judges, acting judges, and magistrates, and other
related services. Upon that determination, the court by rule may
charge a fee, in addition to all other court costs, on the filing of
each criminal cause, civil action or proceeding, or judgment by
confession. Fees collected by a court for special projects of the
court under this division shall not be used for training or education
that takes place outside of the
state
continental
United States
.

(b)
If the municipal court offers a special program or service in cases
of a specific type, the municipal court by rule may assess an
additional charge in a case of that type, over and above court costs,
to cover the special program or service. The municipal court shall
adjust the special assessment periodically, but not retroactively, so
that the amount assessed in those cases does not exceed the actual
cost of providing the service or program.

(c)
Any fee or charge assessed under division (B)(1)(a) or (b) of this
section on the filing of a civil action or proceeding shall be waived
if the court determines that the person on whom the fee or charge is
assessed qualifies as an indigent litigant as set forth in section
2323.311 of the Revised Code.

(d)
All moneys collected under division (B) of this section shall be paid
to the county treasurer if the court is a county-operated municipal
court or to the city treasurer if the court is not a county-operated
municipal court for deposit into either a general special projects
fund or a fund established for a specific special project. Moneys
from a fund of that nature shall be disbursed upon an order of the
court in an amount no greater than the actual cost to the court of a
project. If a specific fund is terminated because of the
discontinuance of a program or service established under division (B)
of this section, the municipal court may order that moneys remaining
in the fund be transferred to an account established under this
division for a similar purpose.

(2)
As used in division (B) of this section:

(a)
"Criminal cause" means a charge alleging the violation of a
statute or ordinance, or subsection of a statute or ordinance, that
requires a separate finding of fact or a separate plea before
disposition and of which the defendant may be found guilty, whether
filed as part of a multiple charge on a single summons, citation, or
complaint or as a separate charge on a single summons, citation, or
complaint. "Criminal cause" does not include separate
violations of the same statute or ordinance, or subsection of the
same statute or ordinance, unless each charge is filed on a separate
summons, citation, or complaint.

(b)
"Civil action or proceeding" means any civil litigation
that must be determined by judgment entry.

(C)
The municipal court shall collect in all its divisions except the
small claims division the sum of twenty-six dollars as additional
filing fees in each new civil action or proceeding for the charitable
public purpose of providing financial assistance to legal aid
societies that operate within the state and to support the office of
the state public defender. The municipal court shall collect in its
small claims division the sum of eleven dollars as additional filing
fees in each new civil action or proceeding for the charitable public
purpose of providing financial assistance to legal aid societies that
operate within the state and to support the office of the state
public defender. This division does not apply to any execution on a
judgment, proceeding in aid of execution, or other post-judgment
proceeding arising out of a civil action. The filing fees required to
be collected under this division shall be in addition to any other
court costs imposed in the action or proceeding and shall be
collected at the time of the filing of the action or proceeding. The
court shall not waive the payment of the additional filing fees in a
new civil action or proceeding unless the court waives the advanced
payment of all filing fees in the action or proceeding for the party
that the court determines is qualified as an indigent litigant as set
forth in section 2323.311 of the Revised Code. All such moneys
collected during a month except for an amount equal to up to one per
cent of those moneys retained to cover administrative costs shall be
transmitted on or before the twentieth day of the following month by
the clerk of the court to the treasurer of state in a manner
prescribed by the treasurer of state or by the Ohio access to justice
foundation. The treasurer of state shall deposit four per cent of the
funds collected under this division to the credit of the civil case
filing fee fund established under section 120.07 of the Revised Code
and ninety-six per cent of the funds collected under this division to
the credit of the legal aid fund established under section 120.52 of
the Revised Code.

The
court may retain up to one per cent of the moneys it collects under
this division to cover administrative costs, including the hiring of
any additional personnel necessary to implement this division. If the
court fails to transmit to the treasurer of state the moneys the
court collects under this division in a manner prescribed by the
treasurer of state or by the Ohio access to justice foundation, the
court shall forfeit the moneys the court retains under this division
to cover administrative costs, including the hiring of any additional
personnel necessary to implement this division, and shall transmit to
the treasurer of state all moneys collected under this division,
including the forfeited amount retained for administrative costs, for
deposit in the legal aid fund.

(D)
In the Cleveland municipal court, reasonable charges for
investigating titles of real estate to be sold or disposed of under
any writ or process of the court may be taxed as part of the costs.

(E)
Under the circumstances described in sections 2969.21 to 2969.27 of
the Revised Code, the clerk of the municipal court shall charge the
fees and perform the other duties specified in those sections.

(F)
As used in this section:

(1)
"Full day's attendance" means a day on which a witness is
required or requested to be present at an action or proceeding before
and after twelve noon, regardless of whether the witness actually
testifies.

(2)
"Half day's attendance" means a day on which a witness is
required or requested to be present at an action or proceeding either
before or after twelve noon, but not both, regardless of whether the
witness actually testifies.

Sec.
1907.24.
(A)
Subject to division (C) of this section, a county court shall fix and
tax fees and costs as follows:

(1)
The county court shall require an advance deposit for the filing of
any new civil action or proceeding when required by division (C) of
this section, subject to its waiver pursuant to that division, and,
in all other cases, shall establish a schedule of fees and costs to
be taxed in any civil or criminal action or proceeding.

(2)
The county court by rule may require an advance deposit for the
filing of a civil action or proceeding and publication fees as
provided in section 2701.09 of the Revised Code. The court shall
waive an advance deposit requirement for a party that the court
determines qualifies as an indigent litigant as set forth in section
2323.311 of the Revised Code.

(3)
When a party demands a jury trial in a civil action or proceeding,
the county court may require the party to make an advance deposit as
fixed by rule of court, unless the court determines that the party
qualifies as an indigent litigant as set forth in section 2323.311 of
the Revised Code. If a jury is called, the county court shall tax the
fees of a jury as costs.

(4)
In a civil or criminal action or proceeding, the county court shall
fix the fees of witnesses in accordance with sections 2335.06 and
2335.08 of the Revised Code.

(5)
A county court may tax as part of the costs in a trial of the cause,
in an amount fixed by rule of court, a reasonable charge for driving,
towing, carting, storing, keeping, and preserving motor vehicles and
other personal property recovered or seized in a proceeding.

(6)
The court shall preserve chattel property seized under a writ or
process issued by the court pending final disposition for the benefit
of all interested persons. The court may place the chattel property
in storage when necessary or proper for its preservation. The
custodian of chattel property so stored shall not be required to part
with the possession of the property until a reasonable charge, to be
fixed by the court, is paid.

(7)
The county court, as it determines, may refund all deposits and
advance payments of fees and costs, including those for jurors and
summoning jurors, when they have been paid by the losing party.

(8)
The court may tax as part of costs charges for the publication of
legal notices required by statute or order of court, as provided by
section 7.13 of the Revised Code.

(B)(1)(a)
The county court may determine that, for the efficient operation of
the court, additional funds are necessary to acquire and pay for
special projects of the court including, but not limited to, the
acquisition of additional facilities or the rehabilitation of
existing facilities, the acquisition of equipment, the hiring and
training of staff, community service programs, mediation or dispute
resolution services, the employment of magistrates, the training and
education of judges, acting judges, and magistrates, and other
related services. Upon that determination, the court by rule may
charge a fee, in addition to all other court costs, on the filing of
each criminal cause, civil action or proceeding, or judgment by
confession. Fees collected by a court for special projects of the
court under this division shall not be used for training or education
that takes place outside of the
state
continental
United States
.

(b)
If the county court offers a special program or service in cases of a
specific type, the county court by rule may assess an additional
charge in a case of that type, over and above court costs, to cover
the special program or service. The county court shall adjust the
special assessment periodically, but not retroactively, so that the
amount assessed in those cases does not exceed the actual cost of
providing the service or program.

(c)
Any fee or charge assessed under division (B)(1)(a) or (b) of this
section on the filing of a civil action or proceeding shall be waived
if the court determines that the person on whom the fee or charge is
assessed qualifies as an indigent litigant as set forth in section
2323.311 of the Revised Code.

(d)
All moneys collected under division (B) of this section shall be paid
to the county treasurer for deposit into either a general special
projects fund or a fund established for a specific special project.
Moneys from a fund of that nature shall be disbursed upon an order of
the court in an amount no greater than the actual cost to the court
of a project. If a specific fund is terminated because of the
discontinuance of a program or service established under division (B)
of this section, the county court may order that moneys remaining in
the fund be transferred to an account established under this division
for a similar purpose.

(2)
As used in division (B) of this section:

(a)
"Criminal cause" means a charge alleging the violation of a
statute or ordinance, or subsection of a statute or ordinance, that
requires a separate finding of fact or a separate plea before
disposition and of which the defendant may be found guilty, whether
filed as part of a multiple charge on a single summons, citation, or
complaint or as a separate charge on a single summons, citation, or
complaint. "Criminal cause" does not include separate
violations of the same statute or ordinance, or subsection of the
same statute or ordinance, unless each charge is filed on a separate
summons, citation, or complaint.

(b)
"Civil action or proceeding" means any civil litigation
that must be determined by judgment entry.

(C)
Subject to division (E) of this section, the county court shall
collect in all its divisions except the small claims division the sum
of twenty-six dollars as additional filing fees in each new civil
action or proceeding for the charitable public purpose of providing
financial assistance to legal aid societies that operate within the
state and to support the office of the state public defender. Subject
to division (E) of this section, the county court shall collect in
its small claims division the sum of eleven dollars as additional
filing fees in each new civil action or proceeding for the charitable
public purpose of providing financial assistance to legal aid
societies that operate within the state and to support the office of
the state public defender. This division does not apply to any
execution on a judgment, proceeding in aid of execution, or other
post-judgment proceeding arising out of a civil action. The filing
fees required to be collected under this division shall be in
addition to any other court costs imposed in the action or proceeding
and shall be collected at the time of the filing of the action or
proceeding. The court shall not waive the payment of the additional
filing fees in a new civil action or proceeding unless the court
waives the advanced payment of all filing fees in the action or
proceeding for the party that the court determines is qualified as an
indigent litigant as set forth in section 2323.311 of the Revised
Code. All such moneys collected during a month except for an amount
equal to up to one per cent of those moneys retained to cover
administrative costs shall be transmitted on or before the twentieth
day of the following month by the clerk of the court to the treasurer
of state in a manner prescribed by the treasurer of state or by the
Ohio access to justice foundation. The treasurer of state shall
deposit four per cent of the funds collected under this division to
the credit of the civil case filing fee fund established under
section 120.07 of the Revised Code and ninety-six per cent of the
funds collected under this division to the credit of the legal aid
fund established under section 120.52 of the Revised Code.

The
court may retain up to one per cent of the moneys it collects under
this division to cover administrative costs, including the hiring of
any additional personnel necessary to implement this division. If the
court fails to transmit to the treasurer of state the moneys the
court collects under this division in a manner prescribed by the
treasurer of state or by the Ohio access to justice foundation, the
court shall forfeit the moneys the court retains under this division
to cover administrative costs, including the hiring of any additional
personnel necessary to implement this division, and shall transmit to
the treasurer of state all moneys collected under this division,
including the forfeited amount retained for administrative costs, for
deposit in the legal aid fund.

(D)
The county court shall establish by rule a schedule of fees for
miscellaneous services performed by the county court or any of its
judges in accordance with law. If judges of the court of common pleas
perform similar services, the fees prescribed in the schedule shall
not exceed the fees for those services prescribed by the court of
common pleas.

(E)
Under the circumstances described in sections 2969.21 to 2969.27 of
the Revised Code, the clerk of the county court shall charge the fees
and perform the other duties specified in those sections.

Sec.
2303.201.
(A)(1)
The court of common pleas of any county may determine that for the
efficient operation of the court additional funds are required to
computerize the court, to make available computerized legal research
services, or to do both. Upon making a determination that additional
funds are required for either or both of those purposes, the court
shall do one of the following:

(a)
If the court of common pleas of a county has complied with the
requirements in division (D)(1) of section 2303.12 of the Revised
Code, authorize and direct the clerk of the court of common pleas to
charge one additional fee, not to exceed six dollars, on the filing
of each cause of action or appeal under divisions (A), (Q), and (U)
of section 2303.20 of the Revised Code;

(b)
If the court of common pleas of a county has not complied with the
requirements in division (D)(1) of section 2303.12 of the Revised
Code, authorize and direct the clerk of the court of common pleas to
charge one additional fee, not to exceed three dollars, on the filing
of each cause of action or appeal under divisions (A), (Q), and (U)
of section 2303.20 of the Revised Code.

(2)
All fees collected under division (A)(1) of this section shall be
paid to the county treasurer. The treasurer shall place the funds
from the fees in a separate fund to be disbursed either upon an order
of the court, subject to an appropriation by the board of county
commissioners, or upon an order of the court, subject to the court
making an annual report available to the public listing the use of
all such funds, in an amount not greater than the actual cost to the
court of procuring and maintaining computerization of the court,
computerized legal research services, or both.

(3)
If the court determines that the funds in the fund described in
division (A)(2) of this section are more than sufficient to satisfy
the purpose for which the additional fee described in division (A)(1)
of this section was imposed, the court may declare a surplus in the
fund and, subject to an appropriation by the board of county
commissioners, expend those surplus funds, or upon an order of the
court, subject to the court making an annual report available to the
public listing the use of all such funds, expend those surplus funds,
for other appropriate technological expenses of the court.

(B)(1)(a)
Except as provided in division (B)(1)(b) of this section, the clerk
of the court of common pleas of any county may determine that, for
the efficient operation of the office of the clerk of the court of
common pleas, additional funds are required to make technological
advances in or to computerize the office of the clerk of the court of
common pleas. Upon making that determination, the court shall do one
of the following:

(i)
If the court of common pleas of a county has complied with the
requirements in division (D)(1) of section 2303.12 of the Revised
Code, authorize and direct that an additional fee, not to exceed
twenty dollars, on the filing of each cause of action or appeal, on
the filing, docketing, and endorsing of each certificate of judgment,
or on the docketing and indexing of each aid in execution or petition
to vacate, revive, or modify a judgment under divisions (A), (P),
(Q), (T), and (U) of section 2303.20 of the Revised Code and not to
exceed one dollar each for the services described in divisions (B),
(C), (D), (F), (H), and (L) of section 2303.20 of the Revised Code,
be charged;

(ii)
If the court of common pleas of a county has not complied with the
requirements in division (D)(1) of section 2303.12 of the Revised
Code, authorize and direct that an additional fee, not to exceed ten
dollars, on the filing of each cause of action or appeal, on the
filing, docketing, and endorsing of each certificate of judgment, or
on the docketing and indexing of each aid in execution or petition to
vacate, revive, or modify a judgment under divisions (A), (P), (Q),
(T), and (U) of section 2303.20 of the Revised Code and not to exceed
fifty cents each for the services described in divisions (B), (C),
(D), (F), (H), and (L) of section 2303.20 of the Revised Code, be
charged.

(b)
In a county in which the clerk of the court of common pleas is
appointed, the court may make the determination described in division
(B)(1)(a) of this section and, upon that determination, may include
such a computerization fee in the schedule of fees and costs.

(2)
Subject to division (B)(3) of this section, all moneys collected
under division (B)(1)(a) of this section shall be paid to the county
treasurer to be disbursed, subject to an appropriation made by the
board of county commissioners, in an amount no greater than the
actual cost to the court of procuring and maintaining technology and
computer systems for the office of the clerk of the court of common
pleas.

(3)
If the court or the clerk of the court of common pleas of a county
makes the determination described in division (B)(1)(a) of this
section, the board of county commissioners of that county may issue
one or more general obligation bonds for the purpose of procuring and
maintaining the technology and computer systems for the office of the
clerk of the court of common pleas. In addition to the purposes
stated in division (B)(1)(a) of this section for which the moneys
collected under that division may be expended, the moneys
additionally may be expended to pay debt charges on and financing
costs related to any general obligation bonds issued pursuant to
division (B)(3) of this section as they become due. General
obligation bonds issued pursuant to division (B)(3) of this section
are Chapter 133. securities.

(C)
The court of common pleas shall collect the sum of twenty-six dollars
as additional filing fees in each new civil action or proceeding for
the charitable public purpose of providing financial assistance to
legal aid societies that operate within the state and to support the
office of the state public defender. This division does not apply to
a juvenile division of a court of common pleas, except that an
additional filing fee of fifteen dollars shall apply to custody,
visitation, and parentage actions; to a probate division of a court
of common pleas, except that the additional filing fees shall apply
to name change, guardianship, adoption, and decedents' estate
proceedings; or to an execution on a judgment, proceeding in aid of
execution, or other post-judgment proceeding arising out of a civil
action. The filing fees required to be collected under this division
shall be in addition to any other filing fees imposed in the action
or proceeding and shall be collected at the time of the filing of the
action or proceeding. The court shall not waive the payment of the
additional filing fees in a new civil action or proceeding unless the
court waives the advanced payment of all filing fees in the action or
proceeding. All such moneys collected during a month except for an
amount equal to up to one per cent of those moneys retained to cover
administrative costs shall be transmitted on or before the twentieth
day of the following month by the clerk of the court to the treasurer
of state in a manner prescribed by the treasurer of state or by the
Ohio access to justice foundation. The treasurer of state shall
deposit four per cent of the funds collected under this division to
the credit of the civil case filing fee fund established under
section 120.07 of the Revised Code and ninety-six per cent of the
funds collected under this division to the credit of the legal aid
fund established under section 120.52 of the Revised Code.

The
court may retain up to one per cent of the moneys it collects under
this division to cover administrative costs, including the hiring of
any additional personnel necessary to implement this division. If the
court fails to transmit to the treasurer of state the moneys the
court collects under this division in a manner prescribed by the
treasurer of state or by the Ohio access to justice foundation, the
court shall forfeit the moneys the court retains under this division
to cover administrative costs, including the hiring of any additional
personnel necessary to implement this division, and shall transmit to
the treasurer of state all moneys collected under this division,
including the forfeited amount retained for administrative costs, for
deposit in the legal aid fund.

(D)
On and after the thirtieth day after December 9, 1994, the court of
common pleas shall collect the sum of thirty-two dollars as
additional filing fees in each new action or proceeding for
annulment, divorce, or dissolution of marriage for the purpose of
funding shelters for victims of domestic violence pursuant to
sections 3113.35 to 3113.39 of the Revised Code. The filing fees
required to be collected under this division shall be in addition to
any other filing fees imposed in the action or proceeding and shall
be collected at the time of the filing of the action or proceeding.
The court shall not waive the payment of the additional filing fees
in a new action or proceeding for annulment, divorce, or dissolution
of marriage unless the court waives the advanced payment of all
filing fees in the action or proceeding. On or before the twentieth
day of each month, all moneys collected during the immediately
preceding month pursuant to this division shall be deposited by the
clerk of the court into the county treasury in the special fund used
for deposit of additional marriage license fees as described in
section 3113.34 of the Revised Code. Upon their deposit into the
fund, the moneys shall be retained in the fund and expended only as
described in section 3113.34 of the Revised Code.

(E)(1)
The court of common pleas may determine that, for the efficient
operation of the court, additional funds are necessary to acquire and
pay for special projects of the court, including, but not limited to,
the acquisition of additional facilities or the rehabilitation of
existing facilities, the acquisition of equipment, the hiring and
training of staff, community service programs, mediation or dispute
resolution services, the employment of magistrates, the training and
education of judges, acting judges, and magistrates, and other
related services. Upon that determination, the court by rule may
charge a fee, in addition to all other court costs, on the filing of
each criminal cause, civil action or proceeding, or judgment by
confession. Fees collected by a court for special projects of the
court under this division shall not be used for training or education
that takes place outside of the
state
continental
United States
.

If
the court of common pleas offers or requires a special program or
additional services in cases of a specific type, the court by rule
may assess an additional charge in a case of that type, over and
above court costs, to cover the special program or service. The court
shall adjust the special assessment periodically, but not
retroactively, so that the amount assessed in those cases does not
exceed the actual cost of providing the service or program.

All
moneys collected under division (E) of this section shall be paid to
the county treasurer for deposit into either a general special
projects fund or a fund established for a specific special project.
Moneys from a fund of that nature shall be disbursed upon an order of
the court, subject to an appropriation by the board of county
commissioners, in an amount no greater than the actual cost to the
court of a project. If a specific fund is terminated because of the
discontinuance of a program or service established under division (E)
of this section, the court may order, subject to an appropriation by
the board of county commissioners, that moneys remaining in the fund
be transferred to an account established under this division for a
similar purpose.

(2)
As used in division (E) of this section:

(a)
"Criminal cause" means a charge alleging the violation of a
statute or ordinance, or subsection of a statute or ordinance, that
requires a separate finding of fact or a separate plea before
disposition and of which the defendant may be found guilty, whether
filed as part of a multiple charge on a single summons, citation, or
complaint or as a separate charge on a single summons, citation, or
complaint. "Criminal cause" does not include separate
violations of the same statute or ordinance, or subsection of the
same statute or ordinance, unless each charge is filed on a separate
summons, citation, or complaint.

(b)
"Civil action or proceeding" means any civil litigation
that must be determined by judgment entry.

Sec.
2501.16.
(A)
Each court of appeals may appoint one or more official reporters, law
clerks, secretaries, and any other employees that the court considers
necessary for its efficient operation.

The
clerk of the court of common pleas, acting as the clerk of the court
of appeals for the county, shall perform the duties otherwise
performed and collect the fees otherwise collected by the clerk of
the court of common pleas, as set forth in section 2303.03 of the
Revised Code, and shall maintain the files and records of the court.
The clerk of the court of common pleas, acting as the clerk of the
court of appeals for the county, may refuse to accept for filing any
pleading or paper submitted for filing by a person who has been found
to be a vexatious litigator under section 2323.52 of the Revised Code
and who has failed to obtain leave from the court of appeals to
proceed under that section. The overhead expenses pertaining to the
office of the clerk of the court of common pleas that result from the
clerk's acting as clerk of the court of appeals for the county, other
than wages and salaries, shall be paid from the funds provided under
sections 2501.18 and 2501.181 of the Revised Code.

Each
officer and employee appointed pursuant to this section shall take an
oath of office, serve at the pleasure of the court, and perform any
duties that the court directs. Each reporter shall have the powers
that are vested in official reporters of the court of common pleas
under sections 2301.18 to 2301.26 of the Revised Code. Whenever an
opinion, per curiam, or report of a case has been prepared in
accordance with section 2503.20 of the Revised Code, the official
reporter immediately shall forward one copy of the opinion, per
curiam, or report to the reporter of the supreme court, without
expense to the reporter.

(B)
The court of appeals may determine that, for the efficient operation
of the court, additional funds are necessary to acquire and pay for
special projects of the court, including, but not limited to, the
acquisition of additional facilities or the rehabilitation of
existing facilities, the acquisition of equipment, the hiring and
training of staff, the employment of magistrates, the training and
education of judges, acting judges, and magistrates, community
service programs, and other related services. Upon that
determination, the court by rule may charge a fee, in addition to all
other court costs, on the filing of each case or cause over which the
court has jurisdiction. Fees collected by a court for special
projects of the court under this division shall not be used for
training or education that takes place outside of the

state
continental
United States
.

If
the court of appeals offers a special program or service in cases of
a specific type, the court by rule may assess an additional charge in
a case of that type, over and above court costs, to cover the special
program or service. The court shall adjust the special assessment
periodically, but not retroactively, so that the amount assessed in
those cases does not exceed the actual cost of providing the service
or program.

All
moneys collected under division (B) of this section shall be paid to
the county treasurer of the county selected as the principal seat of
that court of appeals for deposit into either a general special
projects fund or a fund established for a specific special project.
Moneys from a fund of that nature shall be disbursed upon an order of
the court in an amount no greater than the actual cost to the court
of a project. If a specific fund is terminated because of the
discontinuance of a program or service established under division (B)
of this section, the court may order that moneys remaining in the
fund be transferred to an account established under this division for
a similar purpose.

Sec.
4507.21.
(A)
Except as provided in section 4507.061 of the Revised Code, each
applicant for a driver's license shall file an application in the
office of the registrar of motor vehicles or of a deputy registrar.

(B)(1)
Except as provided in division (B)(4) of this section, each person
under twenty-one years of age applying for a driver's license issued
in this state and each person twenty-one years of age or older
applying for an initial limited term license in this state shall
present satisfactory evidence of having successfully completed one of
the following:

(a)
A driver training course approved by the director of public safety.

(b)
A driver training course comparable to a driver training course
described in division (B)(1)(a) of this section and administered by a
branch of the armed forces of the United States and completed by the
applicant while residing outside this state for the purpose of being
with or near any person serving in the armed forces of the United
States.

(2)
Each person under twenty-one years of age applying for a driver's
license also shall present, on a form prescribed by the registrar, an
affidavit signed by an eligible adult attesting that the person has
acquired at least fifty hours of actual driving experience, with at
least ten of those hours being at night.

(3)
Except as provided in division (B)(4) of this section, each person
twenty-one years of age or older applying for an initial limited term
license in this state also shall present, on a form prescribed by the
registrar, an affidavit signed by an adult who holds a current valid
driver's or commercial driver's license issued by this state that the
applicant has acquired at least fifty hours of actual driving
experience, with at least ten of those hours being at night,
accompanied by the signing adult.

(4)

Both

All

of
the following individuals are exempt from the requirements specified
in divisions (B)(1) and (3) of this section:

(a)
A person who receives a waiver of the examination by the registrar in
accordance with section 4507.10 of the Revised Code;

(b)
An initial limited term license applicant twenty-one years of age or
older who is from a country with which the registrar has a reciprocal
arrangement in accordance with section 4507.101 of the Revised Code
;

(c)
A person who possesses both a valid, unexpired visa issued by the
United States department of state and a valid, unexpired foreign
driver's license and who presents a form, prescribed by the
registrar, attesting to the person's relationship with either the
United States military, the United States department of defense, or
any of the subordinate agencies to the department of defense
.

(C)(1)
An applicant for an initial driver's license shall present
satisfactory evidence of successful completion of the abbreviated
driver training course for adults, approved by the director of public
safety under section 4508.02 of the Revised Code, if all of the
following apply:

(a)
The applicant is twenty-one years of age or older.

(b)
The applicant failed the road or maneuverability test required under
division (A)(2) of section 4507.11 of the Revised Code.

(c)
In the twelve months immediately preceding the date of application,
the applicant has not successfully completed a driver training
course.

(2)
An applicant shall present satisfactory evidence as required under
division (C)(1) of this section prior to attempting the test a second
or subsequent time.

(D)
If the registrar or deputy registrar determines that the applicant is
entitled to the driver's license, it shall be issued. If the
application shows that the applicant's license has been previously
canceled or suspended, the deputy registrar shall forward the
application to the registrar, who shall determine whether the license
shall be granted.

(E)
An applicant shall file an application under this section in
duplicate, and the deputy registrar issuing the license shall
immediately forward to the office of the registrar the original copy
of the application, together with the duplicate copy of any
certificate of completion if issued for purposes of division (B) of
this section. The registrar shall prescribe rules as to the manner in
which the deputy registrar files and maintains the applications and
other records. The registrar shall file every application for a
driver's or commercial driver's license and index them by name and
number, and shall maintain a suitable record of all licenses issued,
all convictions and bond forfeitures, all applications for licenses
denied, and all licenses that have been suspended or canceled.

(F)
For purposes of section 2313.06 of the Revised Code, the registrar
shall maintain accurate and current lists of the residents of each
county who are eighteen years of age or older, have been issued, on
and after January 1, 1984, driver's or commercial driver's licenses
that are valid and current, and would be electors if they were
registered to vote, regardless of whether they actually are
registered to vote. The lists shall contain the names, addresses,
dates of birth, duration of residence in this state, citizenship
status, and social security numbers, if the numbers are available, of
the licensees, and may contain any other information that the
registrar considers suitable.

(G)
Each person under eighteen years of age applying for a motorcycle
operator's endorsement or a restricted license enabling the applicant
to operate a motorcycle shall present satisfactory evidence of having
completed the courses of instruction in the motorcycle safety and
education program described in section 4508.08 of the Revised Code or
a comparable course of instruction administered by a branch of the
armed forces of the United States and completed by the applicant
while residing outside this state for the purpose of being with or
near any person serving in the armed forces of the United States. If
the registrar or deputy registrar then determines that the applicant
is entitled to the endorsement or restricted license, it shall be
issued.

(H)
No person shall knowingly make a false statement in an affidavit
presented in accordance with division (B)(2) of this section.

(I)
As used in this section, "eligible adult" means any of the
following persons:

(1)
A parent, guardian, or custodian of the applicant;

(2)
A person over the age of twenty-one who acts in loco parentis of the
applicant and who maintains proof of financial responsibility with
respect to the operation of a motor vehicle owned by the applicant or
with respect to the applicant's operation of any motor vehicle.

(J)
Whoever violates division (H) of this section is guilty of a minor
misdemeanor and shall be fined one hundred dollars.

Sec.
4513.60.
(A)(1)
The sheriff of a county or chief of a law enforcement agency of a
municipal corporation, township, port authority, conservancy
district, or township or joint police district, within the sheriff's
or chief's respective territorial jurisdiction, upon complaint of any
person adversely affected, may order into storage any motor vehicle,
other than an abandoned junk motor vehicle as defined in section
4513.63 of the Revised Code, that has been left on private
residential or private agricultural property for at least four hours
without the permission of the person having the right to the
possession of the property. The sheriff or chief, upon complaint of a
repair garage or place of storage, may order into storage any motor
vehicle, other than an abandoned junk motor vehicle, that has been
left at the garage or place of storage for a longer period than that
agreed upon. When ordering a motor vehicle into storage pursuant to
this division, a sheriff or chief may arrange for the removal of the
motor vehicle by a towing service and shall designate a storage
facility.

(2)
A towing service towing a motor vehicle under division (A)(1) of this
section shall remove the motor vehicle in accordance with that
division. The towing service shall deliver the motor vehicle to the
location designated by the sheriff or chief not more than two hours
after the time it is removed from the private property, unless the
towing service is unable to deliver the motor vehicle within two
hours due to an uncontrollable force, natural disaster, or other
event that is not within the power of the towing service.

(3)
Subject to division (B) of this section, the owner of a motor vehicle
that has been removed pursuant to this division may recover the
vehicle only in accordance with division (D) of this section.

(4)
As used in this section, "private residential property"
means private property on which is located one or more structures
that are used as a home, residence, or sleeping place by one or more
persons, if no more than three separate households are maintained in
the structure or structures. "Private residential property"
does not include any private property on which is located one or more
structures that are used as a home, residence, or sleeping place by
two or more persons, if more than three separate households are
maintained in the structure or structures.

(B)
If the owner or operator of a motor vehicle that has been ordered
into storage pursuant to division (A)(1) of this section arrives
after the motor vehicle has been prepared for removal, but prior to
its actual removal from the property, the towing service shall give
the owner or operator oral or written notification at the time of
such arrival that the vehicle owner or operator may pay a fee of not
more than one-half of the fee for the removal of the motor vehicle
established by the public utilities commission in rules adopted under
section 4921.25 of the Revised Code, in order to obtain release of
the motor vehicle. However, if the vehicle is within a municipal
corporation and the municipal corporation has established a vehicle
removal fee, the towing service shall give the owner or operator oral
or written notification that the owner or operator may pay not more
than one-half of that fee to obtain release of the motor vehicle.
That fee may be paid by use of a major credit card unless the towing
service uses a mobile credit card processor and mobile service is not
available at the time of the transaction.

Upon
payment of the applicable fee, the towing service shall give the
vehicle owner or operator a receipt showing both the full amount
normally assessed and the actual amount received and shall release
the motor vehicle to the owner or operator. Upon its release, the
owner or operator immediately shall move it so that it is not on the
private residential or private agricultural property without the
permission of the person having the right to possession of the
property, or is not at the garage or place of storage without the
permission of the owner, whichever is applicable.

(C)(1)
Each county sheriff and each chief of a law enforcement agency of a
municipal corporation, township, port authority, conservancy
district, or township or joint police district shall maintain a
record of motor vehicles that the sheriff or chief orders into
storage pursuant to division (A)(1) of this section. The record shall
include an entry for each such motor vehicle that identifies the
motor vehicle's license number, make, model, and color, the location
from which it was removed, the date and time of its removal, the
telephone number of the person from whom it may be recovered, and the
address of the place to which it has been taken and from which it may
be recovered. A sheriff or chief shall provide any information in the
record that pertains to a particular motor vehicle to any person who,
either in person or pursuant to a telephone call, identifies self as
the owner or operator of the motor vehicle and requests information
pertaining to its location.

(2)
Any person who registers a complaint that is the basis of a sheriff's
or chief's order for the removal and storage of a motor vehicle under
division (A)(1) of this section shall provide the identity of the law
enforcement agency with which the complaint was registered to any
person who identifies self as the owner or operator of the motor
vehicle and requests information pertaining to its location.

(D)(1)
The owner or lienholder of a motor vehicle that is ordered into
storage pursuant to division (A)(1) of this section may reclaim it
upon both of the following:

(a)
Payment of all applicable fees established by the public utilities
commission in rules adopted under section 4921.25 of the Revised Code
or, if the vehicle was towed within a municipal corporation that has
established fees for vehicle removal and storage, payment of all
applicable fees established by the municipal corporation.

Section 2930.11 of the Revised Code does not apply with regard to the
payment of fees for motor vehicle removal and storage under this
section.

(b)
Presentation of proof of ownership, which may be evidenced by a
certificate of title to the motor vehicle, a certificate of
registration for the motor vehicle, or a lease agreement.

When
the owner of a vehicle towed under this section retrieves the
vehicle, the towing service or storage facility in possession of the
vehicle shall give the owner written notice that if the owner
disputes that the motor vehicle was lawfully towed, the owner may be
able to file a civil action under section 4513.611 of the Revised
Code.

(2)
Upon presentation of proof of ownership as required under division
(D)(1)(b) of this section, the owner of a motor vehicle that is
ordered into storage under division (A)(1) of this section may
retrieve any personal items from the motor vehicle without retrieving
the vehicle and without paying any fee. However, a towing service or
storage facility may charge an after-hours retrieval fee established
by the public utilities commission in rules adopted under section
4921.25 of the Revised Code if the owner retrieves the personal items
after hours, unless the towing service or storage facility fails to
provide the notice required under division (B)(3) of section 4513.69
of the Revised Code, if applicable. The owner of a motor vehicle
shall not do either of the following:

(a)
Retrieve any personal item that has been determined by the sheriff or
chief, as applicable, to be necessary to a criminal investigation;

(b)
Retrieve any personal item from a vehicle if it would endanger the
safety of the owner, unless the owner agrees to sign a waiver of
liability.

For
purposes of division (D)(2) of this section, "personal items"
do not include any items that are attached to the motor vehicle.

(3)
If a motor vehicle that is ordered into storage pursuant to division
(A)(1) of this section remains unclaimed by the owner for thirty
days, the procedures established by sections 4513.61 and 4513.62 of
the Revised Code apply.

(E)(1)
No person shall remove, or cause the removal of, any motor vehicle
from any private residential or private agricultural property other
than in accordance with division (A)(1) of this section or sections
4513.61 to 4513.65 of the Revised Code.

(2)
No towing service or storage facility shall fail to comply with the
requirements of this section.

(F)
This section does not apply to any private residential or private
agricultural property that is established as a private tow-away zone
in accordance with section 4513.601 of the Revised Code.

(G)
Whoever violates division (E) of this section is guilty of a minor
misdemeanor.

Sec.
4513.61.
(A)
The sheriff of a county or chief of a law enforcement agency of a
municipal corporation, township, port authority, conservancy
district, university campus police department, park district police
force, or township or joint police district, within the sheriff's or
chief's respective territorial jurisdiction, or a state highway
patrol trooper, natural resources officer, or wildlife officer, upon
notification to the sheriff, chief, or department of natural
resources, as applicable, of such action and of the location of the
place of storage, may order into storage any motor vehicle, including
an abandoned junk motor vehicle as defined in section 4513.63 of the
Revised Code, that:

(1)
Has come into the possession of the sheriff, chief, state highway
patrol trooper, or officer as a result of the performance of the
sheriff's, chief's, trooper's, or officer's duties; or

(2)
Has been left on a public street or other property open to the public
for purposes of vehicular travel, or upon or within the right-of-way
of any road or highway, for forty-eight hours or longer without
notification to the sheriff, chief, or department of the reasons for
leaving the motor vehicle in such place. However, when such a motor
vehicle constitutes an obstruction to traffic it may be ordered into
storage immediately unless either of the following applies:

(a)
The vehicle was involved in an accident and is subject to section
4513.66 of the Revised Code;

(b)
The vehicle is a commercial motor vehicle. If the vehicle is a
commercial motor vehicle, the sheriff, chief, trooper, or officer
shall allow the owner or operator of the vehicle the opportunity to
arrange for the removal of the motor vehicle within a period of time
specified by the sheriff, chief, trooper, or officer. If the sheriff,
chief, trooper, or officer determines that the vehicle cannot be
removed within the specified period of time, the sheriff, chief,
trooper, or officer shall order the removal of the vehicle.

Subject
to division (C) of this section, the sheriff, chief, or department
shall designate the place of storage of any motor vehicle so ordered
removed.

(B)
If the sheriff, chief, trooper, or officer issues an order under
division (A) of this section and arranges for the removal of a motor
vehicle by a towing service, the towing service shall deliver the
motor vehicle to the location designated by the sheriff, chief, or
department not more than two hours after the time it is removed.

(C)(1)
The sheriff, chief, or department shall cause a search to be made of
the records of an applicable entity listed in division (F)(1) of
section 4513.601 of the Revised Code to ascertain the identity of the
owner and any lienholder of a motor vehicle ordered into storage by
the sheriff, chief, trooper, or officer within five business days of
the removal of the vehicle. Upon obtaining such identity, the
sheriff, chief, or department shall send or cause

notice

to be sent to the owner and any lienholder at the owner's and any
lienholder's last known address by certified or express mail with
return receipt requested, by certified mail with electronic tracking,
or by a commercial carrier service utilizing any form of delivery
requiring a signed receipt. The notice shall inform the owner and any
lienholder that the motor vehicle will be declared a nuisance and
disposed of if not claimed within ten days of the date of the sending
of the notice.

(2)
The owner or lienholder of the motor vehicle is responsible for
payment of any expenses or charges incurred in its removal and
storage and may reclaim the motor vehicle upon payment of those
expenses or charges, and presentation of proof of ownership, which
may be evidenced by a certificate of title or memorandum certificate
of title to the motor vehicle, a certificate of registration for the
motor vehicle, or a lease agreement.
Upon

Section
2930.11 of the Revised Code does not apply with regard to the payment
of fees for motor vehicle removal and storage under this section.

Upon

presentation
of proof of ownership evidenced as provided above, the owner of the
motor vehicle also may retrieve any personal items from the vehicle
without retrieving the vehicle and without paying any fee. However, a
towing service or storage facility may charge an after-hours
retrieval fee established by the public utilities commission in rules
adopted under section 4921.25 of the Revised Code if the owner
retrieves the personal items after hours, unless the towing service
or storage facility fails to provide the notice required under
division (B)(3) of section 4513.69 of the Revised Code, if
applicable. However, the owner shall not do either of the following:

(a)
Retrieve any personal item that has been determined by the sheriff,
chief, trooper, or officer, as applicable, to be necessary to a
criminal investigation;

(b)
Retrieve any personal item from a vehicle if it would endanger the
safety of the owner, unless the owner agrees to sign a waiver of
liability.

For
purposes of division (C)(2) of this section, "personal items"
do not include any items that are attached to the vehicle.

(3)
If the owner or lienholder of the motor vehicle reclaims it after a
search of the applicable records has been conducted and after notice
has been sent to the owner and any lienholder as described in this
section, and the search was conducted by the place of storage, and
the notice was sent to the motor vehicle owner by the place of
storage, the owner or lienholder shall pay to the place of storage a
processing fee of twenty-five dollars, in addition to any expenses or
charges incurred in the removal and storage of the vehicle.

(D)
If the owner or lienholder makes no claim to the motor vehicle within
ten days of the date of sending the notice, and if the vehicle is to
be disposed of at public auction as provided in section 4513.62 of
the Revised Code, the sheriff, chief, or department, without charge
to any party, shall file with the clerk of courts of the county in
which the place of storage is located an affidavit showing compliance
with the requirements of this section. Upon presentation of the
affidavit, the clerk, without charge, shall issue a salvage
certificate of title, free and clear of all liens and encumbrances,
to the sheriff, chief, or department. If the vehicle is to be
disposed of to a motor vehicle salvage dealer or other facility as
provided in section 4513.62 of the Revised Code, the sheriff, chief,
or department shall execute in triplicate an affidavit, as prescribed
by the registrar of motor vehicles, describing the motor vehicle and
the manner in which it was disposed of, and that all requirements of
this section have been complied with. The sheriff, chief, or
department shall retain the original of the affidavit for the
sheriff's, chief's, or department's records, and shall furnish two
copies to the motor vehicle salvage dealer or other facility. Upon
presentation of a copy of the affidavit by the motor vehicle salvage
dealer, the clerk of courts, within thirty days of the presentation,
shall issue a salvage certificate of title, free and clear of all
liens and encumbrances.

(E)
Whenever a motor vehicle salvage dealer or other facility receives an
affidavit for the disposal of a motor vehicle as provided in this
section, the dealer or facility shall not be required to obtain an
Ohio certificate of title to the motor vehicle in the dealer's or
facility's own name if the vehicle is dismantled or destroyed and
both copies of the affidavit are delivered to the clerk of courts.

(F)
No towing service or storage facility shall fail to comply with this
section.

Sec.
4513.66.
(A)
If a motor vehicle accident occurs on any highway, public street, or
other property open to the public for purposes of vehicular travel
and if any motor vehicle, cargo, or personal property that has been
damaged or spilled as a result of the motor vehicle accident is
blocking the highway, street, or other property or is otherwise
endangering public safety, a public safety official may do either of
the following without the consent of the owner but with the approval
of the law enforcement agency conducting any investigation of the
accident:

(1)
Remove, or order the removal of, the motor vehicle if the motor
vehicle is unoccupied, cargo, or personal property from the portion
of the highway, public street, or property ordinarily used for
vehicular travel on the highway, public street, or other property
open to the public for purposes of vehicular travel.

(2)
If the motor vehicle is a commercial motor vehicle, allow the owner
or operator of the vehicle the opportunity to arrange for the removal
of the motor vehicle within a period of time specified by the public
safety official. If the public safety official determines that the
motor vehicle cannot be removed within the specified period of time,
the public safety official shall remove or order the removal of the
motor vehicle.

(B)(1)
Except as provided in division (B)(2) of this section, the department
of transportation, any employee of the department of transportation,
or a public safety official who authorizes or participates in the
removal of any unoccupied motor vehicle, cargo, or personal property
as authorized by division (A) of this section, regardless of whether
the removal is executed by a private towing service, is not liable
for civil damages for any injury, death, or loss to person or
property that results from the removal of that unoccupied motor
vehicle, cargo, or personal property. Further, except as provided in
division (B)(2) of this section, if a public safety official
authorizes, employs, or arranges to have a private towing service
remove any unoccupied motor vehicle, cargo, or personal property as
authorized by division (A) of this section, that private towing
service is not liable for civil damages for any injury, death, or
loss to person or property that results from the removal of that
unoccupied motor vehicle, cargo, or personal property.

(2)
Division (B)(1) of this section does not apply to any of the
following:

(a)
Any person or entity involved in the removal of an unoccupied motor
vehicle, cargo, or personal property pursuant to division (A) of this
section if that removal causes or contributes to the release of a
hazardous material or to structural damage to the roadway;

(b)
A private towing service that was not authorized, employed, or
arranged by a public safety official to remove an unoccupied motor
vehicle, cargo, or personal property under this section;

(c)
Except as provided in division (B)(2)(d) of this section, a private
towing service that was authorized, employed, or arranged by a public
safety official to perform the removal of the unoccupied motor
vehicle, cargo, or personal property but the private towing service
performed the removal in a negligent manner;

(d)
A private towing service that was authorized, employed, or arranged
by a public safety official to perform the removal of the unoccupied
motor vehicle, cargo, or personal property that was endangering
public safety but the private towing service performed the removal in
a reckless manner.

(C)

Section
2930.11 of the Revised Code does not apply with regard to the payment
of fees for motor vehicle removal and storage under this section.

(D)

As
used in this section:

(1)
"Public safety official" means any of the following:

(a)
The sheriff of the county, or the chief of a law enforcement agency
in the municipal corporation, township, port authority, conservancy
district, university campus police department, park district police
force, or township or joint police district, in which the accident
occurred;

(b)
A state highway patrol trooper;

(c)
The chief of the fire department having jurisdiction where the
accident occurred;

(d)
A duly authorized subordinate acting on behalf of an official
specified in divisions
(C)(1)(a)
(D)(1)(a)

to (c) of this section;

(e)
A natural resources officer or a wildlife officer.

(2)
"Hazardous material" has the same meaning as in section
2305.232 of the Revised Code.

Sec.
5101.546.
(A)
As used in this section, "payment error rate" has the same
meaning as in 7 U.S.C. 2025(c)(2).

(B)(1)
Not later than ninety days after the effective date of this section,
the department of job and family services shall develop a methodology
and technical system to determine payment error rates within the
supplemental nutrition assistance program. The methodology and
technical system shall follow the procedures outlined in the quality
control review handbook published by the United States food and
nutrition service in accordance with 7 C.F.R. 275.14, except that the
methodology and technical system may deviate from the outlined
procedures with regard to payment errors that are not subject to the
procedures outlined in the handbook.

(2)
The methodology and technical system shall distinguish payment errors
that result from each of the following:

(a)
Agency errors not including fraud for each county participating in
the program;

(b)
Assistance group errors not including fraud for each county
participating in the program;

(c)
Errors resulting from the Ohio benefits program on a statewide basis.

(C)
Prior to implementing the methodology and technical system required
under division (B) of this section, the department of job and family
services shall consult with the chairpersons of the finance
committees of both the house of representatives and the senate.

(D)
Upon implementation of the methodology and technical system, the
department shall provide updates concerning payment error rates in
the supplemental nutrition assistance program to the chairpersons of
the finance committees of both the house of representatives and the
senate on a quarterly basis.

Sec.
5101.98.
(A)
Quarterly, the department of job and family services shall compile a
report on public assistance programs in this state, including the
following information:

(1)
Regarding the supplemental nutrition assistance program
,
the number of
:

(a)

Accounts

The
number of accounts
with
high balances, as determined by the department;

(b)

Out-of-state

The
number of out-of-state
transactions;

(c)

Transactions

The
number of transactions
when
the final amount processed was a whole dollar amount without
additional cents
;

(d)
Beginning with the quarterly report submitted during the second
quarter of calendar year 2026, the payment error rate for the
program, including all of the following:

(i)
Each distinct payment error calculated in accordance with the
methodology and technical system established under section 5101.546
of the Revised Code;

(ii)
Payment error rates for each county;

(iii)
The payment error rate for the state as a whole
.

(2)
Regarding public assistance programs in this state, including the
supplemental nutrition assistance program, temporary assistance for
needy families, or cash assistance, the number of:

(a)
Payments made in error, and the dollar amount of those payments;

(b)
Work requirement exemptions issued;

(c)
Confirmed cases of intentional program violation and fraud.

(B)
The department shall submit the report to the president of the senate
and the speaker of the house of representatives,
who
shall distribute the report to
the
chairs of any legislative committee with jurisdiction over public
assistance
,
and the chairs and ranking members of the finance committees of both
the house of representatives and the senate
.

Sec.
5119.89.
The
director of behavioral health shall consult with the superintendent
of insurance as required by section 3901.90 of the Revised Code to
develop consumer and payer education on behavioral health insurance
parity and establish and promote a consumer hotline to collect
information and help consumers understand and access their insurance
benefits.

The
department of behavioral health and the department of insurance shall
jointly report annually on the departments' efforts, which shall
include information on consumer and payer outreach activities and
identification of trends and barriers to access and coverage in this
state. The departments shall submit the report to the general
assembly
,
the joint medicaid oversight committee,

and the governor
,

not later than the thirtieth day of January of each year.

Sec.
5747.01.
Except
as otherwise expressly provided or clearly appearing from the
context, any term used in this chapter that is not otherwise defined
in this section has the same meaning as when used in a comparable
context in the laws of the United States relating to federal income
taxes or if not used in a comparable context in those laws, has the
same meaning as in section 5733.40 of the Revised Code. Any reference
in this chapter to the Internal Revenue Code includes other laws of
the United States relating to federal income taxes.

As
used in this chapter:

(A)
"Adjusted gross income" or "Ohio adjusted gross
income" means federal adjusted gross income, as defined and used
in the Internal Revenue Code, adjusted as provided in this section:

(1)
Add interest or dividends on obligations or securities of any state
or of any political subdivision or authority of any state, other than
this state and its subdivisions and authorities.

(2)
Add interest or dividends on obligations of any authority,
commission, instrumentality, territory, or possession of the United
States to the extent that the interest or dividends are exempt from
federal income taxes but not from state income taxes.

(3)
Deduct interest or dividends on obligations of the United States and
its territories and possessions or of any authority, commission, or
instrumentality of the United States to the extent that the interest
or dividends are included in federal adjusted gross income but exempt
from state income taxes under the laws of the United States.

(4)
Deduct disability and survivor's benefits to the extent included in
federal adjusted gross income.

(5)
Deduct the following, to the extent not otherwise deducted or
excluded in computing federal or Ohio adjusted gross income:

(a)
Benefits under Title II of the Social Security Act and tier 1
railroad retirement;

(b)
Railroad retirement benefits, other than tier 1 railroad retirement
benefits, to the extent such amounts are exempt from state taxation
under federal law.

(6)
Deduct the amount of wages and salaries, if any, not otherwise
allowable as a deduction but that would have been allowable as a
deduction in computing federal adjusted gross income for the taxable
year, had the work opportunity tax credit allowed and determined
under sections 38, 51, and 52 of the Internal Revenue Code not been
in effect.

(7)
Deduct any interest or interest equivalent on public obligations and
purchase obligations to the extent that the interest or interest
equivalent is included in federal adjusted gross income.

(8)
Add any loss or deduct any gain resulting from the sale, exchange, or
other disposition of public obligations to the extent that the loss
has been deducted or the gain has been included in computing federal
adjusted gross income.

(9)
Deduct or add amounts, as provided under section 5747.70 of the
Revised Code, related to contributions made to or tuition units
purchased under a qualified tuition program established pursuant to
section 529 of the Internal Revenue Code.

(10)(a)
Deduct, to the extent not otherwise allowable as a deduction or
exclusion in computing federal or Ohio adjusted gross income for the
taxable year, the amount the taxpayer paid during the taxable year
for medical care insurance and qualified long-term care insurance for
the taxpayer, the taxpayer's spouse, and dependents. No deduction for
medical care insurance under division (A)(10)(a) of this section
shall be allowed either to any taxpayer who is eligible to
participate in any subsidized health plan maintained by any employer
of the taxpayer or of the taxpayer's spouse, or to any taxpayer who
is entitled to, or on application would be entitled to, benefits
under part A of Title XVIII of the "Social Security Act,"
49 Stat. 620 (1935), 42 U.S.C. 301, as amended. For the purposes of
division (A)(10)(a) of this section, "subsidized health plan"
means a health plan for which the employer pays any portion of the
plan's cost. The deduction allowed under division (A)(10)(a) of this
section shall be the net of any related premium refunds, related
premium reimbursements, or related insurance premium dividends
received during the taxable year.

(b)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income during the taxable year, the
amount the taxpayer paid during the taxable year, not compensated for
by any insurance or otherwise, for medical care of the taxpayer, the
taxpayer's spouse, and dependents, to the extent the expenses exceed
seven and one-half per cent of the taxpayer's federal adjusted gross
income.

(c)
For purposes of division (A)(10) of this section, "medical care"
has the meaning given in section 213 of the Internal Revenue Code,
subject to the special rules, limitations, and exclusions set forth
therein, and "qualified long-term care" has the same
meaning given in section 7702B(c) of the Internal Revenue Code.
Solely for purposes of division (A)(10)(a) of this section,
"dependent" includes a person who otherwise would be a
"qualifying relative" and thus a "dependent"
under section 152 of the Internal Revenue Code but for the fact that
the person fails to meet the income and support limitations under
section 152(d)(1)(B) and (C) of the Internal Revenue Code.

(11)(a)
Deduct any amount included in federal adjusted gross income solely
because the amount represents a reimbursement or refund of expenses
that in any year the taxpayer had deducted as an itemized deduction
pursuant to section 63 of the Internal Revenue Code and applicable
United States department of the treasury regulations. The deduction
otherwise allowed under division (A)(11)(a) of this section shall be
reduced to the extent the reimbursement is attributable to an amount
the taxpayer deducted under this section in any taxable year.

(b)
Add any amount not otherwise included in Ohio adjusted gross income
for any taxable year to the extent that the amount is attributable to
the recovery during the taxable year of any amount deducted or
excluded in computing federal or Ohio adjusted gross income in any
taxable year.

(12)
Deduct any portion of the deduction described in section 1341(a)(2)
of the Internal Revenue Code, for repaying previously reported income
received under a claim of right, that meets both of the following
requirements:

(a)
It is allowable for repayment of an item that was included in the
taxpayer's adjusted gross income for a prior taxable year and did not
qualify for a credit under division (A) or (B) of section 5747.05 of
the Revised Code for that year;

(b)
It does not otherwise reduce the taxpayer's adjusted gross income for
the current or any other taxable year.

(13)
Deduct an amount equal to the deposits made to, and net investment
earnings of, a medical savings account during the taxable year, in
accordance with section 3924.66 of the Revised Code. The deduction
allowed by division (A)(13) of this section does not apply to medical
savings account deposits and earnings otherwise deducted or excluded
for the current or any other taxable year from the taxpayer's federal
adjusted gross income.

(14)(a)
Add an amount equal to the funds withdrawn from a medical savings
account during the taxable year, and the net investment earnings on
those funds, when the funds withdrawn were used for any purpose other
than to reimburse an account holder for, or to pay, eligible medical
expenses, in accordance with section 3924.66 of the Revised Code;

(b)
Add the amounts distributed from a medical savings account under
division (A)(2) of section 3924.68 of the Revised Code during the
taxable year.

(15)
Add any amount claimed as a credit under section 5747.059 of the
Revised Code to the extent that such amount satisfies either of the
following:

(a)
The amount was deducted or excluded from the computation of the
taxpayer's federal adjusted gross income as required to be reported
for the taxpayer's taxable year under the Internal Revenue Code;

(b)
The amount resulted in a reduction of the taxpayer's federal adjusted
gross income as required to be reported for any of the taxpayer's
taxable years under the Internal Revenue Code.

(16)
Deduct the amount contributed by the taxpayer to an individual
development account program established by a county department of job
and family services pursuant to sections 329.11 to 329.14 of the
Revised Code for the purpose of matching funds deposited by program
participants. On request of the tax commissioner, the taxpayer shall
provide any information that, in the tax commissioner's opinion, is
necessary to establish the amount deducted under division (A)(16) of
this section.

(17)(a)(i)
Subject to divisions (A)(17)(a)(iii), (iv), and (v) of this section,
add five-sixths of the amount of depreciation expense allowed by
subsection (k) of section 168 of the Internal Revenue Code, including
the taxpayer's proportionate or distributive share of the amount of
depreciation expense allowed by that subsection to a pass-through
entity in which the taxpayer has a direct or indirect ownership
interest.

(ii)
Subject to divisions (A)(17)(a)(iii), (iv), and (v) of this section,
add five-sixths of the amount of qualifying section 179 depreciation
expense, including the taxpayer's proportionate or distributive share
of the amount of qualifying section 179 depreciation expense allowed
to any pass-through entity in which the taxpayer has a direct or
indirect ownership interest.

(iii)
Subject to division (A)(17)(a)(v) of this section, for taxable years
beginning in 2012 or thereafter, if the increase in income taxes
withheld by the taxpayer is equal to or greater than ten per cent of
income taxes withheld by the taxpayer during the taxpayer's
immediately preceding taxable year, "two-thirds" shall be
substituted for "five-sixths" for the purpose of divisions
(A)(17)(a)(i) and (ii) of this section.

(iv)
Subject to division (A)(17)(a)(v) of this section, for taxable years
beginning in 2012 or thereafter, a taxpayer is not required to add an
amount under division (A)(17) of this section if the increase in
income taxes withheld by the taxpayer and by any pass-through entity
in which the taxpayer has a direct or indirect ownership interest is
equal to or greater than the sum of (I) the amount of qualifying
section 179 depreciation expense and (II) the amount of depreciation
expense allowed to the taxpayer by subsection (k) of section 168 of
the Internal Revenue Code, and including the taxpayer's proportionate
or distributive shares of such amounts allowed to any such
pass-through entities.

(v)
If a taxpayer directly or indirectly incurs a net operating loss for
the taxable year for federal income tax purposes, to the extent such
loss resulted from depreciation expense allowed by subsection (k) of
section 168 of the Internal Revenue Code and by qualifying section
179 depreciation expense, "the entire" shall be substituted
for "five-sixths of the" for the purpose of divisions
(A)(17)(a)(i) and (ii) of this section.

The
tax commissioner, under procedures established by the commissioner,
may waive the add-backs related to a pass-through entity if the
taxpayer owns, directly or indirectly, less than five per cent of the
pass-through entity.

(b)
Nothing in division (A)(17) of this section shall be construed to
adjust or modify the adjusted basis of any asset.

(c)
To the extent the add-back required under division (A)(17)(a) of this
section is attributable to property generating nonbusiness income or
loss allocated under section 5747.20 of the Revised Code, the
add-back shall be sitused to the same location as the nonbusiness
income or loss generated by the property for the purpose of
determining the credit under division (A) of section 5747.05 of the
Revised Code. Otherwise, the add-back shall be apportioned, subject
to one or more of the four alternative methods of apportionment
enumerated in section 5747.21 of the Revised Code.

(d)
For the purposes of division (A)(17)(a)(v) of this section, net
operating loss carryback and carryforward shall not include the
allowance of any net operating loss deduction carryback or
carryforward to the taxable year to the extent such loss resulted
from depreciation allowed by section 168(k) of the Internal Revenue
Code and by the qualifying section 179 depreciation expense amount.

(e)
For the purposes of divisions (A)(17) and (18) of this section:

(i)
"Income taxes withheld" means the total amount withheld and
remitted under sections 5747.06 and 5747.07 of the Revised Code by an
employer during the employer's taxable year.

(ii)
"Increase in income taxes withheld" means the amount by
which the amount of income taxes withheld by an employer during the
employer's current taxable year exceeds the amount of income taxes
withheld by that employer during the employer's immediately preceding
taxable year.

(iii)
"Qualifying section 179 depreciation expense" means the
difference between (I) the amount of depreciation expense directly or
indirectly allowed to a taxpayer under section 179 of the Internal
Revised Code, and (II) the amount of depreciation expense directly or
indirectly allowed to the taxpayer under section 179 of the Internal
Revenue Code as that section existed on December 31, 2002.

(18)(a)
If the taxpayer was required to add an amount under division
(A)(17)(a) of this section for a taxable year, deduct one of the
following:

(i)
One-fifth of the amount so added for each of the five succeeding
taxable years if the amount so added was five-sixths of qualifying
section 179 depreciation expense or depreciation expense allowed by
subsection (k) of section 168 of the Internal Revenue Code;

(ii)
One-half of the amount so added for each of the two succeeding
taxable years if the amount so added was two-thirds of such
depreciation expense;

(iii)
One-sixth of the amount so added for each of the six succeeding
taxable years if the entire amount of such depreciation expense was
so added.

(b)
If the amount deducted under division (A)(18)(a) of this section is
attributable to an add-back allocated under division (A)(17)(c) of
this section, the amount deducted shall be sitused to the same
location. Otherwise, the deduction shall be apportioned using the
apportionment factors for the taxable year in which the deduction is
taken, subject to one or more of the four alternative methods of
apportionment enumerated in section 5747.21 of the Revised Code.

(c)
No deduction is available under division (A)(18)(a) of this section
with regard to any depreciation allowed by section 168(k) of the
Internal Revenue Code and by the qualifying section 179 depreciation
expense amount to the extent that such depreciation results in or
increases a federal net operating loss carryback or carryforward. If
no such deduction is available for a taxable year, the taxpayer may
carry forward the amount not deducted in such taxable year to the
next taxable year and add that amount to any deduction otherwise
available under division (A)(18)(a) of this section for that next
taxable year. The carryforward of amounts not so deducted shall
continue until the entire addition required by division (A)(17)(a) of
this section has been deducted.

(19)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income for the taxable year, the
amount the taxpayer received during the taxable year as reimbursement
for life insurance premiums under section 5919.31 of the Revised
Code.

(20)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income for the taxable year, the
amount the taxpayer received during the taxable year as a death
benefit paid by the adjutant general under section 5919.33 of the
Revised Code.

(21)
Deduct, to the extent included in federal adjusted gross income and
not otherwise allowable as a deduction or exclusion in computing
federal or Ohio adjusted gross income for the taxable year, military
pay and allowances received by the taxpayer during the taxable year
for active duty service in the armed
services

forces

of
the United States, as defined in section 5907.01 of the Revised Code,
or reserve components thereof or the national guard. The deduction
may not be claimed for military pay and allowances received by the
taxpayer while the taxpayer is stationed in this state.

(22)
Deduct, to the extent not otherwise allowable as a deduction or
exclusion in computing federal or Ohio adjusted gross income for the
taxable year and not otherwise compensated for by any other source,
the amount of qualified organ donation expenses incurred by the
taxpayer during the taxable year, not to exceed ten thousand dollars.
A taxpayer may deduct qualified organ donation expenses only once for
all taxable years beginning with taxable years beginning in 2007.

For
the purposes of division (A)(22) of this section:

(a)
"Human organ" means all or any portion of a human liver,
pancreas, kidney, intestine, or lung, and any portion of human bone
marrow.

(b)
"Qualified organ donation expenses" means travel expenses,
lodging expenses, and wages and salary forgone by a taxpayer in
connection with the taxpayer's donation, while living, of one or more
of the taxpayer's human organs to another human being.

(23)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income for the taxable year, amounts
received by the taxpayer as retired personnel pay for service in the
uniformed services or reserve components thereof, or the national
guard, or received by the surviving spouse or former spouse of such a
taxpayer under the survivor benefit plan on account of such a
taxpayer's death. If the taxpayer receives income on account of
retirement paid under the federal civil service retirement system or
federal employees retirement system, or under any successor
retirement program enacted by the congress of the United States that
is established and maintained for retired employees of the United
States government, and such retirement income is based, in whole or
in part, on credit for the taxpayer's uniformed service, the
deduction allowed under this division shall include only that portion
of such retirement income that is attributable to the taxpayer's
uniformed service, to the extent that portion of such retirement
income is otherwise included in federal adjusted gross income and is
not otherwise deducted under this section. Any amount deducted under
division (A)(23) of this section is not included in a taxpayer's
adjusted gross income for the purposes of section 5747.055 of the
Revised Code. No amount may be deducted under division (A)(23) of
this section on the basis of which a credit was claimed under section
5747.055 of the Revised Code.

(24)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income for the taxable year, the
amount the taxpayer received during the taxable year from the
military injury relief fund created in section 5902.05 of the Revised
Code.

(25)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income for the taxable year, the
amount the taxpayer received as a veterans bonus during the taxable
year from the Ohio department of veterans services as authorized by
Section 2r of Article VIII, Ohio Constitution.

(26)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income for the taxable year, any
income derived from a transfer agreement or from the enterprise
transferred under that agreement under section 4313.02 of the Revised
Code.

(27)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income for the taxable year, Ohio
college opportunity or federal Pell grant amounts received by the
taxpayer or the taxpayer's spouse or dependent pursuant to section
3333.122 of the Revised Code or 20 U.S.C. 1070a, et seq., and used to
pay room or board furnished by the educational institution for which
the grant was awarded at the institution's facilities, including meal
plans administered by the institution. For the purposes of this
division, receipt of a grant includes the distribution of a grant
directly to an educational institution and the crediting of the grant
to the enrollee's account with the institution.

(28)
Deduct from the portion of an individual's federal adjusted gross
income that is business income, to the extent not otherwise deducted
or excluded in computing federal adjusted gross income for the
taxable year, one hundred twenty-five thousand dollars for each
spouse if spouses file separate returns under section 5747.08 of the
Revised Code or two hundred fifty thousand dollars for all other
individuals.

(29)
Deduct, as provided under section 5747.78 of the Revised Code,
contributions to ABLE savings accounts made in accordance with
sections 113.50 to 113.56 of the Revised Code.

(30)(a)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income during the taxable year, all of
the following:

(i)
Compensation paid to a qualifying employee described in division
(A)(14)(a) of section 5703.94 of the Revised Code to the extent such
compensation is for disaster work conducted in this state during a
disaster response period pursuant to a qualifying solicitation
received by the employee's employer;

(ii)
Compensation paid to a qualifying employee described in division
(A)(14)(b) of section 5703.94 of the Revised Code to the extent such
compensation is for disaster work conducted in this state by the
employee during the disaster response period on critical
infrastructure owned or used by the employee's employer;

(iii)
Income received by an out-of-state disaster business for disaster
work conducted in this state during a disaster response period, or,
if the out-of-state disaster business is a pass-through entity, a
taxpayer's distributive share of the pass-through entity's income
from the business conducting disaster work in this state during a
disaster response period, if, in either case, the disaster work is
conducted pursuant to a qualifying solicitation received by the
business.

(b)
All terms used in division (A)(30) of this section have the same
meanings as in section 5703.94 of the Revised Code.

(31)
For a taxpayer who is a qualifying Ohio educator, deduct, to the
extent not otherwise deducted or excluded in computing federal or
Ohio adjusted gross income for the taxable year, the lesser of three
hundred dollars or the amount of expenses described in subsections
(a)(2)(D)(i) and (ii) of section 62 of the Internal Revenue Code paid
or incurred by the taxpayer during the taxpayer's taxable year in
excess of the amount the taxpayer is authorized to deduct for that
taxable year under subsection (a)(2)(D) of that section.

(32)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income for the taxable year, amounts
received by the taxpayer as a disability severance payment, computed
under 10 U.S.C. 1212, following discharge or release under honorable
conditions from the armed forces of the United States, as defined in
section 5907.01 of the Revised Code.

(33)
Deduct, to the extent not otherwise deducted or excluded in computing
federal adjusted gross income or Ohio adjusted gross income, amounts
not subject to tax due to an agreement entered into under division
(A)(2) of section 5747.05 of the Revised Code.

(34)
Deduct amounts as provided under section 5747.79 of the Revised Code
related to the taxpayer's qualifying capital gains and deductible
payroll.

To
the extent a qualifying capital gain described under division (A)(34)
of this section is business income, the taxpayer shall deduct those
gains under this division before deducting any such gains under
division (A)(28) of this section.

(35)(a)
For taxable years beginning in or after 2026, deduct, to the extent
not otherwise deducted or excluded in computing federal or Ohio
adjusted gross income for the taxable year:

(i)
One hundred per cent of the capital gain received by the taxpayer in
the taxable year from a qualifying interest in an Ohio venture
capital operating company attributable to the company's investments
in Ohio businesses during the period for which the company was an
Ohio venture operating company; and

(ii)
Fifty per cent of the capital gain received by the taxpayer in the
taxable year from a qualifying interest in an Ohio venture capital
operating company attributable to the company's investments in all
other businesses during the period for which the company was an Ohio
venture operating company.

(b)
Add amounts previously deducted by the taxpayer under division
(A)(35)(a) of this section if the director of development certifies
to the tax commissioner that the requirements for the deduction were
not met.

(c)
All terms used in division (A)(35) of this section have the same
meanings as in section 122.851 of the Revised Code.

(d)
To the extent a capital gain described in division (A)(35)(a) of this
section is business income, the taxpayer shall apply that division
before applying division (A)(28) of this section.

(36)
Add, to the extent not otherwise included in computing federal or
Ohio adjusted gross income for any taxable year, the taxpayer's
proportionate share of the amount of the tax levied under section
5747.38 of the Revised Code and paid by an electing pass-through
entity for the taxable year.

Notwithstanding
any provision of the Revised Code to the contrary, the portion of the
addition required by division (A)(36) of this section related to the
apportioned business income of the pass-through entity shall be
considered business income under division (B) of this section. Such
addition is eligible for the deduction in division (A)(28) of this
section, subject to the applicable dollar limitations, and the tax
rate prescribed by division (A)(4)(a) of section 5747.02 of the
Revised Code. The taxpayer shall provide, upon request of the tax
commissioner, any documentation necessary to verify the portion of
the addition that is business income under this division.

(37)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income for the taxable year, amounts
delivered to a qualifying institution pursuant to section 3333.128 of
the Revised Code for the benefit of the taxpayer or the taxpayer's
spouse or dependent.

(38)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income for the taxable year, amounts
received under the Ohio adoption grant program pursuant to section
5180.451 of the Revised Code.

(39)
Deduct, to the extent included in federal adjusted gross income,
income attributable to amounts provided to a taxpayer for any of the
purposes for which an exclusion would have been authorized under
section 139 of the Internal Revenue Code if the train derailment near
the city of East Palestine on February 3, 2023, had been a qualified
disaster pursuant to that section, or to compensate for lost business
resulting from that derailment, if such amounts are provided by any
of the following:

(a)
A federal, state, or local government agency;

(b)
A railroad company, as that term is defined in section 5727.01 of the
Revised Code;

(c)
Any subsidiary, insurer, or agent of a railroad company or any
related person.

Notwithstanding
any provision to the contrary, the derailment is not required to meet
the definition of a "qualified disaster" pursuant to
section 139 of the Internal Revenue Code to qualify for the deduction
under this section.

(40)
Deduct, to the extent included in federal adjusted gross income,
income attributable to loan repayments on behalf of the taxpayer
under the rural practice incentive program under section 3333.135 of
the Revised Code.

(41)
Add any income taxes deducted in computing federal or Ohio adjusted
gross income to the extent the income taxes were derived from income
subject to a tax levied in another state or the District of Columbia
when such tax was enacted for purposes of complying with internal
revenue service notice 2020-75.

Notwithstanding
any provision of the Revised Code to the contrary, the portion of the
addition required by division (A)(41) of this section related to the
apportioned business income of the pass-through entity shall be
considered business income under division (B) of this section. Such
addition is eligible for the deduction in division (A)(28) of this
section, subject to the applicable dollar limitations, and the tax
rate prescribed by division (A)(4)(a) of section 5747.02 of the
Revised Code. The taxpayer shall provide, upon request of the tax
commissioner, any documentation necessary to verify the portion of
the addition that is business income under this division.

(42)
Deduct amounts contributed to a homeownership savings account and
calculated pursuant to divisions (B) and (C) of section 5747.85 of
the Revised Code.

(43)
If the taxpayer is the account owner of a homeownership savings
account, upon withdrawal or transfer of funds from the account, or
closure of the account containing funds that are not used for
eligible expenses, add the amount of such funds not used for an
eligible expense. The addition required under this division shall not
exceed the sum of the amounts deducted by the taxpayer for such
account under division (A)(42) of this section in any taxable year
and the amount of any funds deposited in the account by a contributor
other than the account owner. As used in division (A)(43) of this
section, "homeownership savings account," "contributor,"
"account owner," and "eligible expenses" have the
same meanings as in section 5747.85 of the Revised Code.

(44)
Deduct, to the extent not otherwise deducted or excluded in computing
federal or Ohio adjusted gross income during the taxable year, up to
seven hundred fifty dollars of contributions the taxpayer makes to a
pregnancy resource center that meets the criteria in division (B) of
section
5101.804

5180.71

of
the Revised Code.

(B)
"Business income" means income, including gain or loss,
arising from transactions, activities, and sources in the regular
course of a trade or business and includes income, gain, or loss from
real property, tangible property, and intangible property if the
acquisition, rental, management, and disposition of the property
constitute integral parts of the regular course of a trade or
business operation. "Business income" includes income,
including gain or loss, from a partial or complete liquidation of a
business, including, but not limited to, gain or loss from the sale
or other disposition of goodwill or the sale of an equity or
ownership interest in a business.

As
used in this division, the "sale of an equity or ownership
interest in a business" means sales to which either or both of
the following apply:

(1)
The sale is treated for federal income tax purposes as the sale of
assets.

(2)
The seller materially participated, as described in 26 C.F.R.
1.469-5T, in the activities of the business during the taxable year
in which the sale occurs or during any of the five preceding taxable
years.

(C)
"Nonbusiness income" means all income other than business
income and may include, but is not limited to, compensation, rents
and royalties from real or tangible personal property, capital gains,
interest, dividends and distributions, patent or copyright royalties,
or lottery winnings, prizes, and awards.

(D)
"Compensation" means any form of remuneration paid to an
employee for personal services.

(E)
"Fiduciary" means a guardian, trustee, executor,
administrator, receiver, conservator, or any other person acting in
any fiduciary capacity for any individual, trust, or estate.

(F)
"Fiscal year" means an accounting period of twelve months
ending on the last day of any month other than December.

(G)
"Individual" means any natural person.

(H)
"Internal Revenue Code" means the "Internal Revenue
Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended.

(I)
"Resident" means any of the following:

(1)
An individual who is domiciled in this state, subject to section
5747.24 of the Revised Code;

(2)
The estate of a decedent who at the time of death was domiciled in
this state. The domicile tests of section 5747.24 of the Revised Code
are not controlling for purposes of division (I)(2) of this section.

(3)
A trust that, in whole or part, resides in this state. If only part
of a trust resides in this state, the trust is a resident only with
respect to that part.

For
the purposes of division (I)(3) of this section:

(a)
A trust resides in this state for the trust's current taxable year to
the extent, as described in division (I)(3)(d) of this section, that
the trust consists directly or indirectly, in whole or in part, of
assets, net of any related liabilities, that were transferred, or
caused to be transferred, directly or indirectly, to the trust by any
of the following:

(i)
A person, a court, or a governmental entity or instrumentality on
account of the death of a decedent, but only if the trust is
described in division (I)(3)(e)(i) or (ii) of this section;

(ii)
A person who was domiciled in this state for the purposes of this
chapter when the person directly or indirectly transferred assets to
an irrevocable trust, but only if at least one of the trust's
qualifying beneficiaries is domiciled in this state for the purposes
of this chapter during all or some portion of the trust's current
taxable year;

(iii)
A person who was domiciled in this state for the purposes of this
chapter when the trust document or instrument or part of the trust
document or instrument became irrevocable, but only if at least one
of the trust's qualifying beneficiaries is a resident domiciled in
this state for the purposes of this chapter during all or some
portion of the trust's current taxable year. If a trust document or
instrument became irrevocable upon the death of a person who at the
time of death was domiciled in this state for purposes of this
chapter, that person is a person described in division (I)(3)(a)(iii)
of this section.

(b)
A trust is irrevocable to the extent that the transferor is not
considered to be the owner of the net assets of the trust under
sections 671 to 678 of the Internal Revenue Code.

(c)
With respect to a trust other than a charitable lead trust,
"qualifying beneficiary" has the same meaning as "potential
current beneficiary" as defined in section 1361(e)(2) of the
Internal Revenue Code, and with respect to a charitable lead trust
"qualifying beneficiary" is any current, future, or
contingent beneficiary, but with respect to any trust "qualifying
beneficiary" excludes a person or a governmental entity or
instrumentality to any of which a contribution would qualify for the
charitable deduction under section 170 of the Internal Revenue Code.

(d)
For the purposes of division (I)(3)(a) of this section, the extent to
which a trust consists directly or indirectly, in whole or in part,
of assets, net of any related liabilities, that were transferred
directly or indirectly, in whole or part, to the trust by any of the
sources enumerated in that division shall be ascertained by
multiplying the fair market value of the trust's assets, net of
related liabilities, by the qualifying ratio, which shall be computed
as follows:

(i)
The first time the trust receives assets, the numerator of the
qualifying ratio is the fair market value of those assets at that
time, net of any related liabilities, from sources enumerated in
division (I)(3)(a) of this section. The denominator of the qualifying
ratio is the fair market value of all the trust's assets at that
time, net of any related liabilities.

(ii)
Each subsequent time the trust receives assets, a revised qualifying
ratio shall be computed. The numerator of the revised qualifying
ratio is the sum of (1) the fair market value of the trust's assets
immediately prior to the subsequent transfer, net of any related
liabilities, multiplied by the qualifying ratio last computed without
regard to the subsequent transfer, and (2) the fair market value of
the subsequently transferred assets at the time transferred, net of
any related liabilities, from sources enumerated in division
(I)(3)(a) of this section. The denominator of the revised qualifying
ratio is the fair market value of all the trust's assets immediately
after the subsequent transfer, net of any related liabilities.

(iii)
Whether a transfer to the trust is by or from any of the sources
enumerated in division (I)(3)(a) of this section shall be ascertained
without regard to the domicile of the trust's beneficiaries.

(e)
For the purposes of division (I)(3)(a)(i) of this section:

(i)
A trust is described in division (I)(3)(e)(i) of this section if the
trust is a testamentary trust and the testator of that testamentary
trust was domiciled in this state at the time of the testator's death
for purposes of the taxes levied under Chapter 5731. of the Revised
Code.

(ii)
A trust is described in division (I)(3)(e)(ii) of this section if the
transfer is a qualifying transfer described in any of divisions
(I)(3)(f)(i) to (vi) of this section, the trust is an irrevocable
inter vivos trust, and at least one of the trust's qualifying
beneficiaries is domiciled in this state for purposes of this chapter
during all or some portion of the trust's current taxable year.

(f)
For the purposes of division (I)(3)(e)(ii) of this section, a
"qualifying transfer" is a transfer of assets, net of any
related liabilities, directly or indirectly to a trust, if the
transfer is described in any of the following:

(i)
The transfer is made to a trust, created by the decedent before the
decedent's death and while the decedent was domiciled in this state
for the purposes of this chapter, and, prior to the death of the
decedent, the trust became irrevocable while the decedent was
domiciled in this state for the purposes of this chapter.

(ii)
The transfer is made to a trust to which the decedent, prior to the
decedent's death, had directly or indirectly transferred assets, net
of any related liabilities, while the decedent was domiciled in this
state for the purposes of this chapter, and prior to the death of the
decedent the trust became irrevocable while the decedent was
domiciled in this state for the purposes of this chapter.

(iii)
The transfer is made on account of a contractual relationship
existing directly or indirectly between the transferor and either the
decedent or the estate of the decedent at any time prior to the date
of the decedent's death, and the decedent was domiciled in this state
at the time of death for purposes of the taxes levied under Chapter
5731. of the Revised Code.

(iv)
The transfer is made to a trust on account of a contractual
relationship existing directly or indirectly between the transferor
and another person who at the time of the decedent's death was
domiciled in this state for purposes of this chapter.

(v)
The transfer is made to a trust on account of the will of a testator
who was domiciled in this state at the time of the testator's death
for purposes of the taxes levied under Chapter 5731. of the Revised
Code.

(vi)
The transfer is made to a trust created by or caused to be created by
a court, and the trust was directly or indirectly created in
connection with or as a result of the death of an individual who, for
purposes of the taxes levied under Chapter 5731. of the Revised Code,
was domiciled in this state at the time of the individual's death.

(g)
The tax commissioner may adopt rules to ascertain the part of a trust
residing in this state.

(J)
"Nonresident" means an individual or estate that is not a
resident. An individual who is a resident for only part of a taxable
year is a nonresident for the remainder of that taxable year.

(K)
"Pass-through entity" has the same meaning as in section
5733.04 of the Revised Code.

(L)
"Return" means the notifications and reports required to be
filed pursuant to this chapter for the purpose of reporting the tax
due and includes declarations of estimated tax when so required.

(M)
"Taxable year" means the calendar year or the taxpayer's
fiscal year ending during the calendar year, or fractional part
thereof, upon which the adjusted gross income is calculated pursuant
to this chapter.

(N)
"Taxpayer" means any person subject to the tax imposed by
section 5747.02 of the Revised Code or any pass-through entity that
makes the election under division (D) of section 5747.08 of the
Revised Code.

(O)
"Dependents" means one of the following:

(1)
For taxable years beginning on or after January 1, 2018, and before
January 1, 2026, dependents as defined in the Internal Revenue Code;

(2)
For all other taxable years, dependents as defined in the Internal
Revenue Code and as claimed in the taxpayer's federal income tax
return for the taxable year or which the taxpayer would have been
permitted to claim had the taxpayer filed a federal income tax
return.

(P)
"Principal county of employment" means, in the case of a
nonresident, the county within the state in which a taxpayer performs
services for an employer or, if those services are performed in more
than one county, the county in which the major portion of the
services are performed.

(Q)
As used in sections 5747.50 to 5747.55 of the Revised Code:

(1)
"Subdivision" means any county, municipal corporation, park
district, or township.

(2)
"Essential local government purposes" includes all
functions that any subdivision is required by general law to
exercise, including like functions that are exercised under a charter
adopted pursuant to the Ohio Constitution.

(R)
"Overpayment" means any amount already paid that exceeds
the figure determined to be the correct amount of the tax.

(S)
"Taxable income" or "Ohio taxable income" applies
only to estates and trusts, and means federal taxable income, as
defined and used in the Internal Revenue Code, adjusted as follows:

(1)
Add interest or dividends, net of ordinary, necessary, and reasonable
expenses not deducted in computing federal taxable income, on
obligations or securities of any state or of any political
subdivision or authority of any state, other than this state and its
subdivisions and authorities, but only to the extent that such net
amount is not otherwise includible in Ohio taxable income and is
described in either division (S)(1)(a) or (b) of this section:

(a)
The net amount is not attributable to the S portion of an electing
small business trust and has not been distributed to beneficiaries
for the taxable year;

(b)
The net amount is attributable to the S portion of an electing small
business trust for the taxable year.

(2)
Add interest or dividends, net of ordinary, necessary, and reasonable
expenses not deducted in computing federal taxable income, on
obligations of any authority, commission, instrumentality, territory,
or possession of the United States to the extent that the interest or
dividends are exempt from federal income taxes but not from state
income taxes, but only to the extent that such net amount is not
otherwise includible in Ohio taxable income and is described in
either division (S)(1)(a) or (b) of this section;

(3)
Add the amount of personal exemption allowed to the estate pursuant
to section 642(b) of the Internal Revenue Code;

(4)
Deduct interest or dividends, net of related expenses deducted in
computing federal taxable income, on obligations of the United States
and its territories and possessions or of any authority, commission,
or instrumentality of the United States to the extent that the
interest or dividends are exempt from state taxes under the laws of
the United States, but only to the extent that such amount is
included in federal taxable income and is described in either
division (S)(1)(a) or (b) of this section;

(5)
Deduct the amount of wages and salaries, if any, not otherwise
allowable as a deduction but that would have been allowable as a
deduction in computing federal taxable income for the taxable year,
had the work opportunity tax credit allowed under sections 38, 51,
and 52 of the Internal Revenue Code not been in effect, but only to
the extent such amount relates either to income included in federal
taxable income for the taxable year or to income of the S portion of
an electing small business trust for the taxable year;

(6)
Deduct any interest or interest equivalent, net of related expenses
deducted in computing federal taxable income, on public obligations
and purchase obligations, but only to the extent that such net amount
relates either to income included in federal taxable income for the
taxable year or to income of the S portion of an electing small
business trust for the taxable year;

(7)
Add any loss or deduct any gain resulting from sale, exchange, or
other disposition of public obligations to the extent that such loss
has been deducted or such gain has been included in computing either
federal taxable income or income of the S portion of an electing
small business trust for the taxable year;

(8)
Except in the case of the final return of an estate, add any amount
deducted by the taxpayer on both its Ohio estate tax return pursuant
to section 5731.14 of the Revised Code, and on its federal income tax
return in determining federal taxable income;

(9)(a)
Deduct any amount included in federal taxable income solely because
the amount represents a reimbursement or refund of expenses that in a
previous year the decedent had deducted as an itemized deduction
pursuant to section 63 of the Internal Revenue Code and applicable
treasury regulations. The deduction otherwise allowed under division
(S)(9)(a) of this section shall be reduced to the extent the
reimbursement is attributable to an amount the taxpayer or decedent
deducted under this section in any taxable year.

(b)
Add any amount not otherwise included in Ohio taxable income for any
taxable year to the extent that the amount is attributable to the
recovery during the taxable year of any amount deducted or excluded
in computing federal or Ohio taxable income in any taxable year, but
only to the extent such amount has not been distributed to
beneficiaries for the taxable year.

(10)
Deduct any portion of the deduction described in section 1341(a)(2)
of the Internal Revenue Code, for repaying previously reported income
received under a claim of right, that meets both of the following
requirements:

(a)
It is allowable for repayment of an item that was included in the
taxpayer's taxable income or the decedent's adjusted gross income for
a prior taxable year and did not qualify for a credit under division
(A) or (B) of section 5747.05 of the Revised Code for that year.

(b)
It does not otherwise reduce the taxpayer's taxable income or the
decedent's adjusted gross income for the current or any other taxable
year.

(11)
Add any amount claimed as a credit under section 5747.059 of the
Revised Code to the extent that the amount satisfies either of the
following:

(a)
The amount was deducted or excluded from the computation of the
taxpayer's federal taxable income as required to be reported for the
taxpayer's taxable year under the Internal Revenue Code;

(b)
The amount resulted in a reduction in the taxpayer's federal taxable
income as required to be reported for any of the taxpayer's taxable
years under the Internal Revenue Code.

(12)
Deduct any amount, net of related expenses deducted in computing
federal taxable income, that a trust is required to report as farm
income on its federal income tax return, but only if the assets of
the trust include at least ten acres of land satisfying the
definition of "land devoted exclusively to agricultural use"
under section 5713.30 of the Revised Code, regardless of whether the
land is valued for tax purposes as such land under sections 5713.30
to 5713.38 of the Revised Code. If the trust is a pass-through entity
investor, section 5747.231 of the Revised Code applies in
ascertaining if the trust is eligible to claim the deduction provided
by division (S)(12) of this section in connection with the
pass-through entity's farm income.

Except
for farm income attributable to the S portion of an electing small
business trust, the deduction provided by division (S)(12) of this
section is allowed only to the extent that the trust has not
distributed such farm income.

(13)
Add the net amount of income described in section 641(c) of the
Internal Revenue Code to the extent that amount is not included in
federal taxable income.

(14)
Add or deduct the amount the taxpayer would be required to add or
deduct under division (A)(17) or (18) of this section if the
taxpayer's Ohio taxable income was computed in the same manner as an
individual's Ohio adjusted gross income is computed under this
section.

(15)
Add, to the extent not otherwise included in computing taxable income
or Ohio taxable income for any taxable year, the taxpayer's
proportionate share of the amount of the tax levied under section
5747.38 of the Revised Code and paid by an electing pass-through
entity for the taxable year.

(16)
Add any income taxes deducted in computing federal taxable income or
Ohio taxable income to the extent the income taxes were derived from
income subject to a tax levied in another state or the District of
Columbia when such tax was enacted for purposes of complying with
internal revenue service notice 2020-75.

(T)
"School district income" and "school district income
tax" have the same meanings as in section 5748.01 of the Revised
Code.

(U)
As used in divisions (A)(7), (A)(8), (S)(6), and (S)(7) of this
section, "public obligations," "purchase obligations,"
and "interest or interest equivalent" have the same
meanings as in section 5709.76 of the Revised Code.

(V)
"Limited liability company" means any limited liability
company formed under former Chapter 1705. of the Revised Code as that
chapter existed prior to February 11, 2022, Chapter 1706. of the
Revised Code, or the laws of any other state.

(W)
"Pass-through entity investor" means any person who, during
any portion of a taxable year of a pass-through entity, is a partner,
member, shareholder, or equity investor in that pass-through entity.

(X)
"Banking day" has the same meaning as in section 1304.01 of
the Revised Code.

(Y)
"Month" means a calendar month.

(Z)
"Quarter" means the first three months, the second three
months, the third three months, or the last three months of the
taxpayer's taxable year.

(AA)(1)
"Modified business income" means the business income
included in a trust's Ohio taxable income after such taxable income
is first reduced by the qualifying trust amount, if any.

(2)
"Qualifying trust amount" of a trust means capital gains
and losses from the sale, exchange, or other disposition of equity or
ownership interests in, or debt obligations of, a qualifying investee
to the extent included in the trust's Ohio taxable income, but only
if the following requirements are satisfied:

(a)
The book value of the qualifying investee's physical assets in this
state and everywhere, as of the last day of the qualifying investee's
fiscal or calendar year ending immediately prior to the date on which
the trust recognizes the gain or loss, is available to the trust.

(b)
The requirements of section 5747.011 of the Revised Code are
satisfied for the trust's taxable year in which the trust recognizes
the gain or loss.

Any
gain or loss that is not a qualifying trust amount is modified
business income, qualifying investment income, or modified
nonbusiness income, as the case may be.

(3)
"Modified nonbusiness income" means a trust's Ohio taxable
income other than modified business income, other than the qualifying
trust amount, and other than qualifying investment income, as defined
in section 5747.012 of the Revised Code, to the extent such
qualifying investment income is not otherwise part of modified
business income.

(4)
"Modified Ohio taxable income" applies only to trusts, and
means the sum of the amounts described in divisions (AA)(4)(a) to (c)
of this section:

(a)
The fraction, calculated under section 5747.013, and applying section
5747.231 of the Revised Code, multiplied by the sum of the following
amounts:

(i)
The trust's modified business income;

(ii)
The trust's qualifying investment income, as defined in section
5747.012 of the Revised Code, but only to the extent the qualifying
investment income does not otherwise constitute modified business
income and does not otherwise constitute a qualifying trust amount.

(b)
The qualifying trust amount multiplied by a fraction, the numerator
of which is the sum of the book value of the qualifying investee's
physical assets in this state on the last day of the qualifying
investee's fiscal or calendar year ending immediately prior to the
day on which the trust recognizes the qualifying trust amount, and
the denominator of which is the sum of the book value of the
qualifying investee's total physical assets everywhere on the last
day of the qualifying investee's fiscal or calendar year ending
immediately prior to the day on which the trust recognizes the
qualifying trust amount. If, for a taxable year, the trust recognizes
a qualifying trust amount with respect to more than one qualifying
investee, the amount described in division (AA)(4)(b) of this section
shall equal the sum of the products so computed for each such
qualifying investee.

(c)(i)
With respect to a trust or portion of a trust that is a resident as
ascertained in accordance with division (I)(3)(d) of this section,
its modified nonbusiness income.

(ii)
With respect to a trust or portion of a trust that is not a resident
as ascertained in accordance with division (I)(3)(d) of this section,
the amount of its modified nonbusiness income satisfying the
descriptions in divisions (B)(2) to (5) of section 5747.20 of the
Revised Code, except as otherwise provided in division (AA)(4)(c)(ii)
of this section. With respect to a trust or portion of a trust that
is not a resident as ascertained in accordance with division
(I)(3)(d) of this section, the trust's portion of modified
nonbusiness income recognized from the sale, exchange, or other
disposition of a debt interest in or equity interest in a section
5747.212 entity, as defined in section 5747.212 of the Revised Code,
without regard to division (A) of that section, shall not be
allocated to this state in accordance with section 5747.20 of the
Revised Code but shall be apportioned to this state in accordance
with division (B) of section 5747.212 of the Revised Code without
regard to division (A) of that section.

If
the allocation and apportionment of a trust's income under divisions
(AA)(4)(a) and (c) of this section do not fairly represent the
modified Ohio taxable income of the trust in this state, the
alternative methods described in division (C) of section 5747.21 of
the Revised Code may be applied in the manner and to the same extent
provided in that section.

(5)(a)
Except as set forth in division (AA)(5)(b) of this section,
"qualifying investee" means a person in which a trust has
an equity or ownership interest, or a person or unit of government
the debt obligations of either of which are owned by a trust. For the
purposes of division (AA)(2)(a) of this section and for the purpose
of computing the fraction described in division (AA)(4)(b) of this
section, all of the following apply:

(i)
If the qualifying investee is a member of a qualifying controlled
group on the last day of the qualifying investee's fiscal or calendar
year ending immediately prior to the date on which the trust
recognizes the gain or loss, then "qualifying investee"
includes all persons in the qualifying controlled group on such last
day.

(ii)
If the qualifying investee, or if the qualifying investee and any
members of the qualifying controlled group of which the qualifying
investee is a member on the last day of the qualifying investee's
fiscal or calendar year ending immediately prior to the date on which
the trust recognizes the gain or loss, separately or cumulatively
own, directly or indirectly, on the last day of the qualifying
investee's fiscal or calendar year ending immediately prior to the
date on which the trust recognizes the qualifying trust amount, more
than fifty per cent of the equity of a pass-through entity, then the
qualifying investee and the other members are deemed to own the
proportionate share of the pass-through entity's physical assets
which the pass-through entity directly or indirectly owns on the last
day of the pass-through entity's calendar or fiscal year ending
within or with the last day of the qualifying investee's fiscal or
calendar year ending immediately prior to the date on which the trust
recognizes the qualifying trust amount.

(iii)
For the purposes of division (AA)(5)(a)(iii) of this section, "upper
level pass-through entity" means a pass-through entity directly
or indirectly owning any equity of another pass-through entity, and
"lower level pass-through entity" means that other
pass-through entity.

An
upper level pass-through entity, whether or not it is also a
qualifying investee, is deemed to own, on the last day of the upper
level pass-through entity's calendar or fiscal year, the
proportionate share of the lower level pass-through entity's physical
assets that the lower level pass-through entity directly or
indirectly owns on the last day of the lower level pass-through
entity's calendar or fiscal year ending within or with the last day
of the upper level pass-through entity's fiscal or calendar year. If
the upper level pass-through entity directly and indirectly owns less
than fifty per cent of the equity of the lower level pass-through
entity on each day of the upper level pass-through entity's calendar
or fiscal year in which or with which ends the calendar or fiscal
year of the lower level pass-through entity and if, based upon clear
and convincing evidence, complete information about the location and
cost of the physical assets of the lower pass-through entity is not
available to the upper level pass-through entity, then solely for
purposes of ascertaining if a gain or loss constitutes a qualifying
trust amount, the upper level pass-through entity shall be deemed as
owning no equity of the lower level pass-through entity for each day
during the upper level pass-through entity's calendar or fiscal year
in which or with which ends the lower level pass-through entity's
calendar or fiscal year. Nothing in division (AA)(5)(a)(iii) of this
section shall be construed to provide for any deduction or exclusion
in computing any trust's Ohio taxable income.

(b)
With respect to a trust that is not a resident for the taxable year
and with respect to a part of a trust that is not a resident for the
taxable year, "qualifying investee" for that taxable year
does not include a C corporation if both of the following apply:

(i)
During the taxable year the trust or part of the trust recognizes a
gain or loss from the sale, exchange, or other disposition of equity
or ownership interests in, or debt obligations of, the C corporation.

(ii)
Such gain or loss constitutes nonbusiness income.

(6)
"Available" means information is such that a person is able
to learn of the information by the due date plus extensions, if any,
for filing the return for the taxable year in which the trust
recognizes the gain or loss.

(BB)
"Qualifying controlled group" has the same meaning as in
section 5733.04 of the Revised Code.

(CC)
"Related member" has the same meaning as in section
5733.042 of the Revised Code.

(DD)(1)
For the purposes of division (DD) of this section:

(a)
"Qualifying person" means any person other than a
qualifying corporation.

(b)
"Qualifying corporation" means any person classified for
federal income tax purposes as an association taxable as a
corporation, except either of the following:

(i)
A corporation that has made an election under subchapter S, chapter
one, subtitle A, of the Internal Revenue Code for its taxable year
ending within, or on the last day of, the investor's taxable year;

(ii)
A subsidiary that is wholly owned by any corporation that has made an
election under subchapter S, chapter one, subtitle A of the Internal
Revenue Code for its taxable year ending within, or on the last day
of, the investor's taxable year.

(2)
For the purposes of this chapter, unless expressly stated otherwise,
no qualifying person indirectly owns any asset directly or indirectly
owned by any qualifying corporation.

(EE)
For purposes of this chapter and Chapter 5751. of the Revised Code:

(1)
"Trust" does not include a qualified pre-income tax trust.

(2)
A "qualified pre-income tax trust" is any pre-income tax
trust that makes a qualifying pre-income tax trust election as
described in division (EE)(3) of this section.

(3)
A "qualifying pre-income tax trust election" is an election
by a pre-income tax trust to subject to the tax imposed by section
5751.02 of the Revised Code the pre-income tax trust and all
pass-through entities of which the trust owns or controls, directly,
indirectly, or constructively through related interests, five per
cent or more of the ownership or equity interests. The trustee shall
notify the tax commissioner in writing of the election on or before
April 15, 2006. The election, if timely made, shall be effective on
and after January 1, 2006, and shall apply for all tax periods and
tax years until revoked by the trustee of the trust.

(4)
A "pre-income tax trust" is a trust that satisfies all of
the following requirements:

(a)
The document or instrument creating the trust was executed by the
grantor before January 1, 1972;

(b)
The trust became irrevocable upon the creation of the trust; and

(c)
The grantor was domiciled in this state at the time the trust was
created.

(FF)
"Uniformed services" means all of the following:

(1)
"Armed forces of the United States" as defined in section
5907.01 of the Revised Code;

(2)
The commissioned corps of the national oceanic and atmospheric
administration;

(3)
The commissioned corps of the public health service.

(GG)
"Taxable business income" means the amount by which an
individual's business income that is included in federal adjusted
gross income exceeds the amount of business income the individual is
authorized to deduct under division (A)(28) of this section for the
taxable year.

(HH)
"Employer" does not include a franchisor with respect to
the franchisor's relationship with a franchisee or an employee of a
franchisee, unless the franchisor agrees to assume that role in
writing or a court of competent jurisdiction determines that the
franchisor exercises a type or degree of control over the franchisee
or the franchisee's employees that is not customarily exercised by a
franchisor for the purpose of protecting the franchisor's trademark,
brand, or both. For purposes of this division, "franchisor"
and "franchisee" have the same meanings as in 16 C.F.R.
436.1.

(II)
"Modified adjusted gross income" means Ohio adjusted gross
income plus any amount deducted under divisions (A)(28) and (34) of
this section for the taxable year.

(JJ)
"Qualifying Ohio educator" means an individual who, for a
taxable year, qualifies as an eligible educator, as that term is
defined in section 62 of the Internal Revenue Code, and who holds a
certificate, license, or permit described in Chapter 3319. or section
3301.071 of the Revised Code.

(KK)
"Professional employer organization," "professional
employer organization agreement," and "professional
employer organization reporting entity" have the same meanings
as in section 4125.01 of the Revised Code.

(LL)
"Alternate employer organization" and "alternate
employer organization agreement" have the same meanings as in
section 4133.01 of the Revised Code.

(MM)
"Casino gaming" has the same meaning as in section 3772.01
of the Revised Code, "lottery sports gaming" has the same
meaning as in section 3770.23 of the Revised Code, "sports
gaming" has the same meaning as in section 3775.01 of the
Revised Code, and "video lottery terminal" has the same
meaning as in section 3770.21 of the Revised Code.

Section
2.
That
existing
sections
122.09, 122.636, 123.282, 123.283, 126.67, 319.304, 1901.26, 1907.24,
2303.201, 2501.16,
4507.21
,
4513.60, 4513.61, 4513.66, 5101.98, 5119.89, and 5747.01

of the Revised Code
are

hereby
repealed.

Section
3.
That

Sections
209.30, 221.10, 221.30, 221.40, 229.40, 237.10, 265.10, 265.110,
265.215, 291.20, 307.10, 307.70, 317.10, 317.20, 381.410, 423.10,
423.220, and
755.20
of H.B. 96 of the 136th General Assembly be amended to read as
follows:

Sec.
209.30.
MYCARE
OHIO

The
authority of the Office of the State Long-Term Care Ombudsman as
described in sections 173.14 to 173.28 of the Revised Code extends to
MyCare Ohio during the period of the federal financial alignment
demonstration program.

SENIOR
COMMUNITY SERVICES

Of
the foregoing appropriation item 490411, Senior Community Services,
$150,000 in each fiscal year shall be used to support the Iconnect
Program, administered by the Neighborhood Centers Association in
Richland, Medina, Lorain, and Cuyahoga Counties.

The
remainder of appropriation item 490411, Senior Community Services,
may be used for programs, services, and activities designated by the
Department of Aging, including, but not limited to, home-delivered
meals, congregate dining, transportation, personal care, respite,
adult day services, home maintenance and chores, minor home
modification, case management, evidence-based disease prevention and
health promotion, and information assistance. Funds may also be used
to provide grants to community organizations to support and expand
older adult programming. Services priority shall be given to
low-income, high-need persons, and/or persons with a cognitive
impairment who are sixty years of age or over.

ALZHEIMER'S
AND OTHER DEMENTIA RESPITE

Of
the foregoing appropriation item 490414, Alzheimer's and Other
Dementia Respite, $2,150,000 in each fiscal year shall be distributed
to the area agencies on aging.

COMMUNITY
PROJECTS

Of
the foregoing appropriation item 490510, Community Projects, $285,000
in fiscal year 2026 shall be distributed to Jewish Family Services to
support Ohio's Holocaust survivors.

Of
the foregoing appropriation item 490510, Community Projects, $200,000
in fiscal year 2026 shall be distributed to the Benjamin Rose
Institute on Aging. These funds shall be used to provide services to
disadvantaged seniors that address food insecurity, mental health,
and financial literacy.

BOARD
OF EXECUTIVES OF LONG-TERM SERVICES AND SUPPORTS

The
foregoing appropriation item 490627, Board of Executives of Long-Term
Services and Supports, may be used by the Board of Executives of
Long-Term Services and Supports to administer and enforce Chapter
4751. of the Revised Code and rules adopted under it.

Sec.
221.10.

1

2

3

4

5

A

AGO
ATTORNEY GENERAL

B

General
Revenue Fund

C

GRF

055321

Operating
Expenses

$97,290,225

$96,135,225

$97,290,225

$96,135,225

D

GRF

055405

Law-Related
Education

$68,000

$68,000

E

GRF

055406

BCIRS
Lease Rental Payments

$2,450,000

$2,450,000

F

GRF

055411

County
Sheriffs' Pay Supplement

$1,111,257

$1,130,685

G

GRF

055415

County
Prosecutors' Pay Supplement

$1,476,937

$1,502,753

H

GRF

055431

Drug
Abuse Response Team Grants

$0

$1,500,000

I

GRF

055432

Drug
Testing Equipment

$964,000

$964,000

J

GRF

055434

Internet
Crimes Against Children Task Force

$500,000

$500,000

K

GRF

055441

Victims
of Crime

$6,700,000

$5,700,000

L

GRF

055446

Cyber
Crime Division

$1,000,000

$1,000,000

M

GRF

055501

Rape
Crisis Centers

$15,300,000

$15,300,000

N

GRF

055502

School
Safety Training Grants

$10,000,000

$10,000,000

O

GRF

055504

Domestic
Violence Programs

$10,000,000

$10,000,000

P

GRF

055505

Pike
County Capital Case

$600,000

$0

Q

GRF

055509

Law
Enforcement Training

$30,000,000

$35,000,000

R

General
Revenue Fund Total

$177,460,419

$176,305,419

$182,405,663

$181,250,663

S

Dedicated
Purpose Fund Group

T

1060

055612

Attorney
General Operating

$63,216,225

$64,034,683

U

4020

055616

Victims
of Crime

$11,500,000

$12,000,000

V

4170

055621

Domestic
Violence Shelter

$25,000

$25,000

W

4180

055615

Charitable
Foundations

$11,500,000

$11,000,000

X

4190

055623

Claims
Section

$77,520,063

$86,393,854

Y

4190

055668

Collections
System Lease Rental Payments

$4,165,000

$4,165,000

Z

4200

055603

Attorney
General Antitrust

$1,500,000

$0

AA

4210

055617

Police
Officers' Training Academy Fee

$3,555,387

$3,528,018

AB

4L60

055606

DARE
Programs

$2,308,099

$2,310,841

AC

4Y70

055608

Title
Defect Recision

$1,032,267

$1,038,534

AD

4Z20

055609

BCI
Asset Forfeiture and Cost Reimbursement

$2,000,000

$2,000,000

AE

5900

055633

Peace
Officer Private Security Training

$101,306

$103,330

AF

5A90

055618

Telemarketing
Fraud Enforcement

$10,000

$10,000

AG

5LR0

055655

Peace
Officer Training - Casino

$7,726,217

$8,183,287

AH

5TL0

055659

Organized
Crime Law Enforcement Trust

$100,000

$100,000

AI

5TZ0

055610

Drug
Abuse Response Team Grants

$1,800,000

$0

AJ

5TZ0

055614

Narcotics
Task Forces

$500,000

$500,000

AK

5VL0

055435

Stop
Bullying License Plate

$2,500

$2,500

AL

6310

055637

Consumer
Protection Enforcement

$10,500,000

$11,000,000

AM

6590

055641

Solid
and Hazardous Waste Background Investigations

$359,895

$367,319

AN

U087

055402

Tobacco
Settlement Oversight, Administration, and Enforcement

$2,500,000

$2,500,000

AO

Dedicated
Purpose Fund Group Total

$201,921,959

$209,262,366

AP

Internal
Service Activity Fund Group

AQ

1950

055660

Workers'
Compensation Section

$9,570,750

$9,905,726

AR

Internal
Service Activity Fund Group Total

$9,570,750

$9,905,726

AS

Holding
Account Fund Group

AT

5BY1

055674

Charitable
Law Distributions

$750,000

$750,000

AU

R004

055631

General
Holding Account

$1,000,000

$1,000,000

AV

R005

055632

Antitrust
Settlements

$1,000,000

$1,000,000

AW

R018

055630

Consumer
Frauds

$1,000,000

$1,000,000

AX

R042

055601

Organized
Crime Commission Distributions

$750,000

$750,000

AY

R054

055650

Collection
Payment Redistribution

$4,500,000

$4,500,000

AZ

Holding
Account Fund Group Total

$9,000,000

$9,000,000

BA

Federal
Fund Group

BB

3060

055620

Medicaid
Fraud Control

$17,059,070

$17,887,905

BC

3830

055634

Crime
Victims Assistance

$40,000,000

$40,000,000

BD

3E50

055638

Attorney
General Pass-Through Funds

$8,020,999

$8,020,999

BE

3FV0

055656

Crime
Victim Compensation

$7,200,000

$7,400,000

BF

3R60

055613

Attorney
General Federal Funds

$5,500,000

$5,500,000

BG

Federal
Fund Group Total

$77,780,069

$78,808,904

BH

TOTAL
ALL BUDGET FUND GROUPS

$475,733,197

$474,578,197

$489,382,659

$488,227,659

Sec.
221.30.
TARGETED
ADDICTION ASSISTANCE FUND

(A)

On
January 15, 2027, or as soon as possible thereafter, the Attorney
General shall certify and remit to the Director of Budget and
Management the balance of all proceeds received by the state under
the settlement
agreement

agreements

in

cases
brought by the Attorney General to recompense for damages to the
state caused by the opioid crisis, including, but not limited to, the
following cases:

(1)

State
of Ohio v. McKesson Corp., Case
State
of Ohio v. McKesson Corp., et. al.
,
Madison C.P.
No.
CVH20180055 (
C.P.
Madison Co.,
settlement
agreement of October 7, 2021)
.
;

(2)

State
of Ohio v. CVS Health Corporation., et al.
,
Franklin C.P. No. 24CV000387 (settlement agreement of December 9,
2022);

(3)

State
of Ohio v. Purdue Pharma L.P., et al.
,
Ross C.P. No. CV-17 CI000261 (settlement agreement of July 21, 2021);

(4)
Any other case brought or joined by the attorney general to
recompense for damages to the state by the opioid crisis.

(B)

Upon
certification, the Director of Budget and Management shall remit the
amounts certified to the Targeted Addiction Assistance Fund (Fund
5TZ0), created in section 126.67 of the Revised Code.

Sec.
221.40.
OHIO
COURTS
NETWORK
TECHNOLOGY
INITIATIVE

Of
the foregoing appropriation item 055321, Operating Expenses,

$4,505,000

$3,350,000

in
each fiscal year shall be used to fund an initiative by the Attorney
General to facilitate the
exchange
of information and warehousing of data by and between Ohio courts and
other justice system partners through the maintenance of an Ohio
Courts Network
delivery
of technology services to courts throughout the state, including the
provision of hardware, software, and the development and
implementation of educational and training programs for judges and
court personnel
.
Courts and the clerks of the court of common pleas, whether elected
or appointed, located in counties with a population of not more than
125,000 according to the most recent federal decennial census, are
eligible for funding under the initiative.

On
July 1, 2025, or as soon as possible thereafter, the Director of
Budget and Management shall cancel any existing encumbrances
,
at the request of the Administrative Director of the Supreme Court of
Ohio and the Attorney General, or their designees,

against appropriation item 005409, Ohio Courts Technology Initiative,
used by the Supreme Court of Ohio, and reestablish them against
appropriation item 055321, Operating Expenses. The reestablished
encumbrance amounts are hereby appropriated.

On
July 1, 2025, or as soon as possible thereafter, the Administrative
Director of the Supreme Court of Ohio and the Attorney General, or
their designees, shall facilitate the transfer of management and
administration of any outstanding grants and all necessary program
records or files from the Supreme Court to the Attorney General.

Sec.
229.40.
CULTURAL,
SPORTS, AND MAJOR SPORTS FACILITIES PERFORMANCE GRANTS

On
January 1, 2026, or as soon as possible thereafter, of the unclaimed
funds and interest that escheat to the state under division (I) of
section 169.08 of the Revised Code, the Director of Commerce shall
remit $1,000,000,000 to the state treasury for deposit into the Ohio
Cultural and Sports Facility Performance Grant Fund (Fund 5CY1).
Notwithstanding section 123.282 or division (I)(4) of section 169.08
of the Revised Code, the remaining portion of the unclaimed funds and
interest that escheat to the state on January 1, 2026, shall be
deposited into the Ohio Escheatment Fund, which is hereby created in
the state treasury. After January 1, 2026, unclaimed funds and
interest that escheat to the state shall be deposited into the Ohio
Cultural and Sports Facility Performance Grant Fund (Fund 5CY1) in
accordance with section 123.282 and division (I)(4) of section 169.08
of the Revised Code.

There
is hereby appropriated $1,000,000,000 in fiscal year 2026 to
appropriation item 042428, Cultural, Sports, and Major Sports
Facilities Performance Grants, from revenues received in the Ohio
Cultural and Sports Facility Performance Grant Fund (Fund 5CY1). The
Office of Budget and Management shall use $600,000,000 from
appropriation item 042428, Cultural, Sports, and Major Sports
Facilities Performance Grants, to support construction of a
transformational major sports facility mixed-use project pursuant to
section 123.281 of the Revised Code that is associated with a Brook
Park economic development project, except that no performance grants
from appropriation item 042428, Cultural, Sports, and Major Sports
Facilities Performance Grants, shall be disbursed prior to February
1, 2026.

Given
that the Brook Park economic development project, which is to be
located in the territorial boundary of a transformational major
sports facility mixed-use project district, will be under
construction in calendar years 2026, 2027, and 2028, the General
Assembly establishes, in accordance with section 123.28 of the
Revised Code, that the base professional sports franchise state tax
revenues will be realized and offset by the actual revenues generated
each of those years through the continuing economic activity and
state taxes levied and realized under Chapters 5739., 5741., 5747.,
and 5751. of the Revised Code at the stadium in Cleveland. As a
result, the simultaneous economic activity and state tax revenues
levied and realized under Chapters 5739., 5741., 5747., and 5751. of
the Revised Code in the district each of those three years will
exceed the base professional sports franchise state tax revenues.
Thus, for that three-year period only, the General Assembly
establishes, in accordance with section 123.28 of the Revised Code,
that the incremental major sports facility mixed-use project district
state tax revenues generated during each of those years equal the
state taxes levied and realized under Chapters 5739., 5741., 5747.,
and 5751. of the Revised Code for the construction of, and the
purchasing of or leasing of materials and items used in the
construction of, the project. For calendar year 2029 and beyond, the
base professional sports franchise state tax revenues and the
incremental major sports facility mixed-use project district state
tax revenues shall be determined as provided in section 123.28 of the
Revised Code. Further, nothing in this section modifies, changes, or
otherwise alters the four-year target amounts described under
division (H)(5)(a) of section 123.281 of the Revised Code.

The
Office of Budget and Management shall use $400,000,000 from
appropriation item 042428, Cultural, Sports, and Major Sports
Facilities Performance Grants, to support construction or renovation
of an Ohio
cultural
or
sports
facility under section 123.283 of the Revised Code.

An
amount equal to the unexpended, unencumbered balance of the foregoing
appropriation item 042428, Cultural, Sports, and Major Sports
Facilities Performance Grants, at the end of fiscal year 2026 is
hereby reappropriated to the same appropriation item in fiscal year
2027.

Sec.
237.10.

1

2

3

4

5

A

CDP
CHEMICAL DEPENDENCY PROFESSIONALS BOARD

B

Dedicated
Purpose Fund Group

C

4K90

930609

Operating
Expenses

$1,337,144

$1,487,262

D

5CF1

930600

Peer
Support Program

$292,500

$30,000

E

Dedicated
Purpose Fund Group Total

$1,629,644

$1,337,144

$1,517,262

$1,487,262

F

TOTAL
ALL BUDGET FUND GROUPS

$1,629,644

$1,337,144

$1,517,262

$1,487,262

Sec.
265.10.

1

2

3

4

5

A

EDU
DEPARTMENT OF EDUCATION AND WORKFORCE

B

General
Revenue Fund

C

GRF

200321

Operating
Expenses

$14,474,898

$15,054,312

D

GRF

200416

Career
Technical Education

$2,500,000

$2,500,000

E

GRF

200420

Information
Technology Development and Support

$4,231,479

$4,316,527

F

GRF

200422

School
Management Assistance

$2,800,000

$2,800,000

G

GRF

200424

Policy
Analysis

$500,000

$516,419

H

GRF

200426

Ohio
Educational Computer Network

$18,994,000

$18,994,000

I

GRF

200427

Academic
Standards

$5,535,410

$5,429,033

J

GRF

200437

Student
Assessment

$50,609,125

$50,882,346

K

GRF

200439

Accountability/Report
Cards

$7,369,440

$7,437,742

L

GRF

200446

Education
Management Information System

$9,958,226

$10,325,278

M

GRF

200448

Educator
and Principal Preparation

$2,663,493

$4,663,493

$2,676,754

$4,676,754

N

GRF

200455

Community
Schools and Choice Programs

$4,370,165

$4,446,705

O

GRF

200457

STEM
Initiatives

$500,000

$500,000

P

GRF

200465

Education
Technology Resources

$2,893,949

$2,906,346

Q

GRF

200478

Industry-Recognized
Credentials High School Students

$16,000,000

$16,000,000

R

GRF

200502

Pupil
Transportation

$882,035,414

$959,429,701

S

GRF

200505

School
Meal Programs

$13,163,000

$13,163,000

T

GRF

200511

Auxiliary
Services

$170,292,963

$172,262,613

U

GRF

200532

Nonpublic
Administrative Cost Reimbursement

$76,935,110

$77,824,960

V

GRF

200540

Special
Education Enhancements

$193,272,426

$193,272,426

W

GRF

200545

Career-Technical
Education Enhancements

$13,413,000

$13,413,000

X

GRF

200550

Foundation
Funding - All Students

$8,457,598,772

$8,733,217,991

Y

GRF

200566

Literacy
Improvement

$2,472,674

$2,500,000

Z

GRF

200572

Adult
Education Programs

$9,348,399

$15,688,404

AA

GRF

200574

Half-Mill
Maintenance Equalization

$6,420,640

$6,152,450

AB

GRF

200576

Adaptive
Sports Program

$400,000

$400,000

AC

GRF

200597

Program
and Project Support

$2,850,000

$2,750,000

AD

General
Revenue Fund Total

$9,971,602,583

$9,973,602,583

$10,334,860,007

$10,336,860,007

AE

Dedicated
Purpose Fund Group

AF

4520

200638

Charges
and Reimbursements

$1,500,000

$1,500,000

AG

5980

200659

Auxiliary
Services Reimbursement

$650,000

$650,000

AH

5H30

200687

School
District Solvency Assistance

$2,000,000

$2,000,000

AI

5KX0

200691

Ohio
School Sponsorship Program

$1,900,000

$1,900,000

AJ

5MM0

200677

Child
Nutrition Refunds

$550,000

$550,000

AK

5U20

200685

National
Education Statistics

$185,000

$185,000

AL

5VS0

200604

Foundation
Funding - All Students

$600,000,000

$600,000,000

AM

5YO0

200491

Public
and Nonpublic Education Support

$171,200,000

$171,200,000

AN

6200

200615

Educational
Improvement Grants

$600,000

$600,000

AO

Dedicated
Purpose Fund Group Total

$778,585,000

$778,585,000

AP

Internal
Service Activity Fund Group

AQ

1380

200606

Information
Technology Development and Support

$18,394,387

$18,597,721

AR

4R70

200695

Indirect
Operational Support

$9,944,311

$10,166,435

AS

4V70

200633

Interagency
Program Support

$3,000,000

$3,000,000

AT

Internal
Service Activity Fund Group Total

$31,338,698

$31,764,156

AU

State
Lottery Fund Group

AV

7017

200413

School
Bus Safety

$10,000,000

$0

AW

7017

200612

Foundation
Funding - All Students

$1,436,583,202

$1,398,174,884

AX

7017

200614

Accelerate
Great Schools

$1,500,000

$1,500,000

AY

7017

200631

Quality
Community and Independent STEM Schools Support

$115,000,000

$125,000,000

AZ

7017

200684

Community
School Facilities

$90,155,000

$90,155,000

BA

7017

2006A7

Literacy
Coaches

$12,000,000

$12,000,000

BB

State
Lottery Fund Group Total

$1,665,238,202

$1,626,829,884

BC

Federal
Fund Group

BD

3120

2006A9

Aspire
- Federal

$0

$18,996,799

BE

3670

200607

School
Food Services

$13,379,350

$13,379,350

BF

3700

200624

Education
of Exceptional Children

$1,750,000

$1,750,000

BG

3AF0

657601

Schools
Medicaid Administrative Claims

$150,000

$150,000

BH

3EH0

200620

Migrant
Education

$1,700,000

$1,700,000

BI

3EJ0

200622

Homeless
Children Education

$4,823,000

$5,112,380

BJ

3GE0

200674

Summer
Food Service Program

$23,000,000

$23,000,000

BK

3GG0

200676

Fresh
Fruit and Vegetable Program

$5,500,000

$6,000,000

BL

3HF0

200649

Federal
Education Grants

$5,000,000

$5,000,000

BM

3HI0

200634

Student
Support and Academic Enrichment

$54,131,000

$50,604,930

BN

3HL0

200678

Comprehensive
Literacy State Development Program

$14,630,000

$14,630,000

BO

3L60

200617

Federal
School Lunch

$565,999,000

$595,000,000

BP

3L70

200618

Federal
School Breakfast

$195,000,000

$205,000,000

BQ

3L80

200619

Child/Adult
Food Programs

$116,000,000

$118,000,000

BR

3L90

200621

Career-Technical
Education Basic Grant

$56,680,000

$58,947,200

BS

3M00

200623

ESEA
Title 1A

$677,740,000

$698,072,200

BT

3M20

200680

Individuals
with Disabilities Education Act

$530,400,000

$541,008,000

BU

3Y20

200688

21st
Century Community Learning Centers

$47,940,000

$48,898,800

BV

3Y60

200635

Improving
Teacher Quality

$77,157,900

$78,701,058

BW

3Y70

200689

English
Language Acquisition

$13,728,000

$14,277,120

BX

3Y80

200639

Rural
and Low Income Technical Assistance

$3,300,000

$3,300,000

BY

3Z20

200690

State
Assessments

$11,500,000

$11,500,000

BZ

3Z30

200645

Consolidated
Federal Grant Administration

$15,000,000

$15,000,000

CA

Federal
Fund Group Total

$2,434,508,250

$2,528,027,837

CB

TOTAL
ALL BUDGET FUND GROUPS

$14,881,272,733

$14,883,272,733

$15,300,066,884

$15,302,066,884

Sec.
265.110.
EDUCATOR
AND PRINCIPAL PREPARATION

(A)
Of the foregoing appropriation item 200448, Educator and Principal
Preparation, up to $1,612,500 in each fiscal year shall be used, in
consultation with the Department of Veterans Services, to support the
Ohio Military Veteran Educators Program, which may do all of the
following:

(1)
Administer a grant program for institutions of higher education to
provide financial incentives and assistance for eligible military
individuals, as defined in section 3319.285 of the Revised Code, to
enroll in and complete an educator preparation program approved under
section 3333.048 of the Revised Code;

(2)
Subsidize the costs for eligible military individuals associated with
completing college coursework or professional development in pedagogy
for the purpose of obtaining an alternative military educator license
pursuant to section 3319.285 of the Revised Code or advancing to the
professional license pursuant to section 3319.22 of the Revised Code;

(3)
Provide funds to public schools, educational service centers, and
county boards of developmental disabilities to support activities to
recruit eligible military individuals to work in public schools and
support bonuses to public schools that hire eligible military
individuals;

(4)
Reimburse public schools, educational service centers, and county
boards of developmental disabilities that pay financial bonuses to
eligible military individuals who complete at least one year of
employment with the school;

(5)
In consultation with the Department of Veterans Services, establish
and support the Governor's Ohio Military Veteran Educators Fellowship
Pilot Program to recruit and train eligible military individuals to
become licensed to teach in low-performing public schools.

(B)
Of the foregoing appropriation item 200448, Educator and Principal
Preparation, up to $350,993 in fiscal year 2026 and up to $364,254 in
fiscal year 2027 may be used by the Department of Education and
Workforce to monitor and support Ohio's State System of Support, as
defined by the Every Student Succeeds Act.

(C)
Of the foregoing appropriation item 200448, Educator and Principal
Preparation, up to $500,000 in each fiscal year shall be used to
support the SmartOhio Financial Literacy Program at the University of
Cincinnati.

(D)
Of the foregoing appropriation item 200448, Educator and Principal
Preparation, $200,000 in each fiscal year shall be used to support
selected school staff through the FASTER Saves Lives Program for the
purpose of stopping active shooters and treating casualties.

(E)

Of
the foregoing appropriation item 200448, Educator and Principal
Preparation, $2,000,000 in each fiscal year shall be distributed to
Teach For America to increase recruitment of potential corps members,
to train and develop first-year and second-year teachers in the Teach
for America program in Ohio, and to support the ongoing development
and impact of Teach for America alumni working in Ohio.

(F)

Notwithstanding
any provision of law to the contrary, awards under this section may
be used by recipients for award-related expenses incurred for a
period not to exceed two years from the date of the award.

Sec.
265.215.
ECONOMICALLY
DISADVANTAGED STUDENT AVERAGE DAILY MEMBERSHIP

(A)
As used in this section:

(1)
"Directly certified ADM" means the average daily membership
of students enrolled in a district or school for a fiscal year who
are certified as categorically eligible for free meals as described
in 7 C.F.R. 245.6 or successor regulations, as determined by the
Department of Education and Workforce.

(2)
"Qualifying public school" means any of the following:

(a)
A city, local, or exempted village school district;

(b)
A joint vocational school district;

(c)
A community school established under Chapter 3314. of the Revised
Code that is not a newly opened community school;

(d)
A STEM school established under Chapter 3326. of the Revised Code.

(3)
"Newly opened community school" means a community school
that
opens
for the first time in fiscal year 2026 or 2027
was
not open in fiscal year 2025
.

(C)
Notwithstanding anything in the Revised Code to the contrary, for
fiscal years 2026 and 2027, the average daily membership of
economically disadvantaged students for a qualifying public school is
the average daily membership of economically disadvantaged students
certified or reported to the Department for fiscal year 2025 under
section 3314.08, 3317.03, or 3326.32 of the Revised Code. The
Department shall calculate disadvantaged pupil impact aid for each
qualifying public school under section 3317.022, 3317.026, or 3317.16
of the Revised Code for fiscal years 2026 and 2027, as follows:

(The
qualifying public school's average daily membership of economically
disadvantaged students X 0.75 for fiscal year 2026 or 0.65 for fiscal
year 2027) + (The qualifying public school's directly certified ADM
for the fiscal year X 0.25 for fiscal year 2026 or 0.35 for fiscal
year 2027)

The
amount calculated under this division shall not exceed the qualifying
public school's enrolled ADM for that fiscal year.

(D)
Notwithstanding anything in the Revised Code to the contrary, for
fiscal years 2026 and 2027, the Department shall calculate
disadvantaged pupil impact aid for each newly opened community school
under sections 3317.022 and 3317.026 of the Revised Code using the
school's directly certified ADM for the fiscal year.

Sec.
291.20.
MOTHERS
AND CHILDREN SAFETY NET SERVICES

Of
the foregoing appropriation item 440416, Mothers and Children Safety
Net Services, up to $200,000 in each fiscal year may be used to
assist families with children who have hearing loss or hearing
disorders under twenty-six years of age in purchasing hearing aids
and hearing assistive technology. The Director of Health shall adopt
rules governing the distribution of these funds, including rules that
do both of the following: (1) establish eligibility criteria to
include families with incomes at or below four hundred per cent of
the federal poverty guidelines as defined in section 5101.46 of the
Revised Code and (2) develop a sliding scale of disbursements under
this section based on family income. The Director may adopt other
rules as necessary to implement this section. Rules adopted under
this section shall be adopted in accordance with Chapter 119. of the
Revised Code.

FREE
CLINIC SAFETY NET SERVICES

The
foregoing appropriation item 440431, Free Clinic Safety Net Services,
shall be provided to the Charitable Healthcare Network. Funds may be
used to reimburse free clinics for health care services provided, as
well as for administrative services, information technology costs,
infrastructure repair, or other clinic necessities. Additionally, the
Director of Health may designate up to five per cent of the
appropriation in each fiscal year to pay the administrative costs the
Department of Health incurs for operating the program.

AIDS
PREVENTION

The
foregoing appropriation item 440444, AIDS Prevention, shall be used
to administer educational and other prevention initiatives.

FQHC
PRIMARY CARE WORKFORCE INITIATIVE

The
foregoing appropriation item 440465, FQHC Primary Care Workforce
Initiative, shall be provided to the Ohio Association of Community
Health Centers to administer the FQHC Primary Care Workforce
Initiative. The Initiative shall provide medical, dental, behavioral
health, physician assistant, and advanced practice nursing students
with clinical rotations through federally qualified health centers.
Additionally, the Director of Health may designate up to five per
cent of the appropriation in each fiscal year to pay the
administrative costs the Department of Health incurs for operating
the program.

CHRONIC
DISEASE, INJURY PREVENTION, AND DRUG OVERDOSE

Of
the foregoing appropriation item 440482, Chronic Disease, Injury
Prevention, and Drug Overdose, $1,200,000 in fiscal year 2026 and
$200,000 in fiscal year 2027 shall be used to administer the
Parkinson's disease registry, in accordance with section 3701.25 of
the Revised Code, and the stroke registry database, in accordance
with section 3727.131 of the Revised Code. The Department of Health
shall develop the Parkinson's disease registry utilizing an existing
public health population system managed under the Department.

Of
the foregoing appropriation item 440482, Chronic Disease, Injury
Prevention, and Drug Overdose, $250,000 in fiscal year 2026 shall be
used to support the YMCA's Safety Around Water drowning prevention
program. Funds shall be distributed as grants to nonprofit and
community organizations to provide swim lessons to at-risk youth and
water safety education to at-risk youth and adults.

The
remainder of appropriation item 440482, Chronic Disease, Injury
Prevention, and Drug Overdose, shall be used to support the
Department of Health's ongoing health improvement and wellness
efforts, health promotion, and related activities.

HEALTH
PROGRAM SUPPORT

Of
the forgoing appropriation item 440485, Health Program Support,
$10,000,000 in each fiscal year shall be used by the Department of
Health, in consultation with the Department of Education and
Workforce, to support school-based health centers in high-need
counties, as determined by the departments. Prior to establishing a
patient-provider relationship with a minor, a school-based health
center shall obtain general consent to treat the child from the
child's parent, legal guardian, grandparent acting under section
3109.65 of the Revised Code, or other person authorized under Ohio
law to consent to the child's medical care. This does not apply in
emergency situations, first aid, other unanticipated minor health
care services, or health care services provided pursuant to a
student's IEP or a school district's obligation under section 504 of
the "Rehabilitation Act of 1973," 29 U.S.C. 794.

Of
the foregoing appropriation item 440485, Health Program Support,
$1,000,000 in each fiscal year shall be distributed to Ohio
organizations currently providing all of the following services:
wraparound care, including multidisciplinary clinical care; local
case management services by health care professionals; durable
medical and augmentative communication devices; state and federal
advocacy; and support groups and patient grants for those diagnosed
with amyotrophic lateral sclerosis (ALS). The distribution of funds
shall be based on each awarded organization's identified Ohio county
coverage and by the prevalence rate of persons living with ALS using
the most recent population estimates available from the United States
Census Bureau. Funds shall be used to support persons living with
ALS, including any of the following: wraparound care, case
management, purchase and distribution of durable medical equipment
and augmentative communication devices, and patient grants for
disease-related expenses. Funding is required to be designated in
service to Ohioans and shall not be used for persons living outside
of the state of Ohio.

Of
the foregoing appropriation item 440485, Health Program Support,
$125,000 in each fiscal year shall be provided to Ohio Adolescent
Health Centers to support sexual risk avoidance programs in schools.

Of
the foregoing appropriation item 440485, Health Program Support,
$300,000 in fiscal year 2026 shall be distributed to the Transplant
House of Cleveland to support organ transplant recipients and
caregivers.

Of
the foregoing appropriation item 440485, Health Program Support,
$1,000,000 in each fiscal year shall be distributed to hospitals and
used to support graduate medical education residency slots for
residents placed in family medicine or psychiatry fields. The
Department shall establish requirements regarding the distribution of
funds, including the requirement that funds are used to support
residents placed in family medicine or psychiatry slots.

Of
the foregoing appropriation item 440485, Health Program Support,
$62,500 in each fiscal year shall be provided to the Domestic
Violence Project, Inc. to support the addition of a Community
Educator position.

Of
the foregoing appropriation item 440485, Health Program Support,
$1,000,000 in each fiscal year shall be provided to Memorial Hospital
for the Mid-Ohio Cardiovascular Health Improvement Initiative.

Of
the foregoing appropriation item 440485, Health Program Support,
$250,000 in fiscal year 2026 shall be used to provide fellowship
stipends to Dayton Children's Hospital for pediatric therapy students
interested in prioritized regional needs, as identified by the
hospital.

TOXICOLOGY
SCREENINGS

The
foregoing appropriation item 440495, Toxicology Screenings, shall be
used to reimburse county coroners in counties in which the coroner
has performed toxicology screenings on victims of a drug overdose.
The Director of Health shall transfer the funds to the counties in
proportion to the numbers of toxicology screenings performed per
county.

CHILDREN'S
VISION SERVICES

The
foregoing appropriation item 440496, Children's Vision Services,
shall be used to support the provision of vision care services as
described in Section 291.30 of
this
act
H.B.
96 of the 136th General Assembly
.

TARGETED
HEALTH CARE SERVICES-OVER 21

The
foregoing appropriation item 440507, Targeted Health Care
Services-Over 21, shall be used to administer the Cystic Fibrosis
Program and to implement the Hemophilia Insurance Premium Payment
Program. The Department of Health shall expend up to $100,000 in each
fiscal year to implement the Hemophilia Insurance Premium Payment
Program.

The
foregoing appropriation item 440507, Targeted Health Care
Services-Over 21, shall also be used to do the following: cover
services provided to adults over the age of twenty-one with Cystic
Fibrosis who are eligible for treatment under the Cystic Fibrosis
Program; provide essential medications; and pay the copayments for
drugs approved by the Department of Health and covered by Medicare
Part D that are dispensed to Program for Children and Youth with
Special Health Care Needs participants for the Cystic Fibrosis
Program.

LEAD
ABATEMENT

The
foregoing appropriation item 440527, Lead Abatement, shall be used by
the Department of Health to distribute funds to local governments for
projects that include, but are not limited to, lead hazard control
and housing rehabilitation initiatives that expand the Department's
lead hazard control and prevention efforts.

YOUTH
HOMELESSNESS

Of
the foregoing appropriation item 440672, Youth Homelessness, $250,000
in each fiscal year shall be distributed to the Star House for its
Drop-In Centers and its Carol Stewart Village, or its other expansion
projects, to provide services to homeless youth.

Of
the foregoing appropriation item 440672, Youth Homelessness, shall be
used to address homelessness in youth and pregnant women by providing
assertive outreach to provide stable housing, including recovery
housing. No funds shall be distributed to youth shelters that promote
social gender transition, in which an individual goes from
identifying with and living as a gender that corresponds to the
individual's biological sex to identifying with and living as a
gender different from the individual's biological sex.

EMERGENCY
PREPARATION AND RESPONSE

The
foregoing appropriation item 440605, Emergency Preparation and
Response, shall be used to support public health emergency
preparedness and response efforts. This appropriation may also be
used to support data infrastructure projects and other data analysis
and analytics work.

CASH
TRANSFER FROM THE CONTROLLING BOARD EMERGENCY PURPOSES/CONTINGENCIES
FUND TO THE GENERAL OPERATIONS FUND

On
July 1 of each fiscal year, or as soon as possible thereafter, the
Director of Budget and Management shall transfer up to $2,500,000
cash from the Controlling Board Emergency Purposes/Contingencies Fund
(Fund 5KM0) to the General Operations Fund (Fund 4700).

FEE
SUPPORTED PROGRAMS

Of
the foregoing appropriation item 440647, Fee Supported Programs,
$2,160,000 in each fiscal year shall be used to distribute subsidies,
on a per capita basis, to local health departments accredited through
the Public Health Accreditation Board, or local health departments
that are in the process of earning accreditation.

Of
the foregoing appropriation item 440647, Fee Supported Programs,
$1,840,000 in each fiscal year shall be used to distribute subsidies
to local health departments accredited through the Public Health
Accreditation Board on a per capita basis.

CHILDREN
AND YOUTH WITH SPECIAL HEALTH CARE NEEDS AUDIT

The
Children and Youth with Special Health Care Needs Audit Fund (Fund
4770) shall receive revenue from audits of hospitals and recoveries
from third-party payers. Moneys may be expended for payment of audit
settlements and for costs directly related to obtaining recoveries
from third-party payers and for encouraging Program for Children and
Youth with Special Health Care Needs recipients to apply for
third-party benefits. Moneys also may be expended for payments for
diagnostic and treatment services on behalf of children and youth
with special health care needs, as defined in division (A) of section
3701.022 of the Revised Code, and Ohio residents who are twenty-one
or more years of age and who are suffering from cystic fibrosis or
hemophilia. Moneys may also be expended for administrative expenses
incurred in operating the Program for Children and Youth with Special
Health Care Needs.

GENETICS
SERVICES

The
foregoing appropriation item 440608, Genetics Services, shall be used
by the Department of Health to administer programs authorized by
sections 3701.501 and 3701.502 of the Revised Code. None of these
funds shall be used to counsel or refer for abortion.

TOBACCO
USE PREVENTION, CESSATION, AND ENFORCEMENT

Of
the foregoing appropriation item 440656, Tobacco Use Prevention,
Cessation, and Enforcement, $1,000,000 in each fiscal year shall be
used by the Director of Health, in consultation with the Director of
Children and Youth, to award funds to private, nonprofit, or
government entities. The Directors shall determine how the funds are
to be distributed, but shall prioritize awards to entities that serve
women who reside in communities that have the highest infant
mortality rates in this state, as identified under section 3701.142
of the Revised Code. Recognizing the significant health risks posed
to women and their children by tobacco use during and after
pregnancy, the Department of Health shall award grants to private,
nonprofit, or government entities that demonstrate the ability to
deliver evidence-based tobacco cessation interventions to women.

The
remainder of appropriation item 440656, Tobacco Use Prevention,
Cessation, and Enforcement, shall be used to administer tobacco use
prevention and cessation activities and programs, to administer
compliance checks, retailer education, and programs related to legal
age restrictions, and to enforce the Ohio Smoke-Free Workplace Act.

CHILDREN
AND YOUTH WITH SPECIAL HEALTH CARE NEEDS - COUNTY ASSESSMENTS

The
foregoing appropriation item 440607, Children and Youth with Special
Health Care Needs - County Assessments, shall be used to make
payments under division (E) of section 3701.023 of the Revised Code.

FEDERAL
PUBLIC HEALTH PROGRAMS

Of
the foregoing appropriation item 440618, Federal Public Health
Programs,
and
any other eligible appropriation items, except for General Revenue
Fund appropriation items, in the Department of Health's budget, a
total of
$7,800,000
in each fiscal year shall be provided to Ohio Adolescent Health
Centers.

Sec.
307.10.

1

2

3

4

5

A

JFS
DEPARTMENT OF JOB AND FAMILY SERVICES

B

General
Revenue Fund

C

GRF

600410

TANF
State Maintenance of Effort

$147,169,083

$147,169,083

D

GRF

600450

Program
Operations

$155,325,446

$156,655,581

$171,434,611

E

GRF

600502

Child
Support - Local

$26,400,000

$26,400,000

F

GRF

600521

Family
Assistance - Local

$50,000,000

$50,000,000

G

GRF

600533

Child,
Family, and Community Protection Services

$13,500,000

$13,500,000

H

GRF

600534

Adult
Protective Services

$9,720,000

$9,720,000

I

GRF

600551

Job
and Family Services Program Support

$10,550,000

$0

J

GRF

655425

Medicaid
Program Support

$15,779,739

$16,393,535

K

GRF

655522

Medicaid
Program Support - Local

$44,000,000

$44,000,000

L

GRF

655523

Medicaid
Program Support - Local Transportation

$43,530,000

$43,530,000

M

General
Revenue Fund Total

$505,424,268

$515,974,268

$507,368,199

$522,147,229

N

Dedicated
Purpose Fund Group

O

4A80

600658

Public
Assistance Activities

$21,400,000

$21,400,000

P

4A90

600607

Unemployment
Compensation Administration Fund

$45,180,000

$36,670,000

Q

5CI1

6006B6

Utility
Community Assistance

$0

$686,947

R

5ES0

600630

Food
Bank Assistance

$500,000

$500,000

S

5M40

6006B2

Low
Income Energy Assistance

$0

$176,222,102

T

5RY0

600698

Human
Services Project

$10,000,000

$10,000,000

U

Dedicated
Purpose Fund Group Total

$77,080,000

$245,479,049

V

Internal
Service Activity Fund Group

W

5HL0

600602

State
and County Shared Services

$2,000,000

$2,000,000

X

5WU0

6006C2

Ohio
Benefits

$0

$169,005,914

Y

Internal
Service Activity Fund Group Total

$2,000,000

$171,005,914

Z

Fiduciary
Fund Group

AA

1920

600646

Child
Support Intercept-Federal

$100,000,000

$100,000,000

AB

5830

600642

Child
Support Intercept-State

$13,000,000

$13,000,000

AC

5B60

600601

Food
Assistance Intercept

$9,000,000

$9,000,000

AD

Fiduciary
Fund Group Total

$122,000,000

$122,000,000

AE

Holding
Account Fund Group

AF

R012

600643

Refunds
and Audit Settlements

$500,000

$500,000

AG

Holding
Account Fund Group Total

$500,000

$500,000

AH

Federal
Fund Group

AI

3310

600615

Veterans
Programs

$9,729,693

$10,046,576

AJ

3310

600624

Employment
Services

$33,757,412

$33,361,820

AK

3310

600686

Workforce
Programs

$3,726,601

$3,831,863

AL

3840

600610

Food
Assistance Programs

$353,577,548

$364,127,548

$355,477,007

$362,866,522

AM

3850

600614

Refugee
Services

$43,221,914

$47,817,949

AN

3950

600616

Federal
Discretionary Grants

$4,500,000

$4,500,000

AO

3960

600620

Social
Services Block Grant

$38,100,747

$38,339,506

AP

3970

600626

Child
Support - Federal

$206,615,245

$206,484,306

AQ

3F01

655624

Medicaid
Program Support - Federal

$221,532,699

$222,146,496

AR

3FI0

6006B4

Home
Weatherization Program

$0

$45,000,000

AS

3K90

6006B3

Home
Energy Assistance Block Grant

$0

$180,000,000

AT

3K90

6006B7

HEAP
Weatherization

$0

$44,000,000

AU

3L00

6006B8

Community
Services Block Grant

$0

$32,000,000

AV

3S50

600622

Child
Support Projects

$539,000

$539,000

AW

3V00

600688

Workforce
Innovation and Opportunity Act Programs

$165,467,651

$172,078,185

AX

3V40

600632

Trade
Programs

$3,001,000

$3,001,000

AY

3V40

600678

Federal
Unemployment Programs

$122,666,388

$125,686,620

AZ

3V40

600679

Unemployment
Compensation Review Commission-Federal

$6,068,609

$6,249,573

BA

3V60

600689

TANF
Block Grant

$561,481,981

$561,481,981

BB

Federal
Fund Group Total

$1,773,986,488

$1,784,536,488

$2,092,041,882

$2,099,431,397

BC

TOTAL
ALL BUDGET FUND GROUPS

$2,480,990,756

$2,502,090,756

$3,138,395,044

$3,160,563,589

Sec.
307.70.
PUBLIC
ASSISTANCE ACTIVITIES/TANF MOE

The
foregoing appropriation item 600658, Public Assistance Activities,
shall be used by the Department of Job and Family Services to meet
the TANF maintenance of effort requirements of 42 U.S.C. 609(a)(7).
When the state is assured that it will meet the maintenance of effort
requirement, the Department of Job and Family Services may use funds
from appropriation item 600658, Public Assistance Activities, to
support public assistance activities.

OHIO
BENEFITS

The
foregoing appropriation item 600551, Job and Family Services Program
Support, shall be used to update the Ohio Benefits system to help
reduce county and state Supplemental Nutrition Assistance Program
(SNAP) payment error rates.

On
July 1, 2026, or as soon as possible thereafter, the Director of Job
and Family Services shall certify to the Director of Budget and
Management an amount up to the unexpended, unencumbered balance of
the foregoing appropriation item 600551, Job and Family Services
Program Support, at the end of fiscal year 2026 to be reappropriated
to fiscal year 2027. The amount certified is hereby reappropriated to
the same appropriation item for fiscal year 2027.

Sec.
317.10.

1

2

3

4

5

A

JSC
THE JUDICIARY/SUPREME COURT

B

General
Revenue Fund

C

GRF

005321

Operating
Expenses - Judiciary/Supreme Court

$218,911,023

$230,757,735

D

GRF

005401

State
Criminal Sentencing Commission

$1,506,142

$1,601,731

E

GRF

005406

Law-Related
Education

$250,000

$250,000

F

GRF

005409

Ohio
Courts Technology Initiative

$1,155,000

$1,155,000

G

General
Revenue Fund Total

$220,667,165

$221,822,165

$232,609,466

$233,764,466

H

Dedicated
Purpose Fund Group

I

4C80

005605

Attorney
Services

$10,718,083

$10,721,022

J

5HT0

005617

Court
Interpreter Certification

$9,000

$9,000

K

5SP0

005626

Civil
Justice Grant Program

$425,000

$425,000

L

5T80

005609

Grants
and Awards

$1,000

$1,000

M

6720

005601

Continuing
Judicial Education

$37,500

$37,500

N

Dedicated
Purpose Fund Group Total

$11,190,583

$11,193,522

O

Fiduciary
Fund Group

P

5JY0

005620

County
Law Library Resources Boards

$313,800

$318,500

Q

Fiduciary
Fund Group Total

$313,800

$318,500

R

Federal
Fund Group

S

3J00

005603

Federal
Grants

$1,810,907

$1,157,600

T

Federal
Fund Group Total

$1,810,907

$1,157,600

U

TOTAL
ALL BUDGET FUND GROUPS

$233,982,455

$235,137,455

$245,279,088

$246,434,088

Sec.
317.20.
STATE
CRIMINAL SENTENCING COMMISSION

The
foregoing appropriation item 005401, State Criminal Sentencing
Commission, shall be used for the operation of the State Criminal
Sentencing Commission established by section 181.21 of the Revised
Code.

LAW-RELATED
EDUCATION

Of
the foregoing appropriation item 005406, Law-Related Education,
$250,000 in each fiscal year shall be distributed directly to the
Ohio Center for Law-Related Education for the purposes of providing
continuing citizenship education activities to primary and secondary
students, expanding delinquency prevention programs, increasing
activities for at-risk youth, and accessing additional public and
private money for new programs.

OHIO
COURTS TECHNOLOGY INITIATIVE

The
foregoing appropriation item 005409, Ohio Courts Technology
Initiative, shall be used to fund an initiative by the Supreme Court
to facilitate the exchange of information and warehousing of data by
and between Ohio courts and other justice system partners through the
maintenance of an Ohio Courts Network.

ATTORNEY
SERVICES

The
Attorney Registration Fund (Fund 4C80) shall consist of money
received by the Supreme Court (The Judiciary) pursuant to the Rules
for the Government of the Bar of Ohio. In addition to funding other
activities considered appropriate by the Supreme Court, the foregoing
appropriation item 005605, Attorney Services, may be used to
compensate employees and to fund appropriate activities of the
following offices established by the Supreme Court: the Office of
Disciplinary Counsel, the Board of Commissioners on Grievances and
Discipline, the Clients' Security Fund, and the Attorney Services
Division which include the Office of Bar Admissions. If it is
determined by the Administrative Director of the Supreme Court that
changes to the appropriation are necessary, the amounts are hereby
appropriated.

No
money in Fund 4C80 shall be transferred to any other fund by the
Director of Budget and Management or the Controlling Board. Interest
earned on money in Fund 4C80 shall be credited to the fund.

COURT
INTERPRETER CERTIFICATION

The
Court Interpreter Certification Fund (Fund 5HT0) shall consist of
money received by the Supreme Court (The Judiciary) pursuant to Rules
80 through 87 of the Rules of Superintendence for the Courts of Ohio.
The foregoing appropriation item 005617, Court Interpreter
Certification, shall be used to provide training, to provide the
written examination, and to pay language experts to rate, or grade,
the oral examinations of those applying to become certified court
interpreters. If it is determined by the Administrative Director of
the Supreme Court that changes to the appropriation are necessary,
the amounts are hereby appropriated.

No
money in Fund 5HT0 shall be transferred to any other fund by the
Director of Budget and Management or the Controlling Board. Interest
earned on money in Fund 5HT0 shall be credited to the fund.

CIVIL
JUSTICE GRANT PROGRAM

The
Civil Justice Program Fund (Fund 5SP0) shall consist of (1) $50
voluntary donations made as part of the biennium attorney
registration process and (2) $150 of the pro hac vice fees for
out-of-state attorneys pursuant to Government of the Bar Rule
amendments. The foregoing appropriation item 005626, Civil Justice
Grant Program, shall be used by the Supreme Court of Ohio for grants
to not-for-profit organizations and agencies dedicated to providing
civil legal aid to underserved populations, to fund innovative
programs directed at this purpose, and to increase access to judicial
service to that population. If it is determined by the Administrative
Director of the Supreme Court that changes to the appropriation are
necessary, the amounts are hereby appropriated.

No
money in Fund 5SP0 shall be transferred to any other fund by the
Director of Budget and Management or the Controlling Board. Interest
earned on money in Fund 5SP0 shall be credited to the fund.

GRANTS
AND AWARDS

The
Grants and Awards Fund (Fund 5T80) shall consist of grants and other
money awarded to the Supreme Court (The Judiciary) by the State
Justice Institute, the Division of Criminal Justice Services, or
other entities. The foregoing appropriation item 005609, Grants and
Awards, shall be used in a manner consistent with the purpose of the
grant or award. If it is determined by the Administrative Director of
the Supreme Court that changes to the appropriation are necessary,
the amounts are hereby appropriated.

No
money in Fund 5T80 shall be transferred to any other fund by the
Director of Budget and Management or the Controlling Board. Interest
earned on money in Fund 5T80 shall be credited or transferred to the
General Revenue Fund.

JUDICIARY/SUPREME
COURT EDUCATION

The
Judiciary/Supreme Court Education Fund (Fund 6720) shall consist of
fees paid for attending judicial and public education on the law,
reimbursement of costs for judicial and public education on the law,
and other gifts and grants received for the purpose of judicial and
public education on the law. The foregoing appropriation item 005601,
Continuing Judicial Education, shall be used to pay expenses for
judicial education courses for judges, court personnel, and those who
serve the courts, and for public education on the law. If it is
determined by the Administrative Director of the Supreme Court that
changes to the appropriation are necessary, the amounts are hereby
appropriated.

No
money in Fund 6720 shall be transferred to any other fund by the
Director of Budget and Management or the Controlling Board. Interest
earned on money in Fund 6720 shall be credited to the fund.

COUNTY
LAW LIBRARY RESOURCES BOARDS

The
Statewide Consortium of County Law Library Resources Boards Fund
(Fund 5JY0) shall consist of moneys deposited pursuant to section
307.515 of the Revised Code into a county's law library resources
fund and forwarded by that county's treasurer for deposit in the
state treasury pursuant to division (E)(1) of section 3375.481 of the
Revised Code. The foregoing appropriation item 005620, County Law
Library Resources Boards, shall be used for the operation of the
Statewide Consortium of County Law Library Resources Boards. If it is
determined by the Administrative Director of the Supreme Court that
changes to the appropriation are necessary, the amounts are hereby
appropriated.

No
money in Fund 5JY0 shall be transferred to any other fund by the
Director of Budget and Management or the Controlling Board. Interest
earned on money in Fund 5JY0 shall be credited to the fund.

FEDERAL
GRANTS

The
Federal Grants Fund (Fund 3J00) shall consist of grants and other
moneys awarded to the Supreme Court (The Judiciary) by the United
States Government or other entities that receive the moneys directly
from the United States Government and distribute those moneys to the
Supreme Court (The Judiciary). The foregoing appropriation item
005603, Federal Grants, shall be used in a manner consistent with the
purpose of the grant or award. If it is determined by the
Administrative Director of the Supreme Court that changes to the
appropriation are necessary, the amounts are hereby appropriated.

No
money in Fund 3J00 shall be transferred to any other fund by the
Director of Budget and Management or the Controlling Board. However,
interest earned on money in Fund 3J00 shall be credited or
transferred to the General Revenue Fund.

Sec.
381.410.
PROGRAM
AND PROJECT SUPPORT

Of
the foregoing appropriation item 235533, Program and Project Support,
$7,000,000 in fiscal year 2026 shall be distributed to Miami
University to establish the Ohio Institute for Quantum Computing
Research, Talent, and Commercialization and an urban bridge to
Cleveland.

Of
the foregoing appropriation item 235533, Program and Project Support,
$200,000 in each fiscal year shall be used to support the University
of Dayton Statehouse Civic Scholars Program.

Of
the foregoing appropriation item 235533, Program and Project Support,
$935,000 in fiscal year 2026 shall be allocated to support Ashland
University's Military and Veterans Services program.

Of
the foregoing appropriation item 235533, Program and Project Support,
$250,000 in each fiscal year shall be allocated to Kent State
University to support its women's wrestling program.

Of
the foregoing appropriation item 235533, Program and Project Support,
$350,000 in fiscal year 2026 shall be distributed to Sinclair
Community College for the purchase of equipment for manufacturing
education in Ohio's correctional institutions that will support
training leading to industry credentials valued by manufacturing
employers, as determined by support of a regional manufacturing
industry sector partnership endorsed by the Ohio Manufacturer's
Association.

Of
the foregoing appropriation item 235533, Program and Project Support,
$500,000 in each fiscal year shall be distributed to the Strategic
Ohio Council on Higher Education to support the Ohio Intern Academy
program.

Of
the foregoing appropriation item 235533, Program and Project Support,
$100,000 in fiscal year 2026 shall be allocated to
support

Ashland

University
University's
Ashbrook Center civics education K-12 teacher training and student
learning initiative
.

Of
the foregoing appropriation item 235533, Program and Project Support,
$100,000 in each fiscal year shall be allocated to support the Kent
State University Rising Scholars Program.

Sec.
423.10.

1

2

3

4

5

A

KID
DEPARTMENT OF CHILDREN AND YOUTH

B

General
Revenue Fund

C

GRF

650400

Medicaid
Program Support - State

$1,393,000

$1,393,000

D

GRF

830321

Children
and Youth Program Management

$55,000,000

$55,500,000

E

GRF

830400

Child
Care State/Maintenance of Effort

$93,636,000

$93,636,000

F

GRF

830402

Maternal
and Infant Housing Assistance

$500,000

$500,000

G

GRF

830403

Help
Me Grow

$60,000,000

$63,000,000

H

GRF

830404

Infant
Vitality

$18,000,000

$18,000,000

I

GRF

830405

Part
C Early Intervention

$30,000,000

$32,000,000

J

GRF

830406

Strong
Families Strong Communities

$7,500,000

$2,500,000

K

GRF

830407

Early
Childhood Education

$130,319,450

$130,320,617

L

GRF

830409

Early
Care and Education Learning Standards

$6,052,091

$6,150,959

M

GRF

830410

Family
and Children First

$2,706,000

$2,706,000

N

GRF

830411

Imagination
Library

$8,250,000

$8,250,000

O

GRF

830414

Child
Care Cred Program

$10,000,000

$0

P

GRF

830415

Parenting
and Pregnancy Program

$10,000,000

$10,000,000

Q

GRF

830416

Adoption
Grant Program

$34,000,000

$23,450,000

$34,000,000

R

GRF

830418

Child
Care Provider Recruitment

$1,000,000

$1,850,000

S

GRF

830419

Children's
Crisis Care

$1,350,000

$1,350,000

T

GRF

830420

Community
Projects and Assistance

$3,100,000

$2,600,000

U

GRF

830421

Responsible
Fatherhood Initiative Grant Program

$5,000,000

$15,000,000

V

GRF

830500

Early
Care and Education

$141,285,000

$141,285,000

W

GRF

830501

Kinship
Permanency Incentive Program

$1,000,000

$1,000,000

X

GRF

830502

Court
Appointed Special Advocates

$1,000,000

$1,000,000

Y

GRF

830503

Adoption
Services

$23,992,000

$23,992,000

Z

GRF

830505

Infant
and Early Childhood Mental Health (ECMH)

$4,100,000

$4,100,000

AA

GRF

830506

Family
and Children Services

$291,759,990

$296,409,990

AB

General
Revenue Fund Total

$940,943,531

$930,393,531

$946,543,566

AC

Dedicated
Purpose Fund Group

AD

1980

830600

Children's
Trust Fund

$5,770,407

$5,800,246

AE

2320

830613

Family
and Children First

$2,485,214

$2,514,051

AF

4E70

830615

Family
and Children Services Collections

$650,000

$650,000

AG

4F10

830607

Family
and Children Activities

$655,000

$655,000

AH

5BN1

830618

Child
Welfare Training Support

$7,387,465

$7,387,465

AI

5BO1

830620

Children
and Youth Community Initiatives

$20,000,000

$10,000,000

AJ

5BP1

830621

Agency
Oversight and Support

$9,000,000

$9,000,000

AK

5CN0

830617

Choose
Life

$80,000

$80,000

AL

5U60

830619

Family
and Children Support

$400,000

$400,000

AM

Dedicated
Purpose Fund Group Total

$46,428,086

$36,486,762

AN

Federal
Fund Group

AO

3201

830608

Maternal
and Child Health Block Grant

$5,000,000

$5,000,000

AP

3270

830601

Child
Welfare

$31,024,665

$31,147,396

AQ

3980

830612

Adoption
Program

$215,000,000

$215,000,000

AR

3A91

830622

Mental
Health Block Grant

$1,698,892

$1,698,892

AS

3C50

830610

Preschool
Special Education

$16,026,864

$16,026,864

AT

3D30

830602

Children's
Trust Fund

$7,030,643

$7,048,243

AU

3F02

650600

Medicaid
Program Support - Federal

$1,393,000

$1,393,000

AV

3H70

830604

Child
Care

$646,049,427

$591,221,224

AW

3IT0

830609

Community
Social Service Programs

$22,803,908

$22,803,908

AX

3IU0

830623

Federal
Children and Youth Grants

$52,000,000

$52,000,000

AY

3N00

830603

Foster
Care Program

$337,778,385

$338,091,973

AZ

3V62

830605

TANF
Block Grant

$327,850,000

$327,850,000

BA

Federal
Fund Group Total

$1,663,655,784

$1,609,281,500

BB

TOTAL
ALL BUDGET FUND GROUPS

$2,651,027,401

$2,640,477,401

$2,592,311,828

Sec.
423.220.
TEMPORARY
ASSISTANCE FOR NEEDY FAMILIES BLOCK GRANT

Of
the foregoing appropriation item 830605, TANF Block Grant, up to
$5,000,000 in each fiscal year shall be used for the Kinship
Permanency Incentive Program established under section 5180.52 of the
Revised Code to promote a permanent commitment by kinship caregivers
through becoming guardians and custodians over minor children who
would otherwise be unsafe or at risk of harm if they remained in
their own homes.

Of
the foregoing appropriation item 830605, TANF Block Grant, up to
$2,500,000 in each fiscal year shall be provided, in accordance with
sections 5101.80 and 5101.801 of the Revised Code, to the Ohio
Commission on Fatherhood.

Of
the foregoing appropriation item 830605, TANF Block Grant, up to
$1,000,000 in each fiscal year shall be provided, in accordance with
sections 5101.80 and 5101.801 of the Revised Code, to the Ohio
Children's Trust Fund.

Of
the foregoing appropriation item 830605, TANF Block Grant,
$10,550,000 in fiscal year 2026 shall be used, in accordance with
sections 5101.80 and 5101.801 of the Revised Code, to administer
grants to adoptive parents through the Adoption Grant Program
established in section 5180.451 of the Revised Code.

Sec.
755.20.
(A)
As used in this section:

(1)
"First responder" means a law enforcement agency, fire
department, or emergency medical services organization.

(2)
"Unmanned aerial vehicle system" has the same meaning as in
section 4561.50 of the Revised Code.

(B)
The Director of Transportation shall establish a Drones for First
Responders pilot program to be administered by the Department of
Transportation.

(C)
The program shall be designed to focus on the following goals:

(1)
Acquiring unmanned aerial vehicle system assets for first responders
within municipal corporations
,
counties, and townships
;

(2)
Providing training on the operation of unmanned aerial vehicle
systems to the operators of those systems;

(3)
Obtaining approval from the Federal Aviation Administration for
beyond visual line of sight operations for purposes of the pilot
program and the operation of unmanned aerial vehicle systems within
the program;

(4)
Integrating existing Ohio unmanned aerial vehicle system
infrastructure for purposes of conducting beyond visual line of sight
operations within the program;

(5)
Collecting metrics for cost-benefit analyses related to advanced
unmanned aerial vehicle system operations;

(6)
Developing a comprehensive approach for community acceptance and
integration of unmanned aerial vehicle system operations;

(7)
Standardizing an approval process with the Federal Aviation
Administration for unmanned aerial vehicle system operators across
the state.

(D)(1)
The Director shall establish a process to award money available under
the program to the legislative authority of municipal corporations
,
boards of county commissioners, and boards of township trustees

that are willing to participate in the program and meet any
guidelines established by the Director for meeting the program's
goals. The money awarded shall be allocated towards the purchase of
unmanned aerial vehicle systems for first responders within the
municipal corporations,
counties,
and townships
for
training support, for assisting in navigating federal processes and
approvals, and for supporting the integration of statewide
operations.

(2)
Any unmanned aerial vehicle system purchased through the program
shall comply with the federal laws and regulations for such systems,
including those in the national security interests of the United
States. As such, no system, including any components, services, or
maintenance of that system, shall originate from a country or other
entity that has been deemed a national security risk by the United
States Secretary of State in accordance with 22 U.S.C. 2780 and 50
U.S.C. 4813. Additionally, any system shall comply with the "Support
Anti-terrorism by Fostering Effective Technologies Act of 2002,"
6 U.S.C. 441, et seq., and any applicable conditions of national
defense spending.

(E)
The Director shall establish any procedures and requirements
necessary to administer this section, including award processes, and
any conditions for the expenditure of funding awarded under the
program.

(F)(1)
Not later than two years after
the
effective date of this section
September
30, 2025
,
the Director shall submit a report regarding the program to the
Governor, the Speaker of the House of Representatives, the President
of the Senate, the Minority Leaders of the House of Representatives
and Senate, and the chairs of any committee of the House of
Representatives and Senate related to transportation issues.

(2)
The report shall detail how funds were expended through the program,
the success of the program in meeting its goals, the cost-benefit
analysis created through the program, and any recommendations for
additional integration of unmanned aerial vehicle system operations
by first responders.

Section
4.
That
existing
Sections
209.30, 221.10, 221.30, 221.40, 229.40, 237.10, 265.10, 265.110,
265.215, 291.20, 307.10, 307.70, 317.10, 317.20, 381.410, 423.10,
423.220, and
755.20
of H.B. 96 of the 136th General Assembly
are

hereby
repealed.

Section
5.
That
Sections 221.15 (as amended by H.B. 96 of the 136th General
Assembly), 357.10, 363.10 (as amended by H.B. 96 of the 136th General
Assembly), 387.10 (as amended by S.B. 54 of the 135th General
Assembly), and 387.13 (as amended by S.B. 54 of the 135th General
Assembly) of H.B. 2 of the 135th General Assembly be amended to read
as follows:

Sec.
221.15.
COMMUNITY
SUPPORT

The
foregoing appropriation item C58050, Community Support, shall be used
to support the projects listed in this section.

1

2

A

Cleveland
Christian Home - Child Wellness Campus

$1,500,000

B

Boys
& Girls Club of Greater Cincinnati

$1,400,000

C

Lindner
Center

$1,000,000

D

The
Buckeye Ranch

$1,000,000

E

Bellefaire
Child and Youth Services Center

$750,000

F

LADD
Forever Home

$720,000

G

Best
Point West Cincinnati Early Childhood and Mental Health Center
Construction

$650,000

H

St.
Vincent de Paul Child and Family Advocacy Center

$600,000

I

Clark
County Family Justice Center

$500,000

J

Horses
on the Hill

$500,000

K

Netcare
Facility Improvements

$500,000

L

New
Main Office for Community Counseling Center of Ashtabula County

$500,000

M

Ravenwood
Health Renovation

$500,000

N

Toledo
YWCA Domestic Shelter Project

$500,000

O

Tri-County
Response Center Project

$500,000

P

Vista
Village

$500,000

Q

The
Crossroads Center New Recovery Treatment Center

$430,000

R

Applewood
Centers Inc.

$425,000

S

Harcum
House

$400,000

T

Maryhaven
Residential Treatment Facility Improvements

$400,000

U

May
Dugan Center Renovation

$400,000

V

YWCA
of Greater Cincinnati Domestic Violence Shelter

$400,000

W

Integrated
Community Solutions Community Center

$350,000

X

Shelby
Health & Wellness Renovation Project

$350,000

Y

Journey
Center for Safety and Healing

$300,000

Z

Alliance
Area Domestic Violence Shelter

$250,000

AA

Alliance
YWCA Headquarters Improvements

$250,000

AB

Ashtabula
County Transitional Housing for Homeless Youth

$250,000

AC

CommQuest
Reception Project

$250,000

AD

Lower
Lights Christian Health Center

$250,000

AE

Paint
Creek Youth Center - Multipurpose Community Building

$250,000

AF

St.
Vincent Behavioral Health Project

$250,000

AG

The
Refuge - New Building

$250,000

AH

Tobacco
Treatment Center of Ohio

$250,000

AI

Wayfinders
Ohio Emergency Homeless Shelter

$250,000

AJ

Addiction
Services Council Facility Expansion

$230,000

AK

Richland
County Shelter Renovation Project

$217,235

AL

Cincinnati
Children's Hospital Youth Mental Health Facility

$210,000

AM

Child
Guidance & Family Solutions (CGFS) - Akron Project

$200,000

AN

Child
Guidance & Family Solutions (CGFS) - Stow Buildout

$200,000

AO

Hancock
County ADAMH Board

$200,000

AP

Sanctuary
Night - Expanding to Meet the Need

$200,000

AQ

Canton
Domestic Violence Shelter

$175,000

AR

OhioGuidestone
Youth and Family Resiliency Center

$150,000

AS

Lorain
County Safe Harbor

$115,000

AT

Foundations
Community Childcare, Inc. (FCC)

$101,129

AU

Shelby
Mercy Mission House Renovations

$101,000

AV

Beyond
the Walls

$100,000

AW

Blue
Line Foundation HQ & Regional Training Center

$100,000

AX

Haven
Home Renovations

$100,000

AY

Livingston
Avenue Community New Direction Project

$100,000

AZ

Mansfield
Domestic Violence Shelter Child Advocacy Center
Renovation
Mansfield
Champions for Children Child Advocacy Center

$100,000

BA

The
Cocoon Project for Survivors of Domestic and Sexual Violence

$100,000

BB

Toledo
Lutheran Social Services Expansion Project

$100,000

BC

Muskingum
Behavioral Health Improvements

$57,000

BD

Veterans
Resource Center Project

$50,000

The
Department of Behavioral Health shall distribute the foregoing
earmark to Vista Village notwithstanding sections 153.06 and 153.07
of the Revised Code.

Sec.
357.10.

1

2

3

A

CCC
CUYAHOGA COMMUNITY COLLEGE

B

Reappropriations

C

Higher
Education Improvement Taxable Fund (Fund 7024)

D

C37865

Workforce
Based Training and Equipment - Taxable

$1,110

E

C37875

Solon
Innovation Center - Taxable

$2,250

F

TOTAL
Higher Education Improvement Taxable Fund

$3,360

G

Higher
Education Improvement Fund (Fund 7034)

H

C37800

Basic
Renovations

$900,000

I

C37853

CWRU
Dental Clinic Relocation

$200,000

J

C37856

MetroHealth
West 25th Street Corridor Revitalization

$11,250

K

C37859

Bay
Village Emergency Shelter

$32,500

L

C37861

Greater
Cleveland Food Bank

$250,000

M

C37862

Cleveland
Institute of Art Interactive Media Lab

$150,000

N

C37866

University
Settlement Broadway Rising Project

$150,000

O

C37867

The
Lyric Center

$75,000

P

C37868

Greater
Cleveland Foodbank

$750,000

Q

C37869

Shoes
and Clothes for Kids

$175,000

R

C37870

West
Side Catholic Center - Housing Self-Sufficiency Program

$150,000

S

C37871

The
Cleveland Institute of Art

$550,000

T

C37872

Construction
Based Trades Academy

$200,000

U

C37873

Medina
Christian Academy Capital Expansion Phase II

$300,000

V

TOTAL
Higher Education Improvement Fund

$3,893,750

$2,893,750

W

TOTAL
ALL FUNDS

$3,897,110

$2,897,110

BASIC
RENOVATIONS

The
amount reappropriated for the foregoing appropriation item C37800,
Basic Renovations, is the unencumbered balance as of June 30, 2024,
in appropriation item C37800, Basic Renovations, plus the
unencumbered balance as of June 30, 2024, in appropriation items
C37812, Building A Expansion Module - Western, and C37840, Workforce
Economic Development Renovations, plus up to $23,256. Prior to the
expenditure of this appropriation, Cuyahoga Community College shall
certify to the Director of Budget and Management canceled
encumbrances up to $23,256 from appropriation item C37838, Structural
Concrete Repairs.

Sec.
363.10.

1

2

3

A

DAS
DEPARTMENT OF ADMINISTRATIVE SERVICES

B

Reappropriations

C

Building
Improvement Fund (Fund 5KZ0)

D

C10035

Building
Improvement

$210,942

E

TOTAL
Building Improvement Fund

$210,942

F

Administrative
Building Taxable Bond Fund (Fund 7016)

G

C10041

MARCS
- Taxable

$5,045,730

H

C10044

Lorain
County MARCS Tower/Sheffield
Lake
Village

$250,000

I

C10052

Symmes
Valley Tower Project in Lawrence County

$1,000

J

C10055

Highland
County MARCS Tower

$1,000

K

TOTAL
Administrative Building Taxable Bond Fund

$5,297,730

L

Administrative
Building Fund (Fund 7026)

M

C10000

Governor's
Residence

$2,536,996

N

C10010

Office
Services Building Renovations

$64,539

O

C10015

SOCC
Renovations

$622,172

P

C10019

25
S. Front Street Renovations

$11,801

Q

C10020

North
High Building Complex Renovations

$400,000

R

C10021

Office
Space Planning

$5,000,000

S

C10034

Aronoff
Center Systems Replacements and Upgrades

$1,150,000

T

C10038

Riffe
Renovations

$710,702

U

C10042

IT
Projects

$4,000,000

V

C10051

Fleet
Sustainability

$250,000

W

TOTAL
Administrative Building Fund

$14,746,210

X

Capital
IT Projects Fund (Fund 7091)

Y

C10054

Statewide
IT Projects

$10,000,000

Z

TOTAL
Capital IT Projects Fund

$10,000,000

AA

TOTAL
ALL FUNDS

$30,254,882

MARCS
STATEWIDE COMMUNICATIONS SYSTEM

The
foregoing appropriation item C10041, MARCS - Taxable, shall be used
to purchase or construct the components of MARCS that are not
specific to any one agency. The equipment may include, but is not
limited to, computer and telecommunications equipment used for the
functioning and integration of the system, communications towers,
tower sites, tower equipment, and linkages among towers. The Director
of Administrative Services shall determine the specific use of funds.
Expenditures from this appropriation shall not be subject to Chapters
123. and 153. of the Revised Code.

MEDINA
COUNTY RADIO SYSTEM-SEVILLE TOWER

The
amount reappropriated for the foregoing appropriation item C10057,
Medina County Radio System-Seville Tower, is the unencumbered balance
as of June 30, 2024, in appropriation items C230FM, Cultural and
Sports Facilities Projects, earmarked for Westfield Center Community
Center ADA Improvement Project and the Medina County and Brunswick
Historical Societies Project/Wadsworth Historical Society, and
C58001, Community Assistance Projects, earmarked for Westfield Center
Improvements.

BUILDING
IMPROVEMENT

The
amount reappropriated for the foregoing appropriation item C10035,
Building Improvement, is the unencumbered balance as of June 30,
2024, in appropriation item C10035, Building Improvement, plus up to
$293,343. Prior to the expenditure of this additional appropriation,
the Department of Administrative Services shall certify to the
Director of Budget and Management canceled encumbrances up to
$293,343 from appropriation item C10035, Building Improvement.

MARCS
- TAXABLE

The
amount reappropriated for the foregoing appropriation item C10041,
MARCS - Taxable, is the unencumbered balance as of June 30, 2024, in
appropriation item C10041, MARCS - Taxable, plus up to $45,731. Prior
to the expenditure of this additional appropriation, the Department
of Administrative Services shall certify to the Director of Budget
and Management canceled encumbrances up to $45,731 from appropriation
item C10041, MARCS - Taxable.

LORAIN
COUNTY MARCS TOWER/SHEFFIELD
LAKE

VILLAGE

The
amount reappropriated for the foregoing appropriation item C10044,
Lorain County MARCS Tower/Sheffield
Lake
Village
,
is the unencumbered balance as of June 30, 2024, in appropriation
item C10044, Lorain County MARCS Tower/Sheffield
Lake
Village
,
plus the unencumbered balance as of June 30, 2024, in appropriation
item C10048, Williams County MARCS Tower.

OFFICE
SERVICES BUILDING RENOVATIONS

The
amount reappropriated for the foregoing appropriation item C10010,
Office Services Building Renovations, is the unencumbered balance as
of June 30, 2024, in appropriation item C10010, Office Services
Building Renovations, plus up to $64,539. Prior to the expenditure of
this additional appropriation, the Department of Administrative
Services shall certify to the Director of Budget and Management
canceled encumbrances up to $64,539 from appropriation item C10010,
Office Services Building Renovations.

SOCC
RENOVATIONS

The
amount reappropriated for the foregoing appropriation item C10015,
SOCC Renovations, is the unencumbered balance as of June 30, 2024, in
appropriation item C10015, SOCC Renovations, plus up to $873,760.
Prior to the expenditure of this additional appropriation, the
Department of Administrative Services shall certify to the Director
of Budget and Management canceled encumbrances up to $873,760 from
appropriation item C10015, SOCC Renovations.

25
S. FRONT STREET RENOVATIONS

The
amount reappropriated for the foregoing appropriation item C10019, 25
S. Front Street Renovations, is the unencumbered balance as of June
30, 2024, in appropriation item C10019, 25 S. Front Street
Renovations, plus up to $28,717. Prior to the expenditure of this
additional appropriation, the Department of Administrative Services
shall certify to the Director of Budget and Management canceled
encumbrances up to $28,717 from appropriation item C10019, 25 S.
Front Street Renovations.

ARONOFF
CENTER SYSTEMS REPLACEMENTS AND UPGRADES

The
amount reappropriated for the foregoing appropriation item C10034,
Aronoff Center Systems Replacements and Upgrades, is the unencumbered
balance as of June 30, 2024, in appropriation item C10034, Aronoff
Center Systems Replacements and Upgrades, plus up to $385,580. Prior
to the expenditure of this additional appropriation, the Department
of Administrative Services shall certify to the Director of Budget
and Management canceled encumbrances up to $385,580 from
appropriation item C10034, Aronoff Center Systems Replacements and
Upgrades.

RIFFE
RENOVATIONS

The
amount reappropriated for the foregoing appropriation item C10038,
Riffe Renovations, is the unencumbered balance as of June 30, 2024,
in appropriation item C10038, Riffe Renovations, plus up to $11,514.
Prior to the expenditure of this additional appropriation, the
Department of Administrative Services shall certify to the Director
of Budget and Management canceled encumbrances up to $11,514 from
appropriation item C10038, Riffe Renovations.

Sec.
387.10.

1

2

3

A

FCC
FACILITIES CONSTRUCTION COMMISSION

B

Reappropriations

C

Capital
Donations Fund (Fund 5A10)

D

C230E2

Capital
Donations

$1,224,310

E

TOTAL
Capital Donations Fund

$1,224,310

F

Public
School Building Fund (Fund 7021)

G

C23001

Public
School Buildings

$140,884

H

TOTAL
Public School Building Fund

$140,884

I

Administrative
Building Fund (Fund 7026)

J

C23016

Energy
Conservation Projects

$275,693

K

C230E3

Hazardous
Substance Abatement

$432,652

L

C230E5

State
Agency Planning/Assessment

$742,039

M

TOTAL
Administrative Building Fund

$1,450,384

N

Cultural
and Sports Facilities Building Fund (Fund 7030)

O

C23025

OHS
- Statewide Site Repairs

$35,327

P

C23028

OHS
- Basic Renovations and Emergency Repairs

$902,132

Q

C23066

Variety
Theater

$85,000

R

C230AB

Cleveland
Music Hall

$400,000

S

C230AE

Variety
Theatre

$250,000

T

C230AH

Longtown
Clemens Farmstead Museum

$90,000

U

C230BL

Fairport
Harbor Lighthouse Project

$200,000

V

C230BR

Amherst
Historical Water Tower Project

$40,000

W

C230BV

Downtown
Toledo Music Hall

$400,000

X

C230CH

Mt.
Perry Scenic Railroad Structure Renovations

$125,000

Y

C230CM

Waverly
Old Children's Home Renovation

$20,000

Z

C230CN

Garrettsville
Buckeye Block Community Theatre

$700,000

AA

C230EC

Triumph
of Flight

$250,000

AB

C230EN

OHS
- Storage Facility Expansion

$27,654

AC

C230EO

Poindexter
Village Museum

$1,000,000

AD

C230FM

Cultural
and Sports Facilities Projects

$48,664,068

$49,664,068

AE

C230J6

West
Side Market Renovation

$500,000

AF

C230J7

Cardinal
Center

$75,000

AG

C230K3

African-American
Legacy Project

$75,000

AH

C230R8

National
Ceramic Museum and Heritage Center Renovation

$100,000

AI

C230X8

Riverside
Veterans Memorial

$15,000

AJ

C230Y6

Ashtabula
Maritime and Surface Transportation Museum

$100,000

AK

C230Z8

Brooklyn
John Frey Park

$90,000

AL

TOTAL
Cultural and Sports Facilities Building Fund

$54,144,181

$55,144,181

AM

School
Building Program Assistance Fund (Fund 7032)

AN

C23002

School
Building Program Assistance

$192,457,052

AO

TOTAL
School Building Program Assistance Fund

$192,457,052

AP

Capital
IT Projects Fund (Fund 7091)

AQ

C230GF

Data
Management Solution

$2,500,000

AR

TOTAL
Capital IT Projects Fund

$2,500,000

AS

TOTAL
ALL FUNDS

$251,916,811

$252,916,811

PUBLIC
SCHOOL BUILDINGS

The
amount reappropriated for the foregoing appropriation item C23001,
Public School Buildings, is the unencumbered balance as of June 30,
2024, in appropriation item C23001, Public School Buildings, plus up
to $300,806. Prior to the expenditure of this additional
appropriation, the Facilities Construction Commission shall certify
to the Director of Budget and Management canceled encumbrances up to
$300,806 from appropriation item C23001, Public School Buildings.

ENERGY
CONSERVATION PROJECT

The
foregoing appropriation item C23016, Energy Conservation Project,
shall be used to perform energy conservation renovations, including
the United States Environmental Protection Agency's Energy Star
Program, in state-owned facilities. Prior to the release of funds for
renovation, state agencies shall have performed a comprehensive
energy audit for each project. The Ohio Facilities Construction
Commission shall review and approve proposals from state agencies to
use these funds for energy conservation. Public school districts and
state-supported and state-assisted institutions of higher education
are not eligible for funding from this item.

STATE
AGENCY PLANNING/ASSESSMENT

The
foregoing appropriation item C230E5, State Agency
Planning/Assessment, shall be used by the Facilities Construction
Commission to provide assistance to any state agency for assessment,
capital planning, and maintenance management.

STATEWIDE
SITE REPAIRS

The
amount reappropriated for the foregoing appropriation item C23025,
Statewide Site Repairs, is the unencumbered balance as of June 30,
2024, in appropriation item C23025, Statewide Site Repairs, plus up
to $35,327. Prior to the expenditure of this additional
appropriation, the Facilities Construction Commission shall certify
to the Director of Budget and Management canceled encumbrances up to
$33,476 from appropriation item C23029, Buffington Island State
Memorial, $675 from appropriation item C230DK, Zoar Bicentennial
Village, and $1,176 from appropriation item C230X6, OHS-Fort Ancient
Earthworks.

STORAGE
FACILITY EXPANSION

The
amount reappropriated for the foregoing appropriation item C230EN,
Storage Facility Expansion, is the unencumbered balance as of June
30, 2024, in appropriation item C230EN, Storage Facility Expansion,
plus up to $27,654. Prior to the expenditure of this additional
appropriation, the Facilities Construction Commission shall certify
to the Director of Budget and Management canceled encumbrances up to
$27,654 from appropriation item C230X5, OHS-State Archives Shelving.

SCHOOL
BUILDING PROGRAM ASSISTANCE

The
amount reappropriated for the foregoing appropriation item C23002,
School Building Program Assistance, is the unencumbered balance as of
June 30, 2024, in appropriation item C23002, School Building Program
Assistance, plus the unencumbered balance as of June 30, 2024, in
appropriation items C23005, Exceptional Needs, C23010, Vocational
Facilities Assistance Program, C23011, Corrective Action Grants, and
C23018, STEM Facility Assistance, plus up to $22,091,460. Prior to
the expenditure of this additional appropriation, the Facilities
Construction Commission shall certify to the Director of Budget and
Management canceled encumbrances up to $325,747 from appropriation
item C23001, Public School Buildings, $20,950,504 from appropriation
item C23002, School Building Program Assistance, $80,128 from
appropriation item C23005, Exceptional Needs, $209,403 from
appropriation item C23010, Vocational Facilities Assistance Program,
and $525,678 from appropriation item C23011, Corrective Action
Grants.

Sec.
387.13.
CULTURAL
AND SPORTS FACILITIES PROJECTS

The
amount reappropriated from the foregoing appropriation item C230FM,
Cultural and Sports Facilities Projects, shall be equal to the amount
of all projects specified in this section, unless the amounts are
released prior to June 30, 2024.

The
amount reappropriated for the foregoing appropriation item C230FM,
Cultural and Sports Facilities Projects, earmarked for the Greater
Cleveland Foodbank, is the unencumbered balance as of June 30, 2024,
in appropriation items C37861, Greater Cleveland Food Bank, and
C37868, Greater Cleveland Foodbank.

The
amount reappropriated for the foregoing appropriation item C230FM,
Cultural and Sports Facilities Projects, earmarked for Children's
Museum of Cleveland and Cleveland Majestic Hall, is the unencumbered
balance as of June 30, 2024, in appropriation items C230FM, Cultural
and Sports Facilities Projects, earmarked for the African American
Museum; C37854, Cleveland Sight Center Health Record System
Modernization; C37859, Bay Village Emergency Shelter; and C725E2,
Local Parks, Recreation, and Conservation Projects, earmarked to the
Fitzwater Train Yard Operations Building renovation project.

The
amount reappropriated for the foregoing appropriation item C230FM,
Cultural and Sports Facilities Projects, earmarked for the Delhi
Historical Society, is the unencumbered balance as of June 30, 2024,
in appropriation item C58001, Community Assistance Projects,
earmarked for the Lighthouse Behavioral Health Solutions Outpatient
Behavioral Health Clinic.

The
amount reappropriated for the foregoing appropriation item C230FM,
Cultural and Sports Facilities Projects, earmarked for Paulding
County Historical Electrical Wiring Project, is the unencumbered
balance as of June 30, 2024, in appropriation item C725E2, Local
Parks, Recreation, and Conservation Projects, earmarked for Paulding
County Park District Floating Pier Addition, Paulding County Park
District Boat Launch Improvement, Paulding County Park District, and
Paulding County Park District Pier.

The
amount reappropriated for the foregoing appropriation item C230FM,
Cultural and Sports Facilities Projects, earmarked for the STEM+M
Academy, is the unencumbered balance as of June 30, 2024, in
appropriation item C32226, STEM+M Academy.

The
amount reappropriated for the foregoing appropriation item C230FM,
Cultural and Sports Facilities Projects, earmarked for Auglaize
County Historical Society Window Project, is the unencumbered balance
as of June 30, 2024, in appropriation item C725E2, Local Parks,
Recreation, and Conservation Projects, earmarked for New Bremen
StoryWalk.

1

2

A

Project
List

B

Dayton
Dragons Improvements

$5,000,000

C

Columbus
Symphony Orchestra

$2,000,000

D

Rock
and Roll Hall of Fame and Great Lakes Science Center

$1,750,000

E

STEM+M
Academy

$1,542,400

F

Cincinnati
Museum Center STEM - Biomedical and Early Childhood Exhibits

$1,200,000

G

Allen
County Memorial Hall Improvements

$1,000,000

H

Historic
Newark Arcade Renovation

$1,000,000

I

Eric
Mendelsohn Park Synagogue Campus Restoration

$1,000,000

J

Playhouse
Square

$1,000,000

K

Port
Regal Theatre

$1,000,000

L

Rock
and Roll Hall of Fame Expansion

$1,000,000

M

Jeep
Museum

$1,000,000

N

Dayton
Air Credit Union Ballpark

$1,000,000

O

Greater
Cleveland Foodbank

$1,000,000

P

Cleveland
Museum of Art Horace Kelley Art Foundation Lobby Renovation Phase
II

$900,000

Q

A.B.
Graham Memorial at I-70 and SR 72

$750,000

R

American
Sign Museum

$750,000

S

Cleveland
Museum of Art

$750,000

T

World
Heritage and Visitor Center

$730,000

U

Central
Presbyterian Church

$650,000

V

Emery
Theater Restoration

$650,000

W

DeYor
Performing Arts Center

$600,000

X

National
Museum of the Great Lakes Expansion Project

$600,000

Y

Ohio
Aviation Hall of Fame

$550,000

Z

Canton
Township Palace Theater

$500,000

AA

Day
Air Credit Union Ballpark Professional Development License
Facility Standard Improvements

$500,000

AB

Fort
Recovery Opera House

$500,000

AC

International
Soap Box Derby

$500,000

AD

Lyric
Theater Renovation

$500,000

AE

Miami
Valley Veterans Museum

$500,000

AF

Ohio
Aerospace Institute Building Repair Project

$500,000

AG

York
Mason Building Renovation

$500,000

AH

Louis
Sullivan Building of Newark Restoration and Adaptive Reuse

$489,000

AI

Brown-Harris
Historic Cemetery Preservation

$450,000

AJ

Lake
Erie Nature and Science Center Wildlife Gardens Education Project

$450,000

AK

Columbus
Museum of Art

$350,000

AL

Fort
Laurens Restoration

$330,000

AM

Cleveland
Center for Arts and Technology

$325,000

AN

Harveysburg
First Free Black School

$322,500

AO

Children's
Museum of Cleveland

$307,500

AP

Vandalia
Art Park Amphitheater

$300,000

AQ

Champaign
County YMCA

$300,000

AR

Rockwell
District Cultural and Arts Amphitheater - Whitehall

$300,000

AS

Steubenville
Grand Theater

$300,000

AT

National
Museum of the Great Lakes Expansion

$300,000

AU

Willoughby
Amphitheater

$300,000

AV

Oak
Harbor Riverfront

$275,000

AW

City
of Orrville Market West Historic Area

$250,000

AX

Cranz
Farm at Hale Farm and Village

$250,000

AY

Findlay
Market Infrastructure Renovations

$250,000

AZ

Piqua
Arts - The Bank

$250,000

BA

Rickenbacker
Boyhood Home

$250,000

BB

Sandusky
State Theatre

$250,000

BC

Youngstown
Area Jewish Federation

$250,000

BD

Tam
O'Shanter Renovations

$250,000

BE

Yoctangee
Park Historic Armory

$250,000

BF

Preble
County Historical Society Restoration and Nature Reserve

$240,000

BG

Pickaway
County Memorial Hall

$225,000

BH

Evendale
Cultural Arts Center ADA Compliance

$225,000

BI

Beck
Center

$200,000

BJ

Complete
Cozad - Health Hospitality Campus

$200,000

BK

East
Liverpool Revitalization Project

$200,000

BL

Grant
Sawyer Carriage House

$200,000

BM

Marion
Heritage Hall

$200,000

BN

Grove
City Outdoor Cultural Arts Performance Facility

$200,000

BO

South
Point Community Center Update and Modernization

$200,000

BP

Warren
Community Amphitheater Renovations

$200,000

BQ

Johnstown
Amphitheater

$150,000

BR

Necco
Center Campus

$150,000

BS

Nuestra
Gente Community Center

$150,000

BT

Powell
Education Center

$150,000

BU

St.
Clairsville Train Depot

$150,000

BV

Van
Wert Area Performing Arts

$150,000

BW

Village
of Richwood Opera House Restoration

$150,000

BX

Greenfield
Historical Society Restoration Project

$150,000

BY

Clearview
Museum

$150,000

BZ

Woodsfield
Monroe Theatre

$135,000

CA

Pump
House Center for the Arts

$127,000

CB

Beach
Park Railway Museum

$125,000

CC

John
and Iris Hathaway Education and Community Center

$125,000

CD

Unionville
Tavern Improvements

$125,000

CE

Lorain
County Historical Society

$112,000

CF

Cleveland
Majestic Hall

$100,000

CG

Barker
House Stabilization Project

$100,000

CH

Chagrin
Falls Historical Society

$100,000

CI

Columbus
College of Art and Design Youth and Community Learning Hub

$100,000

CJ

Downtown
Marion Community Culture and Entertainment Zone

$100,000

CK

Dublin
Arts Council - Muirfield Drive Project

$100,000

CL

Evendale
Cultural Arts Center - ADA Compliance

$100,000

CM

Firelands
Historical Society Expansion

$100,000

CN

Galion
Big Four Depot Renovation

$100,000

CO

Historic
Hoover Auditorium Renovation

$100,000

CP

Historic
Sidney Theater Phase II

$100,000

CQ

Hotel
McArthur

$100,000

CR

Jacob
Miller Tavern

$100,000

CS

Kol
Israel Foundation Holocaust Memorial

$100,000

CT

Louis
Sullivan Building

$100,000

CU

Macedonia
Missionary Baptist Church Renovation

$100,000

CV

Middletown
Entertainment and Sports Venue

$100,000

CW

Port
Clinton Arts Garage

$100,000

CX

Portage
Riverwalk Arts Infrastructure - Oak Harbor

$100,000

CY

Ro-Na
Theater Entertainment and Performing Arts Theater

$100,000

CZ

Swanton
Memorial Park Improvements

$100,000

DA

Walnut
Hills Creative Campus

$100,000

DB

Wellston
Sport Complex

$100,000

DC

Maltz
Museum of Jewish Heritage Reimagine Project

$100,000

DD

The
Music Settlement Center for Innovation, Education, and Technology

$100,000

DE

Minerva
Park Amphitheater Restoration

$100,000

DF

Rickenbacker
Woods Museum

$100,000

DG

Covedale
Center - Phase 6 Renovations

$100,000

DH

West
Liberty Town Hall Opera House Community Center Restoration and
Renovation

$100,000

DI

Polish
Cultural Center

$100,000

DJ

Battle
of Buffington Island Civil War Battlefield Museum

$100,000

DK

Twin
City Opera House

$100,000

DL

Gant
Stadium Renovation

$100,000

DM

Octagon
House

$100,000

DN

Circleville
Historic City Hall Improvements

$100,000

DO

Pickaway
County Historical Society Museum

$100,000

DP

Camden
Opera House Second Floor Renovation

$100,000

DQ

Levi
Scofield Mansion Transformation

$100,000

DR

El
Mercado at La Villa Hispana Cultural Revitalization

$100,000

DS

Leesburg
Historic B & O Rail Depot

$100,000

DT

The
Funk Music Hall of Fame and Exhibition Center

$100,000

DU

Jacob
Miller's Tavern Renovation

$100,000

DV

Sugarcreek
Township Veterans Memorial

$90,000

DW

Muirfield/Dublin
Arts Project

$75,000

DX

Danny
Thomas Park Amphitheater

$75,000

DY

Pleasant
Square Community Center

$75,000

DZ

Tarlton
Community Building

$75,000

EA

Hune
Covered Bridge Relocation

$75,000

EB

Massillon
Museum Fire Monitoring System

$68,000

EC

Nancy
and David Wolf Holocaust and Humanity Center

$56,000

ED

Delhi
Historical Society

$50,000

EE

Willoughby
Arts Education and Performing Arts Center

$50,000

EF

G.A.R.
Hall Historic Rehabilitation

$50,000

EG

Grand
Army of the Republic Hall

$50,000

EH

Grant
Presidential Sculpture

$50,000

EI

Mansard
Building Project

$50,000

EJ

Trumpet
in the Land Outdoor Drama Tower Project

$50,000

EK

Zanesville
Gateway District

$50,000

EL

Zanesville
Museum of Art Facility EIFS Repairs and HVAC Replacement

$50,000

EM

Mausoleum
Repair

$50,000

EN

John
S. Knight Convention Center

$50,000

EO

Wright
Patterson Air Force Base Holocaust Museum

$50,000

EP

Clark
Gable Facility Improvements

$50,000

EQ

Hardin
County Armory

$45,000

ER

Davis
Shai House Technology Update

$41,000

ES

Wendel
Concert Stage

$35,000

ET

History
of Weston, Historical Offerings

$30,000

EU

Dayton
Contemporary Dance Arts and Cultural Center

$25,000

EV

Village
of Garrettsville Cemetery

$25,000

EW

Evendale
Cultural Arts Center

$25,000

EX

Piketon
Liberty Memorial

$25,000

EY

Bucyrus
Bicentennial Arch Project

$25,000

EZ

Fairborn
Military Veterans Memorial

$25,000

FA

Stained
Glass Window Restoration for the Wapakoneta Museum

$22,000

FB

Shelby
House Museum

$20,000

FC

Muskingum
County History (FKA Stone Academy)

$15,668

FD

Paulding
County Historical Electrical Wiring Project

$14,500

FE

Jackson
Center Museum Building Improvements

$13,500

FF

Scioto
County Heritage Museum Restoration

$10,000

FG

Auglaize
County Historical Society Window Project

$7,500

FH

Leipsic
Recreation Center Improvements

$7,500

FI

Jeromesville
Totem Pole

$3,000

Section
6.
That
existing Sections 221.15 (as amended by H.B. 96 of the 136th General
Assembly), 357.10, 363.10 (as amended by H.B. 96 of the 136th General
Assembly), 387.10 (as amended by S.B. 54 of the 135th General
Assembly), and 387.13 (as amended by S.B. 54 of the 135th General
Assembly) of H.B. 2 of the 135th General Assembly are hereby
repealed.

Section
7.
All
items in this act are hereby appropriated as designated out of any
moneys in the state treasury to the credit of the designated fund.
For all operating appropriations made in this act, those in the first
column are for fiscal year 2026 and those in the second column are
for fiscal year 2027. The operating appropriations made in this act
are in addition to any other operating appropriations made for these
fiscal years.

Section
8.

1

2

3

4

5

A

DEV
DEPARTMENT OF DEVELOPMENT

B

Dedicated
Purpose Fund Group

C

5XM0

195576

All
Ohio Future Fund

$6,100,000

$1,200,000

D

Dedicated
Purpose Fund Group Total

$6,100,000

$1,200,000

E

TOTAL
ALL BUDGET FUND GROUPS

$6,100,000

$1,200,000

ALL
OHIO FUTURE FUND

Of
the foregoing appropriation item 195576, All Ohio Future Fund,
$6,100,000 in fiscal year 2026 shall be allocated to the
Zanesville-Muskingum County Port Authority. This earmark is in
addition to any amounts appropriated by the Ohio Controlling Board in
calendar year 2025 and earmarked for the Zanesville-Muskingum County
Port Authority.

Of
the foregoing appropriation item 195576, All Ohio Future Fund, up to
$1,200,000 in fiscal year 2027 shall be used to administer the All
Ohio Future Fund.

Section
9.
Within
the limits set forth in this act, the Director of Budget and
Management shall establish accounts indicating the source and amount
of funds for each appropriation made in this act, and shall determine
the manner in which appropriation accounts shall be maintained.
Expenditures from operating appropriations contained in this act
shall be accounted for as though made in, and are subject to all
applicable provisions of, H.B. 96 of the 136th General Assembly.

Section
10.
To
assist the Department of Job and Family Services in establishing the
methodology and technical system used for determining payment error
rates in the Supplemental Nutrition Assistance Program in accordance
with section 5101.546 of the Revised Code, the Department shall
consult with the following stakeholders:

(A)
The Ohio Job and Family Services Directors' Association;

(B)
Five county department of job and family services directors, or the
directors' designees, each representing a distinct region of the
state;

(C)
A designee of the County Commissioners Association of Ohio;

(D)
Any other stakeholders selected by the Department of Job and Family
Services.

Section
11.
(A)
As used in this section, "qualified property" means
property that satisfies all of the following requirements:

(1)
The property was acquired by an organization described under section
501(c)(3) of the Internal Revenue Code;

(2)
The deed for the property was recorded between December 1, 2022, and
December 31, 2022, inclusive;

(3)
The property was used by that organization, or by another
organization that it wholly owns and controls, for conservation or
preservation purposes that satisfies the qualifications for tax
exemption under section 5709.12 of the Revised Code for property used
exclusively for charitable purposes.

(B)
Notwithstanding sections 5713.08, 5713.081, and 5715.27 of the
Revised Code, and without regard to any time or payment limitations
under any section of the Revised Code, the owner or prior owner of
qualified property at any time within twelve months after the
effective date of this section may file an application with the Tax
Commissioner requesting that the qualified property be placed on the
exempt list and that all unpaid taxes, penalties, and interest on the
property be abated, including taxes, penalties, and interest that
have become a lien prior to the date of acquisition of title to the
property by the qualified property's owner.

(C)
The application shall be made on the form prescribed by the Tax
Commissioner under section 5715.27 of the Revised Code and shall list
the name of the county in which the property is located; the
property's legal description, taxable value, and the amount, in
dollars, of the unpaid taxes, penalties, and interest; the date of
acquisition of title to the property; the use of the property during
any time that the unpaid taxes accrued; and any other information
required by the Commissioner. The county auditor shall supply the
required information upon request of the applicant.

(D)
Upon request of the applicant, the county treasurer shall determine
if all taxes, penalties, and interest that became a lien on the
qualified property before it was first used by the property's owner
or a prior owner for an exempt purpose have been paid in full. If so,
the county treasurer shall issue a certificate to the applicant
stating that all such taxes, penalties, and interest have been paid
in full. The applicant shall attach the county treasurer's
certificate to the application filed with the Tax Commissioner under
this section.

(E)
Upon receipt of an application, the Tax Commissioner shall determine
if the qualified property meets the qualifications set forth in this
section and if so shall issue an order directing that the property be
placed on the exempt list of the county in which it is located and
that all unpaid taxes, penalties, and interest for each year that the
property met the qualifications for exemption described in section
5709.07 of the Revised Code or another section of the Revised Code be
abated. If the Commissioner finds that the property is or previously
was being used for a purpose that would disqualify it for such
exemption, the Tax Commissioner shall issue an order denying the
application with respect to such tax years where the Commissioner
finds that disqualifying use.

(F)
If the Tax Commissioner finds that the property is not entitled to
the tax exemption and abatement of unpaid taxes, penalties, and
interest for any of the years for which the applicant claims an
exemption or abatement, the Commissioner shall order the county
treasurer of the county in which the property is located to collect
all taxes, penalties, and interest on the property for those years as
required by law.

Section
12.
The
amendment by this act of section 319.304 of the Revised Code applies
to all resolutions adopted before, on, or after the effective date of
this section. In the case of a resolution adopted before that date,
the requirements of the amendment shall apply on and after that date
without the need for the board of county commissioners to amend the
existing resolution or adopt a new resolution.

Section
13.
The
amendment by this act of divisions (A)(21) and (A)(44) of section
5747.01 of the Revised Code are intended to clarify the meaning of
those divisions as they existed before the effective date of this
section and are not intended to change their meaning in any way.

Section
14.
Section
2303.201 of the Revised Code as presented in this act takes effect on
the later of March 30, 2026, or the effective date of this section.
(March 30, 2026, is the effective date of an earlier amendment to
that section by H.B. 96 of the 136th General Assembly.)

Section
15.
This
act is hereby declared to be an emergency measure necessary for the
immediate preservation of the public peace, health, and safety. The
reason for such necessity is that certain foreign government
officials and contractors associated with the United States military
and Department of Defense are otherwise unable to drive in Ohio
without undertaking the complete driver's education courses and
practice hours. Therefore, this act shall go into immediate effect.

Speaker
___________________ of the House of Representatives.

President
___________________ of the Senate.

Passed
________________________, 20____

Approved
________________________, 20____

Governor.

The section numbering of law
of a general and permanent nature is complete and in conformity with
the Revised Code.

Director, Legislative
Service Commission.

Filed
in the office of the Secretary of State at Columbus, Ohio, on the
____ day of ___________, A. D. 20____.

Secretary of State.

File
No. _________ Effective Date ___________________