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As Introduced
136th
General Assembly
Regular
Session
H. B. No. 820
2025-2026
Representative Deeter
To
amend sections 5747.98 and 5751.98 and to enact sections
3301.93,
3313.861
,
3314.861, 3326.861, 3328.861
,
5747.88, and 5751.55 of the Revised Code
to
require radon testing in school facilities, create home radon
mitigation income and commercial activity tax credits, and to make an
appropriation.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 5747.98 and 5751.98 be amended and sections
3301.93,
3313.861
,
3314.861, 3326.861, 3328.861
,
5747.88, and 5751.55 of the Revised Code be enacted to read as
follows:
Sec.
3301.93.
As
used in this section, "school facility" means any
free-standing building owned or controlled by a school district board
of education that is routinely used for educational, athletic, or
extracurricular activities.
The
department of education and workforce shall determine a method to
divide all city, exempted village, local, and joint vocational school
districts into four equal groups to conduct radon testing of school
facilities. The department shall develop a schedule for testing that
requires all schools within each group to complete initial testing in
a specified calendar year that is not later than four years after the
effective date of this section. All subsequent testing shall be in
accordance with the American national standards institute's protocol
for conducting measurements of radon and radon decay products in
multifamily, school, commercial, and mixed-use buildings,
MA-MFLB-2023, and any subsequent revisions to those standards.
Sec.
3313.861.
(A)
As used in this section, "school facility" means any
free-standing building owned or controlled by a school district board
of education that is routinely used for educational, athletic, or
extracurricular activities.
(B)
The board of education of each city, exempted village, local, and
joint vocational school district shall test each school facility for
radon according to the schedule developed by the department of
education and workforce under section 3301.93 of the Revised Code.
District boards shall conduct radon testing in coordination with the
director of health in accordance with Chapter 3723. of the Revised
Code.
(C)
The governing authority of each chartered nonpublic school shall test
each school facility for radon according to the same schedule as the
school district in which the chartered nonpublic school is located.
(D)
Any radon testing conducted under this section shall be performed by
a person licensed to do so under Chapter 3723. of the Revised Code.
Sec.
3314.861.
As
used in this section, "school facility" means any
free-standing building owned or controlled by the governing authority
of a community school that is routinely used for educational,
athletic, or extracurricular activities.
The
governing authority of each community school shall test each school
facility for radon according to the same schedule as the school
district in which the community school is located, as determined by
the department of education and workforce under section 3301.93 of
the Revised Code.
Any
radon testing conducted under this section shall be performed by a
person licensed to do so under Chapter 3723. of the Revised Code.
Sec.
3326.861.
As
used in this section, "school facility" means any
free-standing building owned or controlled by the governing body of a
STEM school that is routinely used for educational, athletic, or
extracurricular activities.
The
governing body of each STEM school shall test each school facility
for radon according to the same schedule as the school district in
which the STEM school is located, as determined by the department of
education and workforce under section 3301.93 of the Revised Code.
Any
radon testing conducted under this section shall be performed by a
person licensed to do so under Chapter 3723. of the Revised Code.
Sec.
3328.861.
As
used in this section, "school facility" means any
free-standing building owned or controlled by the board of trustees
of a college-preparatory boarding school that is routinely used for
educational, athletic, or extracurricular activities.
The
board of trustees of each college-preparatory boarding school shall
test each school facility for radon according to the same schedule as
the school district in which the college-preparatory boarding school
is located, as determined by the department of education and
workforce under section 3301.93 of the Revised Code.
Any
radon testing conducted under this section shall be performed by a
person licensed to do so under Chapter 3723. of the Revised Code.
Sec.
5747.88.
A
refundable credit shall be allowed against a taxpayer's aggregate tax
liability under section 5747.02 of the Revised Code for taxpayers who
install a home radon mitigation system. For each street address at
which the installation occurs, the amount of the credit shall equal
the lesser of two thousand dollars or the amount spent by the
taxpayer during the taxable year by the taxpayer to purchase and
install the system, except that installation costs qualify for the
credit only if paid to a person holding a valid license issued under
Chapter 3723. of the Revised Code.
A
taxpayer may not claim a credit under this section on the basis of
expenses the taxpayer claimed a credit for under section 5751.55 of
the Revised Code.
Sec.
5747.98.
(A)
To provide a uniform procedure for calculating a taxpayer's aggregate
tax liability under section 5747.02 of the Revised Code, a taxpayer
shall claim any credits to which the taxpayer is entitled in the
following order:
Either
the retirement income credit under division (B) of section 5747.055
of the Revised Code or the lump sum retirement income credits under
divisions (C), (D), and (E) of that section;
Either
the senior citizen credit under division (F) of section 5747.055 of
the Revised Code or the lump sum distribution credit under division
(G) of that section;
The
dependent care credit under section 5747.054 of the Revised Code;
The
credit for displaced workers who pay for job training under section
5747.27 of the Revised Code;
The
twenty-dollar personal exemption credit under section 5747.022 of the
Revised Code;
The
joint filing credit under division (E) of section 5747.05 of the
Revised Code;
The
earned income credit under section 5747.71 of the Revised Code;
The
nonrefundable credit for education expenses under section 5747.72 of
the Revised Code;
The
nonrefundable credit for donations to scholarship granting
organizations under section 5747.73 of the Revised Code;
The
nonrefundable credit for tuition paid to a nonchartered nonpublic
school under section 5747.75 of the Revised Code;
The
nonrefundable vocational job credit under section 5747.057 of the
Revised Code;
The
nonrefundable job retention credit under division (B) of section
5747.058 of the Revised Code;
The
enterprise zone credit under section 5709.66 of the Revised Code;
The
credit for beginning farmers who participate in a financial
management program under division (B) of section 5747.77 of the
Revised Code;
The
credit for commercial vehicle operator training expenses under
section 5747.82 of the Revised Code;
The
nonrefundable welcome home Ohio (WHO) program credit under section
122.633 of the Revised Code;
The
nonrefundable credit for transformational mixed use development tax
credit certificate holders under section 5747.87 of the Revised Code;
The
credit for selling or renting agricultural assets to beginning
farmers under division (A) of section 5747.77 of the Revised Code;
The
credit for purchases of qualifying grape production property under
section 5747.28 of the Revised Code;
The
small business investment credit under section 5747.81 of the Revised
Code;
The
nonrefundable lead abatement credit under section 5747.26 of the
Revised Code;
The
opportunity zone investment credit under section 5747.86 of the
Revised Code;
The
enterprise zone credits under section 5709.65 of the Revised Code;
The
research and development credit under section 5747.331 of the Revised
Code;
The
credit for rehabilitating a historic building under section 5747.76
of the Revised Code;
The
nonrefundable Ohio low-income housing tax credit under section
5747.83 of the Revised Code;
The
nonrefundable affordable single-family home credit under section
5747.84 of the Revised Code;
The
nonresident credit under division (A) of section 5747.05 of the
Revised Code;
The
credit for a resident's out-of-state income under division (B) of
section 5747.05 of the Revised Code;
The
refundable motion picture and broadway theatrical production credit
under section 5747.66 of the Revised Code;
The
refundable jobs creation credit or job retention credit under
division (A) of section 5747.058 of the Revised Code;
The
refundable credit for taxes paid by a qualifying entity granted under
section 5747.059 of the Revised Code;
The
refundable credits for taxes paid by a qualifying pass-through entity
granted under division (I) of section 5747.08 of the Revised Code;
The
refundable credit under section 5747.80 of the Revised Code for
losses on loans made to the Ohio venture capital program under
sections 150.01 to 150.10 of the Revised Code;
The
refundable credit for rehabilitating a historic building under
section 5747.76 of the Revised Code;
The
refundable credit under section 5747.39 of the Revised Code for taxes
levied under section 5747.38 of the Revised Code paid by an electing
pass-through entity
;
The
refundable radon mitigation credit under section 5747.88 of the
Revised Code
.
(B)
For any credit, except the refundable credits enumerated in this
section and the credit granted under division (H) of section 5747.08
of the Revised Code, the amount of the credit for a taxable year
shall not exceed the taxpayer's aggregate amount of tax due under
section 5747.02 of the Revised Code, after allowing for any other
credit that precedes it in the order required under this section. Any
excess amount of a particular credit may be carried forward if
authorized under the section creating that credit. Nothing in this
chapter shall be construed to allow a taxpayer to claim, directly or
indirectly, a credit more than once for a taxable year.
Sec.
5751.55.
A
refundable credit shall be allowed against the tax imposed under
section 5751.02 of the Revised Code for a taxpayer who installs a
home radon mitigation system. For each street address at which the
installation occurs, the amount of the credit shall equal the lesser
of two thousand dollars or the amount spent by the taxpayer during
the calendar year to purchase and install the system, except that
installation costs qualify for the credit only if paid to a person
holding a valid license issued under Chapter 3723. of the Revised
Code.
A
taxpayer may not claim a credit under this section on the basis of
expenses the taxpayer claimed a credit for under section 5747.88 of
the Revised Code.
Sec.
5751.98.
(A)
To provide a uniform procedure for calculating the amount of tax due
under this chapter, a taxpayer shall claim any credits to which it is
entitled in the following order:
The
nonrefundable jobs retention credit under division (B) of section
5751.50 of the Revised Code;
The
nonrefundable credit for qualified research expenses under division
(B) of section 5751.51 of the Revised Code;
The
nonrefundable credit for a borrower's qualified research and
development loan payments under division (B) of section 5751.52 of
the Revised Code;
The
nonrefundable credit for unused net operating losses under section
5751.53 of the Revised Code;
The
refundable motion picture and broadway theatrical production credit
under section 5751.54 of the Revised Code;
The
refundable jobs creation credit or job retention credit under
division (A) of section 5751.50 of the Revised Code
;
The
refundable radon mitigation credit under section 5751.55 of the
Revised Code
.
(B)
For any credit except the refundable credits enumerated in this
section, the amount of the credit for a tax period shall not exceed
the tax due after allowing for any other credit that precedes it in
the order required under this section. Any excess amount of a
particular credit may be carried forward if authorized under the
section creating the credit.
Section
2.
That
existing sections 5747.98 and 5751.98 of the Revised Code are hereby
repealed.
Section
3.
The
enactment by this act of sections 5747.88 and 5751.55 of the Revised
Code applies to taxable years and tax periods beginning on or after
January 1, 2027.
Section
4.
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
5.
1
2
3
4
5
A
DOH
DEPARTMENT OF HEALTH
B
General
Revenue Fund
C
GRF
440454
Environmental
Health/Radiation Protection
$0
$14,000,000
D
General
Revenue Fund Total
$0
$14,000,000
E
TOTAL
ALL BUDGET FUND GROUPS
$0
$14,000,000
ENVIRONMENTAL
HEALTH/RADIATION PROTECTION
The
foregoing appropriation item 440454, Environmental Health/Radiation
Protection, shall be used to conduct radon testing of school
facilities, in accordance with sections 3313.861, 3314.861, 3326.861,
and 3328.861 of the Revised Code.
Section
6.
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.