HB 184 — Prescribe limitations on intercollegiate athlete contracts

However, the political subdivision, port authority, or tax incentive review council may use that information to the extent required to secure approval of an application and to comply with specific mandates imposed under the Revised Code, provided that under no circumstance shall the political subdivision, port authority, or tax incentive review council publicly disclose information, with respect to an applicant or a recipient, whether anonymized or not anonymized, that is not a public record open to public Sub.

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inspection.

Sec.

149.311.

(A) As used in this section:

(1) "Historic building" means a building, including its structural components, that is located in this state and that is either individually listed on the national register of historic places under 16 U.S.C.

470a, located in a registered historic district, and certified by the state historic preservation officer as being of historic significance to the district, or is individually listed as an historic landmark designated by a local government certified under 16 U.S.C.

470a(c).

(2) "Qualified rehabilitation expenditures" means expenditures paid or incurred during the rehabilitation period, and before and after that period as determined under 26 U.S.C.

47, by an owner or qualified lessee of an historic building to rehabilitate the building.

"Qualified rehabilitation expenditures" includes architectural or engineering fees paid or incurred in connection with the rehabilitation, and expenses incurred in the preparation of nomination forms for listing on the national register of historic places.

"Qualified rehabilitation expenditures" does not include any of the following:

(a) The cost of acquiring, expanding, or enlarging an historic building;

(b) Expenditures attributable to work done to facilities related to the building, such as parking lots, sidewalks, and landscaping;

(c) New building construction costs.

(3) "Owner" of an historic building means a person holding the fee simple interest in the building.

"Owner" does not include the state or a state agency, or any political subdivision as defined in section 9.23 of the Revised Code.

(4) "Qualified lessee" means a person subject to a lease agreement for an historic building and eligible for the federal rehabilitation tax credit under 26 U.S.C.

47.

"Qualified lessee" does not include the state or a state agency or political subdivision as defined in section 9.23 of the Revised Code.

(5) "Certificate owner" means the owner or qualified lessee of an historic building to which a rehabilitation tax credit certificate was issued under this section.

(6) "Registered historic district" means an historic district listed in the national register of historic places under 16 U.S.C.

470a, an historic district designated by a local government certified under 16 U.S.C.

470a(c), or a local historic district certified under 36 C.F.R.

67.8 and 67.9.

(7) "Rehabilitation" means the process of repairing or altering an historic building or buildings, making possible an efficient use while preserving those portions and features of the building and its site and environment that are significant to its historic, architectural, and cultural values.

(8) "Rehabilitation period" means one of the following:

(a) If the rehabilitation initially was not planned to be completed in stages, a period chosen by the owner or qualified lessee not to exceed twenty-four months during which rehabilitation occurs;

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(b) If the rehabilitation initially was planned to be completed in stages, a period chosen by the owner or qualified lessee not to exceed sixty months during which rehabilitation occurs.

Each stage shall be reviewed as a phase of a rehabilitation as determined under 26 C.F.R.

1.48-12 or a successor to that section.

(9) "State historic preservation officer" or "officer" means the state historic preservation officer appointed by the governor under 16 U.S.C.

470a.

(10) "Catalytic project" means the rehabilitation of an historic building, the rehabilitation of which will foster economic development within two thousand five hundred feet of the historic building.

(B) The owner or qualified lessee of an historic building may apply to the director of development for a rehabilitation tax credit certificate for qualified rehabilitation expenditures paid or incurred by such owner or qualified lessee after April 4, 2007, for rehabilitation of an historic building.

If the owner of an historic building enters a pass-through agreement with a qualified lessee for the purposes of the federal rehabilitation tax credit under 26 U.S.C.

47, the qualified rehabilitation expenditures paid or incurred by the owner after April 4, 2007, may be attributed to the qualified lessee.

The form and manner of filing such applications shall be prescribed by rule of the director.

Each application shall state the amount of qualified rehabilitation expenditures the applicant estimates will be paid or incurred and shall indicate whether the historic building was used as a theater before, and is intended to be used as a theater after, the rehabilitation.

The director may require applicants to furnish documentation of such estimates.

The director, after consultation with the tax commissioner and 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 rehabilitation tax credit certificates;

(2) Criteria for reviewing, evaluating, and approving applications for certificates within the limitations under division (D) of this section, criteria for assuring that the certificates issued encompass a mixture of high and low qualified rehabilitation expenditures, and criteria for issuing certificates under division (C)(3)(b) of this section;

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

(4) The form of rehabilitation tax credit certificates;

(5) Reporting requirements and monitoring procedures;

(6) Procedures and criteria for conducting cost-benefit analyses of historic buildings that are the subjects of applications filed under this section.

The purpose of a cost-benefit analysis shall be to determine whether rehabilitation of the historic building will result in a net revenue gain in state and local taxes once the building is used.

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

(C) The director shall review the applications with the assistance of the state historic Sub.

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preservation officer and determine whether all of the following criteria are met:

(1) That the building that is the subject of the application is an historic building and the applicant is the owner or qualified lessee of the building;

(2) That the rehabilitation will satisfy standards prescribed by the United States secretary of the interior under 16 U.S.C.

470, et seq., as amended, and 36 C.F.R.

67.7 or a successor to that section;

(3) That receiving a rehabilitation tax credit certificate under this section is a major factor in:

(a) The applicant's decision to rehabilitate the historic building;

or (b) To increase the level of investment in such rehabilitation.

(4) The historic building that is the subject of the application is not, and will not upon completion of the rehabilitation project be, part of a qualified low-income housing project allocated a tax credit pursuant to section 42 of the Internal Revenue Code.

An applicant shall demonstrate to the satisfaction of the state historic preservation officer and director that the rehabilitation will satisfy the standards described in division (C)(2) of this section before the applicant begins the physical rehabilitation of the historic building.

(D)(1) If the director determines that an application meets the criteria in division (C) of this section, the director shall conduct a cost-benefit analysis for the historic building that is the subject of the application to determine whether rehabilitation of the historic building will result in a net revenue gain in state and local taxes once the building is used.

The director shall consider the results of the cost-benefit analysis in determining whether to approve the application.

The director shall also consider the potential economic impact and the regional distributive balance of the credits throughout the state.

The director shall not consider whether the historic building is located in or will benefit an economically distressed area, including by weighting preference based on the poverty rate in the jurisdiction or census tract in which the building is located, nor shall the director consider or give weighted preference based on vacancy or underutilization of the building.

The director may approve an application only after completion of the cost-benefit analysis.

(2) A rehabilitation tax credit certificate shall not be issued for an amount greater than the estimated amount furnished by the applicant on the application for such certificate and approved by the director.

The director shall not approve more than a total of seventy-five million dollars of rehabilitation tax credits for each of fiscal years 2023 and 2024, and for each fiscal year thereafter, but the director may reallocate unused tax credits from a prior fiscal year for new applicants and such reallocated credits shall not apply toward the dollar limit of this division.

(3) For rehabilitations with a rehabilitation period not exceeding twenty-four months as provided in division (A)(8)(a) of this section, a rehabilitation tax credit certificate shall not be issued before the rehabilitation of the historic building is completed.

(4) For rehabilitations with a rehabilitation period not exceeding sixty months as provided in division (A)(8)(b) of this section, a rehabilitation tax credit certificate shall not be issued before a stage of rehabilitation is completed.

After all stages of rehabilitation are completed, if the director Sub.

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cannot determine that the criteria in division (C) of this section are satisfied for all stages of rehabilitations, the director shall certify this finding to the tax commissioner, and any rehabilitation tax credits received by the applicant shall be repaid by the applicant and may be collected by assessment as unpaid tax by the commissioner.

(5) The director shall require the applicant to provide a third-party cost certification by a certified public accountant of the actual costs attributed to the rehabilitation of the historic building when qualified rehabilitation expenditures exceed two hundred thousand dollars.

If an applicant whose application is approved for receipt of a rehabilitation tax credit certificate fails to provide to the director sufficient evidence of reviewable progress, including a viable financial plan, copies of final construction drawings, and evidence that the applicant has obtained all historic approvals within twelve months after the date the applicant received notification of approval, and if the applicant fails to provide evidence to the director that the applicant has secured and closed on financing for the rehabilitation within eighteen months after receiving notification of approval, the director may rescind the approval of the application.

The director shall notify the applicant if the approval has been rescinded.

Credits that would have been available to an applicant whose approval was rescinded shall be available for other qualified applicants.

Nothing in this division prohibits an applicant whose approval has been rescinded from submitting a new application for a rehabilitation tax credit certificate.

(6) The director may approve the application of, and issue a rehabilitation tax credit certificate to, the owner of a catalytic project, provided the application otherwise meets the criteria described in divisions (C) and (D) of this section.

The director may not approve more than one application for a rehabilitation tax credit certificate under division (D)(6) of this section during each state fiscal biennium.

The director shall not approve an application for a rehabilitation tax credit certificate under division (D)(6) of this section during the state fiscal biennium beginning July 1, 2017, or during any state fiscal biennium thereafter.

The director shall consider the following criteria in determining whether to approve an application for a certificate under division (D)(6) of this section:

(a) Whether the historic building is a catalytic project;

(b) The effect issuance of the certificate would have on the availability of credits for other applicants that qualify for a credit certificate within the credit dollar limit described in division (D) (2) of this section;

(c) The number of jobs, if any, the catalytic project will create.

(7)(a) The owner or qualified lessee of a historic building may apply for a rehabilitation tax credit certificate under both divisions (B) and (D)(6) of this section.

In such a case, the director shall consider each application at the time the application is submitted.

(b) The director shall not issue more than one certificate under this section with respect to the same qualified rehabilitation expenditures.

(8) The director shall give consideration for tax credits awarded under this section to Sub.

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rehabilitations of historic buildings used as a theater before, and intended to be used as a theater after, the rehabilitation.

In determining whether to approve an application for such a rehabilitation, the director shall consider the extent to which the rehabilitation will increase attendance at the theater and increase the theater's gross revenue.

(9) The director shall rescind the approval of any application if the building that is the subject of the application is part of a qualified low-income housing project allocated a tax credit pursuant to section 42 of the Internal Revenue Code at any time before the building's rehabilitation is complete.

(E) Issuance of a certificate represents a finding by the director of the matters described in divisions (C)(1), (2), and (3) of this section only;

issuance of a certificate does not represent a verification or certification by the director of the amount of qualified rehabilitation expenditures for which a tax credit may be claimed under section 5725.151, 5725.34, 5726.52, 5729.17, 5733.47, or 5747.76 of the Revised Code.

The amount of qualified rehabilitation expenditures for which a tax credit may be claimed is subject to inspection and examination by the tax commissioner or employees of the commissioner under section 5703.19 of the Revised Code and any other applicable law.

Upon the issuance of a certificate, the director shall certify to the tax commissioner, in the form and manner requested by the tax commissioner, the name of the applicant, the amount of qualified rehabilitation expenditures shown on the certificate, and any other information required by the rules adopted under this section.

(F)(1) On or before the first day of August each year, the director and tax commissioner jointly shall submit to the president of the senate and the speaker of the house of representatives a report on the tax credit program established under this section and sections 5725.151, 5725.34, 5726.52, 5729.17, 5733.47, and 5747.76 of the Revised Code.

The report shall present an overview of the program and shall include information on the number of rehabilitation tax credit certificates issued under this section during the preceding fiscal year, an update on the status of each historic building for which an application was approved under this section, the dollar amount of the tax credits granted under sections 5725.151, 5725.34, 5726.52, 5729.17, 5733.47, and 5747.76 of the Revised Code, and any other information the director and commissioner consider relevant to the topics addressed in the report.

(2) On or before December 1, 2015, the director and tax commissioner jointly shall submit to the president of the senate and the speaker of the house of representatives a comprehensive report that includes the information required by division (F)(1) of this section and a detailed analysis of the effectiveness of issuing tax credits for rehabilitating historic buildings.

The report shall be prepared with the assistance of an economic research organization jointly chosen by the director and commissioner.

(G) There is hereby created in the state treasury the historic rehabilitation tax credit operating fund.

The director is authorized to charge reasonable application and other fees in connection with the administration of tax credits authorized by this section and sections 5725.151, Sub.

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5725.34, 5726.52, 5729.17, 5733.47, and 5747.76 of the Revised Code.

Any such fees collected shall be credited to the fund and used to pay reasonable costs incurred by the department of development in administering this section and sections 5725.151, 5725.34, 5726.52, 5729.17, 5733.47, and 5747.76 of the Revised Code.

The Ohio historic preservation office is authorized to charge reasonable fees in connection with its review and approval of applications under this section.

Any such fees collected shall be credited to the fund and used to pay administrative costs incurred by the Ohio historic preservation office pursuant to this section.

(H) Notwithstanding sections 5725.151, 5725.34, 5726.52, 5729.17, 5733.47, and 5747.76 of the Revised Code, the certificate owner of a tax credit certificate issued under division (D)(6) of this section may claim a tax credit equal to twenty-five per cent of the dollar amount indicated on the certificate for a total credit of not more than twenty-five million dollars.

The credit claimed by such a certificate owner for any calendar year, tax year, or taxable year under section 5725.151, 5725.34, 5726.52, 5729.17, 5733.47, or 5747.76 of the Revised Code shall not exceed five million dollars.

If the certificate owner is eligible for more than five million dollars in total credits, the certificate owner may carry forward the balance of the credit in excess of the amount claimed for that year for not more than five ensuing calendar years, tax years, or taxable years.

If the credit claimed in any calendar year, tax year, or taxable year exceeds the tax otherwise due, the excess shall be refunded to the taxpayer.

(I) Notwithstanding sections 5725.151, 5725.34, 5726.52, 5729.17, 5733.47, and 5747.76 of the Revised Code, the following apply to a tax credit approved under this section after September 13, 2022, and before July 1, 2024:

(1) The certificate holder may claim a tax credit equal to thirty-five per cent of the dollar amount indicated on the tax credit certificate if any county, township, or municipal corporation within which the project is located has a population of less than three hundred thousand according to the 2020 decennial census.

The tax credit equals twenty-five per cent of the dollar amount indicated on the certificate if the project is not located within such a county, township, or municipal corporation.

(2) The total tax credit claimed under section 5725.151, 5725.34, 5726.52, 5729.17, 5733.47, or 5747.76 of the Revised Code for any one project shall not exceed ten million dollars for any calendar year, tax year, or taxable year.

(3) If the credit claimed in any calendar year, tax year, or taxable year exceeds the tax otherwise due, the excess shall be refunded to the taxpayer, subject to division (I)(2) of this section.

(J) If a tax credit approved under this section between September 13, 2022, and July 1, 2024, is rescinded pursuant to division (D)(5) of this section, the provisions of divisions (I)(1) to (I)(3) of this section apply to any tax credit approved for the same project following a new application.

(K) Notwithstanding sections 5725.151, 5725.34, 5726.52, 5729.17, 5733.47, and 5747.76 of the Revised Code, the certificate owner of a tax credit certificate may claim a tax credit equal to Sub.

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thirty-five per cent of the dollar amount of qualified rehabilitation expenditures indicated on the certificate if the project for which the certificate was issued is located in a municipal corporation with a population of less than three hundred thousand or in the unincorporated area of a township.

(K)(L) The director of development, in consultation with the director of budget and management, shall develop and adopt a system of tracking any information necessary to anticipate the impact of credits issued under this section on tax revenues for current and future fiscal years.

Such information may include the number of applications approved, the estimated rehabilitation expenditures and rehabilitation period associated with such applications, the number and amount of tax credit certificates issued, and any other information the director of budget and management requires for the purposes of this division.

(L)(M) For purposes of this section and Chapter 122:19-1 of the Ohio Administrative Code, a tax credit certificate issued under this section is effective on the date that all historic buildings rehabilitated by the project are "placed in service," as that term is used in section 47 of the Internal Revenue Code.

Sec.

169.081.

(A) Notwithstanding division (I)(4) of section 169.08 of the Revised Code, attorney unclaimed funds and interest earned thereon that are first reported to the director under section 169.03 of the Revised Code on or before January 1, 2016, and that are deemed abandoned and escheat to the state on January 1, 2026, shall remain in the custody of, or remain eligible for claim by, the director of the Ohio access to justice foundation under division (A) of section 169.052 of the Revised Code.

Such funds shall continue to be subject to section 169.052 of the Revised Code until January 1, 2036, after which all property rights, legal title to, and ownership of those funds and interest earned thereon vest solely in the Ohio access to justice foundation.

(B) This section does not apply to attorney unclaimed funds and interest earned thereon that are first reported to the director under section 169.03 of the Revised Code after January 1, 2016.

Such funds are subject to division (I), other than division (I)(1), of section 169.08 of the Revised Code, which may be offset by an appropriation to the Ohio access to justice foundation under division (C) of this section.

(C) The general assembly may appropriate funds to the Ohio access to justice foundation each biennium to offset attorney unclaimed funds and interest earned thereon that are deemed abandoned and escheat to the state pursuant to division (I), other than division (I)(1), of section 169.08 of the Revised Code.

Such funds shall not be subject to section 169.052 of the Revised Code.

Sec.

718.13.

(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter or by a charter or ordinance of a municipal corporation levying an income tax pursuant to this chapter is confidential and not a public record under section 149.43 of the Revised Code, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the municipal corporation as authorized by this chapter or the charter or ordinance authorizing the levy.

The tax administrator of the municipal Sub.

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corporation or a designee thereof may furnish copies of returns filed or otherwise received under this chapter and other related tax information to the internal revenue service, the tax commissioner, and tax administrators of other municipal corporations.

(B) This section does not prohibit a municipal corporation from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.

(C) A municipal corporation may provide tax information related to municipal income tax revenues derived from a transformational major sports facility mixed-use project district, as authorized under section 123.281 of the Revised Code, to the department of taxation and the fiscal officer of a governmental agency, as defined in division (F) of section 123.28 of the Revised Code, that owns, or holds a sufficient ownership in, a major sports facility located within the territorial boundaries of a transformational major sports facility mixed-use project district.

Sec.

718.84.

(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by sections 718.80 to 718.95 of the Revised Code is confidential and not a public record under section 149.43 of the Revised Code, and no person shall disclose such information, except for official purposes, in accordance with a proper judicial order, or as provided in section 4123.271 or 5703.21 of the Revised Code.

The tax commissioner may furnish the internal revenue service with copies of returns filed.

This section does not prohibit the publication of statistics in a form which does not disclose information with respect to particular taxpayers.

(B) In May and December of each year, the tax commissioner shall provide each tax administrator with the following information for every taxpayer that had municipal taxable income apportionable to the municipal corporation under this chapter on tax returns filed with the commissioner under sections 718.80 to 718.95 of the Revised Code in the preceding five or seven months, respectively:

(1) The taxpayer's name, address, and federal employer identification number;

(2) The taxpayer's apportionment ratio for, and amount of municipal taxable income apportionable to, the municipal corporation pursuant to section 718.82 of the Revised Code;

(3) The amount of any pre-2017 net operating loss carryforward utilized by the taxpayer;

(4) Whether the taxpayer requested that any overpayment be carried forward to a future taxable year;

(5) The amount of any credit claimed under section 718.94 of the Revised Code.

(C) Not later than thirty days after each distribution made to municipal corporations under section 718.83 of the Revised Code, the tax commissioner shall provide to each municipal corporation a report stating the name and federal identification number of every taxpayer that made estimated payments that are attributable to the municipal corporation and the amount of each such taxpayer's estimated payment.

(D) Not later than the thirty-first day of January of each year, every municipal corporation having taxpayers that have made the election allowed under section 718.80 of the Revised Code shall provide to the tax commissioner, in a format prescribed by the commissioner, the name and Sub.

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mailing address of up to two persons to whom the municipal corporation requests that the commissioner send the information described in divisions (B) and (C) of this section.

The commissioner shall not provide such information to any person other than a person who is designated to receive the information under this section and who is employed by the municipal corporation or by a tax administrator, as defined in section 718.01 of the Revised Code, that administers the municipal corporation's income tax, except as may otherwise be provided by law.

(E)(1) The tax commissioner may adopt rules that further govern the terms and conditions under which tax returns filed with the commissioner under this chapter, and any other information gained in the performance of the commissioner's duties prescribed by this chapter, shall be available for inspection by properly authorized officers, employees, or agents of the municipal corporations to which the taxpayer's net profit is apportioned under section 718.82 of the Revised Code.

(2) As used in this division, "properly authorized officer, employee, or agent" means an officer, employee, or agent of a municipal corporation who is authorized by charter or ordinance of the municipal corporation to view or possess information referred to in section 718.13 of the Revised Code.

(F)(1) If, upon receiving the information described in division (B) of section 718.91 of the Revised Code or division (B) or (C) of this section, a municipal corporation discovers that it has additional information in its possession that could result in a change to a taxpayer's tax liability, the municipal corporation may refer the taxpayer to the tax commissioner for an audit.

Such referral shall be made on a form prescribed by the commissioner and shall include any information that forms the basis for the referral.

(2) Upon receipt of a referral under division (F)(1) of this section, the commissioner shall review the referral and may conduct an audit of the taxpayer that is the subject of the referral based on the information in the referral and any other relevant information available to the commissioner.

(3) Nothing in division (F) of this section shall be construed as forming the sole basis upon which the commissioner may conduct an audit of a taxpayer.

(4) Nothing in this chapter shall prohibit a municipal corporation from filing a writ of mandamus if the municipal corporation believes that the commissioner has violated the commissioner's fiduciary duty as the administrator of the tax levied by the municipal corporation.

Sec.

3313.6028.

(A)(1) As used in Title XXXIII of the Revised Code, "science of reading" means an interdisciplinary body of scientific evidence that:

(a) Informs how students learn to read and write proficiently;

(b) Explains why some students have difficulty with reading and writing;

(c) Indicates that all students benefit from explicit and systematic instruction in phonemic awareness, phonics, vocabulary, fluency, comprehension, and writing to become effective readers;

(d) Does not rely on any model of teaching students to read based on meaning, structure and syntax, and visual cues, including a three-cueing approach.

(2) As used in this section, "three-cueing approach" means any model of teaching students to Sub.

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read based on meaning, structure and syntax, and visual cues.

(B) The department of education and workforce shall establish a list of high-quality core curriculum and instructional materials in English language arts, and a list of evidence-based reading intervention programs, that are aligned with the science of reading and strategies for effective literacy instruction.

(C) Beginning not later than the 2024-2025 school year, each school district, community school established under Chapter 3314.

of the Revised Code, and STEM school established under Chapter 3326.

of the Revised Code, shall use core curriculum and instructional materials in English language arts in each of grades pre-kindergarten to five and evidence-based reading intervention programs in each of grades pre-kindergarten to twelve only from the lists established under division (B) of this section.

Except as provided in division (D) of this section, no district or school shall use any core curriculum, instructional materials, or intervention program in grades pre-kindergarten to five that use the three-cueing approach to teach students to read.

(D) A district or school may apply to the department for a waiver on an individual student basis to use curriculum, instructional materials, or an intervention program in grades pre- kindergarten through five that uses the three-cueing approach to teach students to read, except as follows:

(1) No student for whom a reading improvement and monitoring plan has been developed under division (C) of section 3313.608 of the Revised Code shall be eligible for a waiver.

(2) If a student has an individualized education program that explicitly indicates the three- cueing approach is appropriate for the student's learning needs, the student shall not be required to have a waiver.

In determining whether to approve a waiver requested under this section, the department shall consider the performance of the student's district or school on the state report card issued under section 3302.03 of the Revised Code, including on the early literacy component prescribed under division (D)(3)(e) of that section.

(E)(1) The department shall identify vendors that provide professional development to educators, including pre-service teachers and faculty employed by educator preparation programs, on the use of high-quality core curriculum and instructional materials and reading intervention programs on the lists established under division (B) of this section.

(2) A professional development committee established under section 3319.22 of the Revised Code shall qualify any completed professional development coursework provided by a vendor described in division (E)(1) of this section to count towards professional development coursework requirements for teacher licensure renewal.

(3) A professional development committee shall permit a teacher to apply any hours earned over the minimum amount of hours required for professional development coursework for teacher licensure renewal under division (E)(2) of this section to the next renewal period for that license.

(F) Not later than the thirtieth day of June of each year, the department shall prepare and Sub.

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issue a report regarding the implementation of this section, including by districts and schools.

The department shall provide the report to the governor, and, in accordance with section 101.68 of the Revised Code, to the general assembly.

Sec.

3315.063.

No board of education of any city, local, exempted village, or joint vocational school district shall expend more than fifteen per cent of the board's annual operating budget on administrative salaries and benefits and other costs associated with the district's administrative offices.

Sec.

3327.017.

(A) As used in this section:

(1) "Eligible student" has the same meaning as in section 3327.016 of the Revised Code.

(2) "Mass transit system" has the same meaning as in section 4511.78 of the Revised Code.

(3) "School district student" means a resident student enrolled in the city, local, or exempted village school district.

(B) No city, local, or exempted village school district shall provide or arrange for transportation for any eligible student enrolled in any of grades kindergarten through eight in a community school established under Chapter 3314.

of the Revised Code or chartered nonpublic school to and from school using vehicles operated by a mass transit system, unless the district enters into an agreement with that school authorizing such transportation.

An agreement under division (B) of this section shall not be effective unless both the school district and community or chartered nonpublic school approve it.

(C) A city, local, or exempted village school district that elects to provide or arrange for transportation for any eligible student enrolled in any of grades nine through twelve in a community or chartered nonpublic school to and from school using vehicles operated by a mass transit system shall ensure that the student is assigned to a route that does not require the student to make more than one transfer.

With respect to a mass transit system with a central transfer hub (D)(1) Beginning July 1, 2026, with respect to a city, local, or exempted village school district that is located in a county that has a population between five hundred thirty thousand and five hundred forty thousand according to the most recent federal decennial census, the city, local, or exempted village and has a mass transit system located in that same county, the school district may use vehicles operated by the mass transit system to transport any of the following to and from school:

(a) Eligible students enrolled in any of grades nine through twelve in a community or chartered nonpublic school;

(b) School district students enrolled in any of grades nine through twelve.

(2) A school district that uses a mass transit system in accordance with division (D)(1) of this section shall ensure that both of the following:

(a) Each student is assigned to a route that does not require the student to make more than one transfer.

(b) That any transfer does not occur at the central transfer hub for the mass transit system.

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Sec.

3333.133.

(A) An individual who meets all of the following requirements may apply for participation in the rural practice incentive program:

(1) The individual is a citizen of the United States, a national of the United States, or a permanent resident of the United States.

(2) The individual either:

(a) Is a student enrolled in the final year of law school;

or (b) Has been admitted to the practice of law in this state by the Ohio supreme court for less than twelve years and remains in good standing.

(3) The individual is not enrolled in the public service loan forgiveness program, 34 C.F.R.

685.219, or the "John R.

Justice Prosecutors and Defenders Incentive Act of 2008," 34 U.S.C.

10671 et seq.

(B) An application for participation in the rural practice incentive program shall be submitted to the chancellor of higher education on a form that the chancellor shall prescribe.

The individual shall submit the following information with an application:

(1) The individual's name, permanent address or address at which the individual is currently residing if different from the permanent address, and telephone number;

(2) The law school the individual is attending or attended, the dates of attendance, and verification of attendance;

(3) The individual's employer, as applicable;

(4) A summary and verification of the educational expenses for which the individual seeks reimbursement under the program;

(5) Verification that the individual has been admitted to the practice of law in this state for less than eighttwelve years by the Ohio supreme court and remains in good standing, unless the individual is a student;

(6) Verification the individual is a citizen of the United States, a national of the United States, or a permanent resident of the United States.

Sec.

3333.97.

(A) As used in this section, "state institution of higher education" and "state university" have the same meanings as in section 3345.011 of the Revised Code.

(B) The chancellor of higher education shall do all of the following:

(1) Determine and provide the criteria for approving accelerated ninety-hourninety semester credit hour degree programs established under the accelerated college and career pathways program established under section 3345.89 of the Revised Code;

(2) Provide technical assistance to each state university during the development of accelerated ninety-hourninety semester credit hour degree programs and aligned model college credit plus pathways as required under section 3345.89 of the Revised Code;

(3) Identify how students can count credit earned in high school, a nontraditional training program, another state institution of higher education, or work experiences as part of the ninety- hourninety semester credit hour degree programs at a state university.

Each state university shall Sub.

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accept credit from incoming students that meet the criteria under this division.

(4) Annually publish on the chancellor's web site all of the following:

(a) Each ninety-hourninety semester credit hour degree program offered by a state university;

(b) The number of students participating in each ninety-hourninety semester credit hour degree program;

(c) The number of students that complete each ninety-hourninety semester credit hour degree program;

(d) Any additional information as determined by the chancellor.

Sec.

3345.111.

Each state institution of higher education, as defined in section 3345.011 of the Revised Code, shall submit to the chancellor of higher education and the department of administrative services each report the state institution receives from an Ohio building or fire code inspection of an existing building or structure under the control of the state institution or a private entity on behalf of the state institution.

The department of administrative services shall post a copy of each submitted report in a prominent location on its publicly accessible web site.

If an inspection report identifies any issues in a building or structure requiring remediation, the department shall prepare and post to its web site, alongside the report, an estimate of the cost to conduct the remediation.

Sec.

3345.89.

(A) As used in this section:

(1) "College credit plus pathways" means the pathways developed under section 3365.13 of the Revised Code.

(2) "State university" has the same meaning as in section 3345.011 of the Revised Code.

(B) The accelerated college and career pathways program is established.

Under the program, each state university shall establish at least one accelerated ninety-hourninety semester credit hour degree program aligned to an in-demand career area by the 2027-2028 academic year.

Each state university shall determine the number and types of accelerated degrees to be offered.

Each state university shall do all of the following:

(1) Include accelerated ninety-hourninety semester credit hour degree programs in course and program catalogues;

(2) Ensure that accelerated ninety-hourninety semester credit hour degree programs are properly accredited and meet the requirements for reduced credit hour degree programs.

The chancellor of higher education shall approve each accelerated ninety-hourninety semester credit hour degree program developed by a state university that meets the requirements established under section 3333.97 of the Revised Code.

(3) Work collaboratively with local and regional business community partners to identify in- demand career areas during the development of accelerated ninety-hourninety semester credit hour degree programs.

(4) Report to the chancellor all of the following:

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(a) The accelerated ninety-hourninety semester credit hour degree programs the state university offers;

(b) The number of students participating in each program;

(c) The number of students that complete each program;

(d) Any additional information required by the chancellor under section 3333.97 of the Revised Code.

(C)(1) Each state university shall develop, in consultation with local and regional primary and secondary education partners, model college credit plus pathways that are aligned with the accelerated ninety-hourninety semester credit hour degree programs offered by the state university and regional and state workforce needs.

(2) Each public and participating nonpublic secondary school shall include the model college credit plus pathways developed under division (C)(1) of this section in the information required to be provided to students and parents under section 3365.04 of the Revised Code.

(D) The chancellor shall not distribute state share of instruction funds to a state university in any fiscal year in which it does not comply with this section, as determined by the chancellor.

Sec.

3376.01.

As used in this chapter:

(A) "Athlete agent" means an individual who holds a current and valid certificate of registration issued under section 4771.08 of the Revised Code or certificate of convenience issued under section 4771.09 of the Revised Code.

(B) "Institutional marketing associate" means any third-party entity that enters into a contract with, or otherwise acts on behalf of, a state institution of higher education, private college, or an institution's or college's intercollegiate athletics department.

"Institutional marketing associate" does not include either of the following:

(1) A state institution of higher education, private college, athletic association, conference, or other group or organization with authority over intercollegiate athletics;

(2) A staff member, employee, officer, director, manager, or owner of any of the entities described under division (B)(1) of this section.

(C) "Official team activities" means all games, practices, exhibitions, scrimmages, team appearances, team photograph sessions, sports camps sponsored by a state institution of higher education or private college, and other team-organized activities, regardless of whether the activity takes place on or off campus, including individual photograph sessions and news media interviews.

(D) "State institution of higher education" has the same meaning as in section 3345.011 of the Revised Code.

(E) "Student-athlete" means an individual who is eligible to participate in, participates in, or has participated in intercollegiate athletics for a state institution of higher education or private college.

"Student-athlete" does not include an individual who participates in intramural athletics at a state institution of higher education or private college or who participates in professional athletics.

(F) "Third-party entity" means any individual or entity, including an athlete agent, other than Sub.

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a state institution of higher education, private college, athletic association, conference, or other group or organization with authority over intercollegiate athletics.

(G) "Private college" has the same meaning as in section 3365.01 of the Revised Code.

(H) "Personal services" means services performed by a student-athlete to which both of the following apply:

(1) The services are nondelegable obligations for which the student-athlete cannot substitute another individual to fulfill the duties agreed upon by the student-athlete under the contract, and the services must be rendered personally by that student-athlete.

(2) The services involve skill-based or talent-based performance by the student-athlete, and the contract is formed due to the student-athlete's specific athletic ability, status as a student-athlete, public persona, or brand recognition.

(I) "Name, image, or likeness" includes personal services.

Sec.

(A) No person shall enter into a contract 9 with a student-athlete who participates in intercollegiate 10 athletics that provides compensation to the student-athlete for 11 use of the student-athlete's name, image, or likeness if the 12 contract does eitherany of the following:

13 (1) Remains in effect beyond the date the student-athlete 14is H.no longer eligible to participate in intercollegiate athletics;

(2) Requires the student-athlete to provide as consideration either of the following:

(a) Any compensation the student-athlete may earn after the student-athlete is no longer eligible to participate in intercollegiate athletics for use of the student-athlete's name, image, or likeness;

(b) Rights associated with the use of the student-athlete's name, image, or likeness after the student-athlete is no longer eligible to participate in intercollegiate athletics.

(3) Requires any litigation, arbitration, or other dispute resolution process arising from the contract to occur in another state.

(B) A contract that provides a student-athlete with compensation for use of the student- athlete's name, image, or likeness shall require any litigation, arbitration, or other dispute resolution process arising from the contract to take place in Ohio and be governed by Ohio law.

(C) The parties to any contract that provides a student-athlete with compensation for use of the student-athlete's name, image, or likeness shall ensure that the contract complies with this section.

(D) The parties to any contract involving an individual who becomes a student-athlete by transferring to a state institution of higher education or private college located in this state from an educational institution located outside this state shall ensure that any contract to which both of the following apply complies with this section:

(1) The contract provides the individual with compensation for use of the individual's name, image, or likeness.

(2) The contract is in effect on the date of the transfer and is to continue in effect at the new Sub.

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184 Page136th 2G.A. As Passed by the House is no longer eligible to participate in intercollegiate 15 athletics;

16state (2)institution Requiresof thehigher student-athleteeducation toor provideprivate ascollege. 17 consideration either of the following:

18(E) (a)A Anycontract compensationentered theinto student-athlete may earn after 19 the student-athlete is no longer eligible to participate in 20violation intercollegiate athletics for use of thethis student-athlete'ssection name,is 21void. image, or likeness;

22Sec. (b) Rights associated with the use of the student- 23 athlete's name, image, or likeness after the student-athlete is 24 no longer eligible to participate in intercollegiate athletics.

253379.10. (B) A contract entered into in violation of this section 26 is void.

27(A) Sec.Recognizing this state's responsibility to foster culture and the arts and to encourage the development of artists and craftspersons, the general assembly declares it a policy of this state that a portion of the money to be spent by state agencies on the construction or renovation of public buildings be spent on the acquisition of works of art to be placed in or on such buildings.

In pursuit of this policy, there is hereby established the per cent for arts program, under which quality works of art are to be sold to such agencies by the Ohio arts council and, in the process, qualified professional artists are to be recognized.

(B) As used in this section:

(1) "Appropriation" does not include a reappropriation.

(2) "Proceeds" does not include the proceeds of bonds, notes, or other obligations issued in anticipation of the issuance of, or to refund, other bonds, notes, or other obligations.

(3) "Public building" means any building, facility, structure, or park built or renovated using state money, including any publicly owned lands or space surrounding or integral to the building, facility, structure, or park but not including:

(a) Parking lots, sidewalks, maintenance sheds, bridges, tunnels, sewers, trails, fishponds and fishways, or warehouses, unless such structures are adjuncts of the principal element of the project;

(b) Buildings of a temporary nature;

(c) Projects to correct any deficiencies or violations of a building or housing code enacted by law;

(d) Highway construction.

(4) "Renovation" does not include a project of which the principal purpose is the rehabilitation of plumbing, heating, ventilating, air conditioning, or electrical systems.

(5) "State agency" has the same meaning as in section 1.60 of the Revised Code and includes a state university or college, a community college established under Chapter 3354.

of the Revised Code, or a technical college established under Chapter 3357.

of the Revised Code.

(6) "Work of art" includes all forms of original creations of visual art, including, but not limited to:

(a) Paintings, including all media and both portable and permanently affixed works of art such as murals;

(b) Sculpture, including bas-relief, high relief, mobile, fountain, kinetic, environmental, electronic, and in-the-round sculpture;

(c) Prints, calligraphy, clay, drawings, stained glass, mosaics, photographs, fiber and textiles, wood, metal, plastics, and other materials or combination of materials;

(d) Mixed media, including any combination of forms of media.

(C) Except (C)(1) Beginning on the effective date of this amendment, except as otherwise provided in division (D)(E) of this section, whenever more than four million dollars of state money, Sub.

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whether obtained from the sale of bonds or otherwise, is to be spent by a state agency on the construction or renovation of a public building, the agency that contracts for the construction or renovation, consistent with division (G)(H) of this section, shall contract with the council to use one per cent of the state money appropriated for the project or, if applicable, one per cent of the nonappropriated state proceeds of bonds, notes, or other obligations authorized to be sold for the project, to purchase works of art from the council for display in or on the public building and to make related outlays under division (E)(F) of this section using the lesser of the following:

(a) One per cent of the state money appropriated for the project or, if applicable, one per cent of the nonappropriated state proceeds of bonds, notes, or other obligations authorized to be sold for the project;

(b) Two hundred thousand dollars.

(2) The calculation of whether more than four million dollars is to be spent shall not be cumulative but shall be based on the amount of each appropriation or each designation of nonappropriated state proceeds of bonds, notes, or other obligations authorized to be sold for a project.

(D) The council, subject to the approval of the director of budget and management, shall fix the prices at which it sells works of art for the project to the state agency contracting for construction or renovation.

The calculation of whether more than four million dollars is to be spent shall not be cumulative but shall be based on the amount of each appropriation or each designation of nonappropriated state proceeds of bonds, notes, or other obligations authorized to be sold for a project.

(D)(1)(E)(1) Notwithstanding division (C) of this section, the director of budget and management, after consulting with the council about the matter, may determine that no state money, or a percentage less than one per cent of the amount specified in that division, shall be spent to purchase works of art from the council and to make related outlays under division (E)(F) of this section if the director of budget and management feels that works of art would be out of place in or on the public building, that there will be little opportunity for public appreciation of works of art in or on the public building, that the value of some features or characteristics inherent in the architectural design of the public building should apply toward the one per cent requirement, or that the public building is or will be amply supplied with works of art even without works of art purchased from the council under division (C) of this section.

The director shall make all final decisions with regard to whether and to what extent a construction or renovation project is subject to division (C) or (D)(E) of this section.

(2) Not later than forty-five days after the effective date of a section of an act providing that more than four million dollars of state money is to be spent by a state agency on the construction or renovation of a public building, the director of budget and management shall prepare a preliminary report listing each appropriation and each designation of nonappropriated state proceeds of more than four million dollars for the construction or renovation of a public building, and indicating the Sub.

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amount of the appropriation or designation that shall be spent for the per cent for arts program.

The amount specified to be spent for the per cent for arts program amount shall take into account any determination made by the director under division (D)(1)(E)(1) of this section.

The director shall send a copy of the preliminary report to the council and to each state agency that received an appropriation or nonappropriated state proceeds of more than four million dollars for the construction or renovation of a public building under the act.

(3) Not later than thirty days after the director sends the preliminary report required under division (D)(2)(E)(2) of this section, a state agency may deliver to the director of budget and management a request for the director to make a determination under division (D)(1)(E)(1) of this section or to reconsider a determination made under that division.

If the director approves the request, the director shall revise the preliminary report consistent with the approved request.

Not later than forty-five days after sending a preliminary report, the director shall send a final report to the council and to each state agency referred to in division (D)(2)(E)(2) of this section.

(E)(1)(F)(1) Where appropriated state money will be used to purchase works of art from the council under division (C) or (D)(E) of this section, the state agency that has contracted to purchase the works of art shall make payment to the council for the works of art and related costs as follows:

(a) The state agency shall encumber sufficient money to pay for the purchase and installation of the works of art and shall authorize the council to make payments against those encumbrances for the purchase and installation of the works of art.

The council shall use the encumbered money to acquire and install the works of art.

(b) If the council expects to make expenditures in connection with the selection of artists for a specific project, including expenditures for printing or for jurors, the council shall estimate the amount of such expenditures it expects to make and certify that amount to the state agency and to the director of budget and management.

Upon determining that there is an unobligated balance in an appropriation for the state agency that may be used for the purpose, the director of budget and management shall transfer the amount certified from the appropriation to the per cent for art acquisitions fund, which is hereby created in the state treasury, on an intrastate transfer voucher.

The fund shall be used by the council to pay costs it incurs in connection with the selection of artists for specific projects, including costs for printing and for jurors.

All amounts encumbered or transferred under division (E)(1)(a)(F)(1)(a) or (b) of this section shall be applied toward the percentage requirement of division (C) or (D)(E) of this section.

(2) Where nonappropriated state proceeds of bonds, notes, or other obligations will be used to purchase works of art from the council under division (C) or (D)(E) of this section, the state agency that has contracted to purchase the works of art shall make payment to the council for the works of art and related costs as follows:

(a) The council shall submit to the state agency invoices requesting payment for the purchase and installation of the works of art.

(b) If the council expects to make expenditures in connection with the selection of artists for Sub.

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a specific project, including expenditures for printing or for jurors, the council shall estimate the amount of such expenditures it expects to make and submit to the state agency invoices requesting payment in that amount.

The state agency shall promptly remit payment to the council in the amounts of all such invoices.

Such remittances shall be deposited in the state treasury to the credit of the per cent for art acquisitions fund.

All amounts remitted under this division shall be applied toward the percentage requirement of division (C) or (D)(E) of this section.

(F)(G) The council shall consult with the chief executive officer, or the officer's designee, of either the state agency spending state money on the construction or renovation or the state agency or agencies occupying or to occupy a public building for which the council will supply a work of art, or both, before making decisions about the following:

(1) Which works of art will be purchased and on which sites they will be placed;

(2) Which artists, if any, will be commissioned to create a work of art;

(3) The sale, exchange, and disposition of works of art used in the program.

(G)(H) The council shall make all final decisions in regard to the matters described in divisions (F)(1)(G)(1) to (3) of this section.

(H)(I) Each state agency that has purchased works of art from the council under division (C) or (D)(E) of this section shall maintain the works of art and pay the costs of maintenance.

Money spent by the agency for maintenance of the works of art shall not be applied toward the percentage requirement of division (C) or (D)(E) of this section.

Sec.

4503.44.

(A) As used in this section and in section 4511.69 of the Revised Code:

(1) "Person with a disability that limits or impairs the ability to walk" means any person who, as determined by a health care provider, meets any of the following criteria:

(a) Cannot walk two hundred feet without stopping to rest;

(b) Cannot walk without the use of, or assistance from, a brace, cane, crutch, another person, prosthetic device, wheelchair, or other assistive device;

(c) Is restricted by a lung disease to such an extent that the person's forced (respiratory) expiratory volume for one second, when measured by spirometry, is less than one liter, or the arterial oxygen tension is less than sixty millimeters of mercury on room air at rest;

(d) Uses portable oxygen;

(e) Has a cardiac condition to the extent that the person's functional limitations are classified in severity as class III or class IV according to standards set by the American heart association;

(f) Is severely limited in the ability to walk due to an arthritic, neurological, or orthopedic condition;

(g) Is blind, legally blind, or severely visually impaired.

(2) "Organization" means any private organization or corporation, or any governmental board, agency, department, division, or office, that, as part of its business or program, transports persons with disabilities that limit or impair the ability to walk on a regular basis in a motor vehicle Sub.

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that has not been altered for the purpose of providing it with accessible equipment for use by persons with disabilities.

This definition does not apply to division (I) of this section.

(3) "Health care provider" means a physician, physician assistant, advanced practice registered nurse, optometrist, or chiropractor as defined in this section except that an optometrist shall only make determinations as to division (A)(1)(g) of this section.

(4) "Physician" means a person licensed to practice medicine or surgery or osteopathic medicine and surgery under Chapter 4731.

of the Revised Code.

(5) "Chiropractor" means a person licensed to practice chiropractic under Chapter 4734.

of the Revised Code.

(6) "Advanced practice registered nurse" means a certified nurse practitioner, clinical nurse specialist, certified registered nurse anesthetist, or certified nurse-midwife who holds a certificate of authority issued by the board of nursing under Chapter 4723.

of the Revised Code.

(7) "Physician assistant" means a person who is licensed as a physician assistant under Chapter 4730.

of the Revised Code.

(8) "Optometrist" means a person licensed to engage in the practice of optometry under Chapter 4725.

of the Revised Code.

(9) "Removable windshield placard" includes a standard removable windshield placard, a temporary removable windshield placard, or a permanent removable windshield placard, unless otherwise specified.

(B)(1) An organization, or a person with a disability that limits or impairs the ability to walk, may apply for the registration of any motor vehicle the organization or person owns or leases.

When an adaptive mobility vehicle is owned or leased by someone other than a person with a disability that limits or impairs the ability to walk, the owner or lessee may apply to the registrar of motor vehicles or a deputy registrar for registration under this section.

The application for registration of a motor vehicle owned or leased by a person with a disability that limits or impairs the ability to walk shall be accompanied by a signed statement from the applicant's health care provider certifying that the applicant meets at least one of the criteria contained in division (A)(1) of this section and that the disability is expected to continue for more than six consecutive months.