2026 Summer Update

Dear Neighbor,

Since my last update, I’ve been working to advance key legislation that improves the lives of all Ohioans. At this time, the House has passed seven more bills I sponsored and a resolution honoring the election of Pope Leo XIV as the first American pope. Additionally, the legislature has passed key property tax reforms to build on the progress we made in the budget and finally address Ohio’s property tax crisis.

To date, I have introduced 37 bills and 4 concurrent resolutions in the new General Assembly to continue our work to bring Warren County’s conservative values to the Statehouse. This newsletter summarizes the progress we have made on these alongside the victories included in the State Operating and Capital Budgets.

I hope you and your family had a great celebration of America’s 250th Birthday.

Whether I am home in the district or serving in the Statehouse, my office and I are here to serve you. Please feel free to reach out anytime if we can answer any questions or assist with any state matter.

In June of 2025, the House and Senate passed Ohio’s State Operating Budget for the next two fiscal years. This fiscally responsible, conservative budget promotes pro-family, pro-growth policies for Ohio. It moves Ohio forward and is a reflection of our duty to serve as good stewards of our state and constituents’ tax dollars. During the budget debate, I spoke on the floor to defend infrastructure reforms to enable our great Warren County sports facilities to be renovated and expanded.

KEY BUDGET WINS FOR WARREN COUNTY

Flat Income Tax of 2.75% & $1 Billion Income Tax Cut

Originally introduced in my House Bill 30, the budget includes an income tax cut to bring our state to a flat tax rate of 2.75% for all taxpayers. This leaves Ohio with the lowest income tax rate in our region and the second lowest in the nation, makes us more competitive with surrounding states, encourages investment, and simplifies the tax code.
$25 Million Grant Program to Incentivize Housing Construction

Originally introduced in my House Bill 313, the budget allocates $25 million in grants for local governments near major economic developments that adopt pro-housing policies. Aimed at reducing barriers to new housing construction, these policies include speeding up permitting processes, acquiring and preparing sites for development, and reducing or eliminating unnecessary fees imposed on housing developers.
Grants awarded will then be used by local governments on housing needs, allowing them to make the decisions best suited to their own communities.

Ohioans, particularly our younger generations, should be able to realize the dream of home ownership in our state. This program promotes the policies needed to make that dream possible for more throughout Ohio.
$750 Tax Deduction for Contributions to Pregnancy Resource Centers

The budget also includes an amendment I drafted to create a $750 tax deduction for contributions to pregnancy resource centers, encouraging donations to these lifesaving ministries.
Other Key Budget Amendments I Introduced: 

• Language preventing the misuse of Medicaid dollars to fund gender transition counseling.
• Prohibit replacement property tax levies to avoid the unanticipated tax increases often associated with such levies (originally House Bill 28).
• Clean-up of tax loopholes used to unfairly increase property taxes (originally House Bill 232).
• Cybersecurity updates for local governments that will guard taxpayer dollars against cybercrime and theft (originally House Bill 283). 

Landmark Property Tax Reform

• Allows county commissioners to offer a second homestead exemption and second owner-occupancy credit to mirror those currently in place.
• Provides county budget commissions with the authority to reduce unnecessary or excessive property tax collections and guarantees county auditors would reduce millage to ensure fixed-sum levies collect only a fixed sum. This provision was vetoed, and the House and Senate later passed a modified version into law.
• Revises 20 mill floor calculations to lift more school districts off the floor and reduce tax increases following reappraisals. This provision was vetoed, and the House and Senate later passed a modified version into law.
• Eliminate replacement levies and certain other levy types to ensure transparency for voters. This provision was vetoed, and both the House and Senate overrode the veto to pass this into law.
• Empowering School Choice

The budget expands the home school expense tax credit to apply per student instead of per family and increases the maximum awards for the Autism Scholarship and Jon Peterson Special Needs Scholarship.
Record Funding for Public Schools and Libraries

The budget increases state funding for public schools by $692 million over the coming biennium compared to the last fiscal year. It also appropriates nearly $1 billion in funding for public libraries, giving Warren County libraries a roughly $100,000 increase in funds over the biennium compared to FY 25 actual.
Promoting Medicaid Transparency

In addition to preventing Medicaid dollars from inappropriately being used to fund gender transition, the bill works to prevent fraud, waste, and abuse through new reporting requirements and audit requirements for state Medicaid spending.
Championing Conservative Values

• Establishes a statewide policy recognizing that there are only two genders.
• Removes the Governor’s proposed tax increases and several proposed fee increases.
• Removes all gaming/gambling expansion provisions.
• Eliminates some affirmative action requirements for state contracts.
• Prevents menstrual products from being distributed in men’s bathrooms in state-owned buildings.
• Makes substantial improvements and enhancements to Ohio’s school choice opportunities for students.
• Prohibits Medicaid funds from being used for DEI programs, combatting discrimination and indoctrination.
• Includes $10 million each FY for the Parenting and Pregnancy Program and establishes a $750 tax credit for pregnancy resource center donations, defending the sanctity of life and supporting pregnant mothers.
• Expands the Ohio Department of Health’s report providing statistics for all abortion reports.

$2.6 MILLION INVESTED IN WARREN COUNTY

Every two years, the General Assembly is tasked with passing a new state capital budget for the following biennium.

Parks and Recreation - $1.825 Million

• Dial Park Playground
• Mounts Park Trailhead Connector
• Armco Park
• Countryside YMCA Splash Pad & Playground
• Mason Gould Park
• Morrow Veterans’ Park
• Central Greenway Bike Trail
• Camp Stonybrook ADA Aquatics
• Community & Arts - $300K
• Artscape Lebanon Community Arts Center
• Lebanon Colonial Park Welcome Center
• Historic Preservation - $175K
• Historic Woodhill Cemetery
• Deerfield Township Jeremiah Morrow Barn
• Public Safety - $200K
• Atrium Medical Center Care Flight
• Agriculture & Fairgrounds - $100K
• Equine Barn at Warren Fairgrounds Training Center

Since starting the new General Assembly last January, I have introduced 37 bills to continue enacting conservative policies for Warren County and Ohio. To date, six of these bills have been signed into law.

STANDALONE LEGISLATION SIGNED INTO LAW

House Bill 195 - Uniform Commercial Code (UCC) Updates

House Bill 195 updates the UCC, a baseline code governing commercial transactions that applies if the parties to a transaction lack their own contract, to recognize the emergence of digital assets and cryptocurrencies. This aligns Ohio law with most other states, thereby reducing unnecessary compliance and regulatory burdens on Ohio businesses.

Allow Employers to Post Labor Law Notices Online - House Bill 94
This bill simplifies the unnecessary regulation that labor law notices, such as the minimum wage law posting, be physically displayed in the workplace to allow employers to instead post such notices on the internet. This removes the necessity for unreasonable postings such as the display boards we see along highway construction sites.
I introduced this jointly alongside Senators Wilson and Lang. The House passed my bill, HB 94, and the Governor ultimately signed the Senate version, SB 33, into law in April.

House Resolution 139 - Honor Pope Leo XIV

This resolution honors the election of Pope Leo XIV as the first American pope.
LEGISLATION PASSED WITHIN STATE OPERATING BUDGET

I introduced these bills, detailed on page two (Operating Budget Highlights), as standalone legislation before they were inserted into the budget, passed, and signed into law. Legislation often passes this way, as committees hold hearings on individual bills to hear public feedback before passing them in budgets or larger omnibus bills. 

Flat Income Tax of 2.75% & $1 Billion Income Tax Cut - Originally House Bill 30

$25 Million Grant Program to Incentivize Housing Construction - Originally House Bill 313

Clean-up of Unfair Property Tax Loopholes - Originally House Bill 232

Cybersecurity Updates for Local Governments to Guard Taxpayer Dollars - Originally House Bill 283

Prohibit Replacement Levies to Avoid Unanticipated Property Tax Increases - Originally House Bill 28

This bill was included in the state budget as one of several provisions that will reform the property tax system and provide relief to taxpayers and homeowners.
The Governor vetoed this provision, and both the House and Senate voted to override the veto and pass this into law.

LEGISLATION PASSED BY THE HOUSE, NOW IN THE SENATE

House Bill 48 - Increase Tax Deductions for 529s and ABLE Accounts

Currently, spouses filing joint tax returns can contribute less to 529 and ABLE accounts than those filing separate returns. House Bill 48 raises the deduction limit for joint filers to $8,000, eliminating this “marriage penalty” and creating greater opportunity to save and provide for their children, whether for developmental disabilities or college expenses.

House Bill 126 - Protect Businesses from Misuse of Public Nuisance Lawsuits

This bill protects both businesses and consumers by ensuring that public nuisance lawsuits, meant to abate local disturbances, are not misused to unfairly target certain businesses or industries such as firearms or gas car manufacturers. This will restore Ohio’s legal environment to align the use of public nuisance lawsuits to their original purpose.

House Bill 127 - Protect Students by Permitting Schools to Withhold Directory Information

The bill permits school districts to withhold personal information of students from public release, protecting students from their personal information being given to anonymous requesters.

House Bill 324 - Patient Protection Act

The Patient Protection Act requires that drugs causing severe adverse effects in greater than 5% of patients only be prescribed following an in-person examination to ensure patient safety.

House Bill 258 - Driver’s License Expiration Notification

Instead of current law, which requires the BMV to notify you of your license expiration only after the license has expired, this bill clarifies that the BMV may send email notifications beforehand to those who choose to provide their email address.

House Bill 260 - Clarify Court Procedures

This bill affirms the constitutional separation of powers between the legislative and judicial branches by repealing outdated, duplicative, or unnecessary statutes regarding court procedure.
House Bill 538 - Move Athletic Commission to Dept. of Commerce

This bill, passed within House Bill 59, shrinks government by moving the Athletic Commission, now an independent agency, under the Department of Commerce.

House Bill 952 - Ohio Religious Freedom Restoration Act

Establishes a state-level Religious Freedom Restoration Act, requiring the government to demonstrate a compelling governmental interest and use the least restrictive means before substantially burdening a person's sincere religious exercise. The bill provides Ohioans with a path to challenge government’s actions that infringe upon religious freedom.
House Concurrent Resolution - RLUIPA

Aligns Ohio law with the federal Religious Land Use and Institutionalized Persons Act (RLUIPA) by strengthening protections for religious organizations against discriminatory or overly burdensome zoning and land-use regulations. The bill ensures that religious institutions receive equal treatment under local land-use laws.

House Concurrent Resolution 26 - Condemn Judge Ted Berry

Following Judge Berry’s egregious online comments on the assassination of Charlie Kirk, I called for his resignation. He chose not to resign, and in defense of the independent and reliable judiciary Ohioans deserve, I introduced this resolution to initiate removal proceedings against him. Judge Berry left his position in January 2026.

House Bill 443 - Property Tax Evictions

This bill prohibits the eviction of seniors from their homes for failing to pay property taxes, provided they enter into a payment plan with the county. This codifies an existing informal practice of not evicting seniors, giving them peace of mind and clear guidelines for pursuing a payment plan.

House Bill 483 - Allow Partial Property Tax Deferral

To mitigate the immediate impact of property tax increases, this bill establishes a system whereby eligible homeowners may defer for future payment a portion of their property taxes should their tax bill increase significantly from the previous year.

OTHER LEGISLATION INTRODUCED CONTINUED

House Bill 862 - Permit electric distribution utility to operate nuclear facility

Promotes the expansion and long-term viability of nuclear power in Ohio by modernizing state policy and encouraging investment in advanced nuclear technologies. This bill recognizes nuclear energy as a reliable source of electricity that supports grid reliability, economic growth, and jobs across the state.

House Concurrent Resolution 47 - U.S. EPA Review Certain Energy Security, Oil and Gas Rules

Urges the federal government to reconsider and reform environmental regulations that impose unnecessary burdens on Ohio businesses, manufacturers, and energy producers.

House Bill 450 - Allow Pregnant Mothers to Use Accessible Parking

Aiming to support pregnant mothers as they navigate the difficulties of pregnancy, this bill would allow them to obtain a temporary accessible parking placard for six months, covering their third trimester and first three months postpartum.
House Bill - Establish requirements for surrogacy agreements

Creates requirements for surrogacy agreements in Ohio, including minimum age requirements for parents and a written agreement before any arrangement. Also prohibits surrogacy agreements if either the intended parent or surrogate is a citizen or resident of a foreign country of concern.

House Bill 68 - Concealed Carry in Municipal Buildings

This bill clarifies legal loopholes to allow smaller municipalities with multipurpose municipal buildings the same rights as their larger counterparts with respect to local control of concealed carry, protecting Ohioans’ Second Amendment rights from unnecessary legal challenges.
House Bill 185 - Protect All Ohioans’ Name, Image, and Likeness and Enact Deepfake Protections

This bill extends NIL protections currently afforded to some Ohioans based on commercial purpose to all Ohioans, recognizing the inherent dignity and worth of everyone. To further protect Ohioans’ likenesses amidst advances in artificial intelligence, the bill also creates a legal framework to contain malicious deepfakes created to harm others.

House Bill 28

Eliminate Property Tax Replacement Levies (A. Mathews/T. Hall)

Eliminates the authority of political subdivisions to levy replacement property tax levies.
NOTE: This provision was also included in the enacted version of HB 96, the main operating budget. The Governor vetoed this provision on 6/30/2025 (Veto Item #66). The House overrode the veto on 7/21/25, and the Senate overrode the veto on 10/2/25
House Bill 124

Flip the Script: Modify Process for Property Tax Sales-Assessment Ratio Studies (D. Thomas/T. Hall)
Gives County Auditors the authority to determine which real estate sales are valid for use in property revaluations and updates.
Ensures local expertise is used in determining accurate property values while preserving oversight by the Department of Taxation
House Bill 129

Limit Ability to Reallocate Certain School Property Tax Millage (D. Thomas)

Implements a check on tax hikes by counting emergency, substitute, incremental growth, conversion levies and the property tax portion of combined levies toward the 20-mill floor – closing loopholes & slowing tax spikes.
Ultimately lifts 237 districts off the 20-mill floor.
Provides a new alternative levy option. School districts with an existing emergency or substitute levy may renew these levies indefinitely as a “fixed sum levy.”
Allows schools in fiscal distress, as designated by the Auditor of State, or under a disaster declaration, to levy a new one-time 5-year “fixed sum levy” to cover current expenses.
House Bill 186
Establish Inflation Cap Credit (Hoops/D. Thomas)
Saves Ohio property owners nearly $1.7 billion over the next three years by establishing a new Inflation Cap Credit that prevents increases in school district taxes from exceeding the rate of inflation.
HOLDS DISTRICTS HARMLESS for actual losses over this appraisal period compared to the current collections by including an appropriation to help schools that are not up for reappraisal or reevaluation this year (estimated to be about $360 million, one-time money, FY ‘27).
Updates the owner-occupied tax credit, a move that will provide more than $800 million in relief to Ohio homeowners over the next four years by phasing out the nonbusiness credit – except for agricultural property owners – and expanding the owner-occupancy tax credit.
House Bill 309

Expand County Budget Commission’s Authority (D. Thomas)

Slashes unnecessary collections by expanding the County Budget
Commission’s authority to modify levies and trim unnecessarily high millage rates, shielding Ohioans from overly excessive tax bills.
House Bill 335

Cap Inside Millage Increase to Inflation (D. Thomas)

Caps the inside millage increase to inflation. Beginning TY26, requires the
County Budget Commission to adjust the rate of each inside millage levy so that it does not increase more than the sum of the three previous years of inflation.
This happens during the county’s sexennial reappraisal or triennial update.
Net Effect: $621M - $763M in property tax relief over three years.

House Bill 479

Direct Budget Surplus Funding for Property Tax Relief (D. Thomas)
Delivers $350 million in property tax relief to Homestead Exemption recipients.

CNBC recently ranked Ohio as the #1 state for business in the nation. I have championed legislation throughout the 135th and 136th General Assemblies aimed at strengthening Ohio’s business climate, cutting red tape for economic growth, and attracting new investment to the state. We are taking the steps necessary to ensure Ohio reclaims its role as not just the economic engine of the Midwest, but of the whole country.

House Bill 30

Phase down the state income tax to a flat rate of 2.75% (ultimately established in the State Operating Budget for tax year 2026).

House Bill 195

Revises Ohio’s Uniform Commercial Code (UCC) to reflect new technologies in contract law, including digital assets such as cryptocurrency and non-fungible tokens (signed by the Governor on 7/7/26).

House Bill 313

Establishes a grant program to promote housing growth in Ohio (ultimately established in the State Operating Budget).

House Bill 121 - 135th General Assembly

Simplifies the process for filing municipal net profits taxes in relation to remote work established in the State Operating Budget.

House Bill 179 - 135th General Assembly

Simplifies the legal system by clarifying against which parties and in what time frame a suit must be brought for certain cases.

House Bill 331- 135th General Assembly

Ensures villages are providing proper services for their residents by creating a processfor village dissolution following each decennial census.

Other Updates

The CareSource College Hoops Invitational will feature premier college basketball programs while supporting mental health awareness and suicide prevention among young people.

When we worked to ensure the Cincinnati Open remained in Ohio, one of our requests was for year-round activation for the community and world-class events. Now history is being made with College Hoops at center court!

Following the August tournament, the Cincinnati Open, held in Mason, was named both the ATP Masters 1000 Tournament of the Year and the WTA 1000 Tournament of the Year.

This follows the tournament’s $260 million expansion, made possible by the significant city, county, and state support to keep the tournament in Mason, including $50 million I secured in last General Assembly’s budgets.

Yet another baby was saved through the Safe Haven Baby Boxes installed throughout Ohio, this time in Delhi Township near Cincinnati. A second baby was recently saved by a baby box installed in Union Township. Last year, a baby was similarly saved by the baby box in Lebanon.

Last General Assembly, I passed a bill to allow for baby boxes to open and operate throughout the state, ensuring this lifesaving work can continue.