Ohio HB 704: Require drug testing for certain applicants for unemployment comp

Bill Text

As Introduced
136th General Assembly
Regular Session H. B. No. 704
2025-2026
Representative Williams
To amend sections 5725.38, 5725.98, 5726.61,
5726.98, 5729.21, 5729.98, 5747.86, and 5747.98
and to enact section 122.841 of the Revised Code
to authorize a nonrefundable, transferable tax
credit for charitable organizations that
construct owner-occupied housing and to name
this act the Promised Land Act.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5725.38, 5725.98, 5726.61,
5726.98, 5729.21, 5729.98, 5747.86, and 5747.98 be amended and
section 122.841 of the Revised Code be enacted to read as
follows:
Sec. 122.841. (A) As used in this section:
(1) "Eligible nonprofit organization" means an entity
organized and operated exclusively for charitable purposes and
recognized as exempt from federal income taxation under section
501(c)(3) of the Internal Revenue Code, which may be a church as
defined by section 1710.01 of the Revised Code.
(2) "Development period" means the six-month period from
the first day of January to the thirtieth day of June, or from
the first day of July to the thirty-first day of December.
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H. B. No. 704 Page 2
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(3) "Business day" has the same meaning as in section
122.84 of the Revised Code.
(B) An eligible nonprofit organization that owns, in fee
simple, real property in this state, and that facilitates the
construction of housing on at least one acre of that property
may apply to the director of development for a nonrefundable
credit against the tax levied under section 5725.18, 5726.02,
5729.03, or 5747.02 of the Revised Code after one or more units
of the housing are sold to an owner-occupant for use as the
owner-occupant's primary residence. Sales of housing to an
owner-occupant need not include transfer of fee simple ownership
of the underlying land to qualify for a credit authorized by
this section, but must include transfer of ownership of the
housing unit and at least a leasehold interest in the underlying
land.
The application shall be made on forms prescribed by the
director. The director shall accept and review applications
submitted under this section during two annual periods, the
first of which begins on the tenth day of January and ends after
the first day of February, and the second of which begins on the
tenth day of July and ends after the first day of August. If any
of those dates fall on a day that is not a business day, then
the application period begins on or ends after the next business
day, as applicable. The credit shall equal ten per cent of the
total cost to construct the housing, including the cost or value
of real property on which the housing is built.
The eligible nonprofit organization shall include the
following information with its application:
(1) The number of housing units the organization
facilitated construction of that were sold to owner-occupants
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H. B. No. 704 Page 3
As Introduced
for use as a primary residence during the immediately preceding
development period;
(2) The aggregate acreage of all parcels on which the
housing units were constructed;
(3) The amount spent to construct each unit. If the costs
include land acquisition costs from the purchase of land on
which multiple units were constructed, the organization shall
apportion the land costs or value to each unit in proportion to
the unit's share of the total amount of livable square footage.
(4) Any other information the director may require.
The director shall review and process applications in the
order in which they are received.
(C) An eligible nonprofit organization shall be deemed to
have facilitated the construction of housing if it enters into
an agreement with another person under which the eligible
nonprofit organization provides real property through
contribution, lease, or similar arrangement, and the other
person finances and constructs housing on the real property.
(D) An agreement described in division (C) of this
section, an agreement to transfer ownership of housing to an
owner-occupant, and documents of title transferring such
ownership may include any terms that are not contrary to the
terms of this section without affecting eligibility for the tax
credit authorized by this section. Such terms may include
provisions to preserve affordability and owner-occupancy.
(E)(1) Subject to division (E)(2) of this section, if the
director determines that the applicant qualifies for a credit
under this section, the director shall issue, within sixty days
after the last day on which an application may be submitted for
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As Introduced
that application period, a tax credit certificate to the
applicant identified with a unique number and listing the amount
of credit the director determines