OHIO LEGISLATIVE SERVICE COMMISSION
Office of Research Legislative Budget
www.lsc.ohio.gov and Drafting Office
H.B. 475 Bill Analysis
135th General Assembly
Click here for H.B. 475’s Fiscal Note
Version: As Introduced
Primary Sponsor: Rep. Williams
Effective date:
Andrew Little, Attorney
SUMMARY
 Prohibits disbursement of state funds to any entity that supports, promotes, or provides
abortions.
 Requires counties and municipal corporations to report abortion-related spending to
the state.
 Requires the Tax Commissioner to reduce Local Government Fund (LGF) distributions to
municipal corporations and counties with abortion-related spending.
 Redirects forgone LGF funds to organizations providing counseling and other services to
women who have had abortions.
 Requires the Department of Health to adopt rules governing the application for, and
distribution, of withheld funds.
DETAILED ANALYSIS
State funds
The bill prohibits state funds from being disbursed, directly or indirectly, to any entity
that supports, promotes, or provides abortions.1
Abortion spending reports
The bill requires counties and municipal corporations to report abortion-related
spending to the state. By the fifth day of each month, a county or municipal corporation that
spent money to support access to abortion, to provide reimbursement for abortion services, or
1 R.C. 9.042. For the definition of abortion, see R.C. 2919.11, not in the bill.
April 26, 2024
Office of Research and Drafting LSC Legislative Budget Office
for any related activity including travel and donations to entities that support, promote, or
provide abortion, must report the following to the Auditor of State and the Tax Commissioner:
 The total amount of money spent in the preceding month for those purposes;
 The source or sources of that money and the amount spent from each source;
 The recipients of that money and the amount received by each such recipient;
 The total amount of money received by the county or municipal corporation in the
preceding month from the federal government to be used for those purposes.2
Local government fund reductions
The bill reduces distributions from the state’s Local Government Fund (LGF) to any
county or municipal corporation that is required to file a report with the state because it spent
money on abortion access, services, or related activity. The bill also provides for the complete
withholding of LGF distributions from a county or municipal corporation that is required to file a
report but fails to do so or reports inaccurate information.
LGF distributions are a designated portion of state tax revenue that is distributed
monthly to certain local governments, including counties and municipalities, by the Tax
Commissioner. Under the bill, a county or municipal corporation that reports spending on
abortion-related activities covered by the bill for the previous month will have its current-
month LGF distribution reduced on a dollar-for-dollar basis. If a monthly distribution is not
sufficient to cover a reduction for the full amount spent and reported, the deficiency carries
over until the amount of reductions calculated and actually withheld match.
Under continuing law, counties and municipal corporations that use red light cameras
are also subject to LGF reductions. If an abortion adjustment applies to a municipal corporation
or county under the bill, and the municipal corporation or county is also subject to a reduction
for red light cameras, the abortion adjustment is calculated before the red light camera
adjustment.
Amounts withheld under the bill’s abortion adjustment are transferred from the LGF to
the Abortion Adjustment Fund, which the bill creates.3
Use of the Abortion Adjustment Fund
The Abortion Adjustment Fund must be used by the Department of Health to provide
funding for nonprofit entities that provide services under the Ohio Parenting and Pregnancy
program, e.g., various services for pregnant women and parents or other relatives caring for
babies. The bill requires the Department to adopt rules establishing procedures for such
entities to apply for, and for the Department to distribute, that funding. The rules must specify
2 R.C. 305.44 and 701.11.
3 R.C. 5747.504 and 5747.505, with conforming changes in R.C. 5747.50, 5747.502, 5747.51, and
5747.53.
P a g e |2 H.B. 475
As Introduced
Office of Research and Drafting LSC Legislative Budget Office
a distribution priority for such entities providing counseling and other services to women who
have received abortions.4
HISTORY
Action Date
Introduced 04-08-24
ANHB0475IN-135/ar
4 R.C. 3701.651.
P a g e |3 H.B. 475
As Introduced


Statutes affected:
As Introduced: 5747.50, 5747.502, 5747.51, 5747.53