The bill, introduced by Senator Hicks-Hudson and co-sponsored by Senators DeMora and Ingram, amends section 5705.19 of the Revised Code and enacts section 307.852 to authorize counties and political subdivisions to place tax levies on the ballot specifically for pre-kindergarten programs. The new section outlines that county commissioners can allocate funds from these levies to nonprofit entities that meet certain criteria, including being organized under state laws and exempt from federal income taxation. These nonprofits must ensure that funds are distributed to licensed child care centers and preschool programs serving children aged four and above, with a focus on assisting families with incomes not exceeding four hundred percent of the federal poverty line.

Additionally, the bill introduces provisions that allow taxing authorities to reduce or terminate levies deemed unnecessary or excessive, and it enables municipal corporations to combine tax levy resolutions with other purposes, contingent on a two-thirds majority approval. It also specifies that tax levies for 9-1-1 systems can only be imposed in areas receiving the service. The bill repeals existing section 5705.19, streamlining the tax levy process and enhancing local governance flexibility, while empowering county commissioners to take legal action against nonprofits that misuse funds.

Statutes affected:
As Introduced: 5705.19