The bill amends sections 5747.98 and 5751.98 of the Revised Code and enacts new sections related to radon testing in school facilities and tax credits for radon mitigation. It mandates that all city, exempted village, local, and joint vocational school districts conduct radon testing in their facilities, with a schedule developed by the Department of Education and Workforce. The bill defines "school facility" and outlines the responsibilities of school boards and governing authorities of chartered nonpublic schools, community schools, STEM schools, and college-preparatory boarding schools to ensure compliance with radon testing protocols.

Additionally, the bill introduces refundable tax credits for taxpayers who install home radon mitigation systems, allowing a credit of up to $2,000 based on installation costs. It establishes the order in which taxpayers must claim credits, including the new radon mitigation credits under sections 5747.88 and 5751.55, while repealing existing sections 5747.98 and 5751.98. The bill also appropriates $14 million from the General Revenue Fund for environmental health and radiation protection to support the implementation of radon testing in schools.

Statutes affected:
As Introduced: 5747.98, 5751.98