Ohio legislation · 136th General Assembly
Ohio SB464: Allow a tax credit for compensation to skilled trades instructors
Status: In committee, September 30, 2026
To amend sections 5747.98 and 5751.98 and to enact sections 5747.053 and 5751.55 of the Revised Code to authorize a refundable tax credit for compensation paid to skilled trades instructors.
What the bill says
To amend sections 5747.98 and 5751.98 and to enact sections 5747.053 and 5751.55 of the Revised Code to authorize a refundable tax credit for compensation paid to skilled trades instructors.
From the introduced text, July 21, 2026:
To amend sections 5747.98 and 5751.98 and to enact sections 5747.053 and 5751.55 of the Revised Code to authorize a refundable tax credit for compensation paid to skilled trades instructors. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: Section 1. That sections 5747.98 and 5751.98 be amended and sections 5747.053 and 5751.55 of the Revised Code be enacted to read as follows: Sec. 5747.053. (A) As used in this section: (1) "Construction occupation" means employment that consists of the construction, reconstruction, enlargement, alteration, repair, remodeling, renovation, demolition, or painting of a building or other structure, road, bridge, or other work, including preparation of a site for new construction. (2) "Dropout prevention and recovery community school" has the same meaning as in section 3314.02 of the Revised Code. (3) "Eligible expenses" means compensation, including wages, fringe benefits, and other direct expenses, paid to or on behalf of an employee who is a qualified instructor while the employee is on release time, provided that the compensation is equal to the compensation the employee would have received if the employee had worked in the employee's job for that period and is paid as part of a policy of the employer for release time that does not deduct from the employee's paid leave time. (4) "Eligible program" means any of …
Sponsors
- Mark Romanchuk (R, 22) · primary sponsor
Latest actions
- : Referred to committee
- : Introduced
Subjects: Commerce, Education, Taxation, Employment, Wage and Hour
Common questions
- What is SB464?
- SB464 is a bill in the Ohio Legislature (136th General Assembly): Allow a tax credit for compensation to skilled trades instructors.
- What does SB464 do?
- In its own words: To amend sections 5747.98 and 5751.98 and to enact sections 5747.053 and 5751.55 of the Revised Code to authorize a refundable tax credit for compensation paid to skilled trades instructors.
- What is the status of SB464?
- In committee as of September 30, 2026. Latest action: Referred to committee (September 30, 2026).
- Who sponsored SB464?
- Mark Romanchuk (R, 22).
- Where is the official record for SB464?
- On the Ohio Legislature website: https://www.legislature.ohio.gov/legislation/136/sb464
Source: official Ohio record. Tracked by Delilah, AI for legislation across all 50 states and Congress.