As Introduced

136th General Assembly

Regular Session H. B. No. 100

2025-2026

Representatives Santucci, Rogers

A BILL

To authorize a temporary grant program for certain retailers that sell donated goods and to make an appropriation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. (A) Terms used in this section have the same meanings as in section 5739.01 of the Revised Code. As used in this section:

(1) "Qualifying retailer" means a vendor that is an organization exempt from federal income taxation under section 501(a) of the Internal Revenue Code, as described in section 501(c)(3) of the Internal Revenue Code, that satisfies both of the following conditions:

(a) Operates one or more retail stores that routinely sell tangible personal property donated to the vendor;

(b) Has experience in providing and uses a portion of its revenue to provide job training and placement services and employment to individuals with workplace disadvantages.

(2) "Workplace disadvantages" means disabilities and other barriers to employment including mental health issues, criminal history, veteran status, and homelessness.

(3) "State sales tax" means the tax levied under section 5739.02 of the Revised Code.

(B) A qualifying retailer may apply to the director of development to receive a grant under this section on a form and in the manner that the director shall prescribe. The vendor shall include with the application records of the number of individuals trained and employed through workforce development programs offered by the vendor in the preceding fiscal year, state sales tax records for the preceding fiscal year, and any other information the director may require to calculate the amount of the grant or determine whether the applicant qualifies as a qualifying retailer. The director shall notify the applicant whether the applicant has qualified for a grant within thirty days after receiving an application. If the application is approved, the director shall enter into an agreement with the eligible applicant to provide the grant award. If the application is denied, the director shall inform the applicant of the reason for the denial.

(C) Except as provided in division (D) of this section, a qualifying retailer shall be entitled to receive a grant award equal to up to twenty-five per cent of the revenue the vendor received from collecting the state sales taxes from consumers on the sale of tangible personal property donated to the vendor in the preceding fiscal year.

Grant funds shall be used by a qualifying retailer exclusively to fund job training and placement services for individuals with workplace disadvantages into competitive employment. Not later than the thirty-first day of July following the fiscal year in which a qualifying retailer was awarded a grant under this section, the retailer shall file a report with the department of development accounting for the use of grant funds in the preceding fiscal year and listing the number of individuals served by the retailer's workforce programs in that year. The department shall review each report to ensure compliance with this section. The department shall not conduct such a review more than four years after the last day of the fiscal year covered by the report.

The agreement entered into under division (B) of this section shall include provisions for the recovery of any funds granted under this section that a qualifying retailer did not use for purposes authorized under this section.

(D) A qualifying retailer shall not be awarded more than one million dollars under this section in any fiscal year.

Section 2. All items in this act are hereby appropriated as designated out of any moneys in the state treasury to the credit of the designated fund. For all operating appropriations made in this act, those in the first column are for fiscal year 2026 and those in the second column are for fiscal year 2027. The operating appropriations made in this act are in addition to any other operating appropriations made for these fiscal years.

Section 3.

NONPROFIT WORKFORCE GRANT

The foregoing appropriation item 195593, Nonprofit Workforce Grant, shall be used to award grants under division (B) of Section 1 of this act.

Section 4. Within the limits set forth in this act, the Director of Budget and Management shall establish accounts indicating the source and amount of funds for each appropriation made in this act, and shall determine the manner in which appropriation accounts shall be maintained. Expenditures from operating appropriations contained in this act shall be accounted for as though made in, and are subject to all applicable provisions of, the main operating appropriations act of the 136th General Assembly.