As Introduced
136th General Assembly
Regular Session H. B. No. 100
2025-2026
Representatives Santucci, Rogers
A B I L L
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
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As Introduced
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
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As Introduced
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.
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A DEV DEPARTMENT OF DEVELOPMENT
BGeneral Revenue Fund
CGRF195593Nonprofit Workforce Grant $5,000,000 $5,000,000
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As Introduced
DTOTAL General Revenue Fund $5,000,000 $5,000,000
ETOTAL ALL BUDGET FUND GROUPS $5,000,000 $5,000,000
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.
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