As Introduced
136th General Assembly
Regular Session S. B. No. 142
2025-2026
Senator Hicks-Hudson
Cosponsors: Senators DeMora, Ingram, Antonio
To amend sections 4111.06, 4111.14, 5122.28,
5123.022, 5123.023, 5123.87, 5747.98, and
5751.98 and to enact sections 3304.45, 4111.061,
5747.87, and 5751.56 of the Revised Code to
phase out the subminimum wage for individuals
with physical or mental disabilities, to
authorize a tax credit for purchases made from
nonprofit corporations that hire such
individuals, and to name this act the Ohio
Employment First and Greater Opportunities for
Persons with Disabilities Act.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 4111.06, 4111.14, 5122.28,
5123.022, 5123.023, 5123.87, 5747.98, and 5751.98 be amended and
sections 3304.45, 4111.061, 5747.87, and 5751.56 of the Revised
Code be enacted to read as follows:
Sec. 3304.45. (A) As used in this section:
(1) "Qualified vendor" means a nonprofit corporation that
is certified under division (D) of this section as meeting all
of the following requirements:
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(a) The nonprofit corporation is exempt from federal
income taxation pursuant to section 501(a) as an organization
described in section 501(c)(3) of the Internal Revenue Code.
(b) At least twenty per cent of the individuals employed
by the nonprofit corporation are individuals with disabilities,
and those individuals are employed in an integrated setting, as
defined in section 5123.022 of the Revised Code.
(c) One or more of the following applies:
(i) The nonprofit corporation offers to contribute at
least seventy-five per cent of the premium cost for individual
health insurance coverage for each eligible employee.
(ii) The nonprofit corporation offers an eligible
employer-sponsored insurance plan under the Affordable Care Act
for each eligible employee.
(iii) The nonprofit corporation does not offer an
employer-sponsored insurance plan, but pays the penalty required
by 26 U.S.C. 4980H for each eligible employee who purchases
health insurance through an exchange, as defined in section
3905.01 of the Revised Code.
(iv) The nonprofit corporation is not subject to the
employer mandate under 26 U.S.C. 4980H, but offers assistance to
eligible employees to cover at least seventy-five per cent of
the employees' health insurance costs through a health savings
account or other similar method.
(d) The nonprofit corporation does not employ individuals
under a certificate issued by the United States secretary of
labor under 29 U.S.C. 214(c).
(2) "Individuals with disabilities" means individuals
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having a physical or mental impairment that constitutes a
substantial impediment to employment, as certified by a health
care provider who is qualified to make such a determination or
by a state or federal agency having the function of making such
a determination.
(3) "Physical or mental impairment" and "substantial
impediment to employment" have the same meanings as in section
3304.11 of the Revised Code.
(4) "Affordable Care Act" means the "Patient Protection
and Affordable Care Act," 42 U.S.C. 18031 (2011).
(5) "Internal Revenue Code" has the same meaning as in
section 5747.01 of the Revised Code.
(6) "Eligible employer-sponsored health plan" has the same
meaning as in section 5166.40 of the Revised Code.
(7) "Eligible employee" has the same meaning as in section
3924.01 of the Revised Code.
(8) "Price" has the same meaning as in section 5739.01 of
the Revised Code.
(B) A person may apply to the executive director of the
opportunities for Ohioans with disabilities agency for a
nonrefundable credit against the tax levied under section
5747.02 or 5751.02 of the Revised Code for purchases made by the
person from a qualified vendor.
A person may submit an application after the first day and
before the twenty-first day of January of the year following the
year in which the purchases are made. The executive director
shall prescribe the form and manner of filing such applications.
In the application, the person shall specify the tax against
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which the person proposes to claim the credit.
The executive director shall review applications in the
order in which they are received. Subject to the limits
described in division (C) of this section, the executive
director shall issue a tax credit certificate authorizing the
applicant to claim a credit if the executive director determines
that the applicant made one or more purchases from a qualified
vendor. The certificate shall include a unique identifying
number and state the amount of credit for which the executive
director determines the applicant is eligible and the tax
against which the person may claim the credit.
Subject to division (C) of this section, the amount of the
credit shall equal fifteen per cent of the price of purchases
made by the applicant from the qualified vendor.
(C) The executive director of the opportunities for
Ohioans with disabilities agency shall not issue tax credit
certificates that would authorize more than eight million
dollars of tax credits to be claimed in any calendar year and
shall not issue a certificate authorizing more than five hundred
thousand dollars of tax credits to be claimed in any calendar
year on the basis of purchases from the same qualified vendor.
(D) The executive director of the opportunities for
Ohioans with disabilities agency shall certify nonprofit
corporations as qualified vendors. An entity may apply to the
executive director for certification, and the executive director
shall provide the certification if the executive director
determines that the nonprofit corporation meets all of the
requirements described in divisions (A)(1)(a) to (d) of this
section. A nonprofit corporation shall notify the executive
director if the nonprofit corporation no longer meets all of
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those requirements. The executive director shall revoke a
certification upon receiving such notice or if the executive
director otherwise determines that a nonprofit corporation no
longer meets those requirements.
(E) The executive director of the opportunities for
Ohioans with disabilities agency shall annually submit to the
general assembly a report in accordance with division (B) of
section 101.68 of the Revised Code that includes the number of
tax credit certificates issued in the preceding year, the amount
of credits awarded with respect to those certificates, and any
other information the executive director considers relevant for
the review of the effectiveness of the credit authorized under
this section.
Sec. 4111.06. (A) As used in this section and section
4111.061 of the Revised Code, "employer" and "employee" have the
same meanings as in section 4111.02 of the Revised Code.
(B) In order to prevent curtailment of opportunities for
employment, to avoid undue hardship, and to safeguard the
minimum wage rates under sections 4111.01 to 4111.17 of the
Revised Code, the director of commerce , subject to divisions (C)
to (E) of this section, shall adopt rules under section 4111.05
of the Revised Code, permitting employment in any occupation at
wages lower than the wage rates applicable under sections
4111.01 to 4111.17 of the Revised Code, of individuals whose
earning capacity is impaired by physical or mental disabilities
or injuries. The Except as provided in divisions (C) to (E) of
this section, the rules shall provide for licenses to be issued
authorizing employment at the wages of specific individuals or
groups of employees, or by specific employers or groups of
employers, pursuant to the rules. The rules shall not conflict
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with the "Americans with Disabilities Act of 1990," 104 Stat.
328, 42 U.S.C.A. 12111, et seq.
(C) Beginning ninety days after the effective date of this
amendment, the director shall not issue any new, or renew any
existing, licenses authorizing employment at wages lower than
the wage rates applicable under sections 4111.01 to 4111.17 of
the Revised Code.
(D)(1) Except as provided in division (D)(2) of this
section, beginning ninety days after the effective date of this
amendment, no employer shall pay an employee whose earning
capacity is impaired by a physical or mental disability or
injury at wages lower than the wage rates applicable under
sections 4111.01 to 4111.17 of the Revised Code.
(2) For the time period ending on the date that is five
years after the effective date of this amendment, an employer
may pay an employee whose earning capacity is impaired by a
physical or mental disability or injury at wages lower than the
wage rates applicable under sections 4111.01 to 4111.17 of the
Revised Code if both of the following apply:
(a) The employer employs that employee on and after the
date that is ninety days after the effective date of this
amendment.
(b) The employer, on the date that is ninety days after
the effective date of this amendment, holds an unexpired license
issued in accordance with division (B) of this section.
(3) For purposes of division (D)(2) of this section, an
unexpired license held by an employer as described in division
(D)(2)(b) of this section is valid for the time period ending on
the date that is five years after the effective date of this
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amendment.
(E) Beginning on and after the date that is five years
after the effective date of this amendment, no employer shall
pay any employee whose earning capacity is impaired by a
physical or mental disability or injury at a wage lower than the
wage rates applicable under sections 4111.01 to 4111.17 of the
Revised Code.
Sec. 4111.061. (A) As used in this section:
(1) "Competitive employment" has the same meaning as in
section 5123.022 of the Revised Code.
(2) "Department" has the same meaning as in section 121.01
of the Revised Code, except that it also includes the bureau of
workers' compensation, department of higher education,
department of taxation, and public utilities commission of Ohio.
(3) "Disability" means, with respect to an individual, a
physical or mental impairment that substantially limits one or
more of major life activities, a record of a physical or mental
impairment, being regarded as having a physical or mental
impairment, or any condition that would be considered a
disability under the "Americans with Disabilities Act of 1990,"
42 U.S.C. 12101, et seq.
(4) "Federal certificate" means a special certificate
issued in accordance with section 14(c) of the "Fair Labor
Standards Act," 29 U.S.C. 214(c).
(5) "State license" means a license issued pursuant to
division (B) of section 4111.06 of the Revised Code or division
(C) of section 4111.14 of the Revised Code, as that division
existed before the effective date of this section.
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(6) "Subminimum wage" means a wage paid to an employee
with a disability that is lower than the wage rates applicable
under sections 4111.01 to 4111.17 of the Revised Code.
(B) Not later than fifteen months after the effective date
of this section, each employer that holds a state license or
federal certificate shall submit to the director of
developmental disabilities a transition plan that addresses how
the employer intends to do both of the following:
(1) Phase out subminimum wages not later than the date
that is five years after the effective date of this section;
(2) Support individuals with disabilities in pursuing
competitive, integrated employment.
(C) The director of developmental disabilities, in
consultation with the executive director of the opportunities
for Ohioans with disabilities agency, shall assist employers
with phasing out subminimum wages not later than the date that
is five years after the effective date of this section and shall
do all of the following:
(1) Identify and develop protections to ensure
competitive, integrated employment for employees with
disabilities while phasing out subminimum wages;
(2) Identify and collaborate with employees, employers,
organizations, agencies, and stakeholders impacted by the phase
out of subminimum wages to assist them with implementing the
transition plans submitted under division (B) of this section
and creating sustainable, competitive employment;
(3) Collect data on employers that hold state licenses or
federal certificates until the date that is five years after the
effective date of this section;
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(4) Propose a plan to establish and evaluate benchmarks
for measuring progress with respect to implementing the
transition plans each year until subminimum wages are eliminated
beginning on the date that is five years after the effective
date of this section;
(5) Propose a plan to monitor and track the outcomes of
employees with disabilities;
(6) Identify initiatives, investments, training, and
services designed to improve wages, reduce unemployment rates,
and provide support and sustainable work opportunities for
individuals with disabilities;
(7) Identify and make recommendations for sustainable
support, funding, and resources to assist individuals with
disabilities with respect to phasing out subminimum wages, such
as financing for the cost to implement and provide employment
services, training, and support;
(8) Ensure that the transition plans protect the rights of
individuals with disabilities and complies with the "Americans
with Disabilities Act of 1990," 42 U.S.C. 12111, et seq. and
Chapter 4112. of the Revised Code.
(D) Not later than the first day of January that first
occurs following the effective date of this section, and not
later than the first day of January of each year thereafter
until the date that is five years after the effective date of
this section, the director of developmental disabilities shall
submit to the governor and the general assembly a report that
includes the information described in division (C) of this
section.
(E) The director of developmental disabilities, in
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consultation with the executive director of the opportunities
for Ohioans with disabilities agency, shall solicit assistance
from all of the following in carrying out the director's duties
under this section:
(1) The employment first task force established under
section 5123.023 of the Revised Code;
(2) Stakeholders who have expertise regarding the
employment of individuals with disabilities, at least twenty per
cent of whom are individuals with disabilities;
(3) Family members of individuals with disabilities;
(4) Organizations that advocate on behalf of individuals
with disabilities;
(5) Providers of services to individuals with
disabilities;
(6) Local governments;
(7) Business associations.
(F) Each department that employs or provides employment
services to individuals with disabilities shall do both of the
following:
(1) Coordinate and collaborate with other departments to
ensure that state programs, policies, procedures, and funding
contribute toward the competitive, integrated employment of
individuals with disabilities;
(2) Share nonconfidential data and other information with
other departments to track progress with respect to phasing out
subminimum wages not later than the date that is five years
after the effective date of this section.
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Sec. 4111.14. (A) Pursuant to the general assembly's
authority to establish a minimum wage under Section 34 of
Article II, Ohio Constitution, this section is in implementation
of Section 34a of Article II, Ohio Constitution. In implementing
Section 34a of Article II, Ohio Constitution, the general
assembly hereby finds that the purpose of Section 34a of Article
II, Ohio Constitution, is to:
(1) Ensure that Ohio employees, as defined in division (B)
(1) of this section, are paid the wage rate required by Section
34a of Article II, Ohio Constitution;
(2) Ensure that covered Ohio employers maintain certain
records that are directly related to the enforcement of the wage
rate requirements in Section 34a of Article II, Ohio
Constitution;
(3) Ensure that Ohio employees who are paid the wage rate
required by Section 34a of Article II, Ohio Constitution, may
enforce their right to receive that wage rate in the manner set
forth in Section 34a of Article II, Ohio Constitution; and
(4) Protect the privacy of Ohio employees' pay and
personal information specified in Section 34a of Article II,
Ohio Constitution, by restricting an employee's access, and
access by a person acting on behalf of that employee, to the
employee's own pay and personal information.
(B) In accordance with Section 34a of Article II, Ohio
Constitution, the terms "employer," "employee," "employ,"
"person," and "independent contractor" have the same meanings as
in the "Fair Labor Standards Act of 1938," 52 Stat. 1060, 29
U.S.C. 203, as amended. In construing the meaning of these
terms, due consideration and great weight shall be given to the
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United States department of labor's and federal courts'
interpretations of those terms under the Fair Labor Standards
Act and its regulations. As used in division (B) of this
section:
(1) "Employee" means individuals employed in Ohio, but
does not mean individuals who are excluded from the definition
of "employee" under 29 U.S.C. 203(e) or individuals who are
exempted from the minimum wage requirements in 29 U.S.C. 213 and
from the definition of "employee" in this chapter.
(2) "Employ" and "employee" do not include any person
acting as a volunteer. In construing who is a volunteer,
"volunteer" shall have the same meaning as in sections 553.101
to 553.106 of Title 29 of the Code of Federal Regulations, as
amended, and due consideration and great weight shall be given
to the United States department of labor's and federal courts'
interpretations of the term "volunteer" under the Fair Labor
Standards Act and its regulations.
(3) "Employer" does not include a franchisor with respect
to the franchisor's relationship with a franchisee or an
employee of a franchisee, unless the franchisor agrees to assume
that role in writing or a court of competent jurisdiction
determines that the franchisor exercises a type or degree of
control over the franchisee or the franchisee's employees that
is not customarily exercised by a franchisor for the purpose of
protecting the franchisor's trademark, brand, or both. For
purposes of this division, "franchisor" and "franchisee" have
the same meanings as in 16 C.F.R. 436.1.
(4) Subject to division (B)(5) of this section, "employee"
does not include an individual who operates a vehicle or vessel
in the performance of services for or on behalf of a motor
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carrier transporting property and to whom all of the following
factors apply:
(a) The individual owns the vehicle or vessel that is used
in performing the services for or on behalf of the carrier, or
the individual leases the vehicle or vessel under a bona fide
lease agreement that is not a temporary replacement lease
agreement. For purposes of this division, a bona fide lease
agreement does not include an agreement between the individual
and the motor carrier transporting property for which, or on
whose behalf, the individual provides services.
(b) The individual is responsible for supplying the
necessary personal services to operate the vehicle or vessel
used to provide the service.
(c) The compensation paid to the individual is based on
factors related to work performed, including on a mileage-based
rate or a percentage of any schedule of rates, and not solely on
the basis of the hours or time expended.
(d) The individual substantially controls the means and
manner of performing the services, in conformance with
regulatory requirements and specifications of the shipper.
(e) The individual enters into a written contract with the
carrier for whom the individual is performing the services that
describes the relationship between the individual and the
carrier to be that of an independent contractor and not that of
an employee.
(f) The individual is responsible for substantially all of
the principal operating costs of the vehicle or vessel and
equipment used to provide the services, including maintenance,
fuel, repairs, supplies, vehicle or vessel insurance, and
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personal expenses, except that the individual may be paid by the
carrier the carrier's fuel surcharge and incidental costs,
including tolls, permits, and lumper fees.
(g) The individual is responsible for any economic loss or
economic gain from the arrangement with the carrier.
(5) A motor carrier may elect to consider an individual
described in division (B)(4) of this section as an employee for
purposes of this section.
(6) "Motor carrier" has the same meaning as in section
4923.01 of the Revised Code.
(C) In accordance with Section 34a of Article II, Ohio
Constitution, the state may issue licenses to employers
authorizing payment of a wage below that required by Section 34a
of Article II, Ohio Constitution, to individuals with mental or
physical disabilities that may otherwise adversely affect their
opportunity for employment. In issuing such licenses, the state
shall abide by the rules adopted pursuant to section 4111.06 of
the Revised Code.
(D)(1) (C)(1) In accordance with Section 34a of Article
II, Ohio Constitution, individuals employed in or about the
property of an employer or an individual's residence on a casual
basis are not included within the coverage of Section 34a of
Article II, Ohio Constitution. As used in division (D) (C) of
this section:
(a) "Casual basis" means employment that is irregular or
intermittent and that is not performed by an individual whose
vocation is to be employed in or about the property of the
employer or individual's residence. In construing who is
employed on a "casual basis," due consideration and great weight
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shall be given to the United States department of labor's and
federal courts' interpretations of the term "casual basis" under
the Fair Labor Standards Act and its regulations.
(b) "An individual employed in or about the property of an
employer or individual's residence" means an individual employed
on a casual basis or an individual employed in or about a
residence on a casual basis, respectively.
(2) In accordance with Section 34a of Article II, Ohio
Constitution, employees of a solely family-owned and operated
business who are family members of an owner are not included
within the coverage of Section 34a of Article II, Ohio
Constitution. As used in division (D)(2) (C)(2) of this section,
"family member" means a parent, spouse, child, stepchild,
sibling, grandparent, grandchild, or other member of an owner's
immediate family.
(E) (D) In accordance with Section 34a of Article II, Ohio
Constitution, an employer shall at the time of hire provide an
employee with the employer's name, address, telephone number,
and other contact information and update such information when
it changes. As used in division (E) (D) of this section:
(1) "Other contact information" may include, where
applicable, the address of the employer's internet site on the
world wide web, the employer's electronic mail address, fax
number, or the name, address, and telephone number of the
employer's statutory agent. "Other contact information" does not
include the name, address, telephone number, fax number,
internet site address, or electronic mail address of any
employee, shareholder, officer, director, supervisor, manager,
or other individual employed by or associated with an employer.
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(2) "When it changes" means that the employer shall
provide its employees with the change in its name, address,
telephone number, or other contact information within sixty
business days after the change occurs. The employer shall
provide the changed information by using any of its usual
methods of communicating with its employees, including, but not
limited to, listing the change on the employer's internet site
on the world wide web, internal computer network, or a bulletin
board where it commonly posts employee communications or by
insertion or inclusion with employees' paychecks or pay stubs.
(F) (E) In accordance with Section 34a of Article II, Ohio
Constitution, an employer shall maintain a record of the name,
address, occupation, pay rate, hours worked for each day worked,
and each amount paid an employee for a period of not less than
three years following the last date the employee was employed by
that employer. As used in division (F) (E) of this section:
(1) "Address" means an employee's home address as
maintained in the employer's personnel file or personnel
database for that employee.
(2)(a) With respect to employees who are not exempt from
the overtime pay requirements of the Fair Labor Standards Act or
this chapter, "pay rate" means an employee's base rate of pay.
(b) With respect to employees who are exempt from the
overtime pay requirements of the Fair Labor Standards Act or
this chapter, "pay rate" means an employee's annual base salary
or other rate of pay by which the particular employee qualifies
for that exemption under the Fair Labor Standards Act or this
chapter, but does not include bonuses, stock options,
incentives, deferred compensation, or any other similar form of
compensation.
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(3) "Record" means the name, address, occupation, pay
rate, hours worked for each day worked, and each amount paid an
employee in one or more documents, databases, or other paper or
electronic forms of record-keeping maintained by an employer. No
one particular method or form of maintaining such a record or
records is required under this division. An employer is not
required to create or maintain a single record containing only
the employee's name, address, occupation, pay rate, hours worked
for each day worked, and each amount paid an employee. An
employer shall maintain a record or records from which the
employee or person acting on behalf of that employee could
reasonably review the information requested by the employee or
person.
An employer is not required to maintain the records
specified in division (F)(3) (E)(3) of this section for any
period before January 1, 2007. On and after January 1, 2007, the
employer shall maintain the records required by division (F)(3)
(E)(3) of this section for three years from the date the hours
were worked by the employee and for three years after the date
the employee's employment ends.
(4)(a) Except for individuals specified in division (F)(4)
(b) (E)(4)(b) of this section, "hours worked for each day
worked" means the total amount of time worked by an employee in
whatever increments the employer uses for its payroll purposes
during a day worked by the employee. An employer is not required
to keep a record of the time of day an employee begins and ends
work on any given day. As used in division (F)(4) (E)(4) of this
section, "day" means a fixed period of twenty-four consecutive
hours during which an employee performs work for an employer.
(b) An employer is not required to keep records of "hours
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worked for each day worked" for individuals for whom the
employer is not required to keep those records under the Fair
Labor Standards Act and its regulations or individuals who are
not subject to the overtime pay requirements specified in
section 4111.03 of the Revised Code.
(5) "Each amount paid an employee" means the total gross
wages paid to an employee for each pay period. As used in
division (F)(5) (E)(5) of this section, "pay period" means the
period of time designated by an employer to pay an employee the
employee's gross wages in accordance with the employer's payroll
practices under section 4113.15 of the Revised Code.
(G) (F) In accordance with Section 34a of Article II, Ohio
Constitution, an employer must provide such information without
charge to an employee or person acting on behalf of an employee
upon request. As used in division (G) (F) of this section:
(1) "Such information" means the name, address,
occupation, pay rate, hours worked for each day worked, and each
amount paid for the specific employee who has requested that
specific employee's own information and does not include the
name, address, occupation, pay rate, hours worked for each day
worked, or each amount paid of any other employee of the
employer. "Such information" does not include hours worked for
each day worked by individuals for whom an employer is not
required to keep that information under the Fair Labor Standards
Act and its regulations or individuals who are not subject to
the overtime pay requirements specified in section 4111.03 of
the Revised Code.
(2) "Acting on behalf of an employee" means a person
acting on behalf of an employee as any of the following:
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(a) The certified or legally recognized collective
bargaining representative for that employee under the applicable
federal law or Chapter 4117. of the Revised Code;
(b) The employee's attorney;
(c) The employee's parent, guardian, or legal custodian.
A person "acting on behalf of an employee" must be
specifically authorized by an employee in order to make a
request for that employee's own name, address, occupation, pay
rate, hours worked for each day worked, and each amount paid to
that employee.
(3) "Provide" means that an employer shall provide the
requested information within thirty business days after the date
the employer receives the request, unless either of the
following occurs:
(a) The employer and the employee or person acting on
behalf of the employee agree to some alternative time period for
providing the information.
(b) The thirty-day period would cause a hardship on the
employer under the circumstances, in which case the employer
must provide the requested information as soon as practicable.
(4) A "request" made by an employee or a person acting on
behalf of an employee means a request by an employee or a person
acting on behalf of an employee for the employee's own
information. The employer may require that the employee provide
the employer with a written request that has been signed by the
employee and notarized and that reasonably specifies the
particular information being requested. The employer may require
that the person acting on behalf of an employee provide the
employer with a written request that has been signed by the
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As Introduced
employee whose information is being requested and notarized and
that reasonably specifies the particular information being
requested.
(H) (G) In accordance with Section 34a of Article II, Ohio
Constitution, an employee, person acting on behalf of one or
more employees, and any other interested party may file a
complaint with the state for a violation of any provision of
Section 34a of Article II, Ohio Constitution, or any law or
regulation implementing its provisions. Such complaint shall be
promptly investigated and resolved by the state. The employee's
name shall be kept confidential unless disclosure is necessary
to resolution of a complaint and the employee consents to
disclosure. As used in division (H) (G) of this section:
(1) "Complaint" means a complaint of an alleged violation
pertaining to harm suffered by the employee filing the
complaint, by a person acting on behalf of one or more
employees, or by an interested party.
(2) "Acting on behalf of one or more employees" has the
same meaning as "acting on behalf of an employee" in division
(G)(2) (F)(2) of this section. Each employee must provide a
separate written and notarized authorization before the person
acting on that employee's or those employees' behalf may request
the name, address, occupation, pay rate, hours worked for each
day worked, and each amount paid for the particular employee.
(3) "Interested party" means a party who alleges to be
injured by the alleged violation and who has standing to file a
complaint under common law principles of standing.
(4) "Resolved by the state" means that the complaint has
been resolved to the satisfaction of the state.
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(5) "Shall be kept confidential" means that the state
shall keep the name of the employee confidential as required by
division (H) (G) of this section.
(I) (H) In accordance with Section 34a of Article II, Ohio
Constitution, the state may on its own initiative investigate an
employer's compliance with Section 34a of Article II, Ohio
Constitution, and any law or regulation implementing Section 34a
of Article II, Ohio Constitution. The employer shall make
available to the state any records related to such investigation
and other information required for enforcement of Section 34a of
Article II, Ohio Constitution or any law or regulation
implementing Section 34a of Article II, Ohio Constitution. The
state shall investigate an employer's compliance with this
section in accordance with the procedures described in section
4111.04 of the Revised Code. All records and information related
to investigations by the state are confidential and are not a
public record subject to section 149.43 of the Revised Code.
This division does not prevent the state from releasing to or
exchanging with other state and federal wage and hour regulatory
authorities information related to investigations.
(J) (I) In accordance with Section 34a of Article II, Ohio
Constitution, damages shall be calculated as an additional two
times the amount of the back wages and in the case of a
violation of an anti-retaliation provision an amount set by the
state or court sufficient to compensate the employee and deter
future violations, but not less than one hundred fifty dollars
for each day that the violation continued. The "not less than
one hundred fifty dollar" penalty specified in division (J) (I)
of this section shall be imposed only for violations of the
anti-retaliation provision in Section 34a of Article II, Ohio
Constitution.
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(K) (J) In accordance with Section 34a of Article II, Ohio
Constitution, an action for equitable and monetary relief may be
brought against an employer by the attorney general and/or an
employee or person acting on behalf of an employee or all
similarly situated employees in any court of competent
jurisdiction, including the court of common pleas of an
employee's county of residence, for any violation of Section 34a
of Article II, Ohio Constitution, or any law or regulation
implementing its provisions within three years of the violation
or of when the violation ceased if it was of a continuing
nature, or within one year after notification to the employee of
final disposition by the state of a complaint for the same
violation, whichever is later.
(1) As used in division (K) (J) of this section,
"notification" means the date on which the notice was sent to
the employee by the state.
(2) No employee shall join as a party plaintiff in any
civil action that is brought under division (K) (J) of this
section by an employee, person acting on behalf of an employee,
or person acting on behalf of all similarly situated employees
unless that employee first gives written consent to become such
a party plaintiff and that consent is filed with the court in
which the action is brought.
(3) A civil action regarding an alleged violation of this
section shall be maintained only under division (K) (J) of this
section. This division does not preclude the joinder in a single
civil action of an action under this division and an action
under section 4111.10 of the Revised Code.
(4) Any agreement between an employee and employer to work
for less than the wage rate specified in Section 34a of Article
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II, Ohio Constitution, is no defense to an action under this
section.
(L) (K) In accordance with Section 34a of Article II, Ohio
Constitution, there shall be no exhaustion requirement, no
procedural, pleading, or burden of proof requirements beyond
those that apply generally to civil suits in order to maintain
such action and no liability for costs or attorney's fees on an
employee except upon a finding that such action was frivolous in
accordance with the same standards that apply generally in civil
suits. Nothing in division (L) (K) of this section affects the
right of an employer and employee to agree to submit a dispute
under this section to alternative dispute resolution, including,
but not limited to, arbitration, in lieu of maintaining the
civil suit specified in division (K) (J) of this section.
Nothing in this division limits the state's ability to
investigate or enforce this section.
(M) (L) An employer who provides such information
specified in Section 34a of Article II, Ohio Constitution, shall
be immune from any civil liability for injury, death, or loss to
person or property that otherwise might be incurred or imposed
as a result of providing that information to an employee or
person acting on behalf of an employee in response to a request
by the employee or person, and the employer shall not be subject
to the provisions of Chapters 1347. and 1349. of the Revised
Code to the extent that such provisions would otherwise apply.
As used in division (M) (L) of this section, "such information,"
"acting on behalf of an employee," and "request" have the same
meanings as in division (G) (F) of this section.
(N) (M) As used in this section, "the state" means the
director of commerce.
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As Introduced
Sec. 5122.28. No patient of a hospital for persons with
mental illnesses shall be compelled to perform labor which
involves the operation, support, or maintenance of the hospital
or for which the hospital is under contract with an outside
organization. Privileges or release from the hospital shall not
be conditional upon the performance of such labor. Patients who
volunteer to perform such labor shall be compensated at a rate
derived from the value of work performed, having reference to
the prevailing wage rate for comparable work or wage rates
established under section 4111.06 of the Revised Code .
A patient may be required to perform therapeutic tasks
which do not involve the operation, support, or maintenance of
the hospital if those tasks are an integrated part of the
patient's treatment plan and supervised by a person qualified to
oversee the therapeutic aspects of the activity.
A patient may be required to perform tasks of a personal
housekeeping nature.
Sec. 5123.022. (A) As used in this section and in section
5123.023 of the Revised Code :
(1) "Community employment" means competitive employment
that takes place in an integrated setting.
(2) "Competitive employment" means full-time or part-time
work in the competitive labor market in which payment is at or
above the minimum wage but not less than the customary wage and
level of benefits paid by the employer for the same or similar
work performed by persons who are not disabled.
(3) "Integrated setting" means a setting typically found
in the community where individuals with developmental
disabilities interact with individuals who do not have
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690 S. B. No. 142 Page 25
As Introduced
disabilities to the same extent that individuals in comparable
positions who are not disabled interact with other individuals,
including in employment settings in which employees interact
with the community through technology.
(B) It is hereby declared to be the policy of this state
that employment services for individuals with developmental
disabilities be directed at community employment. Every
individual with a developmental disability is presumed capable
of community employment.
The departments of developmental disabilities, education
and workforce, medicaid, job and family services, and mental
health and addiction services; the opportunities for Ohioans
with disabilities agency; and each other state agency that
provides employment services to individuals with developmental
disabilities shall implement the policy of this state and ensure
that it is followed whenever employment services are provided to
individuals with developmental disabilities.
The department of developmental disabilities shall
coordinate the actions taken by state agencies to comply with
the state's policy. Agencies shall collaborate within their
divisions and with each other to ensure that state programs,
policies, procedures, and funding support competitive and
integrated employment of individuals with developmental
disabilities. State agencies shall share information with the
department, and the department shall track progress toward full
implementation of the policy. The department, in coordination
with any task force established by the governor, shall compile
data and annually submit to the governor a report on
implementation of the policy.
The department and state agencies may adopt rules to
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720 S. B. No. 142 Page 26
As Introduced
implement the state's policy.
(C) The state's policy articulated in this section is
intended to promote the right of each individual with a
developmental disability to informed choice; however, nothing in
this section requires any employer to give preference in hiring
to an individual because the individual has a disability.
(D) Each political subdivision that provides employment
services to individuals with developmental disabilities shall
implement a policy that complies with the policy of this state
and ensure that it is followed whenever employment services are
provided to individuals with developmental disabilities.
Sec. 5123.023. (A) The director of developmental
disabilities shall establish an employment first task force
consisting of the departments of developmental disabilities,
education and workforce, medicaid, job and family services, and
mental health and addiction services; and the opportunities for
Ohioans with disabilities agency. The purpose of the task force
shall be to improve the coordination of the state's efforts to
address the needs of individuals with developmental disabilities
who seek community employment as defined in section 5123.022 of
the Revised Code.
(B) The department of developmental disabilities may enter
into interagency agreements with any of the government entities
on the task force. The interagency agreements may specify either
or both of the following:
(1) The roles and responsibilities of the government
entities that are members of the task force, including any money
to be contributed by those entities;
(2) The projects and activities of the task force.
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749 S. B. No. 142 Page 27
As Introduced
(C) The task force shall do all of the following:
(1) Review the transition plans submitted by employers
under section 4111.061 of the Revised Code and develop long-term
strategies to assist those employers in phasing out subminimum
wages as defined in that section not later than the date that is
five years after the effective date of this amendment;
(2) Review and develop recommendations to transition
individuals with developmental disabilities from subminimum
wages and to support these individuals in seeking competitive
employment;
(3) Work with interagency partners to ensure developmental
disability services that align with national models are
available for individuals with developmental disabilities;
(4) Use data available to the department of developmental
disabilities to identify opportunities for improving health
outcomes for individuals with developmental disabilities.
(D) Not later than the first day of March immediately
after the effective date of this amendment, and on the first day
of March of each even-numbered year thereafter, the task force,
in consultation with the department of developmental
disabilities, shall submit to the general assembly a report that
includes all of the following:
(1) Information regarding the outcomes, best practices,
and challenges with respect to individuals with developmental
disabilities;
(2) Information regarding opportunities to support
individuals with developmental disabilities;
(3) Legislative recommendations for creating a better
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777 S. B. No. 142 Page 28
As Introduced
system of care for individuals with developmental disabilities.
(E) There is hereby created in the state treasury the
employment first taskforce fund. Any money received by the task
force from its members shall be credited to the fund. The
department of developmental disabilities shall use the fund to
support the work of the task force.
Sec. 5123.87. (A) No resident of an institution for
persons with intellectual disabilities shall be compelled to
perform labor that involves the operation, support, or
maintenance of the institution or for which the institution is
under contract with an outside organization. Privileges or
release from the institution shall not be conditional upon the
performance of such labor. Residents who volunteer to perform
such labor shall be compensated at a rate derived from the value
of the work performed, having reference to the prevailing wage
rate for comparable work or wage rates established under section
4111.06 of the Revised Code .
(B) A resident may be required to perform habilitative
tasks that do not involve the operation, support, or maintenance
of the institution if those tasks are an integrated part of the
resident's habilitation plan and supervised by a member of the
institution's professional staff who is designated by the chief
program director.
(C) A resident may be required to perform tasks of a
personal housekeeping nature.
Sec. 5747.87. (A) As used in this section, "qualified
vendor" has the same meaning as in section 3304.45 of the
Revised Code.
(B) There is allowed a nonrefundable credit against a
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806 S. B. No. 142 Page 29
As Introduced
taxpayer's aggregate tax liability under section 5747.02 of the
Revised Code for a taxpayer issued a tax credit certificate
under section 3304.45 of the Revised Code for purchases made
from a qualified vendor. The credit shall equal the dollar
amount indicated on the certificate and shall be claimed for the
taxable year in which the certificate is issued.
The credit shall be claimed in the order required under
section 5747.98 of the Revised Code. If the credit exceeds the
taxpayer's aggregate tax due under section 5747.02 of the
Revised Code for that taxable year after allowing for credits
that precede the credit under this section in that order, such
excess shall be allowed as a credit in each of the ensuing four
taxable years, but the amount of any excess credit allowed in
any such taxable year shall be deducted from the balance carried
forward to the ensuing taxable year.
A taxpayer claiming a credit pursuant to this section
shall submit a copy of the certificate with the taxpayer's
return. Nothing in this section limits or disallows pass-through
treatment of the credit.
Sec. 5747.98. (A) To provide a uniform procedure for
calculating a taxpayer's aggregate tax liability under section
5747.02 of the Revised Code, a taxpayer shall claim any credits
to which the taxpayer is entitled in the following order:
Either the retirement income credit under division (B) of
section 5747.055 of the Revised Code or the lump sum retirement
income credits under divisions (C), (D), and (E) of that
section;
Either the senior citizen credit under division (F) of
section 5747.055 of the Revised Code or the lump sum
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835 S. B. No. 142 Page 30
As Introduced
distribution credit under division (G) of that section;
The dependent care credit under section 5747.054 of the
Revised Code;
The credit for displaced workers who pay for job training
under section 5747.27 of the Revised Code;
The campaign contribution credit under section 5747.29 of
the Revised Code;
The twenty-dollar personal exemption credit under section
5747.022 of the Revised Code;
The joint filing credit under division (G) of section
5747.05 of the Revised Code;
The earned income credit under section 5747.71 of the
Revised Code;
The nonrefundable credit for education expenses under
section 5747.72 of the Revised Code;
The nonrefundable credit for donations to scholarship
granting organizations under section 5747.73 of the Revised
Code;
The nonrefundable credit for tuition paid to a
nonchartered nonpublic school under section 5747.75 of the
Revised Code;
The nonrefundable vocational job credit under section
5747.057 of the Revised Code;
The nonrefundable job retention credit under division (B)
of section 5747.058 of the Revised Code;
The enterprise zone credit under section 5709.66 of the
Revised Code;
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862 S. B. No. 142 Page 31
As Introduced
The credit for beginning farmers who participate in a
financial management program under division (B) of section
5747.77 of the Revised Code;
The credit for purchases made from a qualified vendor
under section 5747.87 of the Revised Code;
The credit for commercial vehicle operator training
expenses under section 5747.82 of the Revised Code;
The nonrefundable welcome home Ohio (WHO) program credit
under section 122.633 of the Revised Code;
The credit for selling or renting agricultural assets to
beginning farmers under division (A) of section 5747.77 of the
Revised Code;
The credit for purchases of qualifying grape production
property under section 5747.28 of the Revised Code;
The small business investment credit under section 5747.81
of the Revised Code;
The nonrefundable lead abatement credit under section
5747.26 of the Revised Code;
The opportunity zone investment credit under section
5747.86 of the Revised Code;
The enterprise zone credits under section 5709.65 of the
Revised Code;
The research and development credit under section 5747.331
of the Revised Code;
The credit for rehabilitating a historic building under
section 5747.76 of the Revised Code;
The nonrefundable Ohio low-income housing tax credit under
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As Introduced
section 5747.83 of the Revised Code;
The nonrefundable affordable single-family home credit
under section 5747.84 of the Revised Code;
The nonresident credit under division (A) of section
5747.05 of the Revised Code;
The credit for a resident's out-of-state income under
division (B) of section 5747.05 of the Revised Code;
The refundable motion picture and broadway theatrical
production credit under section 5747.66 of the Revised Code;
The refundable credit for film and theater capital
improvement projects under section 5747.67 of the Revised Code;
The refundable jobs creation credit or job retention
credit under division (A) of section 5747.058 of the Revised
Code;
The refundable credit for taxes paid by a qualifying
entity granted under section 5747.059 of the Revised Code;
The refundable credits for taxes paid by a qualifying
pass-through entity granted under division (I) of section
5747.08 of the Revised Code;
The refundable credit under section 5747.80 of the Revised
Code for losses on loans made to the Ohio venture capital
program under sections 150.01 to 150.10 of the Revised Code;
The refundable credit for rehabilitating a historic
building under section 5747.76 of the Revised Code;
The refundable credit under section 5747.39 of the Revised
Code for taxes levied under section 5747.38 of the Revised Code
paid by an electing pass-through entity.
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916 S. B. No. 142 Page 33
As Introduced
(B) For any credit, except the refundable credits
enumerated in this section and the credit granted under division
(H) of section 5747.08 of the Revised Code, the amount of the
credit for a taxable year shall not exceed the taxpayer's
aggregate amount of tax due under section 5747.02 of the Revised
Code, after allowing for any other credit that precedes it in
the order required under this section. Any excess amount of a
particular credit may be carried forward if authorized under the
section creating that credit. Nothing in this chapter shall be
construed to allow a taxpayer to claim, directly or indirectly,
a credit more than once for a taxable year.
Sec. 5751.56. (A) As used in this section, "qualified
vendor" has the same meaning as in section 3304.45 of the
Revised Code.
(B) There is allowed a nonrefundable credit against the
tax imposed by section 5751.02 of the Revised Code for a
taxpayer that is issued a tax credit certificate under section
3304.45 of the Revised Code for purchases made from a qualified
vendor. The credit shall equal the dollar amount indicated on
the certificate and shall be claimed for the tax period in which
the certificate is issued.
The credit shall be claimed in the order required under
section 5751.98 of the Revised Code. If the credit exceeds the
taxpayer's aggregate tax due under section 5751.02 of the
Revised Code for the tax period after allowing for credits that
precede the credit under this section in that order, such excess
may be carried forward for up to fifteen tax periods, but the
amount of any excess credit allowed in any such tax period shall
be deducted from the balance carried forward to the ensuing tax
period.
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946 S. B. No. 142 Page 34
As Introduced
A taxpayer claiming a credit pursuant to this section
shall submit a copy of the certificate with the taxpayer's
return.
Sec. 5751.98. (A) To provide a uniform procedure for
calculating the amount of tax due under this chapter, a taxpayer
shall claim any credits to which it is entitled in the following
order:
The nonrefundable jobs retention credit under division (B)
of section 5751.50 of the Revised Code;
The nonrefundable credit for purchases made from a
qualified vendor under section 5751.56 of the Revised Code;
The nonrefundable credit for qualified research expenses
under division (B) of section 5751.51 of the Revised Code;
The nonrefundable credit for a borrower's qualified
research and development loan payments under division (B) of
section 5751.52 of the Revised Code;
The nonrefundable credit for calendar years 2010 to 2029
for unused net operating losses under division (B) of section
5751.53 of the Revised Code;
The refundable motion picture and broadway theatrical
production credit under section 5751.54 of the Revised Code;
The refundable credit for film and theater capital
improvement projects under section 5751.55 of the Revised Code;
The refundable jobs creation credit or job retention
credit under division (A) of section 5751.50 of the Revised
Code;
The refundable credit for calendar year 2030 for unused
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973 S. B. No. 142 Page 35
As Introduced
net operating losses under division (C) of section 5751.53 of
the Revised Code.
(B) For any credit except the refundable credits
enumerated in this section, the amount of the credit for a tax
period shall not exceed the tax due after allowing for any other
credit that precedes it in the order required under this
section. Any excess amount of a particular credit may be carried
forward if authorized under the section creating the credit.
Section 2. That existing sections 4111.06, 4111.14,
5122.28, 5123.022, 5123.023, 5123.87, 5747.98, and 5751.98 of
the Revised Code are hereby repealed.
Section 3. This act shall be known as the Ohio Employment
First and Greater Opportunities for Persons with Disabilities
Act.
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