Ohio 2025-2026 Regular Session

Ohio Senate Bill SB250

Caption

Enact the Promised Land Act

Impact

If enacted, SB250 will amend various sections of the Ohio Revised Code to create the groundwork for the promised land credit. This implies an increase in housing supply, particularly targeting those who may struggle to purchase homes. Moreover, it would incentivize nonprofit organizations to engage in housing development, thereby potentially impacting the overall economic landscape of Ohio by addressing housing shortages. The tax credit program is capped at $25 million annually, which will ensure a controlled implementation while supporting local housing initiatives.

Summary

SB250, also known as the Promised Land Act, seeks to facilitate the construction of owner-occupied housing in Ohio by providing a nonrefundable tax credit for eligible nonprofit organizations that own real property and assist in housing construction. The bill stipulates that these organizations can apply for a tax credit equivalent to 10% of the total construction cost of housing units sold to owner-occupants. The implementation of this act aims to promote home ownership and address housing availability issues within the state.

Sentiment

The reception of SB250 appears to be largely positive among supporters who argue that it will significantly bolster homeownership among lower and middle-income families. Advocates see this as a progressive step towards solving the housing crisis and fostering community growth. However, critics caution that without stringent oversight, the effectiveness of the program in achieving true affordability may be compromised, particularly if the tax credits do not align with actual cost reductions in housing.

Contention

Notable points of contention surrounding SB250 include the potential for misuse of tax credits, where some opponents voice concerns regarding the possibility of profit-driven motives overshadowing the intended charitable purposes of nonprofit organizations. Additionally, the bill’s emphasis on nonprofit involvement raises questions about the capacity of these organizations to meet demand, particularly in areas with acute housing shortages. Balancing tax incentives with genuine community benefits will be key to the success of this legislation.

Companion Bills

No companion bills found.

Previously Filed As

OH HB576

Authorize tax credits for certain employer-provided child care

OH HB53

Authorize refundable tax credits for hiring certain veterans

OH HB23

Enact FY 2024-2025 transportation budget

OH HB474

Enacts the Health Care Sharing Ministries Freedom to Share Act

OH HB168

Enact Ohio Adult Use Act; levy a tax

OH HB277

Authorize a tax credit for landlords that allow companion animals

OH HB366

Enact FORCE Act re: organized retail theft

OH SB223

Enact FORCE Act re: organized retail theft

OH SB226

Enact the Ohio Property Protection Act

OH HB406

Enact the Ohio Blockchain Basics Act

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