As Introduced
136th General Assembly
Regular Session S. B. No. 68
2025-2026
Senator Romanchuk
A B I L L
To amend sections 3317.02, 3317.022, 3317.03, and
5747.75 and to enact sections 3310.21, 3310.22,
3310.23, 3310.24, 3310.25, and 3310.26 of the
Revised Code to establish the Nonchartered
Educational Savings Account Program and to make
an appropriation.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 3317.02, 3317.022, 3317.03, and
5747.75 be amended and sections 3310.21, 3310.22, 3310.23,
3310.24, 3310.25, and 3310.26 of the Revised Code be enacted to
read as follows:
Sec. 3310.21. As used in this section and sections 3310.22
to 3310.26 of the Revised Code:
(A) "Chartered nonpublic school" has the same meaning as
in section 3310.01 of the Revised Code.
(B) "Community school" means a community school
established under Chapter 3314. of the Revised Code.
(C) "Parent" has the same meaning as in section 3313.98 of
the Revised Code.
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(D) "Participating school" means a nonchartered nonpublic
school that participates in the nonchartered educational savings
account program in accordance with section 3310.25 of the
Revised Code.
(E) "Resident district" means the school district in which
a student is entitled to attend school under section 3313.64 or
3313.65 of the Revised Code.
(F) "Scholarship account" means an educational savings
account established under section 3310.23 of the Revised Code.
(G) "School district" means a city, local, or exempted
village school district.
(H) "STEM school" means a STEM school established under
Chapter 3326. of the Revised Code.
Sec. 3310.22. (A) The nonchartered educational savings
account program is established to begin operating for the 2026-
2027 school year. The treasurer of state shall administer the
program with the assistance of the department of education and
workforce. Under the program, the treasurer of state shall
establish an educational savings account for each participating
student to purchase educational goods and services, including
tuition at participating schools. Funding for each educational
savings account shall be transferred by the department of
education and workforce from the nonchartered educational
savings account unit, as defined in section 3317.02 of the
Revised Code, in accordance with section 3317.022 of the Revised
Code.
(B) The department shall establish a system under which a
student, parent, participating school, or any other individual
may submit a complaint about an alleged violation of the
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program's requirements. The department shall investigate each
complaint that it receives. During the investigation, the
department shall provide updates to and respond to questions
from both the subject of the complaint and the party who
submitted the complaint. The department shall complete each
investigation promptly.
Upon completion of an investigation, the department shall
submit to the party who submitted a complaint, the subject of
the complaint, and the treasurer of state a report regarding the
investigation's findings, including whether the program's
requirements were violated. If the department's report indicates
the program's requirements were violated, the treasurer of state
shall determine a resolution to the complaint and require
corrective actions to be taken, including remediation plans and
other potential consequences for the subject of the complaint.
(C) The treasurer of state shall establish due process
procedures for individuals and participating schools who are
determined noncompliant with the requirements of the program
under this section and sections 3310.24 and 3310.25 of the
Revised Code. The procedures shall provide an individual or
school with at least a notice of the noncompliance
determination, an opportunity for a hearing regarding it, and an
opportunity to appeal it prior to the treasurer of state
determining a resolution or undertaking any action regarding it.
Sec. 3310.23. (A) Not later than March 1, 2026, the
treasurer of state shall develop an application procedure for
the nonchartered educational savings account program. Under the
procedure, the treasurer of state shall open an application
period for a school year on the first day of March immediately
prior to the first day of July of that school year. The parent
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of a student enrolled in a participating school may submit an
application to participate in the program during that
application period. The treasurer of state shall accept and
process each application that is submitted. The application
shall require the parent to do all of the following:
(1) Provide the student's and parent's names and address;
(2) Provide documentation verifying the student's
enrollment and attendance at a participating school;
(3) Provide the student's participating school's tuition
and fee schedule;
(4) Affirm that the student will take a nationally
recognized standardized achievement assessment;
(5) If the parent is reapplying for a scholarship account
in accordance with division (C) of this section, provide the
student's nationally recognized standardized achievement
assessment scores for the prior school year. As a matter of
convenience, the student's participating school may submit the
nationally recognized standardized achievement assessment scores
on behalf of the student's parent.
(6) Affirm the parent will maintain records and related
documentation regarding educational expenses on which the parent
spends funds from the scholarship account, including any
receipts for tuition, fees, textbooks, and curriculum materials;
(7) Affirm the parent will not enroll the student in a
school district, community school, STEM school, or chartered
nonpublic school while the student is participating in the
program;
(8) Affirm the parent has not or will not claim a credit
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under section 5747.75 of the Revised Code on the basis of
expenses that are not eligible tuition expenses, as defined in
that section;
(9) Affirm the parent will not use funds in a scholarship
account for any purpose other than those listed in division (A)
of section 3310.24 of the Revised Code;
(10) Provide other information determined necessary by the
treasurer of state.
(B) For an educational savings account sought for the
2026-2027 school year, and for each school year thereafter, the
treasurer of state shall approve a completed application
submitted on behalf of a student, and establish an educational
savings account for that student, if both of the following
apply:
(1) The student is enrolling in any of grades kindergarten
through twelve in a participating school for the school year for
which an account is sought.
(2) The student's parent has not claimed a credit under
section 5747.75 of the Revised Code on the basis of expenses
that are not eligible tuition expenses, as defined in that
section.
(C) A student for whom an educational savings account is
established under this section for a school year shall be
required to reapply under this section to have an account
established for a subsequent school year.
The treasurer of state shall notify parents of students
for whom a scholarship account is established of the renewal
process, the deadline for renewal, and that failure to renew in
a timely manner may result in a temporary suspension of access
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to funds until an account is renewed. The treasurer of state
shall provide support to ensure a smooth transition from school
year to school year for renewing parents and students.
(D) To the extent practicable, the treasurer of state
shall establish a scholarship account prior to the start of the
school year for which it is sought if the parent submits an
application prior to the school year's start.
Sec. 3310.24. (A) Funds transferred by the department of
education and workforce under section 3317.022 of the Revised
Code to a scholarship account established for a student shall be
used by the student's parent for either of the following
purposes:
(1) Tuition and fees at a participating school;
(2) Curriculum, textbooks, instructional materials, and
supplies.
(B) Upon request of the parent of a student for whom a
scholarship account is established, the treasurer of state shall
disburse funds from that account by either of the following
methods as selected by the parent:
(1) The treasurer of state shall disburse funds directly
to an approved vendor who provides educational goods or services
described in division (A) of this section to the student. The
treasurer of state shall establish a process to solicit and
approve vendors for the purposes of this section. Under that
process, a participating school that complies with the
requirements prescribed under section 3310.25 of the Revised
Code shall be considered an approved vendor.
(2) The treasurer of state shall disburse funds to
reimburse the student's parent for any costs incurred by the
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parent for educational goods or services described in division
(A) of this section for that student. Prior to disbursing funds
to reimburse a parent, the treasurer of state shall require that
the parent provide appropriate documentation, as determined by
the treasurer of state, that the costs incurred by the parent
are in accordance with division (A) of this section.
(C) Any refund or other repayment of funds by a
participating school or other educational provider shall be
returned to the student's scholarship account. Such a refund or
repayment shall not be made directly to the student or the
student's parent.
(D) If a student for whom a scholarship account has been
established for a school year disenrolls from the student's
participating school and does not enroll in a different
participating school during that school year, the treasurer of
state shall transfer the balance of any funds in the student's
account, including any prorated refund from a participating
school, to the department of education and workforce. The
department shall distribute those funds as follows:
(1) If the student enrolls in a school district, community
school, or STEM school, the department shall distribute the
funds to that district or school.
(2) If the student enrolls in a chartered nonpublic school
or a nonchartered nonpublic school that is not a participating
school, or if the student receives home education in accordance
with section 3321.042 of the Revised Code, the department shall
distribute those funds to the student's resident district.
(E) If the parent of a student for whom a scholarship
account is established for a school year reapplies to have an
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account established for the immediately subsequent school year,
the treasurer of state shall, on the thirtieth day of June of
the school year for which the account is established, transfer
to the student's new account the balance of funds in the
student's old account.
(F) If the parent of a student for whom a scholarship
account is established for a school year does not reapply to
have a new account established for the immediately subsequent
school year, the treasurer of state shall, on the thirteenth day
of June of the school year for which the account is established,
transfer the balance of any funds in the student's old account
to the department. The department shall distribute those funds
to the school district, community school, or STEM school in
which the students enrolls in the subsequent school year. If the
student has graduated high school or does not enroll in a
district or school, or receive a home education in accordance
with section 3321.042 of the Revised Code, in the subsequent
school year, the department shall distribute those funds to the
student's resident district.
(G) Nothing in this section prohibits the parent of a
student for whom a scholarship account is established from
making payments for the costs of educational goods and services
not covered by the funds in that account. However, the parent of
a student shall not deposit funds in the student's scholarship
account.
(H) The treasurer of state may conduct random audits to
verify that parents are using funds from a student's scholarship
account in accordance with this section. If the treasurer of
state determines a misuse of funds, the treasurer of state shall
take any action the treasurer of state determines appropriate,
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including suspension or termination of a student's participation
in the program.
Sec. 3310.25. (A) A nonchartered nonpublic school that
elects to participate in the nonchartered educational savings
account program for a school year shall notify the treasurer of
state of that fact by a deadline established by the treasurer of
state.
(B) Each nonchartered nonpublic school that participates
in the program shall do all of the following:
(1) Maintain records and related documentation regarding
the educational expenses on which the school spends the funds it
receives under the program, including receipts for tuition,
textbooks, and curricula;
(2) Maintain a physical location in the state at which
each student has regular and direct contact with teachers. For
the purposes of this section, "physical location" does not
include a building that primarily serves as a residence.
(3) Notify the treasurer of state and the department of
any change in the school's name, school director, mailing
address, or physical location within fifteen days of the change;
(4) Require the parent of a student for whom a scholarship
account is established to endorse the use of funds from a
scholarship account by the school or approve the transfer of
funds from the scholarship account to the school.
(C) Each nonchartered nonpublic school that participates
in the program shall comply with the requirements prescribed
under the program. However, such schools are autonomous and not
an agent of the state or federal governments. Therefore, all of
the following apply:
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(1) The treasurer of state shall not regulate the
curriculum, instructional methods, or other aspects of a
school's educational program.
(2) The program does not expand the authority of the
treasurer of state to impose on nonchartered nonpublic schools
any additional requirements beyond those expressly prescribed
under the program.
(3) Nonchartered nonpublic schools that participate in the
program shall be given maximum freedom to provide for the
educational needs of their students.
(D) The treasurer of state may remove a nonchartered
nonpublic school from the list of schools participating in the
program if the treasurer of state determines the school has
failed to comply with the requirements prescribed under this
section.
(E)(1) The treasurer of state shall provide the department
with the list of nonchartered nonpublic schools that participate
in the program.
(2) Annually, the department shall do all of the following
regarding each nonchartered nonpublic school that participates
in the program:
(a) Verify the school has filed with the department, in
accordance with section 3301.0732 of the Revised Code, a copy of
the report prescribed under section 3301.07 of the Revised Code;
(b) Request from the board of health of the city or
general health district in which the school's physical location
is located a copy of any report of any inspection conducted by
the board of health of that physical location;
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(c) Request from the state fire marshal a copy of any
report of any fire inspection of the school's physical location;
(d) Prepare and submit to the treasurer of state a report
regarding whether, based on the information collected under
divisions (E)(2)(a) to (c) of this section, the school is
compliant with the minimum education standards and health, fire,
and safety laws.
(3) If the department's report under division (E)(2)(d) of
this section demonstrates that a school is not compliant, the
treasurer of state shall take any action the treasurer of state
determines appropriate against the school.
(F) The treasurer of state may conduct random audits to
verify that nonchartered nonpublic schools that participate in
the program are using funds received under the program in
accordance with this section. If the treasurer of state
determines a misuse of funds, the treasurer of state shall take
any action the treasurer of state determines appropriate,
including suspension or termination of a school's participation
in the program.
Sec. 3310.26. (A) As used in this section:
(1) "Adjusted gross income" has the same meaning as in
section 5747.01 of the Revised Code.
(2) "Base amount" means an amount equal to the statewide
average base cost per pupil, as defined in section 3317.02 of
the Revised Code, for the fiscal year multiplied by 0.90.
(3) "Constant multiplier" means 0.50.
(4) "Federal poverty level multiplier" means a percentage
equal to the student's family income percentage of the federal
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poverty guidelines for the fiscal year.
(5) "Federal poverty guidelines" has the same meaning as
in section 5101.46 of the Revised Code.
(6) "Minimum amount" means an amount equal to the state
wide average base cost per pupil for the fiscal year multiplied
by 0.10.
(7) "Power equation" means the following formula:
The federal poverty level multiplier X ln(constant
multiplier)
(B) The department of education and workforce shall
determine the scholarship amount for a student for whom a
scholarship account is established for a fiscal year, as
follows:
(1) For a student with a family adjusted gross income at
or below four hundred fifty per cent of the federal poverty
guidelines for the fiscal year, the base amount;
(2) For a student with a family adjusted gross income
above four hundred fifty per cent of the federal poverty
guidelines, an amount calculated according to the following
formula:
The base amount X (1 / the constant multiplier)^4.5 X
e^power equation
If the amount calculated for a student under division (B)
(2) of this division is less than the minimum amount, the
student's scholarship amount shall be the minimum amount.
(C) For the purposes of calculating a scholarship amount
for a student under this section, the department shall require a
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student's parent to submit documentation regarding the student's
family income. The department shall use the documentation
submitted for the first school year that the student has a
scholarship amount calculated under this section to calculate
the amount for that school year and each subsequent school year,
unless, for a subsequent school year, the parent requests the
department recalculate the student's scholarship amount based on
updated documentation.
A parent shall submit documentation, or a request for a
recalculation, to the department in a form and manner prescribed
by the department.
Sec. 3317.02. As used in this chapter:
(A) "Alternative school" has the same meaning as in
section 3313.974 of the Revised Code.
(B) "Autism scholarship unit" means a unit that consists
of all of the students for whom autism scholarships are awarded
under section 3310.41 of the Revised Code.
(C) For fiscal years 2024 and 2025, a district's "base
cost enrolled ADM" for a fiscal year means the greater of the
following:
(1) The district's enrolled ADM for the previous fiscal
year;
(2) The average of the district's enrolled ADM for the
previous three fiscal years.
(D)(1) "Base cost per pupil" means the following for a
city, local, or exempted village school district:
(a) For fiscal years 2024 and 2025, the aggregate base
cost calculated for that district for that fiscal year under
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section 3317.011 of the Revised Code divided by the district's
base cost enrolled ADM for that fiscal year;
(b) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(2) "Base cost per pupil" means the following for a joint
vocational school district:
(a) For fiscal years 2024 and 2025, the aggregate base
cost calculated for that district for that fiscal year under
section 3317.012 of the Revised Code divided by the district's
base cost enrolled ADM for that fiscal year;
(b) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(E)(1) "Category one career-technical education ADM" means
the enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs
described in division (A)(1) of section 3317.014 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(11) or (D)(2)(h) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
divisions (B)(4) and (5) of section 3314.08 of the Revised Code
and division (D) of section 3326.32 of the Revised Code.
(2) "Category two career-technical education ADM" means
the enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs
described in division (A)(2) of section 3317.014 of the Revised
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Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(12) or (D)(2)(i) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
divisions (B)(4) and (5) of section 3314.08 of the Revised Code
and division (D) of section 3326.32 of the Revised Code.
(3) "Category three career-technical education ADM" means
the enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs
described in division (A)(3) of section 3317.014 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(13) or (D)(2)(j) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
divisions (B)(4) and (5) of section 3314.08 of the Revised Code
and division (D) of section 3326.32 of the Revised Code.
(4) "Category four career-technical education ADM" means
the enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs
described in division (A)(4) of section 3317.014 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(14) or (D)(2)(k) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
divisions (B)(4) and (5) of section 3314.08 of the Revised Code
and division (D) of section 3326.32 of the Revised Code.
(5) "Category five career-technical education ADM" means
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the enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs
described in division (A)(5) of section 3317.014 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(15) or (D)(2)(l) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
divisions (B)(4) and (5) of section 3314.08 of the Revised Code
and division (D) of section 3326.32 of the Revised Code.
(F)(1) "Category one English learner ADM" means the full-
time equivalent number of English learners described in division
(A) of section 3317.016 of the Revised Code and, in the case of
a funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(16) or
(D)(2)(m) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(6) of section
3314.08 of the Revised Code and division (E) of section 3326.32
of the Revised Code.
(2) "Category two English learner ADM" means the full-time
equivalent number of English learners described in division (B)
of section 3317.016 of the Revised Code and, in the case of a
funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(17) or
(D)(2)(n) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(6) of section
3314.08 of the Revised Code and division (E) of section 3326.32
of the Revised Code.
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(3) "Category three English learner ADM" means the full-
time equivalent number of English learners described in division
(C) of section 3317.016 of the Revised Code and, in the case of
a funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(18) or
(D)(2)(o) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(6) of section
3314.08 of the Revised Code and division (E) of section 3326.32
of the Revised Code.
(G)(1) "Category one special education ADM" means the
full-time equivalent number of children with disabilities
receiving special education services for the disability
specified in division (A) of section 3317.013 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(5) or (D)(2)(b) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
division (B)(3) of section 3314.08 of the Revised Code and
division (C) of section 3326.32 of the Revised Code.
(2) "Category two special education ADM" means the full-
time equivalent number of children with disabilities receiving
special education services for those disabilities specified in
division (B) of section 3317.013 of the Revised Code and, in the
case of a funding unit that is a city, local, exempted village,
or joint vocational school district, certified under division
(B)(6) or (D)(2)(c) of section 3317.03 of the Revised Code or,
in the case of the community and STEM school unit, reported by
all community and STEM schools statewide under division (B)(3)
of section 3314.08 of the Revised Code and division (C) of
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section 3326.32 of the Revised Code.
(3) "Category three special education ADM" means the full-
time equivalent number of students receiving special education
services for those disabilities specified in division (C) of
section 3317.013 of the Revised Code, and, in the case of a
funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(7) or
(D)(2)(d) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(3) of section
3314.08 of the Revised Code and division (C) of section 3326.32
of the Revised Code.
(4) "Category four special education ADM" means the full-
time equivalent number of students receiving special education
services for those disabilities specified in division (D) of
section 3317.013 of the Revised Code and, in the case of a
funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(8) or
(D)(2)(e) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(3) of section
3314.08 of the Revised Code and division (C) of section 3326.32
of the Revised Code.
(5) "Category five special education ADM" means the full-
time equivalent number of students receiving special education
services for the disabilities specified in division (E) of
section 3317.013 of the Revised Code and, in the case of a
funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(9) or
(D)(2)(f) of section 3317.03 of the Revised Code or, in the case
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of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(3) of section
3314.08 of the Revised Code and division (C) of section 3326.32
of the Revised Code.
(6) "Category six special education ADM" means the full-
time equivalent number of students receiving special education
services for the disabilities specified in division (F) of
section 3317.013 of the Revised Code and, in the case of a
funding unit that is a city, local, exempted village, or joint
vocational school district certified under division (B)(10) or
(D)(2)(g) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(3) of section
3314.08 of the Revised Code and division (C) of section 3326.32
of the Revised Code.
(H) "Community and STEM school unit" means a unit that
consists of all of the students enrolled in community schools
established under Chapter 3314. of the Revised Code and science,
technology, engineering, and mathematics schools established
under Chapter 3326. of the Revised Code.
(I)(1) "Economically disadvantaged index for a school
district" means the following:
(a) For fiscal years 2024 and 2025, the square of the
quotient of that district's percentage of students in its
enrolled ADM who are identified as economically disadvantaged as
defined by the department of education and workforce, divided by
the percentage of students in the statewide ADM identified as
economically disadvantaged. For purposes of this calculation:
(i) For a city, local, or exempted village school
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district, the "statewide ADM" equals the sum of the following:
(I) The enrolled ADM for all city, local, and exempted
village school districts combined;
(II) The statewide enrollment of students in community
schools established under Chapter 3314. of the Revised Code;
(III) The statewide enrollment of students in science,
technology, engineering, and mathematics schools established
under Chapter 3326. of the Revised Code.
(ii) For a joint vocational school district, the
"statewide ADM" equals the sum of the enrolled ADM for all joint
vocational school districts combined.
(b) For fiscal year 2026 and each fiscal year thereafter,
an index calculated in a manner determined by the general
assembly.
(2) "Economically disadvantaged index for a community or
STEM school" means the following:
(a) For fiscal years 2024 and 2025, the square of the
quotient of the percentage of students enrolled in the school
who are identified as economically disadvantaged as defined by
the department, divided by the percentage of students in the
statewide ADM identified as economically disadvantaged. For
purposes of this calculation, the "statewide ADM" equals the
"statewide ADM" for city, local, and exempted village school
districts described in division (I)(1)(a)(i) of this section.
(b) For fiscal year 2026 and each fiscal year thereafter,
an index calculated in a manner determined by the general
assembly.
(J) "Educational choice scholarship unit" means a unit
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that consists of all of the students for whom educational choice
scholarships are awarded under sections 3310.03 and 3310.032 of
the Revised Code.
(K) "Enrolled ADM" means the following:
(1) For a city, local, or exempted village school
district, the enrollment reported under division (A) of section
3317.03 of the Revised Code, as verified by the department and
adjusted if so ordered under division (K) of that section, and
as further adjusted by the department, as follows:
(a) Add the students described in division (A)(1)(b) of
section 3317.03 of the Revised Code;
(b) Subtract the students counted under divisions (A)(2)
(a), (b), (d), (g), (h), (i), and (j), and (k) of section
3317.03 of the Revised Code;
(c) Count only twenty per cent of the number of joint
vocational school district students counted under division (A)
(3) of section 3317.03 of the Revised Code;
(d) Add twenty per cent of the number of students who are
entitled to attend school in the district under section 3313.64
or 3313.65 of the Revised Code and are enrolled in another
school district under a career-technical education compact;
(e) Add twenty per cent of the number of students
described in division (A)(1)(b) of section 3317.03 of the
Revised Code who enroll in a joint vocational school district or
under a career-technical education compact.
(2) For a joint vocational school district, the final
number verified by the department, based on the enrollment
reported and certified under division (D) of section 3317.03 of
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the Revised Code, as adjusted, if so ordered, under division (K)
of that section, and as further adjusted by the department by
adding the students described in division (D)(1)(b) of section
3317.03 of the Revised Code;
(3) For the community and STEM school unit, the sum of the
number of students reported as enrolled in community schools
under divisions (B)(1) and (2) of section 3314.08 of the Revised
Code and the number of students reported as enrolled in STEM
schools under division (A) of section 3326.32 of the Revised
Code;
(4) For the educational choice scholarship unit, the
number of students for whom educational choice scholarships are
awarded under sections 3310.03 and 3310.032 of the Revised Code
as reported under division (A)(2)(g) of section 3317.03 of the
Revised Code;
(5) For the pilot project scholarship unit, the number of
students for whom pilot project scholarships are awarded under
sections 3313.974 to 3313.979 of the Revised Code as reported
under division (A)(2)(b) of section 3317.03 of the Revised Code;
(6) For the autism scholarship unit, the number of
students for whom autism scholarships are awarded under section
3310.41 of the Revised Code as reported under division (A)(2)(h)
of section 3317.03 of the Revised Code;
(7) For the Jon Peterson special needs scholarship unit,
the number of students for whom Jon Peterson special needs
scholarships are awarded under sections 3310.51 to 3310.64 of
the Revised Code as reported under division (A)(2)(h) of section
3317.03 of the Revised Code ;
(8) For the nonchartered educational savings account unit,
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As Introduced
the number of students for whom educational savings accounts are
established under sections 3310.21 to 3310.26 of the Revised
Code as reported under division (A)(2)(k) of section 3317.03 of
the Revised Code.
(L)(1) "Formula ADM" means, for a city, local, or exempted
village school district, the enrollment reported under division
(A) of section 3317.03 of the Revised Code, as verified by the
department and adjusted if so ordered under division (K) of that
section, and as further adjusted by the department, as follows:
(a) Count only twenty per cent of the number of joint
vocational school district students counted under division (A)
(3) of section 3317.03 of the Revised Code;
(b) Add twenty per cent of the number of students who are
entitled to attend school in the district under section 3313.64
or 3313.65 of the Revised Code and are enrolled in another
school district under a career-technical education compact.
(2) "Formula ADM" means, for a joint vocational school
district, the final number verified by the department, based on
the enrollment reported and certified under division (D) of
section 3317.03 of the Revised Code, as adjusted, if so ordered,
under division (K) of that section.
(M) "FTE basis" means a count of students based on full-
time equivalency, in accordance with rules adopted by the
department pursuant to section 3317.03 of the Revised Code. In
adopting its rules under this division, the department shall
provide for counting any student in category one, two, three,
four, five, or six special education ADM or in category one,
two, three, four, or five career-technical education ADM in the
same proportion the student is counted in enrolled ADM and
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As Introduced
formula ADM.
(N) For fiscal years 2024 and 2025, "funding base" means,
for a city, local, or exempted village school district, the sum
of the following as calculated by the department:
(1) The district's "general funding base," which equals
the amount calculated as follows:
(a) Compute the sum of the following:
(i) The amount calculated for the district for fiscal year
2020 under division (A)(1) of Section 265.220 of H.B. 166 of the
133rd general assembly after any adjustments required under
Section 265.227 of H.B. 166 of the 133rd general assembly and
prior to any funding reductions authorized by Executive Order
2020-19D, "Implementing Additional Spending Controls to Balance
the State Budget" issued on May 7, 2020;
(ii) For fiscal years 2024 and 2025, the district's
payments for fiscal year 2020 under divisions (C)(1), (3), and
(4) of section 3313.981 of the Revised Code as those divisions
existed prior to September 30, 2021.
(b) Subtract from the amount calculated in division (N)(1)
(a) of this section the sum of the following:
(i) The following difference:
(The amount paid to the district under division (A)(5) of
section 3317.022 of the Revised Code, as that division existed
prior to September 30, 2021, for fiscal year 2019) - (the
amounts deducted from the district and paid to a community
school under division (C)(1)(e) of section 3314.08 of the
Revised Code or a science, technology, engineering, and
mathematics school under division (E) of section 3326.33 of the
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683 S. B. No. 68 Page 25
As Introduced
Revised Code as those divisions existed prior to September 30,
2021, for fiscal year 2020 in accordance with division (A) of
Section 265.235 of H.B. 166 of the 133rd general assembly)
(ii) The payments deducted from the district and paid to a
community school for fiscal year 2020 under divisions (C)(1)(a),
(b), (c), (d), (e), (f), and (g) of section 3314.08 of the
Revised Code as those divisions existed prior to September 30,
2021, in accordance with division (A) of Section 265.230 of H.B.
166 of the 133rd general assembly;
(iii) The payments deducted from the district and paid to
a science, technology, engineering, and mathematics school for
fiscal year 2020 under divisions (A), (B), (C), (D), (E), (F),
and (G) of section 3326.33 of the Revised Code as those
divisions existed prior to September 30, 2021, in accordance
with division (A) of Section 265.235 of H.B. 166 of the 133rd
general assembly;
(iv) The payments deducted from the district under
division (C) of section 3310.08 of the Revised Code as that
division existed prior to September 30, 2021, division (C)(2) of
section 3310.41 of the Revised Code as that division existed
prior to September 30, 2021, and former section 3310.55 of the
Revised Code for fiscal year 2020 and, in the case of a pilot
project school district as defined in section 3313.975 of the
Revised Code, the funds deducted from the district under Section
265.210 of H.B. 166 of the 133rd general assembly to operate the
pilot project scholarship program for fiscal year 2020 under
sections 3313.974 to 3313.979 of the Revised Code;
(v) For fiscal years 2024 and 2025, the payments
subtracted from the district for fiscal year 2020 under
divisions (B)(1) and (3) of section 3313.981 of the Revised Code
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As Introduced
as those divisions existed prior to September 30, 2021.
(2) The district's "disadvantaged pupil impact aid funding
base," which equals the following difference:
(The amount paid to the district under division (A)(5) of
section 3317.022 of the Revised Code, as that division existed
prior to September 30, 2021, for fiscal year 2019) - (the
amounts deducted from the district and paid to a community
school under division (C)(1)(e) of section 3314.08 of the
Revised Code or a science, technology, engineering, and
mathematics school under division (E) of section 3326.33 of the
Revised Code as those divisions existed prior to September 30,
2021, for fiscal year 2020 in accordance with division (A) of
Section 265.235 of H.B. 166 of the 133rd general assembly)
(O) For fiscal years 2024 and 2025, "funding base" means,
for a joint vocational school district, the sum of the following
as calculated by the department:
(1) The district's "general funding base," which equals
the amount calculated as follows:
(a) Compute the sum of the following:
(i) The district's payments for fiscal year 2020 under
Section 265.225 of H.B. 166 of the 133rd general assembly after
any adjustments required under Section 265.227 of H.B. 166 of
the 133rd general assembly;
(ii) For fiscal years 2024 and 2025, the district's
payments for fiscal year 2020 under divisions (D)(1) and (2) of
section 3313.981 of the Revised Code as those divisions existed
prior to September 30, 2021.
(b) Subtract from the amount paid to the district under
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741 S. B. No. 68 Page 27
As Introduced
division (A)(3) of section 3317.16 of the Revised Code, as that
division existed prior to September 30, 2021, for fiscal year
2019.
(2) The district's "disadvantaged pupil impact aid funding
base," which equals the amount paid to the district under
division (A)(3) of section 3317.16 of the Revised Code, as that
division existed prior to September 30, 2021, for fiscal year
2019.
(P) For fiscal years 2024 and 2025, "funding base" for a
community school means the following:
(1) For a community school that was in operation for the
entirety of fiscal year 2020, the amount paid to the school for
that fiscal year under division (C)(1) of section 3314.08 of the
Revised Code as that division existed prior to September 30,
2021, in accordance with division (A) of Section 265.230 of H.B.
166 of the 133rd general assembly and the amount, if any, paid
to the school for that fiscal year under section 3314.085 of the
Revised Code in accordance with division (B) of Section 265.230
of H.B. 166 of the 133rd general assembly;
(2) For a community school that was in operation for part
of fiscal year 2020, the amount that would have been paid to the
school for that fiscal year under division (C)(1) of section
3314.08 of the Revised Code as that division existed prior to
September 30, 2021, in accordance with division (A) of Section
265.230 of H.B. 166 of the 133rd general assembly if the school
had been in operation for the entirety of that fiscal year, as
calculated by the department, and the amount that would have
been paid to the school for that fiscal year under section
3314.085 of the Revised Code in accordance with division (B) of
Section 265.230 of H.B. 166 of the 133rd general assembly, if
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As Introduced
any, if the school had been in operation for the entirety of
that fiscal year, as calculated by the department;
(3) For a community school that was not in operation for
fiscal year 2020, the amount that would have been paid to the
school if it was in operation for that school year under
division (C)(1) of section 3314.08 of the Revised Code as that
division existed prior to September 30, 2021, in accordance with
division (A) of Section 265.230 of H.B. 166 of the 133rd general
assembly if the school had been in operation for the entirety of
that fiscal year, as calculated by the department, and the
amount that would have been paid to the school for that fiscal
year under section 3314.085 of the Revised Code in accordance
with division (B) of Section 265.230 of H.B. 166 of the 133rd
general assembly, if any, if the school had been in operation
for the entirety of that fiscal year, as calculated by the
department.
(Q) For fiscal years 2024 and 2025, "funding base" for a
STEM school means the following:
(1) For a science, technology, engineering, and
mathematics school that was in operation for the entirety of
fiscal year 2020, the amount paid to the school for that fiscal
year under section 3326.33 of the Revised Code as that section
existed prior to September 30, 2021, in accordance with division
(A) of Section 265.235 of H.B. 166 of the 133rd general assembly
and the amount, if any, paid to the school for that fiscal year
under section 3326.41 of the Revised Code in accordance with
division (B) of Section 265.235 of H.B. 166 of the 133rd general
assembly;
(2) For a science, technology, engineering, and
mathematics school that was in operation for part of fiscal year
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As Introduced
2020, the amount that would have been paid to the school for
that fiscal year under section 3326.33 of the Revised Code as
that section existed prior to September 30, 2021, in accordance
with division (A) of Section 265.235 of H.B. 166 of the 133rd
general assembly if the school had been in operation for the
entirety of that fiscal year, as calculated by the department,
and the amount that would have been paid to the school for that
fiscal year under section 3326.41 of the Revised Code in
accordance with division (B) of Section 265.235 of H.B. 166 of
the 133rd general assembly, if any, if the school had been in
operation for the entirety of that fiscal year, as calculated by
the department;
(3) For a science, technology, engineering, and
mathematics school that was not in operation for fiscal year
2020, the amount that would have been paid to the school if it
was in operation for that school year under section 3326.33 of
the Revised Code as that section existed prior to September 30,
2021, in accordance with division (A) of Section 265.235 of H.B.
166 of the 133rd general assembly if the school had been in
operation for the entirety of that fiscal year, as calculated by
the department, and the amount that would have been paid to the
school for that fiscal year under section 3326.41 of the Revised
Code in accordance with division (B) of Section 265.235 of H.B.
166 of the 133rd general assembly, if any, if the school had
been in operation for the entirety of that fiscal year, as
calculated by the department.
(R) "Funding unit" means any of the following:
(1) A city, local, exempted village, or joint vocational
school district;
(2) The community and STEM school unit;
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831 S. B. No. 68 Page 30
As Introduced
(3) The educational choice scholarship unit;
(4) The pilot project scholarship unit;
(5) The autism scholarship unit;
(6) The Jon Peterson special needs scholarship unit ;
(7) The nonchartered educational savings account unit .
(S) "Jon Peterson special needs scholarship unit" means a
unit that consists of all of the students for whom Jon Peterson
scholarships are awarded under sections 3310.51 to 3310.64 of
the Revised Code.
(T) "Internet- or computer-based community school" has the
same meaning as in section 3314.02 of the Revised Code.
(U) "LRE student with a disability" means a child with a
disability who has an individualized education program providing
for the student to spend more than half of each school day in a
regular school setting with nondisabled students. For purposes
of this division, "individualized education program" and "child
with a disability" have the same meanings as in section 3323.01
of the Revised Code, and "LRE" is an abbreviation for "least
restrictive environment."
(V) "Medically fragile child" means a child to whom all of
the following apply:
(1) The child requires the services of a doctor of
medicine or osteopathic medicine at least once a week due to the
instability of the child's medical condition.
(2) The child requires the services of a registered nurse
on a daily basis.
(3) The child is at risk of institutionalization in a
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As Introduced
hospital, skilled nursing facility, or intermediate care
facility for individuals with intellectual disabilities.
(W)(1) A child may be identified as having an "other
health impairment-major" if the child's condition meets the
definition of "other health impaired" established in rules
previously adopted by the department and if either of the
following apply:
(a) The child is identified as having a medical condition
that is among those listed by the department as conditions where
a substantial majority of cases fall within the definition of
"medically fragile child."
(b) The child is determined by the department to be a
medically fragile child. A school district superintendent may
petition the department for a determination that a child is a
medically fragile child.
(2) A child may be identified as having an "other health
impairment-minor" if the child's condition meets the definition
of "other health impaired" established in rules previously
adopted by the department but the child's condition does not
meet either of the conditions specified in division (W)(1)(a) or
(b) of this section.
(X)(1) For fiscal years 2024 and 2025, a city, local,
exempted village, or joint vocational school district's,
community school's, or STEM school's "general phase-in
percentage" is equal to the percentage for that fiscal year that
is determined by the general assembly.
(2) For fiscal years 2024 and 2025, a city, local,
exempted village, or joint vocational school district's "phase-
in percentage for disadvantaged pupil impact aid" is equal to
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As Introduced
the percentage for that fiscal year that is determined by the
general assembly.
(Y) "Pilot project scholarship unit" means a unit that
consists of all of the students for whom pilot project
scholarships are awarded under sections 3313.974 to 3313.979 of
the Revised Code.
(Z) "Preschool child with a disability" means a child with
a disability, as defined in section 3323.01 of the Revised Code,
who is at least age three but is not of compulsory school age,
as defined in section 3321.01 of the Revised Code, and who is
not currently enrolled in kindergarten.
(AA) "Related services" includes:
(1) Child study, special education supervisors and
coordinators, speech and hearing services, adaptive physical
development services, occupational or physical therapy, teacher
assistants for children with disabilities whose disabilities are
described in division (B) of section 3317.013 or division (G)(3)
of this section, behavioral intervention, interpreter services,
work study, nursing services, and specialized integrative
services as those terms are defined by the department;
(2) Speech and language services provided to any student
with a disability, including any student whose primary or only
disability is a speech and language disability;
(3) Any related service not specifically covered by other
state funds but specified in federal law, including but not
limited to, audiology and school psychological services;
(4) Any service included in units funded under former
division (O)(1) of section 3317.024 of the Revised Code;
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915 S. B. No. 68 Page 33
As Introduced
(5) Any other related service needed by children with
disabilities in accordance with their individualized education
programs.
(BB) "School district," unless otherwise specified, means
city, local, and exempted village school districts.
(CC) "Separately educated student with a disability" has
the same meaning as in section 3313.974 of the Revised Code.
(DD) "State education aid" has the same meaning as in
section 5751.20 of the Revised Code.
(EE)(1) "State share percentage" means the following for a
city, local, or exempted village school district:
(a) For fiscal years 2024 and 2025, the state share
percentage calculated under section 3317.017 of the Revised
Code;
(b) For fiscal year 2026 and each fiscal year thereafter,
a percentage calculated in a manner determined by the general
assembly.
(2) "State share percentage" means the following for a
joint vocational school district:
(a) For fiscal years 2024 and 2025, the percentage
calculated in accordance with the following formula:
The amount computed for the district under division (A)(1) of
section 3317.16 of the Revised Code for that fiscal year / the
aggregate base cost calculated for the district for that fiscal
year under section 3317.012 of the Revised Code
(b) For fiscal year 2026 and each fiscal year thereafter,
a percentage calculated in a manner determined by the general
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942 S. B. No. 68 Page 34
As Introduced
assembly.
(FF) "Statewide average base cost per pupil" means the
following:
(1) For fiscal years 2024 and 2025, the statewide average
base cost per pupil calculated under division (A) of section
3317.018 of the Revised Code;
(2) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(GG) "Statewide average career-technical base cost per
pupil" means the following:
(1) For fiscal years 2024 and 2025, the statewide average
career-technical base cost per pupil calculated under division
(B) of section 3317.018 of the Revised Code;
(2) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(HH) "STEM school" means a science, technology,
engineering, and mathematics school established under Chapter
3326. of the Revised Code.
(II) "Taxes charged and payable" means the taxes charged
and payable against real and public utility property after
making the reduction required by section 319.301 of the Revised
Code, plus the taxes levied against tangible personal property.
(JJ) For purposes of sections 3317.017 and 3317.16 of the
Revised Code, "three-year average valuation" for a fiscal year
means the average of total taxable value for the three most
recent tax years for which data is available, as certified under
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970 S. B. No. 68 Page 35
As Introduced
section 3317.021 of the Revised Code.
(KK) "Total ADM" means, for a city, local, or exempted
village school district, the enrollment reported under division
(A) of section 3317.03 of the Revised Code minus the enrollment
reported under divisions (A)(2)(a), (b), (g), (h), and (i), and
(k) of that section, as verified by the department and adjusted
if so ordered under division (K) of that section.
(LL) "Total special education ADM" means the sum of
categories one through six special education ADM.
(MM) "Total taxable value" means the sum of the amounts
certified for a city, local, exempted village, or joint
vocational school district under divisions (A)(1) and (2) of
section 3317.021 of the Revised Code.
(NN) "Tuition discount" means any deduction from the base
tuition amount per student charged by a chartered nonpublic
school, to which the student's family is entitled due to one or
more of the following conditions:
(1) The student's family has multiple children enrolled in
the same school.
(2) The student's family is a member of or affiliated with
a religious or secular organization that provides oversight of
the school or from which the school has agreed to enroll
students.
(3) The student's parent is an employee of the school.
(4) Some other qualification not based on the income of
the student's family or the student's athletic or academic
ability and for which all students in the school may qualify.
(OO) "Nonchartered educational savings account unit" means
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998 S. B. No. 68 Page 36
As Introduced
a unit that consists of all the students for whom educational
savings accounts are established under sections 3310.21 to
3310.26 of the Revised Code.
Sec. 3317.022. The department of education and workforce
shall compute and distribute state core foundation funding to
each eligible funding unit that is a city, local, or exempted
village school district, the community and STEM school unit, the
educational choice scholarship unit, the pilot project
scholarship unit, the autism scholarship unit, and the Jon
Peterson special needs scholarship unit , and the nonchartered
educational savings account unit for the fiscal year, using the
information obtained under section 3317.021 of the Revised Code
in the calendar year in which the fiscal year begins in
accordance with the following:
For fiscal years 2024 and 2025, for a funding unit that is
a city, local, or exempted village school district:
The district's funding base + [(the district's state core
foundation funding components for that fiscal year calculated
under divisions (A)(1), (2), (3), (5), (6), (7), and (8) of this
section - the district's general funding base calculated in
accordance with division (N)(1) of section 3317.02 of the
Revised Code) X the district's general phase-in percentage for
that fiscal year] + [(the district's disadvantaged pupil impact
aid for that fiscal year calculated under division (A)(4) of
this section – the district's disadvantaged pupil impact aid
funding base calculated in accordance with division (N)(2) of
section 3317.02 of the Revised Code) X the district's phase-in
percentage for disadvantaged pupil impact aid for that fiscal
year] + the district's supplemental targeted assistance funds
calculated under section 3317.0218 of the Revised Code
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1028 S. B. No. 68 Page 37
As Introduced
For fiscal year 2026 and each fiscal year thereafter, for
a funding unit that is a city, local, or exempted village school
district, the sum of the district's state core foundation
funding components for that fiscal year calculated under
divisions (A)(1), (2), (3), (4), (5), (6), (7), and (8) of this
section and the district's supplemental targeted assistance
funds calculated under section 3317.0218 of the Revised Code, if
the general assembly authorizes such payments to these funding
units.
For fiscal years 2024 and 2025, for the community and STEM
school unit, an amount calculated in accordance with section
3317.026 of the Revised Code.
For fiscal years year 2026 and each fiscal year
thereafter, for the community and STEM school unit, an amount
calculated in accordance with divisions (A)(1), (3), (4), (5),
(7), (8), and (9) of this section, if the general assembly
authorizes such payments to these funding units.
For the educational choice scholarship unit, the amount
calculated under division (A)(10) of this section.
For the pilot project scholarship unit, the amount
calculated under division (A)(11) of this section.
For the autism scholarship unit, the amount calculated
under division (A)(12) of this section.
For the Jon Peterson special needs scholarship unit, the
amount calculated under division (A)(13) of this section.
For fiscal year 2027 and each fiscal year thereafter, for
the nonchartered educational savings account unit, the amount
calculated under division (A)(14) of this section.
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1056 S. B. No. 68 Page 38
As Introduced
(A) A funding unit's state core foundation funding
components shall be the following:
(1)(a) If the funding unit is a city, local, or exempted
village school district, the district's state share, which is
equal to the following:
(i) For fiscal years 2024 and 2025, the amount calculated
under division (B) of section 3317.017 of the Revised Code;
(ii) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(b) If the funding unit is the community and STEM school
unit, the aggregate base cost for all schools in that unit,
which is equal to the following:
(i) For fiscal years 2024 and 2025, the amount calculated
under section 3317.0110 of the Revised Code;
(ii) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(2) If the funding unit is a city, local, or exempted
village school district, targeted assistance funds equal to the
following:
(a) For fiscal years 2024 and 2025, an amount calculated
under section 3317.0217 of the Revised Code;
(b) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(3) If the funding unit is a city, local, or exempted
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1083 S. B. No. 68 Page 39
As Introduced
village school district or the community and STEM school unit,
additional state aid for special education and related services
provided under Chapter 3323. of the Revised Code calculated as
follows:
(a) For fiscal years 2024 and 2025, the sum of the
following:
(i) The funding unit's category one special education ADM
X the multiple specified in division (A) of section 3317.013 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X if the funding unit is a city, local, or
exempted village school district, the district's state share
percentage;
(ii) The funding unit's category two special education ADM
X the multiple specified in division (B) of section 3317.013 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X if the funding unit is a city, local, or
exempted village school district, the district's state share
percentage;
(iii) The funding unit's category three special education
ADM X the multiple specified in division (C) of section 3317.013
of the Revised Code X the statewide average base cost per pupil
for that fiscal year X if the funding unit is a city, local, or
exempted village school district, the district's state share
percentage;
(iv) The funding unit's category four special education
ADM X the multiple specified in division (D) of section 3317.013
of the Revised Code X the statewide average base cost per pupil
for that fiscal year X if the funding unit is a city, local, or
exempted village school district, the district's state share
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1112 S. B. No. 68 Page 40
As Introduced
percentage;
(v) The funding unit's category five special education ADM
X the multiple specified in division (E) of section 3317.013 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X if the funding unit is a city, local, or
exempted village school district, the district's state share
percentage;
(vi) The funding unit's category six special education ADM
X the multiple specified in division (F) of section 3317.013 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X if the funding unit is a city, local, or
exempted village school district, the district's state share
percentage.
(b) For fiscal year 2026 and each fiscal year thereafter,
the sum of the following:
(i) An amount calculated in a manner determined by the
general assembly times the funding unit's category one special
education ADM;
(ii) An amount calculated in a manner determined by the
general assembly times the funding unit's category two special
education ADM;
(iii) An amount calculated in a manner determined by the
general assembly times the funding unit's category three special
education ADM;
(iv) An amount calculated in a manner determined by the
general assembly times the funding unit's category four special
education ADM;
(v) An amount calculated in a manner determined by the
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1140 S. B. No. 68 Page 41
As Introduced
general assembly times the funding unit's category five special
education ADM;
(vi) An amount calculated in a manner determined by the
general assembly times the funding unit's category six special
education ADM.
(4) If the funding unit is a city, local, or exempted
village school district or the community and STEM school unit,
disadvantaged pupil impact aid calculated according to the
following formula:
(a) If the funding unit is a city, local, or exempted
village school district, an amount equal to the following:
(i) For fiscal years 2024 and 2025, the following product:
$422 X (the district's economically disadvantaged index) X the
number of students who are economically disadvantaged as
certified under division (B)(21) of section 3317.03 of the
Revised Code
(ii) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(b) If the funding unit is the community and STEM school
unit, an amount equal to the following:
(i) For fiscal years 2024 and 2025, an amount calculated
as follows:
(I) For each student in the funding unit's enrolled ADM
who is economically disadvantaged and is not enrolled in an
internet- or computer-based community school, multiply $422 by
the economically disadvantaged index of the school in which the
student is enrolled;
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1168 S. B. No. 68 Page 42
As Introduced
(II) Compute the funding unit's disadvantaged pupil impact
aid by calculating the sum of the amounts determined under
division (A)(4)(b)(i)(I) of this section.
(ii) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated as follows:
(I) For each student in the funding unit's enrolled ADM
who is economically disadvantaged and is not enrolled in an
internet- or computer-based community school, calculate an
amount in the manner determined by the general assembly;
(II) Compute the funding unit's disadvantaged pupil impact
aid by calculating the sum of the amounts determined under
division (A)(4)(b)(ii)(I) of this section.
(5) If the funding unit is a city, local, or exempted
village school district or the community and STEM school unit,
English learner funds calculated as follows:
(a) For fiscal years 2024 and 2025, the sum of the
following:
(i) The funding unit's category one English learner ADM X
the multiple specified in division (A) of section 3317.016 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X if the funding unit is a city, local, or
exempted village school district, the district's state share
percentage;
(ii) The funding unit's category two English learner ADM X
the multiple specified in division (B) of section 3317.016 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X if the funding unit is a city, local, or
exempted village school district, the district's state share
percentage;
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1197 S. B. No. 68 Page 43
As Introduced
(iii) The funding unit's category three English learner
ADM X the multiple specified in division (C) of section 3317.016
of the Revised Code X the statewide average base cost per pupil
for that fiscal year X if the funding unit is a city, local, or
exempted village school district, the district's state share
percentage.
(b) For fiscal year 2026 and each fiscal year thereafter,
the sum of the following:
(i) An amount calculated in a manner determined by the
general assembly times the funding unit's category one English
learner ADM;
(ii) An amount calculated in a manner determined by the
general assembly times the funding unit's category two English
learner ADM;
(iii) An amount calculated in a manner determined by the
general assembly times the funding unit's category three English
learner ADM.
(6)(a) For fiscal years 2024 and 2025, if the funding unit
is a city, local, or exempted village school district, all of
the following:
(i) Gifted identification funds calculated according to
the following formula:
$24 X the district's enrolled ADM for grades kindergarten
through six X the district's state share percentage
(ii) Gifted referral funds calculated according to the
following formula:
$2.50 X the district's enrolled ADM X the district's state share
percentage
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1225 S. B. No. 68 Page 44
As Introduced
(iii) Gifted professional development funds calculated
according to the following formula:
(The greater of the number of gifted students enrolled in the
district as certified under division (B)(22) of section 3317.03
of the Revised Code and ten per cent of the district's enrolled
ADM) X the district's state share percentage X $21, for fiscal
year 2024, or $28, for fiscal year 2025
(iv) Gifted unit funding calculated under section 3317.051
of the Revised Code.
(b) For fiscal year 2026 and each fiscal year thereafter,
all of the following:
(i) Gifted identification funds calculated in a manner
determined by the general assembly;
(ii) Gifted referral funds calculated in a manner
determined by the general assembly, if the general assembly
authorizes such a payment;
(iii) Gifted professional development funds calculated in
a manner determined by the general assembly, if the general
assembly authorizes such a payment;
(iv) Gifted unit funding calculated in an amount
determined by the general assembly.
(7) If the funding unit is a city, local, or exempted
village school district or the community and STEM school unit,
career-technical education funds calculated under division (C)
of section 3317.014 of the Revised Code.
(8) If the funding unit is a city, local, or exempted
village school district or the community and STEM school unit,
career-technical education associated services funds calculated
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1253 S. B. No. 68 Page 45
As Introduced
under division (D) of section 3317.014 of the Revised Code.
(9) If the funding unit is the community and STEM school
unit, an amount calculated as follows:
(a) For fiscal years 2024 and 2025, an amount equal to the
following:
[The number of students in the funding unit's enrolled ADM who
are reported under division (B)(5) of section 3314.08 of the
Revised Code X (the aggregate base cost calculated for all
schools in the funding unit for that fiscal year under section
3317.0110 of the Revised Code / the funding unit's enrolled ADM)
X.20]
(b) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(10) If the funding unit is the educational choice
scholarship unit, an amount calculated as follows:
(a) For each student in the funding unit's enrolled ADM,
determine the lesser of the following:
(i) The base tuition of the chartered nonpublic school in
which the student is enrolled minus the total amount of any
applicable tuition discounts for which the student qualifies;
(ii)(I) If the student receives a scholarship under
section 3310.03 of the Revised Code, or received a scholarship
for the first time under section 3310.032 of the Revised Code
prior to the effective date of this amendment and the student's
parent does not elect to receive a scholarship amount under
division (A)(10)(a)(ii)(II) of this section, $5,500, if the
student is in grades kindergarten through eight, or $7,500, if
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1281 S. B. No. 68 Page 46
As Introduced
the student is in grades nine through twelve.
(II) If the student receives a scholarship for the first
time under section 3310.032 of the Revised Code on and after the
effective date of this amendment, or if a student who received a
scholarship for the first time under that section prior to that
date and the student's parent elects to receive a scholarship
amount under division (A)(10)(a)(ii)(II) of this section, an
amount calculated in accordance with section 3310.08 of the
Revised Code. The department shall provide an opportunity each
fiscal year for a parent to elect to receive a scholarship
amount under division (A)(10)(a)(ii)(II) of this section.
The amounts specified in division (A)(10)(a)(ii)(I) of
this section shall increase in future fiscal years by the same
percentage that the statewide average base cost per pupil
increases in future fiscal years.
(b) Compute the sum of the amounts calculated under
division (A)(10)(a) of this section.
(11) If the funding unit is the pilot project scholarship
unit, an amount calculated as follows:
(a) For each student in the funding unit's enrolled ADM,
determine the lesser of the following:
(i) The net tuition charges of the student's alternative
school;
(ii) $5,500, if the student is in grades kindergarten
through eight, or $7,500, if the student is in grades nine
through twelve.
The amounts specified in division (A)(11)(a)(ii) of this
section shall increase in future fiscal years by the same
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1309 S. B. No. 68 Page 47
As Introduced
percentage that the statewide average base cost per pupil
increases in future fiscal years.
For purposes of division (A)(11)(a) of this section, the
net tuition and fees charged to a student shall be the tuition
amount specified by the alternative school minus all other
financial aid, discounts, and adjustments received for the
student. In cases where discounts are offered for multiple
students from the same family, and not all students in the same
family are scholarship recipients, the net tuition amount
attributable to the scholarship recipient shall be the lowest
net tuition to which the family is entitled.
The department shall provide for an increase in the amount
determined for any student who is an LRE student with a
disability and shall further increase such amount in the case of
any separately educated student with a disability, as that term
is defined in section 3313.974 of the Revised Code. Such
increases shall take into account the instruction, related
services, and transportation costs of educating such students.
(b) Compute the sum of the amounts calculated under
division (A)(17)(a) of this section.
(12) If the funding unit is the autism scholarship unit,
an amount calculated as follows:
(a) For each student in the funding unit's enrolled ADM,
determine the lesser of the following:
(i) The tuition charged for the student's special
education program, as that term is defined in section 3310.41 of
the Revised Code;
(ii) $32,445.
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1337 S. B. No. 68 Page 48
As Introduced
(b) Compute the sum of the amounts calculated under
division (A)(12)(a) of this section.
(13) If the funding unit is the Jon Peterson special needs
scholarship unit, an amount calculated as follows:
(a) For each student in the funding unit's enrolled ADM,
determine the least of the following:
(i) The amount of fees charged for that school year by the
student's alternative public provider or registered private
provider, as those terms are defined in section 3310.51 of the
Revised Code;
(ii) $7,190 plus an amount determined as follows:
(I) If the student is receiving special education services
for a disability specified in division (A) of section 3317.013
of the Revised Code, $1,751 , for fiscal year 2024, and $2,395
for fiscal year 2025;
(II) If the student is receiving special education
services for a disability specified in division (B) of section
3317.013 of the Revised Code, $4,442 , for fiscal year 2024, and
$5,280 for fiscal year 2025;
(III) If the student is receiving special education
services for a disability specified in division (C) of section
3317.013 of the Revised Code, $10,673 , for fiscal year 2024, and
$11,960 for fiscal year 2025;
(IV) If the student is receiving special education
services for a disability specified in division (D) of section
3317.013 of the Revised Code, $14,243 , for fiscal year 2024, and
$15,787 for fiscal year 2025;
(V) If the student is receiving special education services
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As Introduced
for a disability specified in division (E) of section 3317.013
of the Revised Code, $19,290 , for fiscal year 2024, and $21,197
for fiscal year 2025;
(VI) If the student is receiving special education
services for a disability specified in division (F) of section
3317.013 of the Revised Code, $28,438 , for fiscal year 2024, and
$30,469 for fiscal year 2025.
(iii) $30,000, for fiscal year 2024, and $32,445 for
fiscal year 2025.
The amount specified in division (A)(13)(a)(ii) of this
section shall increase in future fiscal years by the same
percentage that the statewide average base cost per pupil
increases in future fiscal years.
The amounts specified in divisions (A)(13)(a)(ii)(I) to
(VI) of this section shall increase in future fiscal years by
the same percentage that the amounts calculated by the general
assembly for those categories of special education services
under division (A)(3) of this section increase in future fiscal
years.
(b) Compute the sum of the amounts calculated under
division (A)(13)(a) of this section.
(14) If the funding unit is the nonchartered educational
savings account unit, an amount calculated as follows:
(a) For each student in the funding unit's enrolled ADM,
an amount calculated under section 3310.26 of the Revised Code;
(b) Compute the sum of the amounts calculated under
division (A)(14)(a) of this section.
(B) In any fiscal year, a funding unit that is a city,
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1393 S. B. No. 68 Page 50
As Introduced
local, or exempted village school district shall spend for
purposes that the department designates as approved for special
education and related services expenses at least the amount
calculated as follows:
(The base cost per pupil calculated for the district for that
fiscal year X the total special education ADM) + (the district's
category one special education ADM X the multiple specified in
division (A) of section 3317.013 of the Revised Code X the
statewide average base cost per pupil) + (the district's
category two special education ADM X the multiple specified in
division (B) of section 3317.013 of the Revised Code X the
statewide average base cost per pupil) + (the district's
category three special education ADM X the multiple specified in
division (C) of section 3317.013 of the Revised Code X the
statewide average base cost per pupil) + (the district's
category four special education ADM X the multiple specified in
division (D) of section 3317.013 of the Revised Code X the
statewide average base cost per pupil) + (the district's
category five special education ADM X the multiple specified in
division (E) of section 3317.013 of the Revised Code X the
statewide average base cost per pupil) + (the district's
category six special education ADM X the multiple specified in
division (F) of section 3317.013 of the Revised Code X the
statewide average base cost per pupil)
The purposes approved by the department for special
education expenses shall include, but shall not be limited to,
identification of children with disabilities, compliance with
state rules governing the education of children with
disabilities and prescribing the continuum of program options
for children with disabilities, provision of speech language
pathology services, and the portion of the school district's
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1424 S. B. No. 68 Page 51
As Introduced
overall administrative and overhead costs that are attributable
to the district's special education student population.
(C) A funding unit that is a city, local, or exempted
village school district shall spend the funds it receives under
division (A)(4) of this section in accordance with section
3317.25 of the Revised Code.
(D)(1) Except as provided in division (B) of section
3317.026 of the Revised Code, the department shall distribute to
each community school established under Chapter 3314. of the
Revised Code and to each STEM school established under Chapter
3326. of the Revised Code, from the funds paid to the community
and STEM school unit under this section, an amount for each
student enrolled in the school equal to the sum of the
following:
(a) The school's base cost per pupil for that fiscal year,
calculated as follows:
(i) For fiscal years 2024 and 2025:
The aggregate base cost calculated for the school for that
fiscal year under section 3317.0110 of the Revised Code / the
number of students enrolled in the school for that fiscal year
(ii) For fiscal year 2026 and each fiscal year thereafter,
an amount determined by the general assembly under division (A)
(1)(b)(ii) of this section divided by the number of students
enrolled in the school for that fiscal year.
(b) If the student is a special education student:
(i) For fiscal years 2024 and 2025, the multiple specified
for the student's special education category under section
3317.013 of the Revised Code times the statewide average base
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1452 S. B. No. 68 Page 52
As Introduced
cost per pupil;
(ii) For fiscal year 2026 and each fiscal year thereafter,
the amount calculated for the student's special education
category in a manner determined by the general assembly under
division (A)(3)(b) of this section.
(c) If the school is not an internet- or computer-based
community school and the student is economically disadvantaged:
(i) For fiscal years 2024 and 2025, the amount calculated
for the student under division (A)(4)(b)(i)(I) of this section;
(ii) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated for the student in the manner determined by
the general assembly under division (A)(4)(b)(ii)(I) of this
section.
(d) If the student is an English learner:
(i) For fiscal years 2024 and 2025, the multiple specified
for the student's English learner category under section
3317.016 of the Revised Code times the statewide average base
cost per pupil;
(ii) For fiscal year 2026 and each fiscal year thereafter,
the amount calculated for the student's special education
category in a manner determined by the general assembly under
division (A)(5)(b) of this section.
(e) If the student is a career-technical education
student:
(i) For fiscal years 2024 and 2025, the multiple specified
for the student's career-technical education category under
section 3317.014 of the Revised Code times the statewide average
career-technical base cost per pupil;
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1480 S. B. No. 68 Page 53
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(ii) For fiscal year 2026 and each fiscal year thereafter,
the amount calculated for the student's career-technical
education category in a manner determined by the general
assembly under section 3317.014 of the Revised Code.
(f) If the student is a career-technical education
student:
(i) For fiscal years 2024 and 2025, the multiple for
career-technical associated services specified under section
3317.014 of the Revised Code times the statewide average career-
technical base cost per pupil;
(ii) For fiscal year 2026 and each fiscal year thereafter,
the amount calculated for career-technical associated services
in a manner determined by the general assembly under section
3317.014 of the Revised Code.
(2) The department shall distribute to each community
school established under Chapter 3314. of the Revised Code and
to each STEM school established under Chapter 3326. of the
Revised Code, from the funds paid to the community and STEM
school unit under this section, an amount equal to the amount
calculated for the school under division (A)(9) of this section.
(E) The department shall distribute to the parent of each
student for whom an educational choice scholarship is awarded
under section 3310.03 or 3310.032 of the Revised Code, or to the
student if at least eighteen years of age, from the funds paid
to the educational choice scholarship unit under this section, a
scholarship equal to the amount calculated for the student under
division (A)(10)(a) of this section. The scholarship shall be
distributed in monthly partial payments, and the department
shall proportionately reduce or terminate the payments for any
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1509 S. B. No. 68 Page 54
As Introduced
student who withdraws from a chartered nonpublic school prior to
the end of the school year.
For purposes of divisions (E) and (F) of this section, in
the case of a student who is not living with the student's
parent, the department shall distribute the scholarship payments
to the student's guardian, legal custodian, kinship caregiver,
foster caregiver, or caretaker. For the purposes of this
division, "caretaker" has the same meaning as in section
3310.033 of the Revised Code, "kinship caregiver" has the same
meaning as in section 5101.85 of the Revised Code, and "foster
caregiver" has the same meaning as in section 5103.02 of the
Revised Code.
(F) If a student is awarded a pilot project scholarship
under sections 3313.974 to 3313.979 of the Revised Code, the
department shall distribute to the parent of the student, if the
student is attending a registered private school as defined in
section 3313.974 of the Revised Code, or the student's school
district of attendance, if the scholarship is to be used for
payments to a public school in a school district adjacent to the
pilot project school district pursuant to section 3327.06 of the
Revised Code, a scholarship from the funds paid to the pilot
project scholarship unit under this section that is equal to the
amount calculated for the student under division (A)(11)(a) of
this section.
In the case of a scholarship distributed to a student's
parent, the scholarship shall be distributed in monthly partial
payments. The scholarship amount shall be proportionately
reduced in the case of any such student who is not enrolled in a
registered private school, as that term is defined in section
3313.974 of the Revised Code, for the entire school year.
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1539 S. B. No. 68 Page 55
As Introduced
In the case of a scholarship distributed to a student's
school district of attendance, the department shall, on behalf
of the student's parents, use the scholarship to make the
tuition payments required by section 3327.06 of the Revised Code
to the student's school district of attendance, except that,
notwithstanding sections 3323.13, 3323.14, and 3327.06 of the
Revised Code, the total payments in any school year shall not
exceed the scholarship amount calculated for the student under
division (A)(11)(a) of this section.
(G) The department shall distribute to the parent of each
student for whom an autism scholarship is awarded under section
3310.41 of the Revised Code, from the funds paid to the autism
scholarship unit under this section, a scholarship equal to the
amount calculated for the student under division (A)(12)(a) of
this section. The scholarship shall be distributed from time to
time in partial payments. The scholarship amount shall be
proportionately reduced in the case of any student who is not
enrolled in the special education program for which a
scholarship was awarded under section 3310.41 of the Revised
Code for the entire school year. The department shall make no
payments to the parent of a student while any administrative or
judicial mediation or proceedings with respect to the content of
the student's individualized education program are pending.
(H) The department shall distribute to the parent of each
student for whom a Jon Peterson special needs scholarship is
awarded under sections 3310.51 to 3310.64 of the Revised Code,
from the funds paid to the Jon Peterson special needs
scholarship unit under this section, a scholarship equal to the
amount calculated for the student under division (A)(13)(a) of
this section. The scholarship shall be distributed in periodic
payments, and the department shall proportionately reduce or
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1570 S. B. No. 68 Page 56
As Introduced
terminate the payments for any student who is not enrolled in
the special education program of an alternative public provider
or a registered private provider, as those terms are defined in
section 3310.51 of the Revised Code, for the entire school year.
(I) For fiscal years 2024 and 2025, a school district
shall spend the funds it receives under division (A)(5) of this
section only for services for English learners.
(J) For fiscal year 2024 and each fiscal year thereafter,
a school district shall spend the funds it receives under
division (A)(6) of this section only for the identification of
gifted students, gifted coordinator services, gifted
intervention specialist services, and gifted professional
development. For fiscal year 2024 and each fiscal year
thereafter, if the department determines that a district is not
in compliance with this division, it shall reduce the district's
payments for that fiscal year under this chapter by an amount
equal to the amount paid to the district for that fiscal year
under division (A)(6) of this section that was not spent in
accordance with this division. The department shall reduce the
payment within ninety days of data finalization.
(K) The department shall transfer to each educational
savings account established for a student by the treasurer of
state under sections 3310.21 to 3310.26 of the Revised Code,
from the funds paid to the nonchartered educational savings
account unit under this section, an amount of funds equal to the
amount calculated for the student under division (A)(14)(a) of
this section. The department shall distribute those funds in one
annual payment. To the extent practicable, the department shall
make that payment for which an account is established prior to
the school year for which it is sought before the first day of
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1600 S. B. No. 68 Page 57
As Introduced
that school year.
Sec. 3317.03. (A) The superintendent of each city, local,
and exempted village school district shall report to the
department of education and workforce as of the last day of
October, March, and June of each year the enrollment of students
receiving services from schools under the superintendent's
supervision, and the numbers of other students entitled to
attend school in the district under section 3313.64 or 3313.65
of the Revised Code the superintendent is required to report
under this section, so that the department can calculate the
district's enrolled ADM, formula ADM, total ADM, category one
through five career-technical education ADM, category one
through three English learner ADM, category one through six
special education ADM, transportation ADM, and, for purposes of
provisions of law outside of Chapter 3317. of the Revised Code,
average daily membership.
(1) The enrollment reported by the superintendent during
the reporting period shall consist of the number of students in
grades kindergarten through twelve receiving any educational
services from the district, except that the following categories
of students shall not be included in the determination:
(a) Students enrolled in adult education classes;
(b) Adjacent or other district students enrolled in the
district under an open enrollment policy pursuant to section
3313.98 of the Revised Code;
(c) Students receiving services in the district pursuant
to a compact, cooperative education agreement, or a contract,
but who are entitled to attend school in another district
pursuant to section 3313.64 or 3313.65 of the Revised Code;
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1629 S. B. No. 68 Page 58
As Introduced
(d) Students for whom tuition is payable pursuant to
sections 3317.081 and 3323.141 of the Revised Code;
(e) Students receiving services in the district through a
scholarship awarded under either section 3310.41 or sections
3310.51 to 3310.64 of the Revised Code.
When reporting students under division (A)(1) of this
section, the superintendent also shall report the district where
each student is entitled to attend school pursuant to sections
3313.64 and 3313.65 of the Revised Code.
(2) The department shall compile a list of all students
reported to be enrolled in a district under division (A)(1) of
this section and of the students entitled to attend school in
the district pursuant to section 3313.64 or 3313.65 of the
Revised Code on an FTE basis but receiving educational services
in grades kindergarten through twelve from one or more of the
following entities:
(a) A community school pursuant to Chapter 3314. of the
Revised Code, including any participation in a college pursuant
to Chapter 3365. of the Revised Code while enrolled in such
community school;
(b) An alternative school pursuant to sections 3313.974 to
3313.979 of the Revised Code;
(c) A college pursuant to Chapter 3365. of the Revised
Code, except when the student is enrolled in the college while
also enrolled in a community school pursuant to Chapter 3314., a
science, technology, engineering, and mathematics school
established under Chapter 3326., or a college-preparatory
boarding school established under Chapter 3328. of the Revised
Code;
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1658 S. B. No. 68 Page 59
As Introduced
(d) An adjacent or other school district under an open
enrollment policy adopted pursuant to section 3313.98 of the
Revised Code;
(e) An educational service center or cooperative education
district;
(f) Another school district under a cooperative education
agreement, compact, or contract;
(g) A chartered nonpublic school with a scholarship paid
under section 3317.022 of the Revised Code, if the students
qualified for the scholarship under section 3310.03 or 3310.032
of the Revised Code;
(h) An alternative public provider or a registered private
provider with a scholarship awarded under either section 3310.41
or sections 3310.51 to 3310.64 of the Revised Code.
As used in this section, "alternative public provider" and
"registered private provider" have the same meanings as in
section 3310.41 or 3310.51 of the Revised Code, as applicable.
(i) A science, technology, engineering, and mathematics
school established under Chapter 3326. of the Revised Code,
including any participation in a college pursuant to Chapter
3365. of the Revised Code while enrolled in the school;
(j) A college-preparatory boarding school established
under Chapter 3328. of the Revised Code, including any
participation in a college pursuant to Chapter 3365. of the
Revised Code while enrolled in the school ;
(k) A nonchartered nonpublic school if the students have
educational savings accounts established under sections 3310.21
to 3310.26 of the Revised Code .
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1686 S. B. No. 68 Page 60
As Introduced
(3) The department also shall compile a list of the
students entitled to attend school in the district under section
3313.64 or 3313.65 of the Revised Code who are enrolled in a
joint vocational school district or under a career-technical
education compact, excluding any students so entitled to attend
school in the district who are enrolled in another school
district through an open enrollment policy as reported under
division (A)(2)(d) of this section and then enroll in a joint
vocational school district or under a career-technical education
compact.
The department shall provide each city, local, and
exempted village school district with an opportunity to review
the list of students compiled under divisions (A)(2) and (3) of
this section to ensure that the students reported accurately
reflect the enrollment of students in the district.
(B) To enable the department to obtain the data needed to
complete the calculation of payments pursuant to this chapter,
each superintendent shall certify from the reports provided by
the department under division (A) of this section all of the
following:
(1) The total student enrollment in regular learning day
classes included in the report under division (A)(1) or (2),
including any student described in division (A)(1)(b) of this
section and excluding any student reported under divisions (A)
(2)(a), (b), (d), (g), (h), (i), and (j), and (k) of this
section, of this section for each of the individual grades
kindergarten through twelve in schools under the
superintendent's supervision;
(2) The unduplicated count of the number of preschool
children with disabilities enrolled in the district for whom the
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1716 S. B. No. 68 Page 61
As Introduced
district is eligible to receive funding under section 3317.0213
of the Revised Code adjusted for the portion of the year each
child is so enrolled, in accordance with the disability
categories prescribed in section 3317.013 of the Revised Code;
(3) The number of children entitled to attend school in
the district pursuant to section 3313.64 or 3313.65 of the
Revised Code who are:
(a) Enrolled in a college under Chapter 3365. of the
Revised Code, except when the student is enrolled in the college
while also enrolled in a community school pursuant to Chapter
3314. of the Revised Code, a science, technology, engineering,
and mathematics school established under Chapter 3326., or a
college-preparatory boarding school established under Chapter
3328. of the Revised Code;
(b) Participating in a program operated by a county board
of developmental disabilities or a state institution.
(4) The total enrollment of pupils in joint vocational
schools;
(5) The combined enrollment of children with disabilities
reported under division (A)(1) or (2) of this section, including
any student described in division (A)(1)(b) of this section and
excluding any student reported under divisions (A)(2)(a), (b),
(d), (g), (h), (i), and (j), and (k) of this section, receiving
special education services for the category one disability
described in division (A) of section 3317.013 of the Revised
Code, including children attending a special education program
operated by an alternative public provider or a registered
private provider with a scholarship awarded under sections
3310.51 to 3310.64 of the Revised Code;
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1745 S. B. No. 68 Page 62
As Introduced
(6) The combined enrollment of children with disabilities
reported under division (A)(1) or (2) of this section, including
any student described in division (A)(1)(b) of this section and
excluding any student reported under divisions (A)(2)(a), (b),
(d), (g), (h), (i), and (j), and (k) of this section, receiving
special education services for category two disabilities
described in division (B) of section 3317.013 of the Revised
Code, including children attending a special education program
operated by an alternative public provider or a registered
private provider with a scholarship awarded under sections
3310.51 to 3310.64 of the Revised Code;
(7) The combined enrollment of children with disabilities
reported under division (A)(1) or (2) of this section, including
any student described in division (A)(1)(b) of this section and
excluding any student reported under divisions (A)(2)(a), (b),
(d), (g), (h), (i), and (j), and (k) of this section, receiving
special education services for category three disabilities
described in division (C) of section 3317.013 of the Revised
Code, including children attending a special education program
operated by an alternative public provider or a registered
private provider with a scholarship awarded under sections
3310.51 to 3310.64 of the Revised Code;
(8) The combined enrollment of children with disabilities
reported under division (A)(1) or (2) of this section, including
any student described in division (A)(1)(b) of this section and
excluding any student reported under divisions (A)(2)(a), (b),
(d), (g), (h), (i), and (j), and (k) of this section, receiving
special education services for category four disabilities
described in division (D) of section 3317.013 of the Revised
Code, including children attending a special education program
operated by an alternative public provider or a registered
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1776 S. B. No. 68 Page 63
As Introduced
private provider with a scholarship awarded under sections
3310.51 to 3310.64 of the Revised Code;
(9) The combined enrollment of children with disabilities
reported under division (A)(1) or (2) of this section, including
any student described in division (A)(1)(b) of this section and
excluding any student reported under divisions (A)(2)(a), (b),
(d), (g), (h), (i), and (j), and (k) of this section, receiving
special education services for the category five disabilities
described in division (E) of section 3317.013 of the Revised
Code, including children attending a special education program
operated by an alternative public provider or a registered
private provider with a scholarship awarded under sections
3310.51 to 3310.64 of the Revised Code;
(10) The combined enrollment of children with disabilities
reported under division (A)(1) or (2) of this section, including
any student described in division (A)(1)(b) of this section and
excluding any student reported under divisions (A)(2)(a), (b),
(d), (g), (h), (i), and (j), and (k) of this section, receiving
special education services for category six disabilities
described in division (F) of section 3317.013 of the Revised
Code, including children attending a special education program
operated by an alternative public provider or a registered
private provider with a scholarship awarded under either section
3310.41 or sections 3310.51 to 3310.64 of the Revised Code;
(11) The enrollment of pupils reported under division (A)
(1) or (2) of this section on a full-time equivalency basis,
including any student described in division (A)(1)(b) of this
section and excluding any student reported under divisions (A)
(2)(a), (b), (d), (g), (h), (i), and (j), and (k) of this
section, in category one career-technical education programs or
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1806 S. B. No. 68 Page 64
As Introduced
classes, described in division (A)(1) of section 3317.014 of the
Revised Code, operated by the school district or by another
district that is a member of the district's career-technical
planning district, other than a joint vocational school
district, or by an educational service center, notwithstanding
division (M) of section 3317.02 of the Revised Code and division
(C)(3) of this section;
(12) The enrollment of pupils reported under division (A)
(1) or (2) of this section on a full-time equivalency basis,
including any student described in division (A)(1)(b) of this
section and excluding any student reported under divisions (A)
(2)(a), (b), (d), (g), (h), (i), and (j), and (k) of this
section, in category two career-technical education programs or
services, described in division (A)(2) of section 3317.014 of
the Revised Code, operated by the school district or another
school district that is a member of the district's career-
technical planning district, other than a joint vocational
school district, or by an educational service center,
notwithstanding division (M) of section 3317.02 of the Revised
Code and division (C)(3) of this section;
(13) The enrollment of pupils reported under division (A)
(1) or (2) of this section on a full-time equivalency basis,
including any student described in division (A)(1)(b) of this
section and excluding any student reported under divisions (A)
(2)(a), (b), (d), (g), (h), (i), and (j), and (k) of this
section, in category three career-technical education programs
or services, described in division (A)(3) of section 3317.014 of
the Revised Code, operated by the school district or another
school district that is a member of the district's career-
technical planning district, other than a joint vocational
school district, or by an educational service center,
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As Introduced
notwithstanding division (M) of section 3317.02 of the Revised
Code and division (C)(3) of this section;
(14) The enrollment of pupils reported under division (A)
(1) or (2) of this section on a full-time equivalency basis,
including any student described in division (A)(1)(b) of this
section and excluding any student reported under divisions (A)
(2)(a), (b), (d), (g), (h), (i), and (j), and (k) of this
section, in category four career-technical education programs or
services, described in division (A)(4) of section 3317.014 of
the Revised Code, operated by the school district or another
school district that is a member of the district's career-
technical planning district, other than a joint vocational
school district, or by an educational service center,
notwithstanding division (M) of section 3317.02 of the Revised
Code and division (C)(3) of this section;
(15) The enrollment of pupils reported under division (A)
(1) or (2) of this section on a full-time equivalency basis,
including any student described in division (A)(1)(b) of this
section and excluding any student reported under divisions (A)
(2)(a), (b), (d), (g), (h), (i), and (j), and (k) of this
section, in category five career-technical education programs or
services, described in division (A)(5) of section 3317.014 of
the Revised Code, operated by the school district or another
school district that is a member of the district's career-
technical planning district, other than a joint vocational
school district, or by an educational service center,
notwithstanding division (M) of section 3317.02 of the Revised
Code and division (C)(3) of this section;
(16) The enrollment of pupils reported under division (A)
(1) or (2) of this section who are English learners described in
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division (A) of section 3317.016 of the Revised Code, including
any student described in division (A)(1)(b) of this section and
excluding any student reported under divisions (A)(2)(a), (b),
(d), (g), (h), (i), and (j), and (k) of this section;
(17) The enrollment of pupils reported under division (A)
(1) or (2) of this section who are English learners described in
division (B) of section 3317.016 of the Revised Code, including
any student described in division (A)(1)(b) of this section and
excluding any student reported under divisions (A)(2)(a), (b),
(d), (g), (h), (i), and (j), and (k) of this section;
(18) The enrollment of pupils reported under division (A)
(1) or (2) of this section who are English learners described in
division (C) of section 3317.016 of the Revised Code, including
any student described in division (A)(1)(b) of this section and
excluding any student reported under divisions (A)(2)(a), (b),
(d), (g), (h), (i), and (j) of this section;
(19) The average number of children transported during the
reporting period by the school district on board-owned or
contractor-owned and -operated buses, reported in accordance
with rules adopted by the department;
(20)(a) The number of children, other than preschool
children with disabilities, the district placed with a county
board of developmental disabilities in fiscal year 1998.
Division (B)(20)(a) of this section does not apply after fiscal
year 2013.
(b) The number of children with disabilities, other than
preschool children with disabilities, placed with a county board
of developmental disabilities in the current fiscal year to
receive special education services for the category one
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As Introduced
disability described in division (A) of section 3317.013 of the
Revised Code;
(c) The number of children with disabilities, other than
preschool children with disabilities, placed with a county board
of developmental disabilities in the current fiscal year to
receive special education services for category two disabilities
described in division (B) of section 3317.013 of the Revised
Code;
(d) The number of children with disabilities, other than
preschool children with disabilities, placed with a county board
of developmental disabilities in the current fiscal year to
receive special education services for category three
disabilities described in division (C) of section 3317.013 of
the Revised Code;
(e) The number of children with disabilities, other than
preschool children with disabilities, placed with a county board
of developmental disabilities in the current fiscal year to
receive special education services for category four
disabilities described in division (D) of section 3317.013 of
the Revised Code;
(f) The number of children with disabilities, other than
preschool children with disabilities, placed with a county board
of developmental disabilities in the current fiscal year to
receive special education services for the category five
disabilities described in division (E) of section 3317.013 of
the Revised Code;
(g) The number of children with disabilities, other than
preschool children with disabilities, placed with a county board
of developmental disabilities in the current fiscal year to
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receive special education services for category six disabilities
described in division (F) of section 3317.013 of the Revised
Code.
(21) The enrollment of students who are economically
disadvantaged, as defined by the department, including any
student described in divisions (A)(1)(b) of this section and
excluding any student reported under divisions (A)(2)(a), (b),
(d), (g), (h), (i), and (j), and (k) of this section. A student
shall not be categorically excluded from the number reported
under division (B)(21) of this section based on anything other
than family income.
(22) The enrollment of students identified as gifted under
division (A), (B), (C), or (D) of section 3324.03 of the Revised
Code.
(C)(1) The department shall adopt rules necessary for
implementing divisions (A), (B), and (D) of this section.
(2) A student enrolled in a community school established
under Chapter 3314., a science, technology, engineering, and
mathematics school established under Chapter 3326., or a
college-preparatory boarding school established under Chapter
3328. of the Revised Code shall be counted in the formula ADM of
the school district in which the student is entitled to attend
school under section 3313.64 or 3313.65 of the Revised Code for
the same proportion of the school year that the student is
counted in the enrollment of the community school, the science,
technology, engineering, and mathematics school, or the college-
preparatory boarding school for purposes of section 3317.022 or
3328.24 of the Revised Code. Notwithstanding the enrollment of
students reported pursuant to division (A)(2)(a), (i), or (j) of
this section, the department may adjust the formula ADM of a
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1955 S. B. No. 68 Page 69
As Introduced
school district to account for students entitled to attend
school in the district under section 3313.64 or 3313.65 of the
Revised Code who are enrolled in a community school, a science,
technology, engineering, and mathematics school, or a college-
preparatory boarding school for only a portion of the school
year.
(3) No child shall be counted as more than a total of one
child in the sum of the enrollment of students of a school
district under division (A), divisions (B)(1) to (22), or
division (D) of this section, except as follows:
(a)(i) A child with a disability described in section
3317.013 of the Revised Code may be counted both in formula ADM
and in category one, two, three, four, five, or six special
education ADM and, if applicable, in category one, two, three,
four, or five career-technical education ADM. As provided in
division (M) of section 3317.02 of the Revised Code, such a
child shall be counted in category one, two, three, four, five,
or six special education ADM in the same proportion that the
child is counted in formula ADM.
(ii) A child with a disability described in section
3317.013 of the Revised Code may be counted both in enrolled ADM
and in category one, two, three, four, five, or six special
education ADM and, if applicable, in category one, two, three,
four, or five career-technical education ADM. As provided in
division (M) of section 3317.02 of the Revised Code, such a
child shall be counted in category one, two, three, four, five,
or six special education ADM in the same proportion that the
child is counted in enrolled ADM.
(b)(i) A child enrolled in career-technical education
programs or classes described in section 3317.014 of the Revised
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1985 S. B. No. 68 Page 70
As Introduced
Code may be counted both in formula ADM and category one, two,
three, four, or five career-technical education ADM and, if
applicable, in category one, two, three, four, five, or six
special education ADM. Such a child shall be counted in category
one, two, three, four, or five career-technical education ADM in
the same proportion as the percentage of time that the child
spends in the career-technical education programs or classes.
(ii) A child enrolled in career-technical education
programs or classes described in section 3317.014 of the Revised
Code may be counted both in enrolled ADM and category one, two,
three, four, or five career-technical education ADM and, if
applicable, in category one, two, three, four, five, or six
special education ADM. Such a child shall be counted in category
one, two, three, four, or five career-technical education ADM in
the same proportion as the percentage of time that the child
spends in the career-technical education programs or classes.
(4) Based on the information reported under this section,
the department shall determine the total student count, as
defined in section 3301.011 of the Revised Code, for each school
district.
(D)(1) The superintendent of each joint vocational school
district shall report and certify to the department as of the
last day of October, March, and June of each year the enrollment
of students receiving services from schools under the
superintendent's supervision so that the department can
calculate the district's enrolled ADM, formula ADM, total ADM,
category one through five career-technical education ADM,
category one through three English learner ADM, category one
through six special education ADM, and for purposes of
provisions of law outside of Chapter 3317. of the Revised Code,
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2015 S. B. No. 68 Page 71
As Introduced
average daily membership.
The enrollment reported and certified by the
superintendent, except as otherwise provided in this division,
shall consist of the number of students in grades six through
twelve receiving any educational services from the district,
except that the following categories of students shall not be
included in the determination:
(a) Students enrolled in adult education classes;
(b) Adjacent or other district joint vocational students
enrolled in the district under an open enrollment policy
pursuant to section 3313.98 of the Revised Code;
(c) Students receiving services in the district pursuant
to a compact, cooperative education agreement, or a contract,
but who are entitled to attend school in a city, local, or
exempted village school district whose territory is not part of
the territory of the joint vocational district;
(d) Students for whom tuition is payable pursuant to
sections 3317.081 and 3323.141 of the Revised Code.
(2) To enable the department to obtain the data needed to
complete the calculation of payments pursuant to this chapter,
each superintendent shall certify from the report provided under
division (D)(1) of this section the enrollment for each of the
following categories of students:
(a) Students enrolled in each individual grade included in
the joint vocational district schools, including any student
described in division (D)(1)(b) of this section;
(b) Children with disabilities receiving special education
services for the category one disability described in division
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2043 S. B. No. 68 Page 72
As Introduced
(A) of section 3317.013 of the Revised Code, including any
student described in division (D)(1)(b) of this section;
(c) Children with disabilities receiving special education
services for the category two disabilities described in division
(B) of section 3317.013 of the Revised Code, including any
student described in division (D)(1)(b) of this section;
(d) Children with disabilities receiving special education
services for category three disabilities described in division
(C) of section 3317.013 of the Revised Code, including any
student described in division (D)(1)(b) of this section;
(e) Children with disabilities receiving special education
services for category four disabilities described in division
(D) of section 3317.013 of the Revised Code, including any
student described in division (D)(1)(b) of this section;
(f) Children with disabilities receiving special education
services for the category five disabilities described in
division (E) of section 3317.013 of the Revised Code, including
any student described in division (D)(1)(b) of this section;
(g) Children with disabilities receiving special education
services for category six disabilities described in division (F)
of section 3317.013 of the Revised Code, including any student
described in division (D)(1)(b) of this section;
(h) Students receiving category one career-technical
education services, described in division (A)(1) of section
3317.014 of the Revised Code, including any student described in
division (D)(1)(b) of this section;
(i) Students receiving category two career-technical
education services, described in division (A)(2) of section
3317.014 of the Revised Code, including any student described in
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2072 S. B. No. 68 Page 73
As Introduced
division (D)(1)(b) of this section;
(j) Students receiving category three career-technical
education services, described in division (A)(3) of section
3317.014 of the Revised Code, including any student described in
division (D)(1)(b) of this section;
(k) Students receiving category four career-technical
education services, described in division (A)(4) of section
3317.014 of the Revised Code, including any student described in
division (D)(1)(b) of this section;
(l) Students receiving category five career-technical
education services, described in division (A)(5) of section
3317.014 of the Revised Code, including any student described in
division (D)(1)(b) of this section;
(m) English learners described in division (A) of section
3317.016 of the Revised Code, including any student described in
division (D)(1)(b) of this section;
(n) English learners described in division (B) of section
3317.016 of the Revised Code, including any student described in
division (D)(1)(b) of this section;
(o) English learners described in division (C) of section
3317.016 of the Revised Code, including any student described in
division (D)(1)(b) of this section;
(p) Students who are economically disadvantaged, as
defined by the department, including any student described in
division (D)(1)(b) of this section. A student shall not be
categorically excluded from the number reported under division
(D)(2)(p) of this section based on anything other than family
income.
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2100 S. B. No. 68 Page 74
As Introduced
The superintendent of each joint vocational school
district shall also indicate the city, local, or exempted
village school district in which each joint vocational district
pupil is entitled to attend school pursuant to section 3313.64
or 3313.65 of the Revised Code.
(E) In each school of each city, local, exempted village,
joint vocational, and cooperative education school district
there shall be maintained a record of school enrollment, which
record shall accurately show, for each day the school is in
session, the actual enrollment in regular day classes. For the
purpose of determining the enrollment of students, the
enrollment figure of any school shall not include any pupils
except those pupils described by division (A) or (D) of this
section. The record of enrollment for each school shall be
maintained in such manner that no pupil shall be counted as
enrolled prior to the actual date of entry in the school and
also in such manner that where for any cause a pupil permanently
withdraws from the school that pupil shall not be counted as
enrolled from and after the date of such withdrawal. There shall
not be included in the enrollment of any school any of the
following:
(1) Any pupil who has graduated from the twelfth grade of
a public or nonpublic high school;
(2) Any pupil who is not a resident of the state;
(3) Any pupil who was enrolled in the schools of the
district during the previous school year when assessments were
administered under section 3301.0711 of the Revised Code but did
not take one or more of the assessments required by that section
and was not excused pursuant to division (C)(1) or (3) of that
section;
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As Introduced
(4) Any pupil who has attained the age of twenty-two
years, except for veterans of the armed services whose
attendance was interrupted before completing the recognized
twelve-year course of the public schools by reason of induction
or enlistment in the armed forces and who apply for reenrollment
in the public school system of their residence not later than
four years after termination of war or their honorable
discharge;
(5) Any pupil who has a certificate of high school
equivalence as defined in section 5107.40 of the Revised Code.
If, however, any veteran described by division (E)(4) of
this section elects to enroll in special courses organized for
veterans for whom tuition is paid under the provisions of
federal laws, or otherwise, that veteran shall not be included
in the enrollment of students determined under this section.
Notwithstanding division (E)(3) of this section, the
enrollment of any school may include a pupil who did not take an
assessment required by section 3301.0711 of the Revised Code if
the department of education and workforce grants a waiver from
the requirement to take the assessment to the specific pupil and
a parent is not paying tuition for the pupil pursuant to section
3313.6410 of the Revised Code. The department may grant such a
waiver only for good cause in accordance with rules adopted by
the department.
The enrolled ADM, formula ADM, total ADM, category one
through five career-technical education ADM, category one
through three English learner ADM, category one through six
special education ADM, transportation ADM, and, for purposes of
provisions of law outside of Chapter 3317. of the Revised Code,
average daily membership of any school district shall be
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2160 S. B. No. 68 Page 76
As Introduced
determined in accordance with rules adopted by the department.
(F)(1) If a student attending a community school under
Chapter 3314., a science, technology, engineering, and
mathematics school established under Chapter 3326., or a
college-preparatory boarding school established under Chapter
3328. of the Revised Code is not included in the formula ADM
calculated for the school district in which the student is
entitled to attend school under section 3313.64 or 3313.65 of
the Revised Code, the department shall adjust the formula ADM of
that school district to include the student in accordance with
division (C)(2) of this section.
(2) If a student awarded an educational choice scholarship
is not included in the formula ADM of the school district in
which the student resides, the department shall adjust the
formula ADM of that school district to include the student.
(3) If a student awarded a scholarship under the Jon
Peterson special needs scholarship program is not included in
the formula ADM of the school district in which the student
resides, the department shall adjust the formula ADM of that
school district to include the student.
(G)(1)(a) The superintendent of an institution operating a
special education program pursuant to section 3323.091 of the
Revised Code shall, for the programs under such superintendent's
supervision, certify to the department, in the manner prescribed
by the director of education and workforce, both of the
following:
(i) The unduplicated count of the number of all children
with disabilities other than preschool children with
disabilities receiving services at the institution for each
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As Introduced
category of disability described in divisions (A) to (F) of
section 3317.013 of the Revised Code adjusted for the portion of
the year each child is so enrolled;
(ii) The unduplicated count of the number of all preschool
children with disabilities in classes or programs for whom the
district is eligible to receive funding under section 3317.0213
of the Revised Code adjusted for the portion of the year each
child is so enrolled, reported according to the categories
prescribed in section 3317.013 of the Revised Code.
(b) The superintendent of an institution with career-
technical education units approved under section 3317.05 of the
Revised Code shall, for the units under the superintendent's
supervision, certify to the department the enrollment in those
units, in the manner prescribed by the director of education and
workforce.
(2) The superintendent of each county board of
developmental disabilities that maintains special education
classes under section 3317.20 of the Revised Code or provides
services to preschool children with disabilities pursuant to an
agreement between the county board and the appropriate school
district shall do both of the following:
(a) Certify to the department, in the manner prescribed by
the department, the enrollment in classes under section 3317.20
of the Revised Code for each school district that has placed
children in the classes;
(b) Certify to the department, in the manner prescribed by
the department, the unduplicated count of the number of all
preschool children with disabilities enrolled in classes for
which the board is eligible to receive funding under section
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2218 S. B. No. 68 Page 78
As Introduced
3317.0213 of the Revised Code adjusted for the portion of the
year each child is so enrolled, reported according to the
categories prescribed in section 3317.013 of the Revised Code,
and the number of those classes.
(H) Except as provided in division (I) of this section,
when any city, local, or exempted village school district
provides instruction for a nonresident pupil whose attendance is
unauthorized attendance as defined in section 3327.06 of the
Revised Code, that pupil's enrollment shall not be included in
that district's enrollment figure used in calculating the
district's payments under this chapter. The reporting official
shall report separately the enrollment of all pupils whose
attendance in the district is unauthorized attendance, and the
enrollment of each such pupil shall be credited to the school
district in which the pupil is entitled to attend school under
division (B) of section 3313.64 or section 3313.65 of the
Revised Code as determined by the department.
(I) This division shall not apply on or after September
30, 2021.
(1) A city, local, exempted village, or joint vocational
school district admitting a scholarship student of a pilot
project district pursuant to division (C) of section 3313.976 of
the Revised Code may count such student in its enrollment.
(2) In any year for which funds are appropriated for pilot
project scholarship programs, a school district implementing a
state-sponsored pilot project scholarship program that year
pursuant to sections 3313.974 to 3313.979 of the Revised Code
may count in its enrollment:
(a) All children residing in the district and utilizing a
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2247 S. B. No. 68 Page 79
As Introduced
scholarship to attend kindergarten in any alternative school, as
defined in section 3313.974 of the Revised Code;
(b) All children who were enrolled in the district in the
preceding year who are utilizing a scholarship to attend an
alternative school.
(J) The superintendent of each cooperative education
school district shall certify to the director of education and
workforce, in a manner prescribed by the department, the
applicable enrollments for all students in the cooperative
education district, also indicating the city, local, or exempted
village district where each pupil is entitled to attend school
under section 3313.64 or 3313.65 of the Revised Code.
(K) If the director of education and workforce determines
that a component of the enrollment certified or reported by a
district superintendent, or other reporting entity, is not
correct, the director of education and workforce may order that
the district's enrolled ADM, formula ADM, or both be adjusted in
the amount of the error.
Sec. 5747.75. As used in this section, "eligible tuition
expenses" means the tuition paid to attend a nonchartered
nonpublic school, excluding such tuition paid for a school year
in which any portion of the tuition was paid from a scholarship
account authorized by section 3310.24 of the Revised Code.
A nonrefundable credit is allowed against a taxpayer's
aggregate liability under section 5747.02 of the Revised Code
for taxpayers with one or more dependents who attend a
nonchartered nonpublic school. The amount of the credit shall
equal to the lesser of the total eligible tuition expenses paid
by the taxpayer and, if filing a joint return, the taxpayer's
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2276 S. B. No. 68 Page 80
As Introduced
spouse during the taxable year for all of the taxpayer's
dependents to attend such a nonchartered nonpublic school or the
following amount, as applicable:
(A) If the taxpayer's or, if filing a joint return, the
taxpayer's and the taxpayer's spouses' spouse's total federal
adjusted gross income is less than fifty thousand dollars for
the taxable year, one thousand dollars;
(B) If the taxpayer's or, if filing a joint return, the
taxpayer's and the taxpayer's spouses' spouse's total federal
adjusted gross income equals or exceeds fifty thousand dollars,
one thousand five hundred dollars.
The credit shall be claimed in the order prescribed by
section 5747.98 of the Revised Code.
Section 2. That existing sections 3317.02, 3317.022,
3317.03, and 5747.75 of the Revised Code are hereby repealed.
Section 3. 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 4.
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A EDU DEPARTMENT OF EDUCATION AND WORKFORCE
BGeneral Revenue Fund
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2300 S. B. No. 68 Page 81
As Introduced
CGRF200550Foundation Funding - All
Students
$0 $51,000,000
DTOTAL GRF General Revenue Fund $0 $51,000,000
ETOTAL ALL BUDGET FUND GROUPS $0 $51,000,000
Section 5. 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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