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Bill Summary · HB 820

Summary of HB 820 (Ohio, 136th General Assembly)

Purpose and overall aim

HB 820 introduces a comprehensive set of provisions focused on radon testing in school facilities, creates radon-related tax credits for home mitigation, and provides targeted funding to support radon testing activities in schools. The bill also reorganizes and enacts specific provisions related to radon credits and the administration of those credits, with appropriations to support testing efforts.

Key provisions

1) Radon testing in school facilities

  • Defines “school facility” as any free-standing building owned or controlled by a school district board of education used for educational, athletic, or extracurricular activities.
  • Establishes a framework to divide Ohio school districts (city, exempted village, local, and joint vocational) into four groups for radon testing.
  • The Ohio Department of Education and Workforce must develop a testing schedule that ensures initial testing in all schools within each group no later than four years after the section’s effective date.
  • Subsequent testing must follow the American National Standards Institute (ANSI) protocol MA-MFLB-2023 or later revisions for radon and radon decay product measurements.
  • The testing requirements apply across various school types, including traditional public districts, chartered nonpublic schools (in coordination with the director of health), community schools (chartered as maintenance for community schooling), STEM schools, and college-preparatory boarding schools.

2) Testing responsibilities by school type

  • City, exempted village, local, joint vocational districts: must test per the department’s schedule and in coordination with health authorities under Chapter 3723.
  • Charter nonpublic schools: must test according to the same schedule as their local district.
  • Community schools, STEM schools, and college-preparatory boarding schools: must test according to the same district-determined schedule and must use licensed testers (Chapter 3723).

3) Radon testing professionals

  • All radon testing must be performed by individuals licensed under Chapter 3723 of the Revised Code.

4) Home radon mitigation tax credits

  • Creates refundable radon mitigation credits:
    • Home radon mitigation credit: up to $2,000 per street address, or the amount spent on purchase and installation, whichever is lesser; installation must be paid to a licensed radon installer (Chapter 3723).
    • The credit is available against state tax liabilities under sections 5747.02 (individuals) and 5751.02 (pass-through and individuals).
    • Credit is non-claimable if the taxpayer already claimed the radon credit under the other code section (to avoid double-dipping).

5) Tax credit ordering and carryforwards

  • Removes the old limits by establishing a mandatory order for applying various credits when calculating tax liability (both for aggregate tax and for individual credits):
    • Specifies a sequencing for both 5747.x and 5751.x credits, respectively.
    • Allows excess credit amounts to be carried forward where permitted by the specific credit.

6) Appropriations

  • Appropriates $14,000,000 in the General Revenue Fund (GRF) for the Environmental Health/Radiation Protection budget item to be used to conduct radon testing of school facilities, consistent with the testing sections above.
  • The appropriation covers fiscal year 2026 (operating) and 2027 (operating), with allocation details managed by the Director of Budget and Management.

7) Effective dates

  • The radon testing provisions generally apply to testing schedules established under the act, with the radon credits (5751.55 and 5747.88) applying to tax years/periods beginning Jan 1, 2027, for the enacted sections.

Who is affected

  • Public school districts (city, exempted village, local, joint vocational), chartered nonpublic schools, community schools, STEM schools, and college-preparatory boarding schools (all subject to testing requirements and licensed testers).
  • Individual and corporate taxpayers who incur home radon mitigation costs and may qualify for refundable radon mitigation credits.
  • Agencies and offices implementing radon testing protocols and administering credits.

Procedural and timeline notes

  • Testing must follow ANSI MA-MFLB-2023 protocol or later revisions.
  • Initial testing across four groups of districts must be completed within four years of the act’s effective date; subsequent testing per the ANSI protocol.
  • Tax credits for radon mitigation become available for tax years beginning in 2027.
  • The act includes a multi-credit ordering framework to standardize how various credits interact on a taxpayer’s liability.

Overall, HB 820 aims to increase radon awareness and mitigation both in schools and homes, while ensuring a structured approach to testing and providing targeted financial incentives.

Compiled from official sources — confirm details with the bill’s official record.

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