To amend sections 3301.50, 3301.53, 3301.54, 3301.56, 3313.48, 3313.64, 3313.646, 3313.842, 3313.98, 3313.981, 3314.03, 3314.08, 3317.011, 3317.0110, 3317.02, 3317.0213, 3317.03, 3321.01, 3321.05, 3323.02, 5753.021, and 5753.031 and to enact sections 3301.542, 3301.591, 3301.592, 3313.6415, and 3317.083 of the Revised Code to increase the rate of the sports gaming tax on certain operators, to require all-day kindergarten, to establish universal preschool programs, and to name this act the Preschool for All Act.
HB800, titled the Preschool for All Act, would make broad changes to Ohio education law centered on expanding early childhood education and changing how preschool and kindergarten are funded and delivered. The bill sets a statewide goal of implementing universal preschool programs and all-day kindergarten beginning July 1, 2031, and directs the Department of Education and Workforce to survey school districts and stakeholders, gather implementation data, and report costs and legal issues to the Legislative Service Commission. It also expresses legislative intent to provide one-time funding for districts to carry out those requirements, outside the normal school foundation formula.
The bill would also create a waiver process allowing districts to delay compliance for up to two additional school years, with a final cutoff on waivers after the 2033-2034 school year. In addition, it would require school districts and certain preschool providers to meet new staffing, credentialing, and salary standards, including a minimum annual salary of $35,000 for preschool head teachers, and it would establish new rules for preschool program quality, staffing ratios, and parent access. The bill expands the statutory framework for preschool programs operated by districts, community schools, and other providers, and adds a new mechanism for districts to outsource or jointly operate preschool programs with qualifying providers.
HB800 would also revise school funding law by increasing the sports gaming tax from 20% to 33% for most operators with at least a 2.25% market share beginning in 2028, while keeping the 20% rate for smaller operators. Revenue from that tax would continue to support education and problem-gambling programs, but the bill would create a new sports gaming profits preschool fund dedicated to public-school preschool programs. The bill further revises school funding formulas and reporting rules to account for preschool, kindergarten, special education, and enrollment changes tied to the new preschool and all-day kindergarten requirements.
The overall sentiment reflected in the available materials is limited because the bill was only introduced and there were no committee transcripts or recorded votes provided. Based on the bill’s structure, it appears to be a policy-forward proposal aimed at expanding early learning access and creating a dedicated revenue stream for it, while also imposing significant implementation planning and funding requirements on the state and school districts. Because no debate or vote history is available, there is no documented public consensus or opposition in the provided record.
Potential points of contention are likely to include the cost of universal preschool and all-day kindergarten, the adequacy and source of funding, the new staffing and salary mandates for preschool programs, and the phased-in compliance timeline. Districts may also object to the administrative burden of surveys, reporting, waivers, and program redesign, while sports gaming operators may oppose the higher tax rate and the creation of a preschool earmark from gaming revenue.
HB800 would substantially amend Ohio’s education and gaming tax statutes. It would add new sections governing preschool implementation planning, district waivers, preschool staffing and salary standards, and district contracting for preschool services, while revising school attendance, enrollment, and funding provisions to incorporate universal preschool and all-day kindergarten. It would also amend the sports gaming tax statutes to raise the tax rate for most operators and create a dedicated preschool funding stream, affecting the distribution of gaming revenue and the state treasury funds used for education and gambling-related purposes.
No committee testimony or vote history was provided, so there is no recorded legislative sentiment to summarize from debate or roll calls. From the bill text alone, the proposal appears strongly pro-education and pro-early-childhood-expansion, with an emphasis on long-term statewide implementation and dedicated funding. At the same time, the bill’s detailed mandates and tax increase suggest it could draw concern from school districts, preschool providers, and sports gaming operators over cost, feasibility, and regulatory burden.
The main likely points of contention are funding, implementation timing, and regulatory burden. School districts may question whether the promised one-time funding will cover the cost of universal preschool and all-day kindergarten, especially given the bill’s staffing, salary, and facility requirements. Preschool providers and districts may also object to the new compliance rules and the waiver process, while sports gaming operators may oppose the higher tax rate and the diversion of revenue to a preschool fund. The bill’s phased implementation and waiver provisions appear designed to address these concerns, but they also underscore the scale of the operational changes required.