To amend sections 5747.98 and 5751.98 and to enact sections 3301.93, 3313.861, 3314.861, 3326.861, 3328.861, 5747.88, and 5751.55 of the Revised Code to require radon testing in school facilities, create home radon mitigation income and commercial activity tax credits, and to make an appropriation.
HB820 would require radon testing in school facilities across Ohio and create two new refundable tax credits for the cost of installing a home radon mitigation system: one against the state individual income tax and one against the commercial activity tax. The bill directs the Department of Education and Workforce to divide school districts into four groups and set a testing schedule so that all schools complete initial radon testing within four years of the bill’s effective date. It also requires subsequent testing to follow recognized ANSI radon measurement standards and specifies that testing must be performed by licensed radon professionals.
The bill applies the testing requirement to public school districts, community schools, STEM schools, college-preparatory boarding schools, and chartered nonpublic schools, with each school type generally following the schedule for the district where it is located. It creates a refundable credit of up to $2,000 per street address for qualifying home radon mitigation system installation costs, and a parallel refundable credit for businesses subject to the commercial activity tax. The credits cannot be claimed twice for the same expenses, and the tax provisions would apply to taxable years and tax periods beginning on or after January 1, 2027. The bill also includes a $14 million appropriation for the Department of Health to carry out school radon testing.
Because the bill was introduced and referred to the House Health Committee, there is no recorded vote or formal committee testimony in the provided materials. The overall sentiment reflected by the bill’s structure is preventive and public-health oriented, with a focus on reducing radon exposure in schools and homes through mandatory testing and financial incentives for mitigation. The appropriation suggests the sponsor intends the program to be actively implemented rather than merely advisory.
The main points of potential contention are likely to be cost, administrative burden, and compliance requirements. School districts and nonpublic school operators may be concerned about the logistics of testing every facility on a phased schedule, the need to use licensed testers, and the coordination with state health officials. Tax policy concerns may also arise over the new refundable credits and the state revenue impact, especially because the bill adds both an income tax credit and a CAT credit while also funding the testing program with a dedicated appropriation.
HB820 would add new sections to the Revised Code requiring radon testing in school facilities and establishing refundable radon mitigation tax credits for individuals and businesses. It would affect the Department of Education and Workforce, the Department of Health, public school districts, chartered nonpublic schools, community schools, STEM schools, college-preparatory boarding schools, and taxpayers eligible for the new credits. The bill also amends the tax credit ordering statutes in the income tax and commercial activity tax chapters to incorporate the new refundable credits, and it appropriates $14 million from the General Revenue Fund for school radon testing.
No votes or committee transcripts were provided, so there is no documented floor or committee sentiment to measure. Based on the bill text, the measure appears broadly supportive of public health and child safety, with a preventive approach to radon exposure in schools and homes. The inclusion of a state appropriation and tax incentives suggests the sponsor is framing the bill as a practical mitigation measure rather than a purely regulatory mandate.
Likely areas of contention include the cost of compliance for schools and the state, the feasibility of completing testing on the proposed timeline, and whether the state should subsidize private mitigation costs through refundable credits. School operators may object to the administrative burden of coordinating licensed testing and follow-up mitigation, while fiscal conservatives may question the $14 million appropriation and the revenue effects of the new credits. Another possible issue is whether the bill’s requirements should apply uniformly to all school types, including chartered nonpublic schools and other non-district operators.