To authorize a temporary grant program for certain retailers that sell donated goods and to make an appropriation.
Summary
HB 100 would create a temporary state grant program for certain nonprofit retailers that sell donated goods and provide workforce services. The bill defines a “qualifying retailer” as a 501(c)(3) organization that operates retail stores selling donated tangible personal property and uses part of its revenue to provide job training, placement, and employment services for people facing workplace disadvantages such as disabilities, mental health issues, criminal history, veteran status, or homelessness.
Under the bill, eligible retailers could apply to the Ohio Department of Development for grants based on a portion of the state sales tax revenue they collected from consumers on sales of donated goods in the prior fiscal year. Grant money must be used exclusively for job training and placement services into competitive employment. The department would review applications, require annual reporting on grant use and workforce outcomes, and could recover funds that were not used for authorized purposes. No single retailer could receive more than $1 million in a fiscal year.
Impact
HB 100 would add a new grant program to Ohio law administered by the Department of Development and funded through a new General Revenue Fund appropriation item, Nonprofit Workforce Grant, at $5 million in each of fiscal years 2026 and 2027. The bill does not change the underlying sales tax statute, but it ties grant eligibility and award amounts to sales tax collected on donated-goods retail sales and creates new reporting, oversight, and recoupment requirements for participating nonprofits. It would directly affect qualifying nonprofit retailers, workforce development providers, and the Department of Development.
Sentiment
Based on the bill text and available context, the measure appears generally supportive of nonprofit workforce programs and organizations that employ and train people with barriers to employment. There is no recorded committee testimony or vote history in the provided materials, and the bill is shown as introduced only, so no formal legislative sentiment can be inferred beyond the proposal itself. The structure of the bill suggests an intent to provide targeted state support rather than broad tax relief or general spending.
Contention
The main policy question raised by the bill is whether state grant dollars should be used to reimburse or supplement nonprofit retailers that already collect sales tax on donated goods, and whether the program should be limited to organizations with both retail operations and workforce-development missions. Potential points of contention include the size of the appropriation, the cap of up to $1 million per retailer per year, and the administrative burden of proving eligibility and reporting outcomes. Another possible issue is the narrow definition of qualifying retailers, which may exclude other nonprofits that provide employment services but do not operate donated-goods retail stores.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
To amend sections 3505.01 and 3505.10 of the Revised Code to modify the deadline for a political party to certify its nominees for President and Vice-President to the Secretary of State.
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To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.