To amend section 131.44 and to enact section 5501.62 of the Revised Code and to amend Section 755.30 of H.B. 33 of the 135th General Assembly to codify it as section 5501.61 of the Revised Code to allocate a portion of any state revenue surplus to a program that funds certain road and bridge projects.
Summary
HB151 would change how Ohio handles year-end state revenue surpluses. Under current law, surplus revenue is generally used to replenish the budget stabilization fund and then may be directed according to existing statutory priorities. This bill keeps the budget stabilization fund first in line, but after that it creates a new expanded sales tax holiday fund and a new Connect4Ohio fund, and it directs remaining surplus revenue into those accounts. The expanded sales tax holiday fund would be used to finance an annual sales tax holiday if its balance reaches a specified threshold, while the Connect4Ohio fund would support transportation projects.
The bill also codifies the Connect4Ohio program in the Revised Code and places it under the administration of the Ohio Department of Transportation. The program is intended to improve transportation connections statewide, with a focus on completing corridor projects, reducing traffic bottlenecks, and supporting road and bridge work, especially in rural counties and projects connecting multiple rural counties. The bill further requires the Director of Budget and Management to transfer most of the existing Expanded Sales Tax Holiday Fund balance into the new Connect4Ohio Fund shortly after enactment, leaving $250 million in the holiday fund.
In practical terms, HB151 would amend section 131.44 of the Revised Code and create section 5501.62, while also codifying the existing Connect4Ohio program as section 5501.61. It would redirect state fiscal surplus dollars into transportation infrastructure funding and preserve a dedicated reserve for future sales tax holidays. The bill also affects how money is moved among state funds and how revenue losses from a sales tax holiday are reimbursed to the general revenue fund and local government-related funds.
The overall sentiment in the available record appears neutral to favorable toward infrastructure investment, but the bill has only been introduced and has no recorded committee testimony or votes in the provided materials. Because of that, there is no documented public debate to show broad support or opposition. The structure of the bill suggests a policy preference for using surplus revenue to fund roads and bridges while still maintaining a mechanism for consumer tax relief through sales tax holidays.
The main point of potential contention is the use of surplus revenue: supporters may favor directing excess state funds toward transportation projects and rural connectivity, while critics could question diverting money away from other budget priorities or the size and timing of the sales tax holiday reserve. Another possible issue is the emphasis on rural counties and specific TRAC-listed projects, which may raise concerns about geographic allocation and whether the program sufficiently addresses statewide transportation needs.
Impact
HB151 would revise Ohio’s surplus revenue allocation rules in section 131.44 of the Revised Code and create a new Connect4Ohio Fund in section 5501.62. It would also codify the Connect4Ohio program as section 5501.61, placing administration with the Department of Transportation and tying funding to road, bridge, corridor, and congestion-relief projects, especially in rural areas. The bill would require a post-enactment transfer of most of the existing Expanded Sales Tax Holiday Fund balance into the new transportation fund, while preserving $250 million for future sales tax holidays.
Sentiment
The available record shows no committee votes or testimony, so there is no formal evidence of support or opposition from hearings. Based on the bill text, the measure appears designed to appeal to both infrastructure advocates and supporters of periodic sales tax holidays, suggesting a generally pragmatic and positive policy framing. Any sentiment that can be inferred is cautious support for using surplus revenue to fund transportation improvements while retaining a consumer tax-relief reserve.
Contention
The likely points of contention are fiscal priorities and fund allocation. Supporters of transportation spending may favor directing surplus revenue to road and bridge projects and rural connectivity, while opponents may prefer keeping more surplus for other state needs, tax relief, or broader budget reserves. The bill’s requirement to reserve and manage a large sales tax holiday fund, and its focus on specific TRAC project lists and rural counties, could also draw scrutiny over whether the distribution is equitable and whether the program should be funded from surplus revenue at all.
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.
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 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 delay the deadline for a major political party to certify its presidential and vice presidential candidates to the Secretary of State for the 2024 general election.