HB 800: Enact the Preschool for All Act

As Introduced
136th General Assembly
Regular Session
2025-2026

Representatives Lett, Robinson
Cosponsors: Representatives Abdullahi, Baker, Brennan, Brent, Brownlee, Bryant Bailey, Cockley, Glassburn, Grim, Hall, D., Humphrey, Isaacsohn, Jarrells, Lawson-Rowe, McNally, Miller, J., Mohamed, Piccolantonio, Rader, Rogers, Russo, Sigrist, Sims, Somani, Synenberg, Sweeney, Thomas, C., Tims, Troy, Upchurch, White, E.

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.

Section 1. That sections 5753.021 and 5753.031 be amended and sections 3301.591 and 3301.592 of the Revised Code be enacted to read as follows:

(A) The department of education and workforce shall conduct a survey of, and hold stakeholder meetings with, each city, local, and exempted village school district regarding the implementation of preschool programs and all-day kindergarten on and after July 1, 2031. The survey shall solicit input from districts about the structural challenges or issues districts must address to facilitate that implementation. The survey shall request information about all of the following:

1. Classroom and school building capacity;
2. Teacher and staff shortages and extended hours;
3. Teacher and staff professional development and standards;
4. Transportation;
5. Time and cost burden estimates for the implementation;
6. Any other potential issues related to the new programs and requirements.

(B) In addition to the requirements under division (A) of this section, the department of education and workforce shall solicit information, in a form and manner determined by the department, about the statewide implementation of preschool programs and all-day kindergarten from all of the following:

1. The Ohio federation of teachers;
2. The Ohio education association;
3. The Ohio school boards association;
4. The buckeye association of school administrators;
5. The Ohio association of school business officials;
6. The Ohio association of elementary school administrators;
7. The Ohio association of secondary school administrators.

(C) The department of education and workforce shall complete its responsibilities under divisions (A) and (B) of this section not later than February 1, 2027. The department of education and workforce shall share all the survey data and information from the stakeholder outreach required under divisions (A) and (B) of this section with the department of children and youth once that department is established. The department of education and workforce shall invite the department of children and youth to participate in any stakeholder meetings it conducts as part of that outreach.

(D) Not later than February 15, 2027, the department of education and workforce shall prepare a report regarding the findings of the stakeholder outreach required under divisions (A) and (B) of this section. The department of education and workforce shall submit to the legislative service commission the report and the unfiltered survey data and information provided by stakeholders.

(E) Not later than March 15, 2027, the legislative service commission shall do all of the following:

1. Prepare a report that describes the law and estimated costs associated with implementing preschool programs and all-day kindergarten on and after July 1, 2031;
2. Conduct a public presentation regarding the report prescribed under this division to each of the following:
   1. The finance committee of the house of representatives;
   2. The standing committee of the house of representatives that considers primary and secondary education legislation;
   3. The finance committee of the senate;
   4. The standing committee of the senate that considers primary and secondary education legislation;
   5. The state board of education.
3. Transmit the report prescribed under this division to all of the following:
   1. The governor;
   2. The office of budget and management;
   3. The facilities construction commission.

(F) It is the intent of the general assembly to provide one-time funding to school districts in the main operating and capital budgets of the 136th general assembly for the purposes of implementing preschool programs and all-day kindergarten on and after July 1, 2031. It is the intent of the general assembly, if funding is provided, to establish a method to distribute that one-time funding outside of the distribution of state core foundation funding under Chapter 3317. of the Revised Code. The general assembly shall consider providing a total amount of the funding that is not less than the cost estimate included in the legislative service commission's report under division (E) of this section. If the total amount of funding is less than that cost estimate, the speaker of the house of representatives, the president of the senate, and the governor shall issue a public statement regarding why the total amount of funding was not provided.

(A) A city, local, or exempted village school district may submit to the department of education and workforce a request for a waiver from complying with the preschool and all-day kindergarten requirements in Chapters 3301., 3313., 3314., 3317., 3321., and 3323. of the Revised Code scheduled to take effect in the 2031-2032 school year.

(B) A request for a waiver shall be submitted not later than the first day of February prior to the school year for which the district is seeking the waiver. Prior to submitting the request, the district's board of education shall hold a public hearing on the issue and adopt a resolution requesting the waiver.

(C) (1) Within thirty days after receiving a request under division (B) of this section, the department shall approve or disapprove the request and notify the district.

(2) If the department disapproves a waiver request, the district may appeal the decision within 15 days after receiving notice of the waiver's denial. The appeal shall be made to the state board of education.

(D) Within fifteen days after receiving the appeal request under division (C) (2) of this section, the state board shall conduct a public hearing regarding the appeal. At that public hearing, the district superintendent and the deputy director of primary and secondary education shall each make a presentation to the state board regarding the disapproval and the state board shall vote on whether to approve or disapprove the appeal. If a majority of the members of the state board vote in favor of the appeal, the waiver is approved, notwithstanding the department's denial under division (C) of this section.

(E) A district that has a waiver approved under this section may request an extension of that waiver to the 2032-2033 school year. A district that has a waiver extended to the 2032-2033 school year may request an additional extension of that waiver to the 2033-2034 school year. The procedure for requesting a waiver extension is the same as the procedure for requesting an initial waiver.

(F) Notwithstanding anything in the Revised Code to the contrary, a school district that has a waiver or waiver extension approved under this section shall provide and administer kindergarten and preschool instruction in the same manner as that instruction was required to be provided on June 30, 2031.

(G) Beginning with the 2033-2034 school year and each school year thereafter, the department shall cease granting waivers under this section.

(A) For the purposes of funding the education needs of this state, funding efforts to alleviate problem sports gaming, and defraying the costs of enforcing and administering the law governing sports gaming and the tax levied by this section, a tax is hereby levied on the sports gaming receipts of received by a sports gaming proprietor at the rate of twenty per cent of the sports gaming receipts received by the proprietor from the operation of sports gaming in this state. The tax is levied as follows:

1. For tax periods beginning before January 1, 2028, twenty per cent of sports gaming receipts;
2. For tax periods beginning on or after January 1, 2028, as follows:
   1. Twenty per cent, in the case of sports gaming receipts received by a sports gaming proprietor whose share of the sports gaming market in this state is less than two and one-quarter per cent;
   2. Thirty-three per cent, in the case of sports gaming receipts received by all other sports gaming proprietors.

(B) In June and December of each year, the casino control commission shall determine the percentage share of the sports gaming market in this state held by each sports gaming proprietor. That determination shall apply for the purposes of calculating the tax due under division (A) of this section for the six-month period that begins on the first day of the first month after the determination is made.

(C) The tax imposed under this section is in addition to any other taxes or fees imposed under the Revised Code.

(A) For the purpose of receiving and distributing, and accounting for, revenue received from the tax levied by section 5753.021 of the Revised Code and from fines imposed under Chapter 3775. of the Revised Code, the following funds are created in the state treasury:

1. The sports gaming revenue fund;
2. The sports gaming tax administration fund, which the tax commissioner shall use to defray the costs incurred in administering the tax levied by section 5753.021 of the Revised Code;
3. The sports gaming profits education fund, which shall be used for the support of public and nonpublic education for students in grades kindergarten through twelve as determined in appropriations made by the general assembly;
4. The problem sports gaming fund;
5. The sports gaming profits preschool fund, which shall be used to fund preschool programs that are licensed under sections 3301.52 to 3301.59 of the Revised Code and operated by public schools.

(B) (1) All of the following shall be deposited into the sports gaming revenue fund:

1. All money collected from the tax levied under section 5753.021 of the Revised Code;
2. The remainder of the fees described in division (G) (2) of section 3775.02 of the Revised Code, after the Ohio casino control commission deposits the required amount in the sports gaming profits veterans fund under that division;
3. Unclaimed winnings collected under division (F) of section 3775.10 of the Revised Code;
4. Any fines collected under Chapter 3775. of the Revised Code.

(2) All other fees collected under Chapter 3775. of the Revised Code shall be deposited into the casino control commission fund created under section 5753.03 of the Revised Code.

(C) (1) From the sports gaming revenue fund, the director of budget and management shall transfer as needed to the tax refund fund amounts equal to the refunds certified by the tax commissioner under section 5753.06 of the Revised Code and attributable to the tax levied under section 5753.021 of the Revised Code.

(2) Not later than the fifteenth day of each month, the director of budget and management shall transfer from the sports gaming revenue fund to the sports gaming tax administration fund the amount necessary to reimburse the department of taxation's actual expenses incurred in administering the tax levied under section 5753.021 of the Revised Code.

(3) On or before the fifteenth day of the month following the end of each calendar quarter beginning on or after January 1, 2028, the director of budget and management shall transfer an amount from the sports gaming revenue fund to the sports gaming profits preschool fund. The amount shall equal thirteen thirty-thirds of the amount in the sports gaming fund remaining after making the transfers required by divisions (C) (1) and (2) of this section, multiplied by a fraction, the denominator of which is the total amount deposited in the sports gaming revenue fund since the last transfer under this division and the numerator of which is the portion of that amount that is attributable to the tax levied under division (A) (2) (b) of section 5753.021 of the Revised Code.

(4) Of the amount in the sports gaming revenue fund remaining after making the transfers required by divisions (C) (1) and (2) to (3) of this section, the director of budget and management shall transfer, on or before the fifteenth day of the month following the end of each calendar quarter, amounts to each fund as follows:

1. Ninety-eight per cent to the sports gaming profits education fund;
2. Two per cent to the problem sports gaming fund.

(D) All interest generated by the funds created under this section shall be credited back to them.

Section 3. That 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.