HB854

Provide tuition-free public higher education; levy taxes

Introduced·5/12/26
Introduced Text

Provides tuition-free public higher education in Ohio by levying taxes on high-income individuals, trusts, and estates.

The bill establishes a state-subsidized, tuition-free public higher education system in Ohio. It achieves this by imposing an annual tax on individuals, trusts, and estates with a modified adjusted gross income, modified Ohio taxable income, or Ohio taxable income exceeding $500,000. The tax rates vary based on the income level, ranging from 2.75% to 7.5%. The revenue generated from this tax is directed to the Ohio free college fund, which is used to cover tuition costs for eligible students at state institutions of higher education.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Workforce and Higher Education Committee
Next
Committee decision

Sponsors

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6
0
Democratic CaucusRepublican Caucus

History

May 13

House

Referred to committee: Workforce and Higher Education

May 12

House

Introduced