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Ohio Senate Bill 464 creates a refundable tax credit to offset employer costs for releasing skilled trades workers to teach

Original title: Allow a tax credit for compensation to skilled trades instructors

Last action · September 30, 2026: Referred to Ways and MeansSponsor: Mark Romanchuk

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Ohio Senate Bill 464 establishes a refundable tax credit for employers who compensate skilled trades instructors during to teach in approved construction or manufacturing programs. The tax credit is capped at $150 per hour of release time, with a maximum of $50,000 per employer annually and a statewide cap of $10 million per year. The program applies to eligible expenses incurred on and after January 1, 2027, and expires for expenses incurred after December 31, 2028.

Why it matters

Qualifying employers in manufacturing and construction can recover direct compensation expenses for workers who temporarily leave regular duties to provide instruction, pedagogical training, or lesson planning in approved technical programs.

Background
  • Mark Romanchuk serves as a member of the Ohio Senate representing District 22. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Qualifying employers

Employers who hire qualified instructors can apply for refundable tax credits up to $50,000 annually for release-time compensation.

Directly affected

Qualified instructors

Skilled trades workers receive regular compensation while released from normal duties to teach or receive pedagogical training.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who qualifies as an eligible instructor under Senate Bill 464?
An individual who has attained mastery of skills in a construction or manufacturing occupation, including mentors, technicians, specialists, or other skilled workers with documented proficiency through formal apprenticeship or on-the-job experience and formal training.
What expenses are covered by the tax credit?
Eligible expenses include compensation such as wages, fringe benefits, and other direct expenses paid to a qualified instructor while on , provided it matches their regular pay and does not deduct from their paid leave.
What is the maximum credit an employer can claim in a year?
The total amount of eligible expenses per employer qualifying for the credit cannot exceed $50,000 per calendar year, capped at $150 per hour of .

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

2 actions
  1. Sep 30, 2026SenateCommittee
    Referred to Ways and Means
  2. Jul 21, 2026SenateIntroduced
    Introduced

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Targeted Workforce Incentive

The bill establishes a specific funding mechanism connecting corporate tax credits directly to instructional release time for manufacturing and construction trades.

Connected Entities

Department of Job and Family Services, Department of Education and Workforce, United States Department of Labor and 2 more
OrganizationDepartment of Job and Family Services“Registers apprenticeship programs in accordance with Chapter 4139 of the Revised”Map →
OrganizationDepartment of Education and Workforce“Approves career-technical education programs under section 3317.161 of the Revis”Map →
OrganizationUnited States Department of Labor“Registers apprenticeship programs meeting National Apprenticeship Act standards”Map →
OrganizationGeneral Assembly of the State of Ohio“Legislative body enacting the bill”Map →
PersonMark Romanchuk“Senator, District 22, sponsor of Senate Bill 464”Map →

Sources

Open source document

www.legislature.ohio.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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