Ohio has pressing needs for public investment, from stemming the drug epidemic to preventing infant mortality; fixing the unconstitutional school funding system to making college affordable. Taxpayer revenues should be used for public services that benefit everyone, not for special tax breaks. The House is right in eliminating this tax break. The Senate should concur.

This report provides 10 aggressive strategies that tackles multiple industry sectors and makes Ohio more sustainable.

The executive budget provides funding to meet new needs of local governments. However, the local governments have experienced executive budget loss in recent years. The report provides recommendations to protect invest ments in child protective serives, provide additional state funding, and rebuild revenue share through the LGF.

LLC loophole is a reduced taxes on business income. It was designed as a tool to spur creation of new firms and create jobs but the emplyment and overall economy does not increase.

Senate Bill 3, under consideration in the Ohio Senate, seeks to provide addiction treatment instead of incarceration to Ohioans charged with possession of certain drugs. As introduced, SB 3 would reclassify some low-level drug offenses from felonies to misdemeanors. This is an important reform for Ohio. This analysis finds that, as introduced, SB 3 would provide treatment for some Ohioans who would otherwise face time in prison. Exceptions in the bill, however, would exclude many Ohioans who could benefit.

Tax breakes causes revenue forgone and lower tax liability. The report lists that tax breaks on vendor discount, snowbirds break, building and construction materials, drug distributors and data centers should be tighter and the reasons. Moreover, it lists that the tax breaks on timeshare in jet planes precious metal and coins, private shcool tuition, beauty partk, egg producers, tobacco and alcohol products, and grain handlers should be repealed and reasons.

The report lists the data analyzed by the state on payment rates for children care. The key findings are only a few states' paid the correct rate and tiered rates are higher than the recommendation level. More support and funding should be placed on children care by the government

Many children faced homelessness in their early childhood which will affect their future development. Protecting education opportunity and eliminating housing discrimination is important for homeless children.

The report lists the data analyzed by the state on payment rates for children care. The key findings are only a few states' paid the correct rate and tiered rates are higher than the recommendation level. More support and funding should be placed on children care by the government

High-quality childcare is expansive in Michigan. The government needs to expand childcare services. The government must also improve payments for child care providers accepting children with subsidies and expand eligibility for child care assistance.