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Ohio House Research

HB 96: Six Policy Domains in One Bill

How Ohio's FY2026-2027 budget simultaneously touched education funding, Medicaid oversight, data center taxation, tax structure, Medicaid expansion, and public records.

Published June 8, 2026

About this document

Ohio’s main operating budget for FY2026-2027, House Bill 96, was signed into law by Gov. Mike DeWine in June 2025 with 67 line-item vetoes. The bill contained provisions touching at least six major policy domains simultaneously. Each domain has been reported on individually by different outlets. This document assembles the publicly available reporting across all six into a single reference.

Every factual claim is cited to a specific source. Verification links and instructions are provided throughout.

Verify the full bill text: legislature.ohio.gov → search HB 96 → select “As Enrolled” or “As Signed by Governor” version

How a budget bill works in Ohio

Ohio passes a biennial operating budget every two years. The budget bill must pass — the state cannot function without it. Because it must pass, the budget becomes a vehicle for policy provisions that might not survive as standalone bills.

The budget is drafted in the House, amended in the Senate, and reconciled in conference committee. In the 136th General Assembly, Speaker Matt Huffman (R-Lima) chairs the Rules and Reference Committee, which controls what reaches the floor. Rep. Brian Stewart (R-Ashville), who received $15,808 from Huffman’s candidate campaign committee in 2024, chairs House Finance, which shapes the budget. Both served on the HB 96 Conference Committee.

The governor may sign the bill, veto it entirely, or issue line-item vetoes on specific provisions. Gov. DeWine issued 67 line-item vetoes on HB 96. The legislature may override vetoes with a three-fifths vote in both chambers.

Sources:

The six domains

1. Education funding

What HB 96 did:

The budget abandoned the Fair School Funding Plan (FSFP), a bipartisan formula developed under former Speaker Bob Cupp (R-Lima) and Rep. John Patterson (D-Jefferson) to address Ohio’s decades-long school funding crisis. The FSFP was enacted in the previous biennium budget but never fully funded.

HB 96 replaced it with a different formula. The Lima News headline: “Huffman, House GOP propose school funding change, dump DeWine priorities in state budget.”

Documented impacts:

Lima City Schools lost $2.48 million under the new formula. In October 2025, Allen County school superintendents and treasurers published a joint open letter stating:

“In 2002, Ohio ranked 35th nationally in state funding for K-12 education. By 2023, we had plummeted to 45th, among the worst in the nation.”

“Ohio’s state share of education funding dropped from 44.8% to just 33.5%, 11.2 percentage points below the national average.”

By April 2026, Lima City Schools faced a deficit large enough to require a community meeting.

The Delphos earmark:

The same budget that cut formula funding for districts like Lima included a $20 million one-time capital earmark for Delphos City Schools to build a new middle school. Delphos straddles Allen and Van Wert counties. The Allen County portion falls in Huffman’s District 78; the Van Wert County portion falls in Rep. Roy Klopfenstein’s District 82. Klopfenstein received $2,500 from Huffman’s committee in 2024.

Gov. DeWine celebrated the award on March 30, 2026, stating: “This project would not have been possible without the support of the General Assembly, including Senate President Rob McColley, House Speaker Matt Huffman, State Representative Roy Klopfenstein, and State Senator Susan Manchester.”

Verify:

2. Medicaid oversight

What HB 96 did:

Abolished the Joint Medicaid Oversight Committee (JMOC), a bipartisan legislative body with dedicated staff and an independent mandate to examine Ohio Medicaid contracts and spending. No other Ohio legislative body combined JMOC’s bipartisan membership, dedicated staff, and independent investigatory authority. The Auditor of State, the standing Medicaid committees, and the Department’s internal compliance unit all retained oversight roles, but none had JMOC’s specific fraud investigation mandate.

Bloomberg Law reported: “Hours before Ohio legislators voted on the must-pass state budget, top negotiators slipped in a provision to disband a committee probing multi-billion dollar contracts.”

Senate Medicaid Committee Chairman Mark Romanchuk led the effort. Huffman supported it, telling WEWS reporter Morgan Trau on camera that JMOC “essentially wasn’t effective in trying to get to the bottom of these things.” The Heartland Signal, a progressive outlet, characterized Huffman’s position as a “years-long vendetta” against JMOC — that is their editorial framing, not Huffman’s language.

What happened next:

Ten months later, on May 13, 2026, the Daily Wire reported widespread Medicaid fraud in Ohio. Huffman blamed DeWine the same day. Within 27 days, the legislature was considering HB 795, the SHIELD Act. The bill has been rewritten twice: the June 3 version added aggressive provisions including a family caregiver ban, which drew organized opposition. The June 8 version stripped those provisions and replaced them with expanded managed care organization authority and deferred enforcement infrastructure. A committee vote is expected before the June 10 recess.

The full sequence is documented in “Ohio Medicaid Oversight, HB 795, and Campaign Finance: A Public Records Compilation.”

Verify:

3. Data center taxation

What HB 96 did:

Eliminated the state sales tax exemption for data centers. The exemption, in place since 2014, cost $1.4 billion more than expected in 2025 alone, according to the Ohio Department of Taxation.

DeWine vetoed this provision. The legislature has not reached the 60 votes needed to override, but leadership has signaled intent to keep trying. Huffman identified “a bill on data centers” as one of his “four big issues” for the final session days before June 10.

The political dynamics:

The data center tax exemption cuts across partisan lines. Building trades unions benefit from construction. Tech companies benefit from the exemption. Rural communities bear infrastructure costs (water, electricity, roads) without proportional tax revenue.

Ohio Secretary of State filings for MATT HUFFMAN FOR OHIO (master_key 10592) show that building trades unions were among Huffman’s largest donor sectors, contributing over $400,000 since 2019. Utilities relevant to the data-center tax fight contributed over $67,000. These figures can be verified at ohiosos.gov/campaign-finance by searching Huffman’s committee contributions and filtering by contributor name for building trades and utility PACs.

Verify:

4. Tax structure

What HB 96 did:

Moved Ohio toward a flatter income tax by reducing brackets and lowering rates. Supporters framed this as property tax relief. Critics, including House Minority Leader Dani Isaacsohn, argued the changes primarily benefit higher-income earners while shifting the burden to local property taxes.

Speaker Huffman’s own press release on the budget’s passage was titled: “Ohio House Passes Budget to Deliver Billions in Historic Property Tax Relief for Ohioans.”

Isaacsohn argued the changes benefit wealthier Ohioans while pushing the burden onto local property taxes, worsening the school funding dynamic described in Domain 1. The Allen County superintendents’ letter: “Real property tax relief must involve the state of Ohio stepping up to fulfill its responsibility to fund public education.”

Cory Parent’s Substack analysis “The Invention of the Property Tax Crisis” documented how the property tax issue was framed politically.

Verify:

5. Medicaid expansion trigger

What HB 96 did:

Included a provision that automatically ends Ohio’s Medicaid expansion if the federal government reduces its funding share below a specified threshold. About 770,000 Ohioans gained coverage under the ACA’s Medicaid expansion. The trigger means those individuals could lose coverage without any additional vote or debate. The termination is automatic.

Gov. DeWine did not veto this provision.

Current relevance:

As of June 2026, the federal budget process includes active discussion of changes to the Medicaid matching rate. If the federal match is reduced, Ohio’s trigger could activate, removing coverage for approximately 770,000 people without any Ohio legislative action.

Verify:

  • HB 96 enrolled text: legislature.ohio.gov → search HB 96 → search for Medicaid expansion or federal medical assistance percentage (FMAP) provisions
  • Medicaid expansion enrollment: Ohio Department of Medicaid enrollment data; estimates of 770,000+ from multiple news sources covering the budget
  • Rachel Coyle identified this provision in her budget coverage: rachelcoyle.wtf, Jun./Jul. 2025

Note: The original sourcing for the 770,000 figure comes from coverage of the HB 96 budget debate. Readers should verify the current enrollment figure through the Ohio Department of Medicaid dashboard.

6. Public records exemption

What HB 96 did:

Exempted communications between legislators and their aides from public records requests. The Rooster (D.J. Byrnes) reported this in his July 14, 2025 investigation “No one man should have all that power”:

Ohio’s State Legislature inserted a provision into a 6,000-page biennial budget sealing communications between legislators and their aides from public records requests. Governor Mike DeWine declined to issue a line-item veto.

What Byrnes’s records requests revealed:

Byrnes filed a public records request on May 16, 2025, before HB 96 was signed in June 2025, so his request was processed under the pre-exemption rules. The returned records revealed:

  • Location alerts about Byrnes at the Statehouse. Reps. Sarah Fowler Arthur and Tex Fischer (who received $15,499.69 from Huffman’s committee in 2024) were among those alerted.
  • Signal messaging app in use. Rep. Jack Daniels’s submitted texts contained Signal app graphics, confirming legislators use encrypted messaging platforms.
  • Selective compliance across offices. Rep. Eric Synenberg’s records folder contained communications that Rep. Matt Kishman’s office failed to submit, suggesting inconsistent responses to records requests even before the exemption.

The HB 96 exemption makes it harder to obtain this kind of documentation going forward. Byrnes’s request succeeded because it was filed before the exemption took effect. A similar request today would fall under the new exemption.

Verify:

Timeline: HB 96 from Introduction to Present Consequences

DateEventDomain(s)Source
Apr. 1, 2025Ohio House Republicans introduce budget. Huffman proposes school funding changes, drops DeWine priorities.Education, TaxOCJ, Apr. 1; Lima News, Apr. 2
Apr. 9, 2025Ohio House passes HB 96. Huffman: “Billions in Historic Property Tax Relief.”Tax, EducationOhio House, Apr. 9
Jun. 2025Conference committee reconciles House and Senate versions. JMOC elimination, Medicaid expansion trigger, public records exemption, and Delphos earmark added or finalized during negotiations. Budget signed by DeWine with 67 line-item vetoes. Data center exemption elimination vetoed. Medicaid expansion trigger NOT vetoed. Public records exemption NOT vetoed.All sixThe Rooster, May 15, 2026 (JMOC); The Rooster, Jul. 14, 2025 (records)
Jul. 1, 2025Budget takes effect. FSFP abandoned. Lima City Schools loses $2.48M.EducationLima City Schools
Jul. 14, 2025The Rooster publishes “No one man should have all that power,” revealing public records exemption in HB 96 and results of Byrnes’s May 16 records request.TransparencyThe Rooster, Jul. 14, 2025
Jul. 21, 2025Veto override vote. Legislature overrides some DeWine vetoes but fails to muster 60 votes for data center exemption override. Huffman releases statement.Data centersOhio House, Jul. 21
Oct. 13, 2025Allen County superintendents and treasurers publish joint letter on education funding crisis. Ohio ranked 45th nationally.Education, TaxLima City Schools, Oct. 2025
Mar. 5, 2026GOP leaders announce renewed data center veto override effort.Data centersStatehouse News Bureau, Mar. 5
Mar. 20, 2026House approves data center study group but delays override vote. Still cannot reach 60 votes.Data centersOCJ, Mar. 20
Mar. 30, 2026Gov. DeWine celebrates $20M Delphos earmark. Credits Huffman, McColley, Klopfenstein by name.EducationGovernor’s office, Mar. 30; Lima News, Mar. 30
Apr. 1, 2026Spectrum News reports Delphos middle school “to get brand-new building.”EducationSpectrum News, Apr. 1
Apr. 8, 2026Lima City Schools holds community meeting on budget deficit caused in part by HB 96 funding changes.EducationWLIO, Apr. 8
May 13, 2026Daily Wire publishes report alleging widespread Medicaid fraud. Huffman responds same day, attributing responsibility to DeWine.Medicaid oversightDaily Wire (original report); Statehouse News Bureau, May 13 (Ohio coverage of legislative response)
May 15, 2026The Rooster connects JMOC elimination in HB 96 to the fraud narrative. First published source to make the connection.Medicaid oversightThe Rooster, May 15
May 21, 2026WOSU/AP reports the data center tax break cost $1.4B more than expected in 2025.Data centersWOSU, May 21
May 27 – Jun. 9, 2026HB 795, designated by Huffman as “the vehicle” for Medicaid reform, receives six committee hearings in 14 days. June 3 substitute adds aggressive provisions (family caregiver ban, mandatory prison, biometric surveillance); June 8 substitute strips those and adds new provisions (expanded MCO authority, deferred enforcement tools) not previously subject to public hearing.Medicaid oversightOhio House Medicaid Committee
Jun. 7, 2026Huffman tells Hannah News his “four big issues” for June 10: capital budget, data centers, Medicaid fraud, voter ID.Data centers, MedicaidOhio CPA / Hannah News, Jun. 7
Jun. 10, 2026Last House session day before summer recess. Votes expected on HB 795 (Medicaid) and other priority legislation. Override vote on data center exemption still pending. 770,000 Ohioans remain subject to the Medicaid expansion trigger. Public records exemption remains in effect.All six—

How each domain was covered, and by whom

Each domain was covered by different outlets, at different times, through different editorial lenses.

DomainOutlet(s) that covered itDate(s)What was not linked to other domains
1. Education fundingLima News, Ohio Capital Journal, Lima City Schools (open letter), WLIOApril 2025 – April 2026Not connected to Delphos earmark in same bill; not connected to other five domains
2. Medicaid oversight (JMOC)Bloomberg Law, The Rooster, Morgan Trau / WEWS, Heartland SignalJune 2025 – May 2026Not connected to HB 96’s other provisions; Bloomberg paywalled nationally
3. Data center taxationOhio Capital Journal, Statehouse News Bureau, WOSU, Policy Matters OhioApril 2025 – June 2026Not connected to education or Medicaid provisions in same bill
4. Tax structureOhio House press release, Cory Parent (Substack)April 2025 – May 2026Not connected to education funding impact; presented as “property tax relief”
5. Medicaid expansion triggerRachel Coyle (Substack)July 2025Limited coverage; this provision affects the most people (~770,000) but received the least reporting
6. Public records exemptionThe RoosterJuly 2025Not connected to other five domains; The Rooster is an independent outlet with a niche audience

Each domain was covered by at least one source. No single published source has examined all six as products of the same bill, passed through the same committee process, under the same Speaker’s procedural control.

Procedural context: Who controlled HB 96

These individuals had formal procedural authority over the bill’s contents and floor calendar:

RolePersonRelevance
House Speaker; Rules and Reference ChairMatt Huffman (R-Lima)Controls what reaches the House floor. Chairs the committee that sets the voting calendar.
House Finance ChairBrian Stewart (R-Ashville)Shapes the budget’s contents in committee. Received $15,808 from Huffman’s candidate campaign committee in 2024.
House Finance Vice ChairMike Dovilla (R-Berea)Returned to the legislature after 8-year absence. Received $15,499.69 from Huffman’s candidate campaign committee in 2024. Served on HB 96 Conference Committee.
Senate PresidentRob McColley (R-Napoleon)Controls Senate floor calendar. Named by DeWine in Delphos earmark announcement. Also serves as running mate to gubernatorial candidate Vivek Ramaswamy.
GovernorMike DeWine (R)Signed HB 96 with 67 line-item vetoes. Vetoed data center exemption elimination. Did NOT veto JMOC elimination, Medicaid expansion trigger, or public records exemption.

Verify committee membership: Ohio House Finance Committee; campaign finance data at ohiosos.gov/campaign-finance → search “MATT HUFFMAN FOR OHIO”

What the reader can do with this information

This document does not advocate for a political position. It assembles public records into a single reference. Readers may:

  1. Verify every claim. Every source is linked. Bill text at legislature.ohio.gov. Campaign finance data at ohiosos.gov. Committee memberships at ohiohouse.gov. Start with the claims that seem most surprising.

  2. Read the original reporting. The Rooster’s two investigations (July 14, 2025, and May 15, 2026), Morgan Trau’s on-camera exchange with Huffman, and the Allen County superintendents’ letter are worth reading in full.

  3. Contact Ohio House members. All 99 representatives have public contact information at ohiohouse.gov. The Medicaid Committee meets Sunday at 2:00 PM and Monday at 9:00 AM. The full House votes Tuesday, June 10 — last session day before summer recess.

  4. Share specific sections. Each domain above is self-contained with its own sources and verification links.

Full source list

Ohio Legislature and government

  1. HB 96 bill page — Ohio Legislature
  2. HB 795 bill page — Ohio Legislature
  3. Ohio House Finance Committee
  4. Ohio House Medicaid Committee meetings
  5. Speaker Huffman budget passage statement, Apr. 9, 2025
  6. Speaker Huffman veto override statement, Jul. 21, 2025
  7. Governor DeWine — Delphos $20M announcement, Mar. 30, 2026
  8. Ohio Secretary of State Campaign Finance Database

News reporting

  1. Lima News — “Huffman, House GOP propose school funding change,” Apr. 2, 2025
  2. Ohio Capital Journal — “Ohio House Republicans introduce budget,” Apr. 1, 2025
  3. The Rooster — “No one man should have all that power,” Jul. 14, 2025
  4. The Rooster — “Fraudsters of a feather,” May 15, 2026
  5. WEWS News 5 Cleveland (Morgan Trau) — Huffman on JMOC, May 19, 2026
  6. Statehouse News Bureau — “Legislative leaders on fraud,” May 13, 2026
  7. Heartland Signal — McColley/JMOC, May 22, 2026
  8. Statehouse News Bureau — DeWine veto override, Mar. 5, 2026
  9. Ohio Capital Journal — Data center study/override, Mar. 6, 2026
  10. Ohio Capital Journal — Override delayed, Mar. 20, 2026
  11. WOSU/AP — Data center tax cost $1.4B over estimate, May 21, 2026
  12. Statehouse News Bureau — Big tech/unions lobbying, Mar. 12, 2026
  13. Policy Matters Ohio — Data center exemption analysis, Mar. 11, 2026
  14. Ohio CPA / Hannah News — “Week in Review,” Jun. 7, 2026
  15. OCJ — “Republican threatens school funding,” Feb. 12, 2026

Local reporting

  1. Lima City Schools — Allen County funding letter, Oct. 2025
  2. WLIO — Lima City Schools budget deficit meeting, Apr. 8, 2026
  3. Lima News — DeWine visits Delphos, Mar. 30, 2026
  4. WLIO — Delphos celebrates funding, Mar. 30, 2026
  5. Spectrum News — Delphos new building, Apr. 1, 2026

Analysis and advocacy

  1. Cory Parent — “The Invention of the Property Tax Crisis,” May 1, 2026
  2. Rachel Coyle — “Ohio Budget Vetoes: The Good, The Bad, and What’s Next,” Jul. 2025

Methodology

Compiled from published news reporting, Ohio Legislature records, Ohio Secretary of State campaign finance filings, government press releases, and local school district communications. No confidential sources. No leaked documents. No FOIA requests. Every factual claim is independently verifiable through the URLs cited above.

Campaign finance figures come from Ohio Secretary of State bulk download CSV files for committee master_key 10592 (MATT HUFFMAN FOR OHIO). Raw files are available from ohiosos.gov/campaign-finance — Bulk Downloads. Totals can be independently verified by searching the committee name and filtering by filing period.