Scope
Senate Bill 374 of the 136th General Assembly, titled "Prohibit new data center sales tax exemptions", is a bill "To amend section 122.175 of the Revised Code to prohibit new data center sales tax exemptions from being granted." It was introduced in the Senate on 11 March 2026 and referred to the Senate Finance Committee on 25 March 2026. It is a proposal and has not been enacted.
- Geographic scope
- Ohio
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Ohio General Assembly
Dates
- Adopted
- No adoption day is recorded
- Effective
- Not enacted
- Scheduled expiration
- None scheduled
- Ended
- Not recorded as ended
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 2 October 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Senate Bill 374 would amend Ohio Revised Code section 122.175 so that no new data center sales tax exemptions could be granted. The bill was introduced on 11 March 2026 and sent to the Senate Finance Committee on 25 March 2026. The status page opened on 23 September 2026 shows no later action. It is a pending proposal, not law.
What this does not establish
- The bill text was not re-read for this record; the scope comes from the bill's official short and long titles.
- The status page shows no action after the committee referral. The bill is recorded as pending, not as failed.
- The statute the bill would amend is the separate record oh-orc-122175-data-center-exemption.
Unresolved questions
- Whether the Senate Finance Committee will act on the bill before the 136th General Assembly ends.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Data center equipment sales-tax exemption (In effect)
Sources
https://www.legislature.ohio.gov/legislation/136/sb374
- S.B. 374 status page legislative status
- Current official status current official status reviewed 2 October 2026