Ohio tax commissioner outlines child credit, tobacco and gaming tax changes in DeWine budget

Ohio Department of Taxation Commissioner Patricia Harris told the Senate Government Oversight and Reform Committee that Governor Mike DeWine’s proposed fiscal 2026–27 operating budget includes a refundable child tax credit, higher tobacco and vaping taxes, a rise in the sports gaming receipt tax and an expanded historic preservation credit.

Harris, testifying at the committee’s informal hearing on Sub House Bill 96, said the budget would provide a refundable credit “of up to $1,000 for each child under the age of 7” and estimated the measure would help about 450,000 Ohio families. She said the credit would be phased in and include income phaseouts so the benefit decreases as income rises.

The nut graf: Harris said the tax changes are intended to both raise revenue and change behavior — funding supports for children and communities while higher excise rates aim to reduce youth tobacco and vaping use.

Harris gave revenue and program details. She said the Department of Taxation administered more than 30 state and local taxes and reported net collections of $36.1 billion…