The recently signed capital and budget corrections bill (Ohio H.B. 562) to revise Ohio’s Revised Code includes everything from the creation of a Medicaid school program to an updated definition of “motorcycle.” The legislation serves as a mid-biennium update of the two-year operating budget and involves $1.3 billion in appropriations. The bill, which is over 900 pages long, includes more than 180 distinct provisions affecting at least 30 agencies and other state entities. Among the more substantive provisions is language authorizing a Medicaid Schools Program that Gov. Strickland’s administration expects to draw $30-50 million in federal funding for services that schools are already providing with state and local money. The Ohio Department of Taxation updates include language to: (1) impose new electronic filing requirements for sales tax vendors and accountants who prepare and file multiple income tax returns; (2) provide sales tax exemptions for certain inventory, control property, aircraft and flight simulators; (3) update various school-related tax code sections, including those dealing with property tax reimbursements; (4) create a new school levy option for fast-growing districts; and (5) make permanent and update temporary law allowing for counties to use delinquent tax collections on foreclosure prevention and nuisance abatement issues.