Overview

• Adult websites and platforms hosting significant explicit content must now verify Ohio users are 18 or older by collecting government ID or other documents, with sole civil enforcement authority assigned to the attorney general.
• Sites are required to geolocate visitors to confirm Ohio residency and must delete uploaded verification documents immediately after use unless a user maintains an active account, which triggers re-verification every two years.
• Ohio has expanded driver’s education to everyone under 21, requiring the Class D course with 24 classroom hours, eight hours behind the wheel and 50 supervised practice hours, including 10 at night.
• The state begins phasing in a flat income tax, cutting the top rate to 3.125% for tax year 2025 before moving to a 2.75% flat rate in 2026.
• The budget codifies state recognition of only two sexes and expands abortion data reporting by directing the health department to publish a monthly public dashboard.