TAX CUTS: Reduces small business taxes by 50 percent; cuts state income tax by 20 percent over three years; decreases sales tax from 5.5 percent to 5 percent.
TAX INCREASES: Places taxes on professional services, such as lawyers and accountants; increases tax on large-volume oil and gas drillers.
MEDICAID EXPANSION: Expands Medicaid health-care coverage for poor under the new federal health law, making 365,000 more Ohioans eligible.
HIGHER EDUCATION: Puts higher priority on number of students who graduate from public colleges and universities by tying half of state funding to graduation rates, delivering combined $4.7 billion over the biennium.
PRIMARY AND SECONDARY EDUCATION: Gives extra $1.2 billion to public school districts; eases disparities in revenue from local property tax levies; offers more money to districts based on number of poor, special-needs, gifted and college-bound students.
HIGHWAYS: Creates up to $3 billion for road and bridge projects mainly through bond sales backed by future Ohio Turnpike toll revenue.
— Associated Press