Your money: From taxes to schools, how does state plan to spend $180B in next 2 years

Ohio lawmakers reached a deal on the state budget Friday, deciding how to spend nearly $190 billion over the next two fiscal years.

The deal included significant income tax cuts for people and businesses, universal vouchers for Ohio K-12 students, parental consent for minors creating social media accounts and about $1.5 billion in new spending for public schools.

"I'm very happy about the way the school choice and universal voucher happened," Senate President Matt Huffman, R-Lima, said. He was less happy about the removal of a plan to change how public universities operate and increase public school funding, calling them unsustainable in the long run.

But budgets are a negotiation between the Ohio House, Senate and governor's office. House Budget Chairman Jay Edwards, R-Nelsonville, said his chamber's big focus was education.

"The fact that we were able to claw back the $550 million that the Senate took out of our public schools is, I think, a big win," Edwards said.

Senate Democrats didn't think that was enough, though. They voted against the state budget, and it passed 25-6 along party lines. A few Democrats voted for the House budget, and it passed 67-30.

Earlier story:Ohio Gov. DeWine tells House, Senate to 'keep working' as budget talks stall

Here's what made it into the final budget as it heads to Gov. Mike DeWine for his signature:

K-12 and college education

• All Ohio school children will be eligible for a school voucher, but how much those EdChoice scholarships are worth will depend on family income. Children whose families earn up 450% of federal poverty will be able to get a full EdChoice scholarship to help them cover the cost of attending private schools. Students whose families earn more will be able to get smaller scholarships. That's a 77% increase ($825 million) over current voucher spending.
• New teachers will earn more money when this budget takes effect. The state minimum salary for teachers increased from $30,000 to $35,000. That's less than the House version, though.
• Who controls the Ohio Department of Education will change. The budget gave control over most education responsibilities like statewide curricula to the governor's office. It also renamed the agency as the Department of Education and Workforce.
• The governor received a significant investment in childhood literacy and phonics-based programs in this budget. Per his request, Ohio will restrict the use of other literacy programs and provide training in phonics to teachers.
• Five public universities in Ohio will get a "free speech institute" on their campus "that would allow students to receive broadened viewpoints." Republicans say this will increase viewpoint diversity on Ohio's college campuses. Democrats say these institutes were sprung on the colleges, and they have concerns about how they will operate. The schools are Ohio State University, University of Toledo, Miami University, Cleveland State University and the University of Cincinnati.
• Ohio's higher institutions can no longer ban students from being on campus if they refuse certain vaccinations.
• High school students who graduate in the top 5% of their classes will be eligible for $5,000 scholarships for Ohio colleges and universities.

But a controversial Senate plan to transform life at Ohio's public colleges and universities didn't make the final budget.

The higher education plan, which passed the Ohio Senate as a separate piece of legislation, would ban most mandatory diversity training, ban faculty from striking during contract negotiations and evaluate professors on whether they create "classrooms free from bias."

Huffman said he was told "nearly all" House Republicans support Senate Bill 83, but there were objections to putting it in the budget.

"If that's true, they should pass it as an individual bill as soon as possible," Huffman said.

Tax cuts and new holidays

• Both the House and Senate proposed cutting income taxes, but the final version favored the bigger cuts in the Senate's plan, eliminating all but two income tax brackets totaling $3 billion in cuts over the biennium. The marginal income tax rates will be 2.75% for those earning more than $26,050 and 3.5% for incomes above $100.000.
• Ohio will have a new sales tax holiday in August 2024 on most tangible items that cost $500 or less. A decision Democrats didn't support. Rep. Bride Rose Sweeney, D-Cleveland, called the proposal "pretty meaningless" when some children struggle to afford school lunches.
• Most businesses that pay the Commercial Activities Tax on gross receipts won't have to. The state budget raised the amount after which a business pays from $150,000 to $3 million in fiscal year 2024 and $6 million in 2025. Edwards said he was "deeply concerned" about whether these cuts were the right choice.
• The budget included $100 million in low-income housing tax credits, but that was less than the $500 million proposed by the House.

Earlier story:Income and sales tax cuts part of massive Ohio budget passed by House

Social media, working from home and other policies

• Lawmakers decided not to ban the sale of flavored vaping products. The governor had made this request.
• Children younger than 16 must get parental consent when they create new social media accounts starting Jan. 15, 2024. This was another one of DeWine's requests, and he lobbied hard for the change, saying it was critical to protect the mental health of teenagers.
• State employees will be banned from downloading TiktoK, WeChat, or other Chinese-owned applications on government devices.
• A plan to lower the age to become a police officer from 21 to 18 didn't make it into the state budget.
• And neither did a proposal to require state employees to work in their offices at least four days per week.

More:DeWine wants social media companies to get parental consent before kids can sign up

Foodbanks and social services

• Most of the Senate's proposed changes to how the Supplemental Nutrition Assistance Program operates, including a requirement to put photos on food stamp benefit cards, were eliminated from the budget.
• The final budget also went with a higher amount for food banks proposed by the House.
• The income limit for subsidized childcare at 145% of federal poverty instead of the 160% proposed by DeWine. The new guideline is about $43,500 for a family of four. This was one of the reasons Senate Democrats voted against the budget. Senate Minority Leader Nickie Antonio, D-Lakewood, said these kinds of choices "left behind some of the people who struggle the most.
• The budget reversed a 7-0 decision by the Ohio Supreme Court that said the nonprofit disrupting $1.1 billion in opioid settlement dollars was a public entity. One Ohio Recovery Foundation will now be exempt from public meetings and records laws. Something House Minority Leader Allison Russo, D-Upper Arlington, called a mistake.

Correction: An earlier version of this article incorrectly described a budget amendment regarding the sale of flavored tobacco products.

Anna Staver is a reporter for the USA TODAY Network Ohio Bureau, which serves the Columbus Dispatch, Cincinnati Enquirer, Akron Beacon Journal and 18 other affiliated news organizations across Ohio.