Substitute House Bill 501 Summary

• Amends township law to enable boards of township trustees to offer Roth accounts and other tax-deferred or nontax-deferred contribution features to officers and employees under section 26 U.S.C. 457.

• Subjects small solar facilities (less than 50 megawatts with single grid interconnection) to local zoning regulation by county and township boards, similar to existing authority over small wind farms.

• Creates new section 505.882 establishing a challenge process for township broadband expansion projects, allowing competing broadband providers to contest funding decisions within 30 days by submitting evidence of service availability.

• Expands concentrated animal feeding facility notification requirements for both county commissioners and township trustees, including traffic impact assessments and infrastructure improvement recommendations.

• Creates an exception to the Uniform Depository Act allowing the Little Miami Joint Fire and Rescue District and its member subdivisions to invest interim funds in district bonds or obligations maturing within 20 years.