The mission of the Ohio Fair Schools Campaign is to organize and advocate for high quality public education opportunities for all Ohio children wherever they live, whatever their race and whatever their family background.
To:      LWVO
From:      Joan Platz
Education Update for March 17, 2008

1)  127th General Assembly: 
The Ohio House and Senate are on spring break and will reconvene the week of March 31, 2008.

-On March 11, 2008 Stephen Slesnick took the oath of office in the Ohio House to become State Representative for the 52nd House District (Canton), a position formally held by Representative William Healy II, who resigned when he was elected mayor of Canton.

-Lawmakers in both chambers approved last week HB496 (Hottinger), the capital reappropriation bill.  This bill maintains funding for capital projects approved by previous General Assemblies.

-The Senate approved SB 273 (Niehaus) - Classroom Facilities Assistance, and amended and approved Sub. HB181 (Setzer) - Reporting Missing Children.  Sub. HB181 revises the law regarding law enforcement cooperation and schools' record keeping duties in missing children investigations.  However, the bill was amended in the Senate to include several new provisions regarding drug enforcement, indigent defense support, and changes in child custody and foster care.  As a result the House failed to concur with the Senate amendments to HB181, and so a conference committee is expected to be appointed to work out the differences between the House and Senate versions of this bill.

-The Ohio House also approved HB 381 (Webster), which increases funds available for the Ohio Research Scholars Program, and permits a nonpublic four-year Ohio university to submit a proposal for the Ohio Research Scholars Program.

2)  PCL Meets this Week: 
The Partnership for Continued Learning (PCL), chaired by Dr. John Stanford for Governor Strickland, will meet Tuesday, March 18, 2008 at 2:00 PM in room 1960 at the Vern Riffe Center, 77 South High Street, Columbus, OH.  The PCL will hold a Strategic Planning Session facilitated by Dr. Don Van Meter; discuss policy recommendations for Dual Enrollment; and hear updates from the STEM Subcommittee and the Public Private Collaborative Committee (P2C2), and updates on the Regional P-16 request for proposals and a Community School request for qualifications.  For more information about PCL, please visit their new web site at http://www.pcl.ohio.gov.

3)  Update on Federal Initiatives:

The U.S. Senate and House are on break and will reconvene at the end of March 2008.

*The U.S. House and Senate approved last week resolutions in support of a $3 trillion budget package for FY09.  The U.S. Senate approved SCR 70 on March 14, 2008, and the U.S. House approved HCR 312 on March 13, 2008.  Both versions of the budget provide a timetable to end the federal deficits in 2012, but do not include the costs of the war and decisions on tax policy.  Lawmakers must now work out compromise legislation between the two versions of the budget resolutions.  The annual federal budget provides guidelines and spending levels for Congress to follow as congressional appropriations committees determine spending levels and revenue bills.

4)  State Board of Education Meets: 
The State Board of Education (SBE), Jennifer Sheets president, met on March 10-11, 2008 in Columbus, Ohio.  The State Board of Education's Quality Middle and High Schools and School Funding subcommittees were scheduled to meet on March 9, 2008 at the Embassy Suites Hotel in Columbus, but were canceled due to the snow emergency.

MARCH 10, 2008
On March 10, 2008 the State Board of Education's Achievement Committee, Michael Cochran and Ann Womer Benjamin co-chairs, and the Capacity Committee, Rob Hovis and Jane Sonenshein co-chairs, met at the Ohio School for the Deaf.

ACHIEVEMENT COMMITTEE
The Achievement Committee discussed and approved an intent to adopt Ohio Administrative Code (OAC) Rule 3301-51-11, Pre-School Special Education Requirements.  This resolution clarifies that the transportation requirements in the rule apply only to preschools students with disabilities who have transportation listed as a related service.  The Committee also reviewed and approved technical changes to the rule regarding the Perkins IV Five Year Plan.  Ohio receives approximately $50.2 million in federal Basic Grant and Tech Prep funds through the federal Perkins Act to support career technical education in Ohio's schools.  The Committee also heard a presentation on several initiatives underway to improve student achievement at the middle grades in literacy and mathematics, including assigning literacy and math specialists in Ohio's middle schools.

CAPACITY COMMITTEE
The Capacity Committee approved several proposed rules, including Rule 3301-71-01 Disadvantaged Pupil Impact Aid; Rule 3301-23-41, 12-hour Temporary Teacher Permit; and Rule 3301-24-15, Provisional Educator License for STEM.  The committee also discussed the following issues:

*Legislative Recommendations for Performance Standards for Community Schools that Operate Dropout Recovery Schools:  Members of the Capacity Committee reviewed a draft of legislative recommendations for dropout prevention and recovery schools prepared by the ODE Office of Community Schools.  126-HB79 directs the SBE by March 30, 2008 to recommend performance standards for community schools that operate dropout recovery schools, including criteria for closing such community schools for consistently poor academic performance. Currently these schools can apply for a waiver to be exempt from the community school closure provisions in law.  During the 2006-07 school year there were 49 dropout recovery and prevention schools enrolling over 9,200 students.  62 percent were rated in academic emergency or watch, and eleven would be eligible for closure.

The Ohio School Leaders for Dropout Recovery Schools have contacted members of the SBE, and are concerned that the proposed SBE legislative recommendations will jeopardize their schools. They believe that the current indicators on the Local Report Card to not adequately represent what they do, and should not be used as the basis for an accountability system for dropout recovery schools. Members of the Capacity Committee considered their concerns, but also noted that traditional public schools that operate dropout prevention and recovery programs or alternative schools are not exempt from participating in Ohio's accountability system, and students in these schools must still meet the same graduation standards that are applied to all students attending traditional public schools.

The members of the Capacity Committee agreed to the following legislative recommendations for setting criteria for closing dropout prevention and recovery schools:
-The ODE will define specific measurements and procedures for collecting data for dropout recovery schools in the areas of sustained student enrollment; academic growth; and program completion.
-The SBE will establish minimal performance thresholds in each area, which would be applied to determine closure for dropout recovery schools.
-Dropout recovery schools in academic emergency and meeting certain other criteria would close at the end of 2011.
-The current waiver application process for dropout recovery schools would be repealed.
-Dropout recovery schools shall report data to develop baseline information for developing new performance standards in the 2008-2009 school year.

*The Licensure Code of Professional Conduct for Ohio Educators: Members of the Capacity Committee discussed some of the concerns raised by stakeholders and lawmakers regarding the proposed code of conduct, and whether or not the code should be an administrative rule or a policy, guideline document.  Several Board members recommended that definitions needed to be developed to clarify certain statements in the Code.  After discussion the Committee members agreed to remove in three places in part 6 of the proposed Code the word "related" in the phrase "related school activities", so that the components of part 6 would only relate to situations in which educators were involved in school activities.  The Committee also agreed that the Code should be a policy document rather than set in rule.  This document is available online at http://www.ode.state.oh.us/GD/Templates/Pages/ODE/ODEDetail.aspx?Page=3&TopicRelationID=520&ContentID=41492&Content=46187

*Summary of the Safe Schools Climate Survey Results:  The Committee received an update on the results of a School Climate Survey of 27,000 students conducted in 2008 in 64 schools.  This is the first year that this survey has been conducted.  The survey instrument allows students to rate their perceptions of the following school climate factors: physical and emotional safety; expectations and civic teaching and learning; interpersonal relationships and mutual respect; institutional social and ethical environment.  According to the results, schools with higher student achievement, as measured by the school performance index, also had higher school climate ratings compared to lower performing schools.  Schools with a higher climate rating also had a higher graduation rate.  The Capacity Committee will be reviewing legislative recommendations to adopt school climate standards, measurements, and an indicator for school climate on the local report card.

*Community School Fiscal Officer Requirements: Members of the Capacity Committee had previously requested information regarding the qualifications of fiscal officers in community schools.  More than 30 community schools were declared "unauditable" by the Auditor of State in 2006-2007, and currently two are still unauditable.  Seventeen out of 324 community schools have not submitted fiscal year 2008 forecasts by October 2007 as required by law. The Office of Community Schools (OCS) is currently investigating the qualifications of community school fiscal officers.  HB 282 established requirements for community school fiscal officers in 1999.  They were increased in 2003 through HB 364.  Fiscal officers of community schools are required to be a licensed school treasurer or business manager, or must complete specified coursework in school accounting.  Community School Sponsors are required by law to provide the ODE with assurances that their schools have qualified fiscal officers.

*Entry-year Advisory Committee:  In 2007 the ODE formed a stakeholder's group to review the educator licensure program, including teacher entry year and teacher induction.  The current program was established in 1996.  Stakeholders are now considering how the entry year aligns with Ohio's Educator and Professional Development Standards;  how to promote best practices in teacher preservice programs; how to provide better training for teacher mentors; and how to promote a more uniform structure for the student teaching experience.  HB 347 (Setzer), which calls for changes in how teachers are licensed, was introduced by Representative Setzer, chair of the House Education Committee.  The ODE's stakeholders group is now working with Representative Setzer to amend HB347 to support a comprehensive teacher preservice and entry year program.  The Capacity Committee will hear an update on the work of this advisory committee in April 2008.

MILKEN AWARD WINNERS RECOGNIZED
The State Board of Education recognized two Ohio teachers as recipients this year of the Milken Award.  This annual award honors teachers who inspire and motivate their students.  The winners are Maria Davis, a seventh and eighth-grade teacher in reading and language arts from John P. Parker School, Cincinnati Public Schools, and Darrell Yater, a seventh grade reading and language arts teacher from White Oak Middle School, Northwestern Local School District. These teachers will receive a $25,000 award and are invited to attend the Milken National Education Conference in Los Angeles, CA.

LEGISLATIVE REPORT
Board member Carl Wick provided an update on federal legislative activity regarding education.  At the federal level lawmakers continue to work on the federal budget and appropriations, the Higher Education Act, and the reauthorization of NCLB.  SBE members will be visiting Ohio's Congressional delegation for the upcoming NASBE legislative conference, and discuss these issues.

At the state level John Bender reported the following: Representative Hottinger, chair of the House Finance and Appropriations Committee, had expressed interest in the transportation funding formula developed by the ODE.  Legislation has not been introduced to implement the "Director of Education" position proposed by Governor Strickland.  Representatives Gardner and Seitz have expressed their opposition to the idea, and Senator Harris has stated to the press that the Republican caucus is not excited by the idea.  The results of a Quinnipiac University Poll show that 70 percent of Ohioans support a 19 member State Board of Education to control Ohio's public schools, and 17 percent support a director appointed by the Governor to control Ohio's public schools.

COORDINATION COMMITTEE FOR LEGISLATIVE AND BUDGET RECOMMENDATIONS
Four documents were distributed to Board members:  Draft Policy, Budgetary, and Legislative Considerations (3/7/08); Draft SBE's Coordination Committee Blueprint for Transforming Education in Ohio (3/5/08); Draft Transforming Education in Ohio (3/5/08); and a Draft Timeline.  Both the Achievement and Capacity Committees held working sessions to discuss and develop legislative and budget recommendations for FY2010-11.  Each committee reviewed a matrix that included proposed legislative and policy initiatives, and made recommendations to consolidate, remove, and prioritize the recommendations.  A new document will be prepared for the April SBE meeting with the noted changes.

CHAPTER 119 HEARING
The SBE held a Chapter 119 Hearing at 4:00 PM to take public participation on proposed changes to the following rules:
-Adopt OAC Rules 3301-17-01 to 09, Accurate Reporting of Data
-Amend OAC Rules 3301-102-02 to 06, Community School Sponsorship
-Amend OAC Rule 3301-104-02, E-School Expenditure
No one testified on these rules.  The Board then adjourned following the hearing.

EDGE COMMITTEE MEETING
The State Board of Education's Subcommittee for Education in the New Global Economy (EDGE), chaired by Colleen Grady and Steve Millett, met on March 11, 2008.  The Subcommittee reviewed the results of a literature search, online survey, and interviews with Ohio's business leaders, conducted to identify the skills, knowledge, and behaviors Ohio students will need to be successful in the global economy of the 21st Century.  90 sources were examined in the literature search; 110 responses were included in the online survey; and 16 interviews were conducted with key business leaders across Ohio.  A synthesis of the results from the three strategies provides the following:

-Economic Indicators:  Ohio faces major challenges in many sections; the global economic context creates both threats and opportunities; and there are opportunities for greater alignment and strategic collaboration between business and industry, PK-12 education and higher education.
-Knowledge, skills and behaviors:  Communication skills are critical; students need a strong foundation in basic skills-reading, mathematics, foreign languages; employers value "employability skills" - work ethic, attitude, good character; critical thinking and problem solving are valued, particularly when coupled with good judgment, independence and accountability; students need knowledge of other cultures for global business and local customer service.
-Education Reform:  Ohio's graduates need:  a rigorous core curriculum; an understanding of business and economics; opportunities to develop employability skills, communication skills and critical thinking skills; an understanding of the world's diverse cultures, a strong foundation in foreign languages, and opportunities to study "emerging languages", such as  Mandarin, Hindi, Farsi, and Arabic.

(Please Note:  Even though creativity was identified as an important skill in the literature review, online survey, and interviews, it was not included in the synthesis of results.)

The Subcommittee then developed a first draft of their own list of knowledge, skills, and behaviors that students need upon graduation, and also identified education reforms that are needed to build a more rigorous education system.  This first draft of the Subcommittee's "Top Ten" list will be refined for the SBE's April meeting, and will be presented to the full Board at the May meeting.  The following are some of the skills and education reform efforts that Board suggested be included on the "Top Ten" list:

Thinking and reasoning skills - critical thinking; creativity; self management; critical reading/technical comprehension; able to adapt to new technologies; research skills; development of skilled teachers; entrepreneurship/risk taking skills; communication/verbal and written skills; team building; personal development/employability skills; being able to change, assess, and react; problem-based learning and connecting to real world problems; cultural understanding; use case studies for instruction; application of math and science to real world situations; resolve issues to implement Ohio Core; cross functional collaboration/global and cross cultural; math literacy/preK- 16 integrated; work ethic and character; data analysis and interpretation; technical writing; conversational language skills; PK- 16 foreign language instruction; better understanding of math concepts; better communication between educators and businesses to align expectations; understanding how to process information; principles of economics; integrating subject area content through team teaching, pulling in arts and music, and promoting creativity; career counseling; better interphase between the public, schools, and higher education; self awareness; problem solving and process skills; and career exploration opportunities and mentorships.

MARCH 11, 2008
The State Board of Education's Coordination Committee, chaired by Carl Wick and Eric Okerson, met with the full Board to discuss how to integrate the legislative and budget recommendations from the Achievement and Capacity Committees and subcommittees, and how to prepare for the SBE's June Retreat.  The SBE is working to transform Ohio's education system into a world class and efficient education system, and develop a communication plan to promote systems change. The full Board reviewed the information provided in the documents: Draft Policy, Budgetary, and Legislative Considerations (3/7/08); Draft SBE's Coordination Committee Blueprint for Transforming Education in Ohio (3/5/08); and Draft Transforming Education in Ohio (3/5/08).

Board members shared their ideas regarding the process, plan, legislative recommendations, etc. Some Board members did not feel that the work so far was visionary and transformational.  They thought it was based too much on including favorite programs in the budget and was not realistic. Some agreed with the framework, which they thought was action oriented, but suggested that all terms should be defined and made clear.  Others suggested items to be added to the recommendations, such as a review of the school calendar; provide supports for students; recognize the needs of individual students; emphasize literacy and math skills; and involve students in the process.

Steve Millett suggested that the Board look at four big ideas:  cross functional education, which would blend knowledge content, skills, and behaviors; student responsibility; comprehensive support systems; and efficient management of resources.  Board members agreed that this suggestion, with some fine tuning, was a good way to organize this work.  They also agreed that the citizens of Ohio are the audience for this work; there is a need to include students in the process; more research needs to be conducted around the student responsibility component; more information needs to be gathered regarding the regional support systems in terms of quality and data systems; and accountability should be included in each of the four big ideas.  Revised documents will be ready for the Board to discuss in April, and legislative and budget recommendations will be drafted for the May SBE meeting.

BUSINESS MEETING
The Board convened its business meeting at 10:45 AM and immediately proceeded into executive session.  After reconvening the Board approved its consent agenda and three personnel items.  Following lunch Superintendent of Public Instruction, Dr. Susan Zelman, reported that the Ohio Department of Education was the recipient of the 2007 Goldman Sachs Foundation Prize for Excellence in International Education.  The Asia Society and the Goldman Sachs Foundation created this awards program in 2003.  Ohio was recognized for the work of the State Board of Education, ODE, Governor's Office, and the General Assembly to strengthen international components in Ohio's education system.

Dr. Zelman also reported about the Governor's Creativity and Innovation Institute which met for two days in February 2008.  Over 100 teachers met to discuss how to nurture creativity and innovation in our public schools.  This group intends to host a larger institute with over 800 participants during the summer.

The Board then resumed its business meeting, and accepted public participation on agenda items.  Rachelle Johnson, OEA Director of Legal Services, testified on the Licensure Professional Code of Conduct for Ohio Educators, and Anne Bean, director of Mound Street Academy in Dayton, testified on the legislative recommendations for dropout recovery schools.

The Board took action on one personnel item and the resolutions included below.  Four people then testified on non-agenda items related to a resolution introduced as new business by Board members Debbie Cain and John Bender.  This resolution repealed the fee increases for educator licenses adopted by the Board in February 2008.  Testifying in opposition to the fee increase were Ron Rapp, OEA Director of Governmental Affairs; OEA Vice President Bill Leibensperger, Daniel Bollard from the South-Western City Schools, and Kristi Jerger from the Dublin City Schools.  After completing old and new business, the Board accepted public participation on non-agenda items.  Meryl H. Shoemaker addressed the Board regarding the need to provide realistic and applied instruction to students in math and science.  The Board then adjourned.  The next meeting of the State Board of Education is April 7-8, 2008.

AGENDA ITEMS

-Approved a Resolution of Intent to Rescind and Adopt Rule 3310-26-01, Examinations for pre-Kindergarten Associate Certification, Classroom Teacher Certification, and Educational Personnel Certification
-Approved a Resolution to Refile Proposed New Rule 3301-51-11, Preschool Special Education Requirements
-Approved a Resolution of Intent to Rescind and Adopt New Rule 3310-71-01, Poverty Based Assistance
-Approved a Resolution to Amend Rules 3301-35-05 and 06, Operating Standards for Ohio Schools, to remove references to the term disadvantaged pupil impact aid, and replace it with the current term poverty based assistance
-Approved a Resolution to Amend Rule 3301-44-09, Participation by Nonpublic Schools in Post Secondary Enrollment Options
-Approved a Resolution to Rescind and Adopt New OAC Rules 3301-51-01, 02, 03, 04, 06, 07, 08, and 09, Operating Standards for Ohio's Schools Serving Children with Disabilities.  This resolution originally included 3301-51-05.  However, two changes were made in this part of the rule regarding references to surrogate parents, and so the rule was amended to remove 3301-51-05, and then vote on it separately.  The Board then approved amended Rule 3301-51-05, Operating Standards for Ohio's Schools Serving Children with Disabilities in a separate resolution.
-Approved a Resolution to Amend Rule 3301-51-15, Operating Standards for Identifying and Serving Gifted Students
-Approved a Resolution to Amend Rule 3301-52-01, Screening and Assessment Information
-Approved a Resolution to Rescind Rules 3301-69-11 and 12, Title IV-A, Head Start, and Title IV-A, Head Start Plus
-Approved a Resolution to Confirm the Chardon Local School District Board of Education's determination that it is impractical to transport students to the Phillips-Osborne School
-Approved a Resolution to Revoke the Charter of the Marva Collins Preparatory School
-Approved a Resolution to Adopt the Ohio Five Year Plan for the administration of Career Technical Education effective July 1, 2008 through June 30, 2013
-Approved legislative recommendations regarding performance standards for dropout recovery schools required by 126-Am. Sub. HB 79
-Amended and approved a Resolution Regarding the Licensure Professional Code of Conduct for Ohio Educators.  The resolution was amended to remove the term "related" school activities in three places in part 6 of the rule.  The Board decided not to adopt the Code as rules, but as policy.
-Defeated by a vote of 11-6 a Resolution to rescind Resolution #23 approved on February 12, 2008 by the State Board of Education, revised fee structure for all educator licenses, certificates, and permits issued by the ODE.
-Defeated a Resolution to amend the implementation date included in Resolution #23, approved on February 12, 2008 by the State Board of Education, revised fee structure for all educator licenses, certificates, and permits issued by the ODE.  This amendment would have postponed the implementation date of the new fee structure to July 1, 2008.  This resolution was defeated by a vote of 10-7.

5) Dana Foundation Releases Research on Arts Education and Cognitive Development: 
A consortium of researchers working with the Washington, D.C. based Dana Foundation, William Safire chairman, released a three year study on March 4, 2008 called "Learning, Arts, and the Brain", which studied the question, "Are smart people drawn to the arts or does arts training make people smarter?

Cognitive neuroscientists from seven research institutes, led by Dr. Michael S. Gazzaniga of the University of California at Santa Barbara, coordinated research on the effects of music, dance, and drama on learning and cognitive development, including motivation, memory, and attention skills.  The results are preliminary in some cases, and show a correlated effect, but more work needs to be done to show a causal effect.   According to Dr. Gazzaniga, "Although scientists must constantly warn of the need to distinguish between correlation and causation, it is important to realize that neuroscience often begins with correlations-usually, the discovery that a certain kind of brain activity works in concert with a certain kind of behavior. But in deciding what research will be most productive, it matters whether these correlations are loose or tight. Many of the studies cited here tighten up correlations that have been noted before, thereby laying the groundwork for unearthing true causal explanations through understanding biological and brain mechanisms that may underlie those relationships."

The researchers, using brain imaging studies and behavioral assessments, identified the following related to studying the arts:

"An interest in a performing art leads to a high state of motivation that produces the sustained attention necessary to improve performance and the training of attention that leads to improvement in other domains of cognition.

Genetic studies have begun to yield candidate genes that may help explain individual differences in interest in the arts.

Specific links exist between high levels of music training and the ability to manipulate information in both working and long-term memory; these links extend beyond the domain of music training.

In children, there appear to be specific links between the practice of music and skills in geometrical representation, though not in other forms of numerical representation.

Correlations exist between music training and both reading acquisition and sequence learning. One of the central predictors of early literacy, phonological awareness, is correlated with both music training and the development of a specific brain pathway.

Training in acting appears to lead to memory improvement through the learning of general skills for manipulating semantic information.

Adult self-reported interest in aesthetics is related to a temperamental factor of openness, which in turn is influenced by dopamine-related genes.

Learning to dance by effective observation is closely related to learning by physical practice, both in the level of achievement and also the neural substrates that support the organization of complex actions. Effective observational learning may transfer to other cognitive skills."

The following investigators and topics are covered in the study:
-How Arts Training Influences Cognition by Michael Posner, Ph.D. University of Oregon
-Musical Skill and Cognition by John Jonides, Ph.D. University of Michigan
-Effects of Music Instruction on Developing Cognitive Systems at the Foundations of Mathematics and Science by Elizabeth Spelke, Ph.D. Harvard University
-Training in the Arts, Reading, and Brain Imaging by Brian Wandell, Ph.D. Stanford University
-Dance and the Brain by Scott Grafton, M.D. University of California at Santa Barbara
-Developing and Implementing Neuroimaging Tools to Determine if Training in the Arts Impacts the Brain by Mark D. Esposito, M.D. University of California, Berkeley
-Arts Education, the Brain, and Language by Kevin Niall Dunbar, Ph.D. University of Toronto at Scarborough
-Arts Education, the Brain, and Language by Laura-Ann Petitto, Ed.D. University of Toronto at Scarborough
-Effects of Music Training on Brain and Cognitive Development in Under-Privileged 3- to 5-Year-Old Children: Preliminary Results by Helen Neville, Ph.D. University of Oregon

The Dana Foundation is a private philanthropic organization with particular interests in neuroscience, immunology, and arts education. To read the entire report please visit http://www.dana.org/

6) Ohio Rated 38th in Tax Burden: 
The Ohio Department of Taxation, Rich Levin Tax Commissioner, released on March 12, 2008 news that Ohio was ranked in 38th place for state tax burden per capita among the states, according to a report published by the Federation of Tax Administrators.  This new ranking represents a decline from 2005 when Ohio was ranked in 27th place.  According to the press release, most states have a higher tax burden than Ohio.  Ohio's tax burden is $2,164 per capita.  The lower tax burden is attributed to tax cuts enacted by the Ohio General Assembly in 2005 and supported by Governor Strickland.  These include a 21 percent cut in state income tax rates over five years; the elimination of the corporation franchise tax; and the elimination of the tangible personal property tax.  Tables showing how the state tax burden in Ohio compares to other states are available at http://tax.ohio.gov/divisions/communications/news_releases/documents/Ohio_state_tax_burden_March_2008.pdf.
The FTA analysis is available at http://www.taxadmin.org/fta/rate/burden.html
The ODT press release is available at http://tax.ohio.gov/divisions/communications/news_releases/news_release_031208.stm


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