The legislature should replace the sales tax holiday with a targeted credit — and implement the three other tax code changes proposed by Policy Matters this spring. Recently, legislators have instead more than doubled down on the sales tax holiday sham, dramatically expanding its length and reach—and the resulting hole in the state budget. That is why a sales tax credit — targeted to those who need it and phasing out as income increases — is a good idea: It would make the sales tax more equitable. If our lawmakers want to provide tax relief to Ohioans who truly need it, the refundable sales tax credit is one good option. Either of these options would provide targeted tax relief to those who need it, at a fraction of the cost of the $740 million sales tax holiday.