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Exempt from income tax certain gains from sale of a business

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To amend sections 5747.01, 5753.01, and 5753.04 of the Revised Code to exempt from income tax certain gains from the sale of an ownership interest in a business and to modify the tax laws governing sports gaming.

Current Version

As Enrolled PDF

Effective Date

September 23, 2022

Introduced In House Checked Introduced In House
In House Committee Checked In House Committee
Reported By Committee Checked Reported By Committee
Passed By House Checked Passed By House
Introduced In Senate Checked Introduced In Senate
In Senate Committee Checked In Senate Committee
Reported By Committee Checked Reported By Committee
Passed By Senate Checked Passed By Senate
Signed By The Governor Checked Signed By The Governor



Primary Sponsors

James M. Hoops
Craig S. Riedel


Jerry C. Cirino
George F. Lang
Rob McColley
Bill Reineke
Kristina D. Roegner
Mark Romanchuk
Tim Schaffer
Kirk Schuring
Cecil Thomas
Kenny Yuko
Brian Baldridge
Jamie Callender
Sara P. Carruthers
Mark Fraizer
Tavia Galonski
Haraz N. Ghanbari
Timothy E. Ginter
Diane V. Grendell
Jennifer Gross
Thomas Hall
Brett Hudson Hillyer
Adam Holmes
Mark Johnson
Don Jones
Darrell Kick
Jeff LaRe
Brian E. Lampton
Laura Lanese
Gayle Manning
Riordan T. McClain
Joseph A. Miller III
Kevin D. Miller
Scott Oelslager
Gail K. Pavliga
Phil Plummer
Sharon A. Ray
Tracy M. Richardson
Bill Roemer
Jean Schmidt
Bill Seitz
Dick Stein
Brian Stewart
Reggie Stoltzfus
D. J. Swearingen

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The online versions of legislation provided on this website are not official. Enrolled bills are the final version passed by the Ohio General Assembly and presented to the Governor for signature. The official version of acts signed by the Governor are available from the Secretary of State's Office in the Continental Plaza, 180 East Broad St., Columbus.