General Assembly


Short Title

Revises tax law 
Show Long Title
Long Title To amend sections 9.66, 122.16, 122.172, 122.173, 5709.65, 5709.66, 5709.92, 5733.33, 5733.42, 5733.98, 5747.01, 5747.02, 5747.05, 5747.054, 5747.055, 5747.056, 5747.059, 5747.21, 5747.212, 5747.22, 5747.27, 5747.28, 5747.29, 5747.331, 5747.37, 5747.65, 5747.66, 5747.71, 5747.75, 5747.76, 5747.80, 5747.81, 5747.98, and 5751.01, to repeal sections 5733.48, 5747.051, 5747.057, 5747.26, 5747.261, 5747.31, 5747.32, 5747.34, 5747.35, 5747.36, 5747.38, 5747.39, and 5747.77 of the Revised Code, and to amend Section 263.325 of Am. Sub. H.B. 64 of the 131st General Assembly to modify the commercial activity tax exclusion for receipts from the sale of certain consumer products within an integrated supply chain, to make technical changes to the state income tax law, to provide that, for the 2015 taxable year, any taxable business income under $125,000 for married taxpayers filing separately or $250,000 for other taxpayers is subject to graduated tax rates similar to those applicable to nonbusiness income, while business income in excess of those amounts remains subject to the existing 3% flat tax, to modify the formula for calculating reimbursement payments to school districts for their loss of tangible personal property tax revenue, and to establish a formula for making supplemental foundation aid payments to school districts in fiscal year 2017.


As Enrolled

Legislation Text

View Current Version

Effective Date

February 15, 2016




House Ways and Means Committee
Senate Ways and Means Committee

Primary Sponsors

Bill Beagle


Ron Amstutz
Marlene Anielski
Niraj J. Antani
Nickie J. Antonio
Tim W. Brown
Margaret Conditt
Robert R. Cupp
Timothy Derickson
Jonathan Dever
Mike Dovilla
Mike Duffey
Cheryl L. Grossman
Bob D. Hackett
Stephen D. Hambley
Bill Hayes
Michael Henne
Brian Hill
Stephen A. Huffman
Terry Johnson
Stephanie Kunze
Sarah LaTourette
Nathan H. Manning
Cliff Rosenberger
Scott K. Ryan
Gary Scherer
Kirk Schuring
Barbara R. Sears
Ryan Smith
Robert Sprague
Louis Terhar
Kevin Bacon
Bill Coley
John Eklund
Keith Faber
Randy Gardner
Cliff Hite
Jay Hottinger
Shannon Jones
Frank LaRose
Peggy Lehner
Gayle Manning
Larry Obhof
Scott Oelslager
Tom Patton
Bob Peterson
Bill Seitz
Joe Uecker
Chris Widener
Learn More : Glossary of Terms | The Legislative Process

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.