Senate Bill 288

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General Assembly

131

Short Title

Revises taxation of pass-through entities 
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Long Title To amend sections 901.13, 5733.01, 5733.04, 5733.057, 5733.09, 5733.12, 5733.98, 5747.01, 5747.012, 5747.03, 5747.08, 5747.082, 5747.11, 5747.13, 5747.132, 5747.14, 5747.15, 5747.20, 5747.21, 5747.212, 5747.22, 5747.221, 5747.231, 5747.28, 5747.30, 5747.331, 5747.44, 5747.65, 5747.98, and 5748.01, to enact new sections 5747.40, 5747.41, 5747.42, and 5747.43, and to repeal sections 5733.0611, 5733.40, 5733.401, 5733.402, 5733.41, 5747.059, 5747.40, 5747.401, 5747.41, 5747.42, 5747.43, 5747.45, 5747.451, 5747.453, and 5747.75 of the Revised Code to revise the law governing how taxes on income from pass-through entities is to be reported and paid by the entities and their investors.

Version

As Passed by the Senate

Legislation Text

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Subjects

Taxation

Committees

Senate Ways and Means Committee
 
 
 
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