General Assembly


Short Title

Exempt from income tax certain gains from sale of a business 
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Long Title 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.


As Enrolled

Legislation Text

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Effective Date

September 23, 2022


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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.