Incorporates federal IRS changes
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To amend sections 5701.11 and 5751.01 of the Revised Code and to amend Section 36 of H.B. 481 of the 133rd General Assembly to expressly incorporate changes in the Internal Revenue Code since March 27, 2020, into Ohio law, to exclude certain loan amounts forgiven under federal law from the commercial activity tax, to authorize a commercial activity tax exclusion for Bureau of Workers' Compensation dividends paid to employers, and to declare an emergency.
As Passed by the Senate