HB 642 Ohio House · 136th Legislature (2025-2026)

Remove limit on certain tax net operating loss carry-forwards

Summary
To amend sections 718.01, 718.81, and 718.84 of the Revised Code to remove a five-year limit on municipal income tax net operating loss carry-forwards.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 12, 2026 Last action Feb 4, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
2
Key actions
0
Committee
1
Feb 4, 2026
Committee
Referred to committee
lower
Jan 12, 2026
Introduced
Introduced
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Steve Demetriou
Steve Demetriou
RRepublican
OH
35