HB 209 would remove income taxes on tips earned by workers at restaurants, bars, and similar service businesses. Currently, tips are counted as taxable income for state, city, and school district taxes. The bill changes the law so tips are excluded from taxable income calculations under these tax systems. This means tipped employees would pay less tax on their tip earnings.
HB 100 creates a temporary grant program for nonprofit retailers (501(c)(3) organizations) that sell donated physical goods. To qualify, retailers must provide job training and employment services for people facing employment barriers like disabilities, homelessness, or criminal history. Eligible retailers can receive grants covering up to 25% of state sales tax revenue from donated goods sales, capped at $1 million per retailer annually. Grants must be used exclusively for job training programs serving disadvantaged workers, with annual reporting to the state.
To declare the General Assembly's intent to establish a new school financing system that provides a statewide per-pupil funding payment to public and chartered nonpublic schools based on a single statewide property tax and increased state sales tax.
To amend sections 131.02, 319.202, 715.013, 4303.26, 5703.052, 5703.053, 5703.19, 5703.263, 5703.50, 5703.70, 5703.77, 5703.90, 5725.26, and 5751.051 and to enact sections 5747.081, 5755.01, 5755.011, 5755.02, 5755.03, 5755.04, 5755.05, 5755.051, 5755.052, 5755.06, 5755.07, and 5755.99 of the Revised Code to levy a tax on certain high-volume landlords.
To enact section 3780.221 of the Revised Code to authorize a county excise tax on the sale of adult use marijuana to support artistic, cultural, and entertainment opportunities.
SCR 9 is a resolution passed by the Ohio Assembly urging Congress to make the 2017 Tax Cuts and Jobs Act (TCJA) permanent. It cites the TCJA's claimed benefits, including increased economic growth, job creation, higher wages, simplified tax filing, and greater business investment in Ohio. The resolution does not change tax law itself but formally asks federal lawmakers to eliminate the temporary nature of certain TCJA provisions to reduce uncertainty for taxpayers and businesses. This is a symbolic action with no legal effect, as it only expresses the Ohio Assembly's position to federal representatives.
