Budget & Taxes

in committee · Ohio · House Apr 2, 2025

HCR 9: Adopt the Leland Muhlenberg Resolution

HCR 9 is a concurrent resolution urging the federal government to repeal the Johnson Amendment, a provision in federal tax law that restricts tax-exempt organizations (including churches) from engaging in political campaign activities. The resolution, named the "Leland Muhlenberg Resolution" in honor of a local figure, expresses the state legislature's position but does not create new law or directly affect residents. It serves as a formal request to Congress and the President, without binding any policy changes or altering existing regulations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesHCR 9 urges the repeal of a federal tax law provision (Johnson Amendment) that restricts tax-exempt organizations. This action, by removing a fiscal control, can be interpreted as weakening aspects of fiscal management and accountability related t...75% confidence

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in committee · Ohio · House Feb 12, 2025

HB 69: Regards taxpayer deduction for depreciation, enhanced expensing

To amend sections 5733.40, 5747.01, and 5747.05 of the Revised Code to allow taxpayers to deduct in a single year the full bonus depreciation and enhanced expensing allowances the taxpayer deducts for federal income tax purposes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill allows greater taxpayer deductions for depreciation and expensing, which reduces state tax revenue and thus limits the state's budget.90% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

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in committee · Ohio · Senate Nov 18, 2025

SB 325: Authorize CAT exclusion for contractor payments to subcontractors

SB 325 amends Ohio's tax code to allow contractors to exclude payments made to subcontractors from the Commercial Activity Tax (CAT). This change directly affects contractors who hire subcontractors for construction or similar projects, as it removes those specific payments from the tax base. The bill modifies section 5751.01 of the Revised Code to create this exclusion, meaning contractors would no longer pay CAT on amounts paid to subcontractors. This is a technical adjustment to the tax calculation, not a new tax or benefit.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill creates a tax exclusion for contractors, reducing the Commercial Activity Tax (CAT) base, which limits state tax revenue and impacts fiscal management.95% confidence ✓ TransportationSupports TransportationReduces tax burden for contractors, potentially lowering costs for infrastructure projects, including transportation, thereby indirectly supporting development.60% confidence

Sub-Topics Business Taxes

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in committee · Ohio · Senate Jan 29, 2025

SB 43: Repeal the authorization of a special county lodging tax

SB 43 repeals the legal permission for Ohio counties to impose a special 3% lodging tax on hotel stays. This directly affects counties that previously had the authority to levy this tax, removing their ability to collect it for purposes like funding convention bureaus or public safety services. The bill eliminates the specific provision (Section 5739.09 of the Revised Code) that authorized the tax, ending the legal basis for counties to enact or maintain this tax without further legislative action.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill repeals a county lodging tax, thereby removing a source of revenue for counties and limiting their fiscal capacity for funding local services.95% confidence ✗ Criminal JusticeOpposes Criminal JusticeSB 43 repeals a tax that counties could use to fund public safety services, thereby removing a potential funding source for criminal justice.80% confidence

Sub-Topics Tax Incentives

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in committee · Ohio · Senate Apr 30, 2025

SB 186: Create a music incubator program, certain sales tax rebates

To amend section 5739.21 and to enact section 122.97 of the Revised Code to create a music incubator program to provide sales tax rebates to certain music venues and festival promoters.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill provides sales tax rebates, which directly reduces state tax revenue and limits fiscal resources for the state budget.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Ohio · Senate Jan 29, 2025

SB 40: Authorize tax credit for pregnancy resource center donations

To amend sections 5747.98 and 5751.98 and to enact sections 5747.74 and 5751.56 of the Revised Code to authorize a nonrefundable tax credit for donations to certain pregnancy resource centers and maternity homes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesAuthorizes a nonrefundable tax credit, which reduces state tax revenue and limits funds available for the state budget and fiscal management.90% confidence ✓ HealthcareSupports HealthcareBill authorizes tax credits for donations to pregnancy resource centers and maternity homes, directly funding and strengthening health services for pregnant individuals.95% confidence

Sub-Topics Tax Credits

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in committee · Ohio · Senate Apr 30, 2025

SB 187: Create temporary tax credit - sound recording company investment

To amend sections 107.036 and 5747.98 and to enact sections 122.853 and 5747.68 of the Revised Code to temporarily authorize a refundable income tax credit for investing in a sound recording production company.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill authorizes a tax credit, which reduces state tax revenue, thereby limiting funds available for the state budget.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

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in committee · Ohio · House Jun 18, 2025

HB 355: Increase vote threshold for local taxes subject to voter approval

To amend sections 128.35, 128.37, 128.38, 306.70, 307.697, 322.02, 345.02, 353.06, 511.07, 715.691, 715.70, 715.71, 715.72, 718.04, 718.09, 718.10, 757.02, 3318.06, 4301.421, 4504.02, 4504.15, 4504.21, 5739.021, 5739.026, 5739.09, 5743.021, 5743.024, 5743.026, 5748.021, 5748.03, 5748.08, and 5748.09 and to enact section 5705.17 of the Revised Code to increase the approval threshold required for passage of local taxes subject to voter approval.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill increases the vote threshold for local taxes, making it harder for local governments to raise revenue, thereby restricting their fiscal management capabilities.95% confidence ✗ EducationOpposes EducationBill increases voter approval threshold for local taxes, making it harder for school districts to pass levies and secure funding for operations and facilities, as evidenced by the amendment of section 3318.06 (School Facilities Law).88% confidence ✗ HousingOpposes HousingIncreasing the approval threshold for local taxes could make it harder for communities to fund housing initiatives, affordable housing programs, or related infrastructure.65% confidence ✗ TransportationOpposes TransportationThe bill increases the voter approval threshold for local taxes, including those under Chapter 4504 (Local Motor Vehicle License Tax), making it harder to fund transportation infrastructure and services.88% confidence

Sub-Topics Business Taxes Property Tax Property Taxes Tags Local Government

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in committee · Ohio · Senate Feb 12, 2025

SB 89: Authorize tax deduction for gym membership, personal training

SB 89 would amend Ohio's income tax code to allow residents to deduct the cost of gym memberships and personal training sessions from their state taxable income. This change would directly affect Ohio taxpayers who pay for these fitness expenses, making them eligible for a tax reduction similar to existing deductions for medical expenses. The bill proposes adding these costs to the list of allowable itemized deductions under Ohio's tax code. It does not specify a dollar limit or eligibility requirements beyond the standard tax filing rules for deductions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesSB 89 authorizes tax deductions for gym memberships, which would reduce state tax revenue, thereby limiting the state budget and fiscal capacity.95% confidence ✓ HealthcareSupports HealthcareSB 89 encourages preventative health by making gym memberships and personal training tax-deductible, potentially improving public health outcomes by incentivizing fitness.75% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

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in committee · Ohio · House May 21, 2025

HB 286: Limit purposes for which internet gaming tax revenue may be used

HB 286 seeks to restrict how tax revenue generated from any legal internet gaming within the state may be used. This bill would establish specific limitations on the permissible purposes for these funds, narrowing the range of state programs or initiatives that could receive this revenue. It directly affects state budgeting and the allocation of funds derived from internet gaming taxes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesHB 286 restricts the purposes for which internet gaming tax revenue may be used, directly limiting state budgeting and the allocation of funds.95% confidence

Sub-Topics Revenue State Budget

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