House Bill 326
Modifies the income and business tax law
To amend sections 9.66, 122.16, 122.172, 122.173, 5709.65, 5709.66, 5733.33, 5733.42, 5733.98, 5747.01, 5747.02, 5747.05, 5747.054, 5747.055, 5747.056, 5747.059, 5747.21, 5747.212, 5747.22, 5747.27, 5747.28, 5747.29, 5747.331, 5747.37, 5747.65, 5747.66, 5747.71, 5747.75, 5747.76, 5747.80, 5747.81, and 5747.98 and to repeal sections 5733.48, 5747.051, 5747.057, 5747.26, 5747.261, 5747.31, 5747.32, 5747.34, 5747.35, 5747.36, 5747.38, 5747.39, and 5747.77 of the Revised Code to make technical changes to the state income tax law, to modify the requirements for receiving the joint filing credit, and to provide that, for the 2015 taxable year, any taxable business income under $125,000 for married taxpayers filing separately or $250,000 for other taxpayers is subject to the graduated tax rates applicable to nonbusiness income, while business income in excess of those amounts remains subject to the existing 3% flat tax.
Current Version
![Introduced In House Checked](/images/legislation/step-on.png)
![In House Committee Checked](/images/legislation/step-on.png)
![Reported By Committee Unchecked](/images/legislation/step-off.png)
![Passed By House Unchecked](/images/legislation/step-off.png)
![Introduced In Senate Unchecked](/images/legislation/step-off.png)
![In Senate Committee Unchecked](/images/legislation/step-off.png)
![Reported By Committee Unchecked](/images/legislation/step-off.png)
![Passed By Senate Unchecked](/images/legislation/step-off.png)
![Sent To The Governor Unchecked](/images/legislation/final-step-off.png)
Subjects
Committees
House Ways and Means Committee
Primary Sponsors
Ron Amstutz
Jeffrey A. McClain
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