General Assembly


Short Title

Incorporates federal IRS changes 
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Long Title To amend sections 4141.321, 5701.11, 5733.41, and 5747.41 and to enact section 5747.065 of the Revised Code and to amend Section 36 of H.B. 481 of the 133rd General Assembly to modify the law governing taxation and to declare an emergency.


As Enrolled

Legislation Text

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Effective Date

March 31, 2021
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