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OH HB496
Bill
Status
4/19/2010
Primary Sponsor
John Adams
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AI Summary
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Asserts Ohio's sovereignty under the Tenth Amendment and declares that federal power is limited to those powers specifically enumerated in the U.S. Constitution.
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Requires Ohio residents and employers to remit federal income taxes to the Ohio Treasurer of State instead of the Internal Revenue Service, creating a "federal tax fund" in the state treasury.
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Allows the state to retain federal taxes collected when the General Assembly determines by concurrent resolution (requiring three-fifths vote in each house) that the federal government imposed financial penalties on Ohio for non-compliance with a mandate exceeding federal constitutional authority.
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Permits voters to direct retention of federal taxes through statewide ballot initiative under Ohio's initiative petition process.
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Requires the state to defend Ohio residents in federal legal actions for complying with this law and to indemnify them for any resulting taxes, penalties, or damages; declares the act an emergency measure effective immediately.
Legislative Description
To assert the state's claim of sovereignty pursuant to the Tenth Amendment to the United States Constitution, to require Ohio residents to remit federal taxes to the Treasurer of State, to require that those taxes be retained by the state for its own use to the extent the General Assembly finds that the federal government penalized the state for failing to comply with a federal mandate determined by the General Assembly to be unconstitutional or to the extent directed by a statewide ballot initiative, and to declare an emergency.
State sovereignty-retain federal taxes- invalid/countermanded federal mandate
Last Action
To Finance & Appropriations
4/19/2010