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OH HB666
Bill
Status
11/12/2014
Primary Sponsor
Michael Stinziano
Click for details
AI Summary
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Amends section 5747.01 and enacts section 5747.82 of the Revised Code to create an income tax deduction for qualifying Ohio artists.
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Qualifying Ohio artist must own or rent residential property in Ohio, conduct business in a designated arts and entertainment district, and derive income from sales or performances of works they created within the district.
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"Work" includes books, plays, musical compositions, paintings, photographs, sculptures, crafts, films, and dances created for singular or limited production.
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Eligible subdivisions (counties or municipalities) may apply to the director of development services to designate areas as arts and entertainment districts based on their cultural and educational significance.
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Director of development services has 60 days to approve or deny district designations; decisions are final and non-appealable but reapplication is permitted.
Legislative Description
To authorize an income tax deduction for income derived from the sale of art created or composed by Ohio artists and performances of that art sold or performed in designated arts and entertainment districts.
Income tax deduction-sale/performance of Ohio-created art
Last Action
To Ways and Means
11/12/2014