OH HB484

Exempts nonprescription human drugs, feminine hygiene products (tampons, pads, menstrual cups), and disposable baby diapers from the 5.75% state sales tax effective August 1, 2017.

Requires the state to reimburse the Local Government Fund, Public Library Fund, and county and transit authority sales tax collections for revenue lost due to these exemptions.

Creates a 12-member Legislative Commission on Middle Class Economic Strength composed of House and Senate leadership to review proposed tax legislation that would change the proportionate tax burden among income or demographic classes.

The Commission must report to the General Assembly before bills receive second reading on how proposed legislation would affect tax distribution across income classes and other demographic groups.

Establishes commission staffing, funding, and meeting procedures, with members serving without compensation but reimbursed for expenses.