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OH HB292

Bill

Status

Passed

9/13/2018

Primary Sponsor

Gary Scherer

Click for details

Origin

House of Representatives

132nd General Assembly (2017-2018)

AI Summary

Substitute House Bill 292 Summary

  • Modifies the test for determining an individual's state of residence for income tax purposes, replacing common law domicile rules with a statutory test based on contact periods in Ohio (section 5747.24).

  • Makes appropriations and authorizes expenditures for state programs including education facilities, natural resources, public safety, and cultural projects totaling hundreds of millions of dollars across multiple funds.

  • Enacts new section 5709.57 allowing county commissioners to enter into agreements with owners of qualifying athletic complexes (Olympic training sites) to exempt up to 100% of taxable value from property taxation in exchange for annual payments to taxing subdivisions.

  • Declares Section 12 an emergency measure regarding referendum procedures for villages considering zoning ordinances for economic development projects expected to generate significant jobs and investment.

  • Authorizes state agencies to make expenditure changes for employee compensation pursuant to collective bargaining agreements and exempts certain entities from specific program requirements through various amendments to Ohio Revised Code sections.

Legislative Description

Modify residence test for income tax purposes

Taxation

Last Action

Effective 9/13/18 - Emergency: Certain sections effective 6/14/18

9/13/2018

Committee Referrals

Ways and Means9/12/2017

Full Bill Text

No bill text available