HB 609 Summary

• Establishes a temporary tax amnesty program running from April 1, 2021 to May 31, 2021, allowing taxpayers to pay delinquent state-administered taxes and fees without penalties and interest.

• Waives all applicable interest and penalties for qualifying delinquent taxes and fees if the full tax amount (minus interest and penalties) is paid during the amnesty period.

• Provides amnesty protection from criminal prosecution and civil actions for participants who pay in full, with no future assessments issued on those taxes or fees.

• Directs that most amnesty collections credited to the General Revenue Fund be transferred to the Budget Stabilization Fund by July 15, 2021, excluding amounts credited to the Local Government Fund and Public Library Fund.

• Amends sections 3701.13, 5709.09, and 5739.02 of the Revised Code regarding health department orders, property tax exemptions for environmental projects, and sales tax exemptions, with the amnesty program provisions set to repeal on July 16, 2021.