OH HB482

Creates a Tax Fraud Study Commission to study state income tax fraud and propose recommendations for prevention, with focus on fraud by taxpayers operating a trade or business and worker classification as employees or independent contractors.

Commission composition includes 3 Senate members (2 majority, 1 minority party) appointed by Senate President, 3 House members (2 majority, 1 minority party) appointed by House Speaker, 2 public members (1 representing labor organization, 1 representing contractors association), and the Tax Commissioner or designee.

All appointments must be made within 30 days of the effective date; members serve until resignation or removal and receive no compensation; a majority constitutes a quorum.

Commission must issue a report of findings and recommendations on or before the first day of the thirteenth month after the effective date and distribute copies to the Governor, Senate President and Minority Leader, and House Speaker and Minority Leader.

Commission ceases to exist after issuing its report; records are public records subject to Ohio public records law.