Loading chat...

OH SB284

Bill

Official Source

Status

Introduced

10/8/2025

Primary Sponsor

Timothy Schaffer

Click for details

Origin

Senate

136th General Assembly

AI Summary

  • Tax commissioner prohibited from imposing penalties or interest on taxpayers who fail to file returns when no tax amount is due
  • Applies to sales/use tax (Chapter 5739), income tax (Chapter 5747), and commercial activity tax (Chapter 5751) returns
  • Amends sections 5747.15 and 5751.06 and creates new section 5739.125 of the Ohio Revised Code
  • Changes apply only to returns or reports required to be filed on or after the effective date of the legislation
  • Sponsored by Senator Schaffer in the 136th General Assembly (2025-2026 session)

Legislative Description

Waive penalty for not filing certain tax returns if no tax is due

Taxation

Last Action

Referred to committee: Ways and Means

10/15/2025

Committee Referrals

Ways and Means10/15/2025

Full Bill Text

No bill text available