OH SB325

Amends Ohio Revised Code section 5751.01 to add a new exclusion from the Commercial Activity Tax (CAT) for receipts under a construction contract to the extent the taxpayer is obligated to pay those receipts to a subcontractor under a subcontract

Prevents double taxation in the construction industry by allowing general contractors to exclude payments that flow through to subcontractors from their taxable gross receipts

Applies to tax periods ending on or after the effective date of the legislation

Introduced by Senator Schaffer during the 136th General Assembly (2025-2026 session)