Bill

Bill > HB45


OH HB45

OH HB45
Establish temporary tax amnesty program


summary

Introduced
02/03/2021
In Committee
11/15/2022
Crossed Over
12/08/2021
Passed
12/14/2022
Dead
Signed/Enacted/Adopted
01/02/2023

Introduced Session

134th General Assembly

Bill Summary

To amend sections 102.01, 121.22, 124.134, 149.311, 149.43, 173.501, 307.6910, 1710.02, 2101.16, 2915.092, 3310.70, 3317.0212, 3333.051, 3505.183, 3509.05, 3781.1010, 3929.43, 4503.591, 4509.70, 5104.30, 5104.31, 5104.32, 5104.38, 5165.36, 5301.36, 5713.03, 5721.03, 5747.01, and 5747.98; to enact sections 3333.128, 3955.061, 3956.061, 5101.19, 5101.191, 5101.192, 5101.193, 5101.194, and 5104.37; and to repeal section 5747.37 of the Revised Code and to amend Sections 265.220, 307.270, 343.30, and 701.70 of H.B. 110 of the 134th General Assembly, Sections 219.10 as subsequently amended, 221.10 as subsequently amended, 221.13 as subsequently amended, and 237.13 as subsequently amended of H.B. 597 of the 134th General Assembly, and Sections 207.15, 221.10, 221.13, 223.10, 223.15, 237.10, and 237.13 of H.B. 687 of the 134th As Concurred by the House General Assembly and to repeal Section 715.20 of H.B. 110 of the 134th General Assembly to make appropriations and to provide authorization and conditions for the operation of state programs.

AI Summary

This bill establishes a temporary tax amnesty program in calendar year 2023 that allows the Director of Budget and Management to determine if a tax amnesty is necessary to meet General Revenue Fund obligations. If the Director certifies that a tax amnesty is necessary, the Tax Commissioner must establish and administer a program to waive interest and penalties for individuals and entities that pay in full any qualifying delinquent taxes and fees owed as of the effective date of the bill. The bill specifies the types of taxes and fees eligible for the amnesty program. The amendments to the tax code in the bill apply to tax year 2023 and every tax year thereafter.

Committee Categories

Budget and Finance

Sponsors (57)

Bill Roemer (R)* Thomas West (D)* Nickie Antonio (D),  Willis Blackshear (D),  Andrew Brenner (R),  Juanita Brent (D),  Sara Carruthers (R),  Jerry Cirino (R),  Gary Click (R),  Hearcel Craig (D),  Jeffrey Crossman (D),  Tavia Galonski (D),  Theresa Gavarone (R),  Haraz Ghanbari (R),  Jennifer Gross (R),  Bob Hackett (R),  Paula Hicks-Hudson (D),  Frank Hoagland (R),  Jay Hottinger (R),  Steve Huffman (R),  Catherine Ingram (D),  Dontavius Jarrells (D),  Terry Johnson (R),  Brian Lampton (R),  Laura Lanese (R),  George Lang (R),  David Leland (D),  Michele Lepore-Hagan (D),  Mary Lightbody (D),  Tina Maharath (D),  Gayle Manning (R),  Nathan Manning (R),  Joe Miller (D),  Kevin Miller (R),  Jessica Miranda (D),  Michael O'Brien (D),  Scott Oelslager (R),  Thomas Patton (R),  Gail Pavliga (R),  Bill Reineke (R),  Craig Riedel (R),  Michael Rulli (R),  Allison Russo (D),  Jean Schmidt (R),  Michael Sheehy (D),  Kent Smith (D),  Monique Smith (D),  Lisa Sobecki (D),  D.J. Swearingen (R),  Bride Sweeney (D),  Emilia Sykes (D),  Cecil Thomas (D),  Terrence Upchurch (D),  Casey Weinstein (D),  Tom Young (R),  Kenneth Yuko (D),  Paul Zeltwanger (R), 

Last Action

Concurred in Senate amendments (on 12/14/2022)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Document Type Source Location
State Bill Page https://www.legislature.ohio.gov/legislation/legislation-summary?id=GA134-HB-45
Bill https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb45/EN/07/hb45_07_EN?format=pdf
Bill https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb45/CH/06/hb45_06_CH?format=pdf
Bill https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb45/PS/05/hb45_05_PS?format=pdf
Synopsis of Senate Floor Amendments https://www.legislature.ohio.gov/download?key=20213&format=pdf
Fiscal Note - As Passed By Senate https://www.legislature.ohio.gov/download?key=20214&format=pdf
Bill https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb45/RS/04/hb45_04_RS?format=pdf
Fiscal Note - As Reported By Senate Committee https://www.legislature.ohio.gov/download?key=20162&format=pdf
Analysis - As Reported By Senate Committee https://www.legislature.ohio.gov/download?key=20149&format=pdf
Synopsis of Committee Amendments https://www.legislature.ohio.gov/download?key=20158&format=pdf
Fiscal Note - As Re-referred to Senate Committee https://www.legislature.ohio.gov/download?key=19955&format=pdf
Analysis - As Re-referred to Senate Committee https://www.legislature.ohio.gov/download?key=19934&format=pdf
Bill https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb45/IN/00/hb45_00_IN?format=pdf
Bill https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb45/RFS/03/hb45_03_RFS?format=pdf
Analysis - As Passed By House https://www.legislature.ohio.gov/download?key=18161&format=pdf
Fiscal Note - As Passed By House https://www.legislature.ohio.gov/download?key=18078&format=pdf
Bill https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb45/PH/02/hb45_02_PH?format=pdf
Analysis - As Reported By House Committee https://www.legislature.ohio.gov/download?key=17885&format=pdf
Fiscal Note - As Reported By House Committee https://www.legislature.ohio.gov/download?key=17880&format=pdf
Bill https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb45/RH/01/hb45_01_RH?format=pdf
Fiscal Note - As Introduced https://www.legislature.ohio.gov/download?key=17622&format=pdf
Analysis - As Introduced https://www.legislature.ohio.gov/download?key=16481&format=pdf
Bill https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb45/IN/00?format=pdf
Loading...