The Ohio House Passes H.B. 5


On Wednesday, November 13, 2013, the Ohio House of Representatives passed a bill designed to simplify Ohio’s patchwork of municipal income tax laws and make them more uniform. The bill, H.B. 5, passed on a vote of 56-39.

The bill has been the subject of intense lobbying by both the business community and Ohio municipalities. Some of the more controversial issues involve uniform rules requiring a 5-year net operating loss carry-forward period; the use of common-law tests to determine residency; the taxation of pass-through entities and their owners; and the taxation of occasional entrants into a municipality, or individuals who may enter several municipalities during a single day. The bill also includes provisions addressing income apportionment, consolidated returns, and uniform forms and filing dates.

The bill now moves to the Ohio Senate for further consideration. Review the full bill here.

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