Huge Tax Cuts Included in Ohio Senate’s Budget Bill (H.B. 33)
On Thursday, June 15, 2023, the Senate passed Substitute House Bill 33 (H.B.33), after having made changes to the House version through a substitute bill adopte... Read more.
Budget Bill Leaves the House Filled with Tax Changes
On Wednesday, April 26, the Ohio House of Representatives voted to pass Substitute H.B. 33, the operating budget for the state’s next biennium. From here, the... Read more.
House Finance Committee Makes Changes to Many Tax Provisions in H.B. 33
The Ohio House of Representatives Finance Committee has released its substitute version of House Bill 33, the main operating appropriations (i.e., budget) bill ... Read more.
In with the Newly Signed Legislation: Ohio Tax Changes for the New Year
On January 2nd and 3rd, 2023, Governor DeWine signed a number of bills passed during last year’s lame duck session of the General Assembly. Three of these bil... Read more.
NASCAR Crosses Finish Line at Ohio Supreme Court
On November 22, 2022, the Ohio Supreme Court (“Court”) issued its decision in NASCAR Holdings, Inc. v McClain, 2022-Ohio-4131. The Court overturned the Apri... Read more.
Emergency Work-from-Home Rule Held Unconstitutional as Applied to Out-of-State Resident
Challengers to Ohio cities’ interpretation of the emergency withholding tax rule from 2020 have won a victory in court. On September 26, 2022, in Morsy v. Dum... Read more.
Guidance Issued for New Ohio PTE Tax
On August 5, the Ohio Department of Taxation (“ODT”) released a Tax Alert called “Ohio’s PTE SALT Cap Workaround for ‘Electing Pass-Through Entities... Read more.
Important Tax Reforms in Michigan and Pennsylvania
Two of Ohio’s neighboring states, Michigan and Pennsylvania, have recently enacted noteworthy tax legislation. Michigan Partnership Reporting On July 19, Gove... Read more.
BIDs & Bets: Governor Signs BID Clarification and Update to Sports Gaming Tax Law
Today (June 24, 2022), Ohio Governor Mike DeWine signed Substitute House Bill 515 (“H.B. 515”), providing a needed clarification of the definition of “bus... Read more.
Mayflower Capsized: To Tax Gain, Unitary Business Not Required by Constitution, Required by MA Law
On May 16, 2022, the Supreme Judicial Court of Massachusetts (“Court”) decided VAS Holding and Investment LLC v. Mass. Comm’r of Revenue, 489 Mass. 669, o... Read more.