Ohio Enacts SALT Cap Workaround
On June 14, Governor DeWine signed Amended Senate Bill 246 (“SB 246”) into law. With the enactment of this legislation, Ohio joins 22 other states that have... Read more.
Latest Programming on Hulu and Netflix: Legal Drama over Video Service Provider Fees
In the latest instance of a courtroom drama playing in courts across the United States, the Ohio Supreme Court heard oral arguments in relation to City of Maple... Read more.
Michigan Flow-Through Entity tax Deadline
The Michigan Flow-Through Entity tax (“FTE tax”), enacted late in 2021, is Michigan’s work-around for the federal SALT deduction cap. For those flow-throu... Read more.
When and How May the BTA Change the Allocation of Value Between Land and Improvements?
On February 8, Ohio’s Tenth District Court of Appeals issued its decision in Columbus City Schools Board of Education v. Franklin County Board of Revision, 20... Read more.
Cities Win Round Two vs. Buckeye Institute Regarding Municipal Income Tax
Ohio’s Tenth District Court of Appeals has weighed in on the challenge to the municipal income tax provisions of H.B. 197 brought by The Buckeye Institute (... Read more.
Potatoes and Pilgrims: Business Income Decisions from Idaho and Massachusetts
The question of when income from the sale of a business is apportionable “business income” versus allocable “nonbusiness income” seems a perpetual quest... Read more.
Willacy II: Still No Escape for Snowbirds
On May 25, 2021, the Ohio Supreme Court (“Court”) issued its decision in Willacy v. Cleveland Bd of Income Tax Review, 2021-Ohio-1734. If the name sounds fa... Read more.
Help on the Way From a Trio of Enacted Relief Bills
Relief is available for many Ohio businesses and service providers as the result of a handful of recently enacted bills that distribute mostly federal money rec... Read more.
Cities Win Round One vs. Buckeye Institute
On April 27, 2021 the Franklin County Court of Common Pleas granted the motions of the Columbus City Auditor and the Ohio Attorney General to dismiss the lawsui... Read more.
Ohio S.B. 18 Conforms Ohio to Internal Revenue Code and Adds Numerous Other Tax Law Changes
On March 31, Governor DeWine signed Substitute Senate Bill No. 18 (“S.B. 18”) into law. The bill brings Ohio income tax law into conformity with recent chan... Read more.