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New Budget Makes Ohio More Competitive

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On June 28, 2021 both houses of the Ohio General Assembly voted to approve Am. Sub. H.B. 110 (the “Budget Bill” or “Bill”), the state’s two-year operating budget. Governor Mike DeWine signed the Bill in the wee hours of the morning of July 1, 2021. The Budget Bill covers general revenue spending for the two-year period from July 1, 2021 through June 30, 2023.

As is typical with any state operating budget, there are many important provisions in the Bill, which determines the state government’s spending for two years and converts many policy decisions into law.

The Budget Bill includes many great tax law changes, including:

  • Repeal of the sales and use tax on employment services and employment placement services;

  • Over $1.6 billion of state personal income tax cuts;

  • Extension of the COVID-19 municipal income tax withholding provisions for employers until the end of 2021; and

  • Clarification that municipal tax refunds should be paid to employees who have worked remotely during 2021.

For more information on the overall spending provisions contained in the Budget Bill, please refer to our Government Affairs Buzz. The following summarizes the major changes to Ohio tax law by the Budget Bill and provides some unique observations from ZHF about these changes.

Personal Income Tax

Tax Rate Reduction and Bracket Changes: The Bill provides major personal income tax cuts totaling nearly $1.6 billion for all income tax taxpayers. These cuts apply to tax years beginning on or after January 1, 2021[1] and include the following changes:

  • Increasing the threshold at which point lower-income individuals must first pay income tax from $21,750 to $25,000.

  • Eliminating the highest tax bracket, reducing Ohio’s top state-wide income tax rates from 4.797% to 3.99%.

  • Adjusting the remaining tax brackets and marginal tax rates as follows:

Tax Bracket
Marginal Tax Rate
0 – $25,000
More than $25,000 – $44,250
2.765% [2]
More than $44,250 – $88,450
More than $88,450 – $110,650
More than $110,650


  • Suspending the inflation-indexing of the tax brackets for tax year 2021.

The rate of tax imposed on the first $25,000 of estates was also reduced by 3%, from 1.42744% to 1.38462%.[3]

ZHF Observation: Ohio has steadily eliminated the number of personal income tax brackets over the years, growing closer and closer to a flat tax. In 2016, just five years ago, Ohio had nine tax brackets. Further, in 2016, Ohio carved out a 3% flat tax rate on business income over $250,000. Of course, these tax rates do not reflect the broad municipal income tax imposed by nearly every municipality in Ohio, whose tax rates range from 0.40% – 3.00%, and average 1.4% across Ohio.

Opportunity Zone Investment Tax Credit: The General Assembly has increased the amount of Ohio opportunity zone investment tax credits that may be awarded to an individual during a single fiscal biennium. The increase is from $1 million to $2 million for the new biennium.[4]

Motion Picture Tax Credit: The Budget Bill revokes a production contractor’s eligibility for the motion picture tax credit. As a result, this credit may be available only to the production company involved with a motion picture or Broadway-style theatrical production, not to hired contractors.[5]

Qualifying Capital Gain Deduction: A new deduction, which becomes available in 2026, is added for capital gains from the sale of a business interest. The deduction equals the lower of the “qualifying capital gain” or “deductible payroll.”[6]

  • Qualifying capital gain means a capital gain resulting from the sale of an interest in an entity reported for the taxable year as reported for federal income tax purposes, to the extent not otherwise deducted or excluded in computing federal or Ohio adjusted gross income (“AGI”), provided that all three of the following conditions are met:

(a) The selling taxpayer either:

a. materially participated (as defined in federal regulations 26 CFR 1.469-5T (a)(1), (2), (3), (4) or (7)) in the sold entity for the five years immediately preceding the time of sale; or

b. directly or indirectly invested at least $1 million in the entity;

(b) The entity is incorporated, registered, or organized in Ohio during the five years immediately preceding the sale; and

(c) The entity is headquartered in Ohio during the five years immediately preceding the sale.

  • Deductible payroll is the amount of compensation used to determine the entity’s withholding tax obligations (“qualifying payroll”), multiplied by the percentage of the interest in the entity the taxpayer sold. The period specified for the calculation of the qualifying payroll differs depending on whether the selling taxpayer was a material participant or an investor as defined in (a) above. For the seller who materially participated in the entity, “deductible payroll” is the payroll for the five calendar years immediately preceding the time of sale (i.e., the same period during which the seller is required to have materially participated). For the seller who made an investment of $1 million or greater in the entity, the period is the investment period. This period may be shorter than the five years immediately preceding the sale but may not be longer. Another limitation placed on qualifying payroll is that it does not include amounts paid to the taxpayer or the taxpayer’s spouse, parents, grandparents, children, or grandchildren.

If a taxpayer has multiple capital gains from the sale of interests in different entities during the taxable year, each capital gain must meet the requirements to be classified as a “qualifying capital gain” as discussed above. The lesser of the qualified capital gain or deductible payroll is determined on an entity-by-entity basis. The deduction amounts related to each entity would then be aggregated to determine the total deduction allowed.

By limiting the deduction to the lesser of the qualifying capital gain or deductible payroll, the provision keeps the tax benefit from becoming out of proportion to the number of jobs created by the business. Lower payroll would amount to a smaller credit unless the gain amount is already smaller than the deductible payroll.

ZHF Observation: This provision provides a terrific future benefit, potentially reducing the tax resulting from the sale of an Ohio business to zero. Unfortunately, because it does not kick in until 2026, any Ohio business owner seeking to sell their business before 2026 will not benefit from this provision. As a result, Ohio business owners seeking to sell a business interest over the next five years should explore becoming nonresidents of Ohio in order to achieve a similar tax result.

ZHF Observation: It is also important to remember that the deduction only applies to the sale of a business interest, such as the sale of a partnership interest, C corporation stock, or a membership interest in a limited liability company (“LLC”). The provisions do not appear to apply to transactions treated as asset sales for legal purposes and potentially do not apply to transactions treated as asset sales for federal income tax purposes (e.g., sale of a disregarded entity, an IRC 338(h)(10) election, etc.). Thus, business owners and their advisors should carefully consider the Ohio provisions when considering options in a sale transaction.

Venture Capital Gain Deduction: In another effort to incentivize Ohio business investment, the Budget Bill has adopted a new venture capital gains deduction.[7] Similar to the above Qualifying Capital Gain Deduction, this new deduction would not be available until taxable years beginning in or after 2026 and would only apply to gain recognized on the sale of a business interest (not a sale of assets).

To qualify for this deduction a taxpayer must invest in an “Ohio venture capital operating company” (“OVCOC”). The deduction equals one hundred per cent of the capital gain received by the taxpayer in the taxable year from the Ohio venture capital operating company attributable to the company’s investments in Ohio businesses during the period for which the company was an Ohio venture capital operating company plus fifty per cent of the company’s investments in all other businesses during the same period.

While “venture capital operating company” is defined by reference to federal regulation, the attainment of the “Ohio” prefix requires certification by the Director of Development that the company has met various requirements, including the management or capital commitments of at least $50 million in active assets and the Ohio residency of at least two-thirds of its managing and general partners. The venture capital operating company will have to apply to the Director of Development for certified OVCOC status and must report to the Director of Development each year it seeks to maintain that status.

To be considered an “Ohio business,” the business must be headquartered in Ohio and must employ more than half its full-time workforce in the state, measured on an annual basis.

The new deduction will require annual reporting by the OVCOC on forms to be submitted to both the Director of Development and the Ohio Tax Commissioner. The reporting will allow the Director and Tax Commissioner to determine the portion of the year that the OVCOC qualified as such, as well as the investments that qualify as Ohio companies, and the name, social security number or FEIN, and ownership percentage of each person with a qualifying interest in the company. As a result of this reporting, the Director of Development will be able to issue a certificate qualifying the company as an OVCOC for the year or a portion thereof, stating what portion of the OVCOC’s investments were in Ohio companies, and providing what percentage of gains or of distributed equity interests or securities is attributable to each qualified investor in the OVCOC. (Distributed interests would qualify for the deduction once sold by the distributee and income is recognized from their disposition.) A copy of this certificate would be given by the OVCOC to each qualified investor, along with any other documentation needed to compute the venture capital gains deduction. In a manner more commonly associated with tax credits, the certificate would be necessary to claim the new deduction.

ZHF Observation: If the gains qualifying for this deduction would qualify as business income to the taxpayer, the new deductions would have to be taken prior to calculating the business income deduction.

ZHF Observation: It should be noted that both the Qualifying Capital Gain Deduction and the Venture Capital Gain Deduction provide for differential, preferred tax treatment for investments made in Ohio by Ohio-based companies, as opposed to those same investments made in Ohio by out-of-state companies. As such, these provisions may be subject to challenges under the Commerce Clause of the United States Constitution, which the U.S. Supreme Court has long interpreted to disallow preferential treatment to in-state versus out-of-state activities. For instance, a very similar incentive was found unconstitutional by a California state court applying the U.S. Supreme Court precedents. Cutler v. FTB, 208 Cal. App. 4th 1247 (2012). Hopefully, Ohio’s courts will see these incentives differently than other states’ courts.

Education-related credits

Effective for tax years beginning on or after January 1, 2021,[8] three non-refundable education-related income tax credits become available.

  • Home Schooling Expense Credit: A credit of up to $250 for home schooling expenses, limited to items used directly for home school instruction.[9]

  • Nonprofit Scholarship Granting Organization Donation Credit: A credit of up to $750 for cash donations made to nonprofit scholarship granting organizations for primary and secondary school students that prioritize awards to low income students and that are posted in a list on the Department of Taxation’s website.[10]

  • Non-Chartered Private School Tuition Credit: A credit of up to $1,000 per year for tuition paid for dependents to attend a non-chartered private school.[11] The credit is available to all households whose total federal adjusted gross income is under $100,000.

Business Income Deduction and NAICS Codes: The prior biennial budget bill (enacted in 2019) proposed excluding attorneys and lobbyists from the business income deduction and 3% flat rate tax (“BID”). Later in 2019, the General Assembly reinstated the BID for lawyers and lobbyists but mandated that the Ohio Department of Taxation add a question to personal income tax returns that required taxpayers claiming the BID to provide the North American Industry Classification System code of the business. The purpose of the report was to gain detailed data on the types of businesses claiming the BID to better evaluate future possible limitations on the BID. The Budget Bill eliminated this mandate, further bolstering the view that future limitations of the BID by the General Assembly seem to be off the table for now.[12]

Reporting Changes to Claimed Resident Credit: Ohio’s resident tax credit allows a credit for income taxes paid to other states. A subsequent change to the amount of a resident’s income that is taxed by another state may be impacted by an audit conducted by the other state or the correction of an error on the return filed in such other state. This could impact the Ohio resident credit calculation, resulting in either an underpayment or overpayment of Ohio tax. In that event, the resident has 60 days to file an amended income tax return to report an underpayment or file a refund claim to report an overpayment. The Budget Bill increases the time to file such amended reports or refund claims from 60 days to 90 days after the change.[13]

Unemployment Compensation Withholding: Similar to federal treatment, Ohio will begin withholding state income tax on amounts of unemployment compensation paid to individuals, thereby mitigating the burden of making estimated tax payments.[14]

Unemployment Compensation Fraud: The Budget Bill declares that Ohio does not intend to impose tax on unemployment compensation reported to a person whose identity was fraudulently used by a third party to collect unemployment compensation.[15]

ZHF Observation: With assistance from the business community, Ohio has finally gotten its arms around this issue, has cut the number of fraudulent claims, and even issued revised 1099s to many impacted individuals. However, this language could be useful if the Department of Taxation were to run an audit program designed to pick up on discrepancies related to unreported unemployment compensation.

Municipal Taxes

The Budget Bill clarifies the operation of Section 29 of the 133rd General Assembly’s H.B. 197 (“Section 29”) for purposes of calendar year 2021, but leaves the courts to decide how Section 29 applies for calendar year 2020. Section 29 provided that “any day on which an employee performs personal services at a location, including the employee’s home, to which an employee is required to report for employment duties because of the [COVID-19 emergency] declaration shall be deemed to be a day performing personal services at the employees principal place of work.” This provision effectively expanded the benefits of the 20 Day Occasional Entrant Rule contained in R.C. 718.011 for employers by allowing them to continue withholding to the employee’s regular work location amidst the COVID-19 pandemic. However, the language has been the subject of much confusion. For instance, municipalities have aggressively interpreted the language to prohibit employees from obtaining refunds from municipalities in which they did not actually work. At the same time, businesses felt constrained from changing an employee’s principal place of work amid the pandemic to reflect actual work locations in spite of pressure from their employees.

Because Governor DeWine ended the Emergency Declaration, the withholding protections of Section 29 will expire on July 18, 2021. As a result, without the Budget Bill, employers would need to then begin withholding municipal tax on wages earned by an employee working 20 or more days at a remote location situated in a taxable municipality. However, many employers are still not equipped to begin tracking their employees or withholding tax to multiple municipal jurisdictions.

The Budget Bill clarifies Section 29 in the following ways:[16]

  • Extends the ability of employers to continue to withhold to the employee’s principal place of work, rather than the employee’s remote working location, until December 31, 2021.

  • Removes the original ambiguity by clarifying that for 2021, Section 29 only applies to an employer’s withholding tax obligations and net profit calculation, and does not apply to an employee’s tax liability.

  • Prohibits a municipal tax administrator from assessing tax, penalty, or interest on an employer who followed the rule and withheld tax to the principal place of work rather than the remote work location in which their employee actually worked.

ZHF Observation: The Budget Bill’s changes to Section 29 become effective on October 1, 2021, but the original Section 29 will no longer be in effect as of July 19, 2021. As a result, employers that continue to use the Section 29 withholding method may be technically non-compliant with municipal tax law which requires withholding based on the actual work location. However, the Bill’s language prevents a municipality from effectively enforcing such withholding requirements for 2021.

  • Provides that, if an employee requests a tax refund pursuant to the temporary rule, the municipal tax administrator may not require the employer to provide documentation other than a statement verifying that the employer has not refunded any withholding tax to the employee and the number of days the employee worked at his or her principal place of work.

  • For 2021, wages that were withheld to a principal place of work are exempt from taxation by a resident municipality except to the extent the resident municipality has a higher tax rate or does not provide a full credit for taxes paid to other municipalities. In those instances, the resident employee must pay the excess tax due because of the higher rate or lower credit.

  • For 2021, a municipality may not force a resident to seek a tax refund from the employee’s principal place of work municipality by imposing its tax on wages actually earned in the resident municipality, rather than the principal place of work municipality.

ZHF Observation: This provision protects residents from being forced by a resident municipality to file a request refund with the principal place of work municipality. For instance, assume a Gahanna resident works in Columbus. Gahanna allows a full credit for taxes paid (i.e., withheld) to Columbus, but only to the extent the resident is not eligible to receive a refund of such taxes from the principal place of work municipality. However, if the employee worked at home in 2021, then Gahanna could deny the credit and force the resident to file a Columbus refund claim. Unfortunately, this protection does not exist for 2020 and taxpayers may have some exposure.

These provisions remove the ambiguity in Section 29 as it applies to calendar year 2021 and are intended to extend the withholding protections extended to employers by Section 29.

ZHF Observation: The Budget Bill language specifically amends the original Section 29 and applies those changes for all of 2021 and includes clarification that essentially authorizes employees to obtain refunds for wages not actually earned in the principal place of work municipality. While the language is limited to 2021, none of these changes preclude employees from pursuing refunds for 2020 wages not actually earned in the principal place of work municipality. The General Assembly seemed constrained from retroactively impacting a closed tax year and, therefore, avoided addressing 2020. While municipalities will resist issuing refunds for 2020, constitutional constraints and case law provide employees a strong position for obtaining 2020 refunds.

ZHF Observation: Many employers and employees are chomping at the bit to change municipal tax and state tax withholding to reflect hybrid work arrangements. In our experience, prudent employers are carefully developing HR policies and procedures before implementing new withholding processes. We have worked with many employers to provide practical solutions that address problems with current tracking capabilities and mitigate future audit risk.

JEDD Notice, Petition and Contract Requirements: The procedure for creating certain joint economic development districts (JEDDs) are changed in two ways:

  • Modifies the notice and opt-out procedures for certain property that is located within one-half mile of the JEDD or receives water or sewer services under certain agreement from a municipality that is not part of the JEDD; and

  • Requires that the JEDD contract include certain information relating to the JEDD’s public utility infrastructure, if the proposed JEDD would include any property in which any non-JEDD party would provide water or sewer services.[17]

Taxes and Fees on Medical Marijuana: The Budget Bill prohibits local governments from imposing a tax or fee based on the gross receipts of medical marijuana businesses, or any tax or fee that is similar to a tax or fee imposed by the state.[18]

Sales and Use Taxes

Exemption for Employment Services and Employment Placement Services: One of the most exciting provisions of the Budget Bill is the repeal of the sales and use tax on employment services and employment placement services. While the effective date language is a bit unclear, we believe the repeal of the tax on employment services and employment placement services will be effective October 1, 2021.[19]

ZHF Observation: The taxation of employment services is likely the most hotly litigated tax issue in Ohio, burdening the Department of Taxation with ambiguous language, subjecting Ohio businesses to aggressive tax audits, and making Ohio less competitive with almost all other states. The repeal of this tax will, at last, be a change that hurts our business, but greatly helps all other Ohio businesses. ZHF applauds the General Assembly for adding this repeal to the Budget Bill.

Investment Metal Bullion and Coins: Ohio has reinstated the sales and use tax exemption for the sale of investment metal bullion and investment coins. Investment coin means any coin composed primarily of gold, silver, platinum, or palladium.[20] We believe this exemption will apply to sales occurring on or after October 1, 2021.[21]

ZHF Observation: Investors may want to hurry up and take advantage of this particular exemption before it goes away—Ohio has enacted and repealed this exemption at least two times (each) over the last couple of decades.

Commercial Activity Tax (“CAT”)

Jobs Creation Tax Credit (“JCTC”) Reporting for Work from Home Employees: The Budget Bill adopts Governor DeWine’s proposal that the payroll of employees working from home may be included in a company’s annual employment reporting for JCTC purposes, and these employees’ payroll will now qualify for the JCTC beginning with reports filed for the 2020 report year. This provision extends the work from home qualification to those agreements for which the application was approved prior to September 29, 2017.[22]

Jobs Retention Tax Credit (“JRTC”): Priority is given to JRTC applications meeting one or more of the following criteria:

  • The applicant has not received a JRTC or JCTC for the same location within the preceding five years;

  • The applicant is not currently receiving a JRTC or JCTC;

  • The applicant intends to use materials and equipment sourced from Ohio businesses in the project;

  • The facility has been operating in Ohio for the preceding ten years; and

  • The project will involve more than routine maintenance.[23]

Bureau of Workers Compensation (“BWC”) Dividends: The exclusion from CAT gross receipts of BWC dividends paid to employers is made permanent for all future years. Prior law only excluded BWC dividends made for 2020 and 2021.[24]

Annual Minimum Tax: The annual minimum tax applicable to the first $1 million will be determined based on the preceding calendar year’s gross receipts, rather than the current calendar year’s gross receipts.[25] This provision codifies an approach informally adopted by the Ohio Department of Taxation many years ago.

Megaproject Supplier Receipts: An exclusion from gross receipts is added for receipts of a megaproject supplier from sales of tangible personal property directly to an Ohio megaproject operator, provided:

1. The supplier holds the required certification issued under new R.C. 5751.052; and

2. Both the operator and supplier hold the required certification issued under R.C. 122.17(D)(7).[26]

The Budget Bill also makes many changes to the Megaproject incentive language, which applies in very limited circumstances.

Kilowatt-Hour Tax

Exemption from Kilowatt-hour (“KwH”) Tax: The Budget Bill clarifies an existing provision of the KwH Tax that exempts self-generated electricity from the tax.[27] The KwH Tax has never applied to an end user that generated its own electricity for its own use on the same premises. Some confusion has arisen when an end user finances such self-generation by retaining an agent to operate dedicated generation facilities adjacent to the end user’s manufacturing facility. The Bill’s language clarifies that the KwH Tax exemption still applies if the end user’s electricity is generated by a facility primarily dedicated to providing electricity to that end user’s facilities, is sized appropriately to the end user’s annual electricity requirements at the time of interconnection, is physically connected and integrated with such facilities, and is located on either the same or a contiguous property of those facilities.

Property Tax

Valuation of Subsidized Rental Real Property: A committee is established to study federally subsidized housing. The study committee will submit a report to the General Assembly by July 1, 2022, making recommendations about the valuation process for federally subsidized residential rental property.[28]

Tax Increment Financing (“TIF”) and Downtown Redevelopment Districts (“DRD”): The Budget Bill modifies TIF and DRD laws to allow subdivisions to use TIF or DRD payments for off-street parking facilities and to allow municipalities to designate the beginning date of the TIF exemption for certain TIFs that under current law must have their real estate tax exemption begin on the effective date of the TIF-designating ordinance.[29]

Notice of Taxable Use: A new requirement is imposed on owners of tax-exempt real property to notify the county auditor if the property ceases to qualify for the exemption. A significant penalty is imposed on a property if the owner fails to give such notice, equal to the tax savings for up to five immediately preceding years if the property did not qualify in these years.[30]

Improper Homestead Exemption Recovery: The Budget Bill adds a charge against real property or manufactured or mobile homes receiving the homestead exemption if the property owner or occupant failed to notify the county auditor that the owner or occupant no longer qualified for the exemption, as required in current law.[31]

Qualified Energy Projects Exemption: The deadline to apply for a property tax exemption for a qualified renewable energy project has been extended for an additional two years, until December 31, 2024.[32]

Disability Housing Property Tax Exemption: The eligibility criteria for the tax exemption for real property used to provide housing to persons with developmental disabilities has been modified to waive the requirement that the charitable organization that owns the property must receive funding from one or more county boards of developmental disabilities. The exemption is also limited to only the portion of the property used by residents who are eligible for Medicaid-funded services, as well as to common areas used by all residents.[33]

Insurance Premiums Tax

Transformational Mixed Use Development (“TMUD”) Credit: The sunset date for certifying new TMUD projects is extended by two years, until June 30, 2025. The Bill sets the maximum annual credit allotment for FY24 and FY25 at $100 million, the same as in current law.[34]

Rural Business Growth Program: The amount of tax credits that may be rewarded under the Rural Business Growth Program is increased by $45 million. The program eligibility and investment criteria are also modified by the Budget Bill. Applications for participation in the program may be accepted by the Department of Development beginning on or about September 29, 2021.[35]

Tax Expenditure Review Committee

The Tax Expenditure Review Committee is a legislative committee that has been tasked with regularly evaluating the benefits of various tax deductions, exemptions and credits. The Bill eliminates the Tax Expenditure Review Committee, giving a sigh of relief to many stakeholders of such tax benefits.[36]

Governor DeWine – Line Item Vetoes

In Ohio, the Governor has the power to line item veto items contained in any budget bill. The only tax-related provision vetoed by Governor DeWine related solely to how much CAT revenue is allocated to the Ohio Department of Taxation’s budget. The proposed change would have reduced the amount from 0.65% to just 0.50%. The Governor was concerned that cutting ODT’s budget would hamper its ability to provide fundamental services to Ohioans and preserve the integrity of the tax system. ODT has already incurred significant cost saving measures which have shrunk the agency significantly. Ohioans certainly do not want ODT to become like the IRS.

The Budget Bill’s many tax law changes provide many benefits and potential pitfalls for taxpayers. If you need assistance with fully understanding the impact of these changes on you or your business, please contact any tax professional at Zaino Hall & Farrin LLC.

[1] Uncodified Law Section 803.97.

[2] A taxpayer that makes one penny over $25,000 trips over an income cliff and must pay tax on all of the first $25,000 of income, equaling $346.16 (i.e., a rate of 1.385%).In other words, the zero rate on the first $25,000 only benefits taxpayers that earn no more than $25,000.

[3] The rate brackets applying to estate income above $25,000 are the same as those used for personal income tax purposes. R.C. 5747.02(A)(2).

[4] R.C. 122.84.

[5] R.C. 122.85.

[6] See new R.C. 5747.79 which describes the credit. See also R.C. 5747.01(A)(34).

[7] The definitions for this deduction are primarily contained in new R.C. 122.851. See also new R.C. 5747.01(A)(35).

[8] Uncodified Law Sections 803.97 and 803.180.

[9] See new R.C. 5747.72.

[10] See new R.C. 5747.73.

[11] See new R.C. 5747.75.

[12] R.C. 5747.08(L) is repealed.

[13] R.C. 5747.05.

[14] R.C. 5747.065.

[15] Uncodified Law Section 757.10.

[16] Uncodified Law Sections 610.115 and 757.40.

[17] R.C. 715.72.

[18] R.C. 3796.31.

[19] Uncodified Law Section 803.93.

[20] See new R.C. 5739.02(B)(57).

[21] Uncodified Law Section 803.93.

[22] R.C. 122.17.

[23] R.C. 122.171.

[24] See new R.C. 5751.01(F)(2)(nn).

[25] R.C. 5751.03 and Uncodified Law Section 812.20.

[26] See new R.C. 5751.01(F)(2)(oo) and (S). See also new R.C. 5751.052 and 5751.091.

[27] R.C. 5727.80 and 5727.81. See also Uncodified Law Section 803.100.

[28] Uncodified Law Section 757.70.

[29] R.C. 5709.40 and 5709.41. See also Uncodified Law Section 803.100.

[30] R.C. 5713.083. See also Uncodified Law Section 803.190.

[31] R.C. 4503.066. See also Uncodified Law Section 323.153.

[32] R.C. 5727.75.

[33] R.C. 5709.121. See also Uncodified Law Section 803.30.

[34] R.C. 122.09.

[35] R.C. 122.15, 122.151, 122.153, 122.154 and 122.156. See also Uncodified Law Section 757.60.

[36] Uncodified Law Section 130.12.

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