LEGISLATIVE AFFAIRS

2021 Tax Policy

Federal tax policy should align with the economics of real estate development and investment, promote capital formation, and support job creation and economic development. Lower capital gains tax rates are a critical factor in ensuring sufficient investment for...

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Tax/Finance

Basel III Capital Accords The Basel III standards could have a significant negative impact on lending by banks to the commercial real estate sector. Several aspects of the standards would have harmful effects on the availability and cost of credit to commercial,...

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Bills Introduced Since 11/28/2022

 

SB368

PARENT EDUCATIONAL FREEDOM ACT (O’BRIEN S) To enact the Parent Educational Freedom Act to expand eligibility for Educational Choice scholarships, to cease the operation of the Pilot Project Scholarship Program on July 1, 2023, and to increase the existing income tax credit for homeschooling expenses from $250 to $2000.

 

Tracked Bills

 

HB53

LEGAL MALPRACTICE ACTIONS (HILLYER B) To shorten the period of limitations for actions upon a contract; to make changes to the borrowing statute pertaining to applicable periods of limitations; and to establish a statute of repose for a legal malpractice action.

 

Current Status:   

2/4/2021 – Referred to Committee House Civil Justice

 

HB110

OPERATING BUDGET (OELSLAGER S) To make operating appropriations for the biennium beginning July 1, 2021, and ending June 30, 2023, to levy taxes, and to provide authorization and conditions for the operation of state programs.

 

Current Status:   

7/1/2021 – SIGNED BY GOVERNOR; effective 7/1/21

 

HB123

COMMUNITY REINVESTMENT AREAS (FRAIZER M, CROSS J) To modify the law governing community reinvestment areas and the terms under which property may be exempted in such areas.

 

Current Status:   

4/5/2022 – Senate Ways and Means, (Fifth Hearing)

 

HB126

REGARDING PROPERTY VALUES (MERRIN D) To require local governments that contest property values to formally pass an authorizing resolution for each contest and to notify property owners.

 

Current Status:   

4/21/2022 – SIGNED BY GOVERNOR; eff. 90 days

 

HB143

REGARDS THE CLEAN OHIO PROGRAM (HILLYER B) Relating to the Clean Ohio Program and to make an appropriation.

 

Current Status:   

2/24/2021 – Referred to Committee House Finance

 

HB167

PROVIDE RENT, UTILITY ASSISTANCE (OELSLAGER S) To provide rent and utility assistance and to make an appropriation.

 

Current Status:   

5/11/2021 – SIGNED BY GOVERNOR; eff. immediately

 

HB175

DEREGULATE EPHEMERAL WATER FEATURES (HILLYER B) To deregulate certain ephemeral water features, make other changes to various water pollution control laws, to authorize a property tax exemption for certain private wetlands, and to make an appropriation.

 

Current Status:   

4/21/2022 – SIGNED BY GOVERNOR; eff. 90 days

 

HB218

COVID-19 VACCINE – QUALIFIED IMMUNITIES (CUTRONA A) To address medical requirements for employees and students; to address qualified civil immunity regarding certain coronaviruses; to authorize emergency medical technicians to administer COVID-19 tests; to expressly cover COVID-19 vaccine injuries under the workers’ compensation system; and to repeal sections 3792.05, 3792.07, and 3792.08 of the Revised Code on September 30, 2025.

 

Current Status:   

12/7/2021 – Senate General Government Budget, (Second Hearing)

 

HB435

VACCINE REQUIREMENTS (CARFAGNA R, SEITZ B) To address COVID-19 vaccine requirements for employees and students; to extend certain timelines for qualified civil immunity and expand immunity to include hearing aid dealers and hearing aid fitters; to authorize emergency medical technicians to administer COVID-19 tests; to expressly cover COVID-19 vaccine injuries under the workers’ compensation system; and to repeal sections 3792.05, 3792.06, 3792.07, and 3792.08 of the Revised Code on June 30, 2023.

 

Current Status:   

10/13/2021 – Bills for Third Consideration; (Pending Committee Report)

 

HB560

TAX CREDIT FOR AFFORDABLE RENTAL HOUSING (HOOPS J, PAVLIGA G) To authorize a nonrefundable tax credit for the construction or rehabilitation of affordable rental housing.

 

Current Status:   

12/1/2022 – House Families, Aging and Human Services, (Third Hearing)

 

HB646

PACE LOANS (CUTRONA A, ROEMER B) Regarding residential property assessed clean energy (PACE) loans.

 

Current Status:   

11/29/2022 – House Civil Justice, (Fourth Hearing)

 

SB13

SHORTEN PERIOD OF LIMITATIONS-CONTRACTS (LANG G) To shorten the period of limitations for actions upon a contract; to make changes to the borrowing statute pertaining to applicable periods of limitations; and to establish a statute of repose for a legal malpractice action.

 

Current Status:   

3/11/2021 – SIGNED BY GOVERNOR; eff. 6/16/21

 

SB19

REGARDING PROPERTY TAXATION (SCHAFFER T) To modify the law regarding property taxation and sales and use tax.

 

Current Status:   

2/7/2022 – House Appoints Managers; D. Merrin, R. Stoltzfus & L. Sobecki Named as House Conferees

 

SB83

BROWNFIELDS (WILLIAMS S, RULLI M) To require the Ohio Environmental Protection Agency to conduct a study to determine where brownfield sites are located in this state and to make an appropriation.

 

Current Status:   

1/25/2022 – Re-Referred to Committee

 

SB84

CLEAN OHIO REVITALIZATION FUND (WILLIAMS S, RULLI M) To make changes to the law relating to the Clean Ohio Revitalization Fund.

 

Current Status:   

3/23/2021 – Senate Agriculture and Natural Resources, (Second Hearing)

 

SB97

MUNICIPAL INCOME TAX-WORK FROM HOME (ROEGNER K) To modify municipal income tax employer withholding rules for COVID-19-related work-from-home employees

 

Current Status:   

5/12/2021 – Senate Ways and Means, (First Hearing)

 

SB110

NURSING FACILITIES (O’BRIEN S, WILSON S) To establish requirements for the registration and operation of health care staffing agencies, to require the Department of Medicaid to complete a report on the inventory of private rooms in nursing facilities, to provide funds for immediate relief payments to nursing facilities, to amend the version of section 3701.83 of the Revised Code that is scheduled to take effect on September 30, 2024, to continue the change on and after that date, and to make an appropriation.

 

Current Status:   

12/1/2022 – PASSED BY HOUSE; Vote 63-18

 

SB225

TAX CREDITS – TEMPORARY MODIFICATION (SCHURING K) To modify the historic rehabilitation and the opportunity zone investment tax credits, to adjust the applicability of certain recently enacted provisions related to tax increment financing and downtown redevelopment districts, and to authorize the City of Canton to distribute moneys in the Hartford-Houtz Poor Fund to the Canton Ex-Newsboys Association or any other charitable organization.

 

Current Status:   

6/14/2022 – SIGNED BY GOVERNOR; eff. 90 days