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The Ohio Tax Provisions in H.B. 59
More Budget Bill Details
The FY 2014-15 Biennial Budget Legislation
H.B. 59 is Ohio Governor Kasich’s budget bill for the fiscal 2014-2015 biennial period. The bill includes sweeping tax changes that will mean a fundamental shift in how state government is funded. The bill proposes to reduce taxes on income and investment, and increase reliance on taxing consumption and spending. The proposed extension of the sales tax base to include services and transactions involving intangibles has implications for almost every person, business, and organization located, or doing business, in Ohio. The changes in the personal income and severance taxes likewise will impact a wide swath of individuals and the business community. This website includes tax news and an ongoing series of bulletins on the tax changes in the budget bill is prepared by Mark Engel, partner in the Bricker & Eckler
Business, Tax & Estates group.
Full text of Substitute H.B. 59
Released on April 9, 2013 by the House Finance & Appropriations Committee
House Proposed Changes
Outline of the changes in the substitute version of HB 59 proposed by the Ohio House of Representatives Committee on Finance & Appropriations. Tax changes begin on page 6.
Ohio House Committee Removes Sales Tax Expansion, Other Provisions From Substitute H.B. 59
April 10, 2013
On April 9, the Ohio House of Representatives made several major changes to Gov. Kasich’s biennial budget bill. The substitute version of the bill removes both the proposed expansion of the state sales tax to virtually all services, and the proposed increase in oil and gas severance taxes.
Substitute Bill and Omnibus Amendment Greatly Reduce Tax Changes Advanced in House Bill 59
April 26, 2013
Bulletin detailing the revised tax provisions in the Ohio budget bill, including a seven percent reduction in personal income tax, elimination of the expansion of sales tax and removal of the severance tax increase.
H.B. 59 Implications for the Real Estate Industry
March 27, 2013
Legislation pending in Ohio would dramatically alter the state’s sales tax system, and could have a significant impact on entities involved in the real estate industry in the state.
Joint Statement From Legislative Leaders
March 15, 2013 statement from Senate President Keith Faber (R-Celina) and House Speaker Bill Batchelder (R-Medina) on Governor Kasich's tax proposals.
H.B. 59: The Ohio Biennial Budget Legislation
March 5, 2013
Full text of the bill, analyses from the Ohio Legislative Service Commission, news updates and more.
How Ohio’s Proposed Sales Tax Changes Will Impact Insurers
March 7, 2013
Bulletin detailing how the sales tax changes in the proposed Ohio budget bill will potentially affect the insurance industry.
Explaining the Personal Income Tax Provisions in Ohio H.B. 59
March 5, 2013
Bulletin on the proposed changes to the Ohio personal income tax contained in the 2014-2015 biennial budget bill.
Expansion of Personal Liability for Unpaid Taxes – Another Proposed Change in Ohio’s Budget Bill
March 4, 2013
Bulletin on the Ohio biennial budget bill and a provision that extends liability for unpaid taxes of an organization to the individual owners, regardless of any culpability on their part.
Expansion of the Ohio Sales Tax to Services: Additional Implications
February 22, 2013
Detailed bulletin on the the extension of the sales tax to virtually all services and to the transfer of rights in intangible property contained in the H.B. 59, the Ohio FY 2014-15 biennial budget.
Ohio Governor’s Budget Bill Seeks to Modernize Taxation of Oil and Gas Wells
February 14, 2013
Detailed bulletin on the significant proposed changes in the taxation of oil and gas well operators contained in the H.B. 59, the Ohio FY 2014-15 biennial budget.
The Ohio Budget FY 2014-15: List of Additional Services That Would be Subject to Sales Tax Released
February 7, 2013
Bulletin on the services that are proposed for sales tax under Governor Kasich's FY 2014-15 Ohio budget plan.
Ohio 2014-2015 Budget Proposal Cuts Income Taxes, Expands Sales Tax Base, and Increases Severance Taxes on Horizontal Well Drilling
February 5, 2013
The Ohio Governor's FY 2014-15 budget proposal cuts income taxes, expands the sales tax base and increases severance taxes on horizontal well drilling.