On July 3, Ohio Governor Mike DeWine signed the Ohio Biennial Budget Bill (H.B. 33 or the Bill) into law, enacting a number of significant personal and business 税 changes. Some notable provisions include:
个人所得税
降息: One of the most important stipulations is the continued reduction of individual income 税 rates, reducing the rate on non-business income to two brackets, 如下:
| 2023所得税括号 | 2023 Marginal 税 Rate | 2024年收入等级 | 2024 Marginal 税 Rate |
|---|---|---|---|
| Above $26,500 – $100,000 | 2.750% | Above $26,500 – $100,000 | 2.750% |
| 100000美元以上 – $115,300 | 3.688% | 100000美元以上 | 3.500% |
| 115300美元以上 | 3.750% |
这项规定进一步推动了俄亥俄州调整税率和等级的目标，使该州更具竞争力. Coupled with the 税ation of business income at 3% for amounts over $125,000 for single filers/$250,000美元用于联合申报, Ohio has made significant strides toward that objective.
Expansion of Resident Credit for Pass-Through Entity Owners: Starting with 税able years beginning on or after January 1, 2023, 该法案将俄亥俄州居民的税收抵免扩大到通过一个传递实体(PTE)向其他州和哥伦比亚特区支付的税款，通过复合回报或根据州传递实体选举. 资格, 业主必须在俄亥俄州调整后的总收入中加上PTE支付的非俄亥俄州州和地方税的金额，这些税款已被扣除用于联邦税收目的. Although the provision applies to 税able years beginning on or after January 1, 2023, 税payers may elect to apply the provision to their 2022 税 return, either on their original Ohio return or an amended return.
This change is notable, as it allows Ohio residents to take advantage of the SALT cap limit workaround enacted by many states.
Donation Timing for Scholarship Granting Organizations: A current program grants any single 税payer who contributes up to $750 ($1,500(联合申报者)在纳税年度向合格的奖学金授予组织(SGO)提供等值的所得税抵免. H.B. 第33条规定，纳税人可以选择在该纳税年度的俄亥俄州纳税申报表到期日(通常为次年4月15日)之前，就向SGO提供的任何捐款申请所得税抵免。. This change will not accelerate the deductibility of the contribution for federal income 税 purposes; a 税payer who itemizes for federal 税 purposes will only be able to deduct the contribution in the year the contribution was actually made to the SGO.
销售 & 使用税收
Sales 税 Holiday Expansion: 虽然销售税免征期的长度仍在确定中——德温州长否决了14天的要求——但扩大后的销售税免征期将适用于购买价格在500美元或以下的任何有形个人财产，但机动车辆除外, titled watercraft and outboard motors, 酒精, 烟草, vapor products or any products containing marijuana.
向政府机构出售或出租建筑材料及提供交通管制及渠务改善bet9平台游戏: The provision codifies the holding in Karvo Paving Co. v. Testa, 219 Ohio 3974. It should be noted that the language applying these changes to prior periods was not codified. 结果是, 税payers who paid 税 or were assessed in prior periods may still be forced to litigate the position.
COMMERCIAL ACTIVITY TAX (CAT)
CAT Exclusion Increased: 该法案规定，企业在俄亥俄州的第一个300万美元应税总收入不包括在2024日历年的CAT计算中, increasing to $6 million in 2025 and after. The exclusion is no longer phased out, allowing 税payers of all sizes to benefit. This expansion is expected to eliminate CAT liability for nearly 85% of previous CAT filers. Despite the increase of the exclusion threshold, 税payers below the threshold must still file CAT returns.
Minimum 税 Eliminated: The Bill eliminates the CAT’s minimum 税.
Calendar Year Filings Eliminated: 年度CAT申报表, 对于日历年度纳税人(应纳税总收入少于100万美元的纳税人)，通常在每年5月10日截止。, 已经被淘汰了.
研究 & 发展 Credit Modifications: The Bill makes changes to the Qualified 研究 Expenditure (QRE) Credit, including:
- 合并或合并选出的纳税人集团(或金融机构税下的金融机构集团) must now calculate the credit on a member-by-member basis. 个别成员的费用，只有在符合条件的费用发生当年的12月31日，该实体是该集团的成员时，方可计入总抵减额.
- 记录要求 -纳税人须在报税到期日或实际报税日之后的四年内，保留证明在计算抵减额时所使用的质素评分纪录. 这包括申请抵减当年和前三年的记录(这是抵减基本计算的一部分).
- Ohio Department of 税ation (ODT) QRE sampling -代办现可审阅有代表性的合格信用评级样本，以核实信贷计算是否正确.
市政所得税
Alternate Apportionment for Remote Workers: 对于2023年之后结束的纳税年度，拥有远程员工的企业将被允许选择另一种分摊公式. Instead of using the employee’s remote work location, the employer may designate a “reporting location,” which is a location owned or controlled by the employer or the employer’s customer. 在选举中, the employer may situs property, 合格的远程员工或所有者的工资和销售活动到合格的报告位置，而不是个人的合格远程工作位置.
值得注意的是，这项规定适用于净利润税，并不影响雇主对远程雇员在其实际工作地点的工资预扣所得税的责任.e.，偏远地区).
Late Filing Penalties Eliminated for First Time Offenders: Beginning with 税able years ending on or after January 1, 2023, municipalities will no longer be permitted to impose a late filing penalty of $25 per month, 最高150美元, for a first-time offense.
我们对
The Bill contains numerous provisions that will benefit both individuals and businesses, furthering Ohio’s goal of creating a competitive and 税payer-friendly environment.
From an individual income 税 perspective, the expansion of the resident credit to included 税es paid to other states at the entity level, whether through a composite filing or under a pass-through entity election, 会让俄亥俄州的纳税人充分享受到许多州最近颁布的盐上限变通措施的好处吗. 没有参加其他州PTE选举或因选举缺乏居民信用而受到负面影响的纳税人应考虑提前举行选举或调整其2022年申报位置以充分享受新福利.
在另一方面, with the significant increase to the CAT exclusion and elimination of the minimum 税, a substantial number of businesses will no longer be subject to a CAT liability. It’s important to note, 然而, 税payers below the CAT threshold are still required to file returns, 使他们处于不利地位，不得不花费精力或金钱来准备纳税申报表，以报告没有负债.
施耐德唐斯州和地方税务实践装备精良，以帮助您的企业导航这些俄亥俄州的变化. If you have questions, please direct inquiries to Stephen 价值, State & Local 税 Practice Leader, at sworth@jieyangw.com.
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