OH HB365 | 2011-2012 | 129th General Assembly
Status
Completed Legislative Action
Spectrum: Moderate Partisan Bill (Republican 54-11)
Status: Passed on March 13 2013 - 100% progression
Action: 2013-03-13 - Effective Date
Text: Latest bill text (Enrolled) [HTML]
Spectrum: Moderate Partisan Bill (Republican 54-11)
Status: Passed on March 13 2013 - 100% progression
Action: 2013-03-13 - Effective Date
Text: Latest bill text (Enrolled) [HTML]
Summary
To amend section 5747.01 of the Revised Code to allow taxpayers who claim an enhanced federal income tax depreciation deduction to reduce the amount of the deduction the taxpayer must add-back for Ohio income tax purposes if the taxpayer increases payroll in the year the enhanced federal deduction is taken by at least ten per cent over the preceding year.
Title
To allow taxpayers who claim an enhanced federal income tax depreciation deduction to reduce the amount of the deduction the taxpayer must add-back for Ohio income tax purposes if the taxpayer increases payroll in the year the enhanced federal deduction is taken by at least ten per cent over the preceding year.
Sponsors
Roll Calls
2012-11-14 - Senate - Senate - Third Consideration (Y: 33 N: 0 NV: 0 Abs: 0) [PASS]
2012-02-08 - House - House - Third Consideration (Y: 89 N: 8 NV: 0 Abs: 0) [PASS]
2012-02-08 - House - House - Motion to Table Amendment (Y: 58 N: 39 NV: 0 Abs: 0) [PASS]
2012-02-08 - House - House - Third Consideration (Y: 89 N: 8 NV: 0 Abs: 0) [PASS]
2012-02-08 - House - House - Motion to Table Amendment (Y: 58 N: 39 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2013-03-13 | Effective Date | |
| 2012-12-11 | Governor' Action | |
| 2012-12-15 | End of 10-day period | |
| 2012-12-04 | Sent to Governor | |
| 2012-11-14 | Concurrence | |
| 2012-11-14 | Passed 3rd Consideration Senate | |
| 2012-05-10 | Committee Report | |
| 2012-02-09 | To Ways & Means & Economic Development | |
| 2012-02-09 | Introduced to Senate | |
| 2012-02-08 | Passed 3rd Consideration House | |
| 2012-01-26 | Committee Report - S | |
| 2011-11-01 | To Ways & Means | |
| 2011-11-01 | Introduced to House |
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 57 | Amended Code | Citation Text | ||
| 57 | 47 | Amended Code | Citation Text | |
| 57 | 47 | 01 | Amended Code | Citation Text |
