OH SB186 | 2017-2018 | 132nd General Assembly


Spectrum: Strong Partisan Bill (Republican 16-1)
Status: Engrossed on October 18 2017 - 50% progression
Action: 2017-10-31 - Refer to Committee: Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Engrossed) [PDF]


To amend section 5733.40 of the Revised Code to provide that wages and guaranteed payments paid by a professional employer organization to the owner of a pass-through entity that has contracted with the organization may be considered business income.

Tracking Information

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Specifies wages paid to pass-through owner can be business income


Roll Calls

2017-10-18 - Senate - Senate Favorable Passage (Y: 10 N: 1 NV: 0 Abs: 0) [PASS]
2017-10-18 - Senate - Senate Passed (Y: 30 N: 2 NV: 0 Abs: 0) [PASS]


2017-10-31HouseRefer to Committee: Ways and Means
2017-10-18SenateReported: Ways and Means
2017-09-07SenateRefer to Committee: Ways and Means


Code Citations

ChapterArticleSectionCitation TypeStatute Text
57Amended CodeCitation Text
5733Amended CodeCitation Text
573340Amended CodeCitation Text

Ohio State Sources

Bill Comments