Ohio income tax residency requirements; increase in contact periods (HB 73)

The Ohio scored a major victory when the Ohio General Assembly passed legislation revising Ohio income tax residency standards and expanding state income relief to Ohio’s active-duty military. The legislation increases the number of contact periods from the current 120 with a bright-line standard of 182 contact periods, eliminating the additional thirty contact periods currently allowed for medical and/or philanthropic purposes. The Ohio Society successfully fought against eleventh-hour efforts to remove the contact periods language and replace it with “days”, a practice dating to 1993, when the Society led the effort to change Ohio law to use contact periods when determining residency so as to avoid incidental contact from counting against the amount of time non-residents can spend in Ohio.

• House Bill 73

Ongoing success

• Commercial Activity Tax: Keeping the base broad and rate low
• Interstate practice issues; state-to-state license mobility
• Sales tax on services

2007

• Modification to Ohio’s tax code (Sub. HB 157)
• Changes to title agency review rules (Sub. HB 157)
• Further uniformity to Ohio’s municipal income tax collection methods (Sub. HB 224)
• Improving the internal audit function of Ohio Executive Branch (Sub. HB 166)
• Ohio Government Audit Work Paper Public Record Issue

2006

• Title agency review rules
• Ohio government audit work paper public record issue
• Audit work paper confidentiality (HB 9)
• Gramm-Leach-Bliley privacy notification exemption (SB 2856)
• Ohio income tax residency requirements; increase in contact periods (HB 73)
• Statute of limitations for tax collection (HB 390)
• ORC and IRC uniformity regarding treatment of charitable pension distributions (HB 699)
• Ohio attorney general rules impacting charitable entities
• Data breach legislation (HB 104)

2005

• Tax reform (HB 66)
• Protecting the regulation of the accounting profession (HB 66)
• Improving Ohio’s legal environment (SB 80)

2004

• Agreed upon rules and procedures for nonprofit child caring agencies
• Elimination of licensed professionals from independent contractor classification (HB 200)

2003

• Municipal income tax reform (HB 95)
• Tort reform; limiting abusive lawsuits (SB 120)