Legislative alert: OSBA reviewing tax proposals

Governor Kasich’s mid-biennium budget review, H.B. 472, includes ideas for lowering personal income tax rates along with possible ways to pay for those reductions. The legislation does not propose a sales tax on legal services, but it does include a rate increase for the Commercial Activity Tax (CAT), which lawyers and law firms do pay on gross receipts.

When the CAT was originally developed, the OSBA believed the tax needed to be broad-based with a low tax rate and with few, if any, exemptions. We have communicated our position on several occasions when proposals to create exemptions have been made, and that continues to be our position.

We are asking the OSBA Taxation Law Committee to examine this proposal and its impact on the legal profession. We will keep you informed as these proposals unfold. If you have questions about these proposals, please contact Todd Book, our director of policy and government affairs.



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