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Jurisdictional Updates 3-10-2023

Ohio – Legislation Authorizes Two Month Tax Amnesty Program and Occupational Licensing Rule Changes

House Bill 45 (Session Law No. 176) signed by the governor January 6 and effective 91 days after filing with the Secretary of State authorizes a two-month tax amnesty program in 2023 for the Tax Commissioner to waive penalties and accrued interest on delinquent state taxes and local sales and use taxes as well as delinquent state income tax withholding remittances by employers and fees administered by the Department of Taxation.

Senate Bill 131 (Session Law No. 156) signed by the governor January 2 effective in 90 days requires occupational licensing authorities to adopt rules to implement reciprocity provisions and makes other changes effective in 270 days to occupational license issuance for out of state applicants.