Sub.
H.B. 73
126th General Assembly
(S. Ways & Means & Economic Development)
Provides that the "bright line" presumption does not apply to an individual changing domicile from or to Ohio during the taxable year; such individual is domiciled in Ohio for that portion of the taxable year before or after the change.
Exempts active-duty military pay and allowances from the state income tax and school district income taxes, regardless of whether the serviceperson is serving in a declared combat zone.
Provides that the exemption does not apply to pay and allowances received for active duty service while stationed in Ohio.
H0073-126.doc/ss 12/13/06