Synopsis of Committee Amendments Legislative Service Commission |
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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 |