House Bill 5 becomes law!
Ohio’s municipal income tax system has long been an area of frustration and burden for Ohio's business community. House Bill 5, signed into law Dec. 19, 2014, is a great example of CPA leadership in action and demonstrates the power of a strong and unified voice for the profession.

Gov. Kasich signs House Bill 5 into law on Dec. 19, 2014 surrounded by OSCPA staff and other supporters.
OSCPA led these efforts, working with the Municipal Tax Reform Coalition, a partnership of 30+ organizations in Ohio driving reform of Ohio’s municipal income tax code. Together, they represent a large share of the business and individual taxpayers who are the lifeblood of Ohio’s economy.
Since 2014, OSCPA has continued to work for additional fixes to the most complicated municipal tax structure in the nation.
Read a summary of key H.B. 5 provisions. Most were effective Jan. 1, 2016.
Contact the Governmental Affairs team for more information on this and other legislative priorities:
Latest news on municipal income tax reform:
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Mar 21, 2025
Ohio businesses with a taxable year beginning Jan. 1 that want to file their 2025 municipal net profits tax with the Ohio Department of Taxation, must register on or before April 15 on the Ohio Business Gateway.
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Jun 21, 2024
The Ohio Department of Development (DOD) recently announced the release of the program application for the July 2024 round of the Ohio Opportunity Zones Tax Credit.
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May 26, 2023
A number of OSCPA legislative priorities continue to move through the Ohio legislature, including House Bill 105—a measure that would limit notices and late filing penalties under R.C. 718.27.