Ohio 136th General Assembly Status: Introduced 1 R cosponsors

SB 3 — Phase-down the state income tax to a flat rate of 2.75%

Last action — Referred to committee

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  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Senate. Introduced January 22, 2025. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

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Where this bill stands today.

Odds of enactment

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Summary

To amend section 5747.02 of the Revised Code to phase-down the state income tax to a flat rate of 2.75% over two years.

Bill Text

How this bill changes current law

6 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill phases down the state income tax rate to a flat 2.75% over two years.

  • Section 5747.02

    the tax shall be levied at the rate of 1.38462% for the first twenty-six thousand fifty dollars of such income and, for taxable years beginning in 2024, twenty-six thousand seven hundred dollars of such income for taxable years beginning in 2025, and twenty-seven thousand three hundred fifty dollars of such income for taxable years beginning in 2026 and thereafter. → the tax shall be levied at the flat rate of 2.75%.

    This change establishes a flat tax rate of 2.75% instead of a graduated rate structure.

  • Section 5747.02

    the tax is hereby levied as follows:

    This change removes the graduated tax rates structure for individuals starting in 2025.

  • Section 5747.02

    more than $100,000 but not more than $2,394.32 plus 3.688% of the $115,300 amount in excess of $100,000 → more than $100,000 $2,451.44 plus 3.125% of the amount in excess of $102,400

    This change modifies the tax calculations for income exceeding $100,000 to align with the new flat rate.

  • Section 5747.02

    the tax shall be levied at the rate of 3.688% for income in excess of $100,000 → the tax shall be levied at the rate of 3.125% for income in excess of $102,400

    This change lowers the tax rate for higher income earners.

  • Section 5747.02

    The Tax Commissioner shall not make adjustments in 2025 or 2026 to the income amounts in divisions (A)(2) and (3) of section 5747.02 of the Revised Code, as otherwise required by division (A)(5) of that section.

    This change prevents tax amount adjustments in 2025 and 2026, stabilizing the income brackets during the phase-down.

  • The new flat tax rate applies for taxable years beginning in 2025.

    This addition clarifies when the new tax rate takes effect.

Action History

  1. As Introduced

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 133 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (133)

133 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 3 do?
To amend section 5747.02 of the Revised Code to phase-down the state income tax to a flat rate of 2.75% over two years.
Who sponsors SB 3?
SB 3 is sponsored by George F. Lang (Republican).
What is the current status of SB 3?
This bill has been introduced in the Senate. Introduced January 22, 2025. It must pass committee before a floor vote.
Where can I track SB 3?
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