Substitute House Bill 96 (Sub. H.B. 96), Ohio’s operating appropriations bill for fiscal years 2026-2027, was passed by the General Assembly on June 25, 2025. The law modifies changes made by Amended Substitute H.B. 126...more
In the last legislative session, the Indiana General Assembly introduced and passed significant changes to Indiana’s business personal property tax regime. The changes in Indiana’s SB 1, along with subsequent amendments from...more
The Legislative Changes to HB 126 Introduced in 2024 Were Not Enacted Into Law - In 2024, there were two separate efforts by the Ohio legislature to amend House Bill 126 (HB 126) to address and clarify issues that have...more