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Bill Mar 31, 2026

Remove limit on certain tax net operating loss carry-forwards

To amend sections 718.01, 718.81, and 718.84 of the Revised Code to remove a five-year limit on municipal income tax net operating loss carry-forwards.

https://legiscan.com/OH/bill/HB642/2025
Bill data from LegiScan, used under CC BY 4.0.
Steve Demetriou State Representative
Taxation House Ways and Means Committee
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