Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/oh/134/hb-515.md

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+---
+type: "Bill"
+title: "Exempt from income tax certain gains from sale of a business"
+description: "Exempt from income tax certain gains from sale of a business"
+jurisdiction: "us/states/oh"
+legislature: "Ohio General Assembly"
+session: "134"
+identifier: "HB 515"
+citation: "Ohio HB 515 (134)"
+classification: ["bill"]
+subjects: ["Taxation"]
+status: "enacted"
+primary_sponsors: ["Craig Riedel", "James Hoops"]
+version_count: 6
+action_count: 10
+vote_count: 5
+first_action: "2021-12-16"
+last_action: "2022-09-23T04:00:00+00:00"
+source: "openstates"
+source_identifier: "ocd-bill/07382d8f-11e8-4601-a16e-5e4c496d9d03"
+source_url: "https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb515/"
+source_hash: "fd9bffc7b0e274894f11ab23a1fc150a3a834de0582e59534539c956d1a4172d"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-oh"]
+---
+
+# Ohio HB 515 (134) — Exempt from income tax certain gains from sale of a business
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **As Introduced** (filed) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb515/IN/00/hb515_00_IN?format=pdf)
+2. **As Passed by the House** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb515/PH/02/hb515_02_PH?format=pdf)
+3. **As Passed by the Senate** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb515/PS/04/hb515_04_PS?format=pdf)
+4. **As Reported by the House Ways and Means Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb515/RH/01/hb515_01_RH?format=pdf)
+5. **As Reported by the Senate Ways and Means Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb515/RS/03/hb515_03_RS?format=pdf)
+6. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb515/EN/05/hb515_05_EN?format=pdf)
+
+## Votes
+
+- Reported - Substitute — **16–0** (pass) · lower
+- Pass — **91–0** (pass) · lower
+- Reported - Substitute — **7–0** (pass) · upper
+- Concurred in Senate amendments — **90–0** (pass) · lower
+- Pass — **31–0** (pass) · upper
+
+## Sponsors
+
+- Craig Riedel — primary (person)
+- James Hoops — primary (person)
+- Adam Holmes — cosponsor (person)
+- Bill Reineke — cosponsor (person)
+- Bill Roemer — cosponsor (person)
+- Bill Seitz — cosponsor (person)
+- Brett Hillyer — cosponsor (person)
+- Brian Baldridge — cosponsor (person)
+- Brian Lampton — cosponsor (person)
+- Brian Stewart — cosponsor (person)
+- Cecil Thomas — cosponsor (person)
+- D. J. Swearingen — cosponsor (person)
+- Darrell Kick — cosponsor (person)
+- Diane Grendell — cosponsor (person)
+- Dick Stein — cosponsor (person)
+- Don Jones — cosponsor (person)
+- Gail Pavliga — cosponsor (person)
+- Gayle Manning — cosponsor (person)
+- George Lang — cosponsor (person)
+- Haraz Ghanbari — cosponsor (person)
+- Jamie Callender — cosponsor (person)
+- Jean Schmidt — cosponsor (person)
+- Jeff LaRe — cosponsor (person)
+- Jennifer Gross — cosponsor (person)
+- Jerry Cirino — cosponsor (person)
+- Joseph Miller, J. — cosponsor (person)
+- Kenny Yuko — cosponsor (person)
+- Kevin Miller, K. — cosponsor (person)
+- Kirk Schuring — cosponsor (person)
+- Kristina Roegner — cosponsor (person)
+- Laura Lanese — cosponsor (person)
+- Mark Fraizer — cosponsor (person)
+- Mark Johnson — cosponsor (person)
+- Mark Romanchuk — cosponsor (person)
+- Phil Plummer — cosponsor (person)
+- Reggie Stoltzfus — cosponsor (person)
+- Riordan McClain — cosponsor (person)
+- Robert McColley — cosponsor (person)
+- Sara Carruthers — cosponsor (person)
+- Scott Oelslager — cosponsor (person)
+- Sharon Ray — cosponsor (person)
+- Tavia Galonski — cosponsor (person)
+- Thomas Hall — cosponsor (person)
+- Tim Ginter — cosponsor (person)
+- Tim Schaffer — cosponsor (person)
+- Tracy Richardson — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-12-16** Introduced `introduction`
+- **2022-01-25** Refer to Committee `referral-committee`
+- **2022-03-23** Reported
+- **2022-03-30** Passed `passage`
+- **2022-04-06** Refer to Committee `referral-committee`
+- **2022-04-05** Introduced `reading-1`
+- **2022-05-31** Reported
+- **2022-06-01** Passed `passage`
+- **2022-06-02** Concurred in Senate amendments `amendment-passage`
+- **2022-09-23T04:00:00+00:00** Effective 9/23/22 `became-law`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/07382d8f-11e8-4601-a16e-5e4c496d9d03`. Confidence: reported (aggregated from official Ohio legislature records).
+