---
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).