df176ce612
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
119 lines
5.0 KiB
Markdown
119 lines
5.0 KiB
Markdown
---
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type: "Bill"
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title: "Exempt from income tax certain gains from sale of a business"
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description: "Exempt from income tax certain gains from sale of a business"
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jurisdiction: "us/states/oh"
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legislature: "Ohio General Assembly"
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session: "134"
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identifier: "HB 515"
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citation: "Ohio HB 515 (134)"
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classification: ["bill"]
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subjects: ["Taxation"]
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status: "enacted"
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primary_sponsors: ["Craig Riedel", "James Hoops"]
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version_count: 6
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action_count: 10
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vote_count: 5
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first_action: "2021-12-16"
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last_action: "2022-09-23T04:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/07382d8f-11e8-4601-a16e-5e4c496d9d03"
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source_url: "https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb515/"
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source_hash: "fd9bffc7b0e274894f11ab23a1fc150a3a834de0582e59534539c956d1a4172d"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-oh"]
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---
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# Ohio HB 515 (134) — Exempt from income tax certain gains from sale of a business
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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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)
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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)
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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)
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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)
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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)
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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)
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## Votes
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- Reported - Substitute — **16–0** (pass) · lower
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- Pass — **91–0** (pass) · lower
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- Reported - Substitute — **7–0** (pass) · upper
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- Concurred in Senate amendments — **90–0** (pass) · lower
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- Pass — **31–0** (pass) · upper
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## Sponsors
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- Craig Riedel — primary (person)
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- James Hoops — primary (person)
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- Adam Holmes — cosponsor (person)
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- Bill Reineke — cosponsor (person)
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- Bill Roemer — cosponsor (person)
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- Bill Seitz — cosponsor (person)
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- Brett Hillyer — cosponsor (person)
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- Brian Baldridge — cosponsor (person)
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- Brian Lampton — cosponsor (person)
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- Brian Stewart — cosponsor (person)
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- Cecil Thomas — cosponsor (person)
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- D. J. Swearingen — cosponsor (person)
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- Darrell Kick — cosponsor (person)
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- Diane Grendell — cosponsor (person)
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- Dick Stein — cosponsor (person)
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- Don Jones — cosponsor (person)
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- Gail Pavliga — cosponsor (person)
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- Gayle Manning — cosponsor (person)
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- George Lang — cosponsor (person)
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- Haraz Ghanbari — cosponsor (person)
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- Jamie Callender — cosponsor (person)
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- Jean Schmidt — cosponsor (person)
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- Jeff LaRe — cosponsor (person)
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- Jennifer Gross — cosponsor (person)
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- Jerry Cirino — cosponsor (person)
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- Joseph Miller, J. — cosponsor (person)
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- Kenny Yuko — cosponsor (person)
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- Kevin Miller, K. — cosponsor (person)
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- Kirk Schuring — cosponsor (person)
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- Kristina Roegner — cosponsor (person)
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- Laura Lanese — cosponsor (person)
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- Mark Fraizer — cosponsor (person)
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- Mark Johnson — cosponsor (person)
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- Mark Romanchuk — cosponsor (person)
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- Phil Plummer — cosponsor (person)
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- Reggie Stoltzfus — cosponsor (person)
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- Riordan McClain — cosponsor (person)
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- Robert McColley — cosponsor (person)
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- Sara Carruthers — cosponsor (person)
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- Scott Oelslager — cosponsor (person)
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- Sharon Ray — cosponsor (person)
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- Tavia Galonski — cosponsor (person)
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- Thomas Hall — cosponsor (person)
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- Tim Ginter — cosponsor (person)
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- Tim Schaffer — cosponsor (person)
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- Tracy Richardson — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-12-16** Introduced `introduction`
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- **2022-01-25** Refer to Committee `referral-committee`
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- **2022-03-23** Reported
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- **2022-03-30** Passed `passage`
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- **2022-04-06** Refer to Committee `referral-committee`
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- **2022-04-05** Introduced `reading-1`
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- **2022-05-31** Reported
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- **2022-06-01** Passed `passage`
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- **2022-06-02** Concurred in Senate amendments `amendment-passage`
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- **2022-09-23T04:00:00+00:00** Effective 9/23/22 `became-law`
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## Source
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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).
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