7月1日,俄亥俄州州长迈克·德温签署了《bet9游戏平台》. Sub. 众议院110号法案(HB 110)成为法律.
这包括从7月1日起的两年期间的一般开支, 2021, 到6月30日, 2023, 并且包含了几个重要的条款, 包括修改个人所得税, 销售税, 市政所得税扣缴和扣除符合条件的资本收益.
个人所得税率下调及税率等级变动
该法案包括减少税收等级的数目, 同时降低每一个的速率. 虽然大多数税率将减少3%,但HB 110也适用新的最高税率为3%.99%,并取消收入低于2.5万美元的人的所得税.
新税率及等级的比较如下:
旧个人入息档 | 旧率 | 新的个人入息级 |
---|---|---|
$0 | 0% | $0 |
>$22,151 | 2.850% | >$25,000 |
>$44,251 | 3.326% | >$44,251 |
>$88,451 | 3.802% | >$88,451 |
>$110,651 | 4.413% | >$110,651 |
>$221,301 | 4.797% |
所有的降息都将追溯至2021年1月1日.
取消就业bet9平台游戏和就业介绍bet9平台游戏的销售税
10月1日开始, Ohio will no longer subject employment services and employment placement services to the state’s 销售税. The Ohio Revised Code had defined employment service as “providing or supplying personnel, on a temporary or long-term basis to perform work or labor under the supervision or control of another, 当提供的人员领取工资时, bet9平台游戏提供者的工资或其他补偿,” while employment placement service was defined as “locating or finding employment for a person or finding or locating an employee to fill an available position.”
这种变化是受欢迎的。, as the 税 had created a great deal of controversy and litigation in its three decades of existence. 受影响最大的行业包括制造业, distribution and similar industries that commonly use the services of temporary employees and/or employment service agencies. 因为这个变化要到10月1日才生效, employers will need to continue to analyze and document the 税ability of exemptions for periods prior to that date. 他们还应分析这一变化对现有直接支付许可证的影响.
市所得税预扣规定
HB 110还涉及市政所得税预扣, 很重要,因为俄亥俄州的紧急命令将于7月18日结束, 2021, and many Ohioans continue to work remotely fulltime or under a hybrid work arrangement. HB 110 permits employers to extend HB 197’s withholding procedures through December 31, 2021, providing employers with additional time to evaluate and develop their post-COVID return-to-work plans.
你们可能还记得, HB 197 was enacted in response to the COVID-19 pandemic and required employers to continue to withhold at the employee’s principal place of work prior to the pandemic as opposed to the municipality where the employee was temporarily working. 1月1日生效, 2022, employers will once again be required to apply the pre-COVID 20-Day Occasional Entrant Rule with respect to employee withholding.
bet9游戏平台 is well-positioned to assist employers in analyzing the impact and costs of these provisions and design remote workplans that are tailored to the provisions of HB 110.
该法案还解决了COVID预扣条款对员工的影响, allowing them to file refund claims with their principal place of work municipality for days they didn’t actually work within the 税ing jurisdiction. 这一规定仅适用于2021年, leaving those employees looking for 2020 municipal withholding refunds to seek relief through the courts. While lawsuits challenging the ability to claim refunds for days worked away from the principal place of work have been filed, 预计对这一问题的最终决定可能需要一段时间. 结果是, employees should consider filing protective refund claims if they believe a refund is due.
Both employers and employees should note: HB 110 clarifies that if an employee requests a 税 refund pursuant to the temporary rule, the municipality may not require the employer to provide documentation of the employee’s work location other than a statement verifying that the employer has not already refunded any withholding 税 and the number of days the employee worked at the principal place of work.
符合条件的资本收益所得税减免
HB 110还包括两项针对企业主的资本利得分割. 不幸的是, 这些减免直到2026纳税年度才生效, 这意味着目前正在出售企业的纳税人将不会受益. 这两项新规定包括:
1. 合资格资本利得扣除. Allows a deduction for 税payers who derive capital gains from the sale of a business interest. 扣除额等于符合条件的资本收益或可扣除额中较低者, 根据俄亥俄州修订法典的定义. By limiting the deduction to the lesser of the qualifying capital gain or deductible payroll, 该条款将税收优惠与企业创造的就业机会数量挂钩.
2. 风险资本利得扣除. Provides a capital gain deduction for all or a portion of capital gains received by investors on the sale of their equity interests in certain Ohio-based venture capital operating companies (VCOCs), 根据俄亥俄州修订法典的定义,并经开发总监认证.
It is important to note that these deductions apply only to the sale of a business interest and appear to not apply to transactions treated as asset sales. 进一步, 因为这些福利要到2026年才会生效, business owners seeking to sell a business interest should carefully consider the timing and form of the sale of the business.
bet9游戏平台 State and Local 税 professionals will continue to monitor the impact of the 税 provisions of HB 110 and provide timely updates as necessary. 您是否对上述条款有进一步的疑问, 请与我们的税务顾问联系.