CLE Update: Upcoming CLE Seminars in Ohio

  

It is that time of the year again. November and December are good months for real estate related continuing education offerings worth looking into. Below are some of the real estate related CLEs scheduled for Nov.- Dec, 2016.

Cleveland Metropolitan Bar Association

The Real Estate Law Section of the Cleveland Metropolitan Bar Association is presenting its 38^th Annual Real Estate Institute on Thursday-Friday November 10-11, 2016. This heralded (12.75 CLE hours) two- day  seminar runs from approximately 8:15 AM until 4:45 PM, both days and is being held at CMBA's offices, 1375 East Ninth Street, Cleveland, Ohio. Topics to be covered include Commercial Lending 101; 1031 Exchanges; Bioremediation and  Construction Claims and Coverage Issues. For more information you can contact the CMBA at (216) 696-2404, or at their web site, http://www.clemetrobar.org/.

To see a brochure of the 38^TH Annual Real Estate Law Institute 2016, click below. https://www.clemetrobar.org/CMBA_Prod/CMBADOCS/CLE/real_estate_brochure_16.pdf

OSBA

The Ohio State Bar Association is presenting its 24th Annual Bradley J. Schaeffer Real Property Institute on December 15, 2016.The Institute runs from 8:00 AM until 4:00 PM.

   Click here for the course brochure 4/14-15 in Columbus;13.50 CLE hours

       Oil and Gas Update –11/18 in Columbus, Cleveland, Akron and Wooster- 6.00 CLE hours

 NBI Seminars

      Title Law in Ohio— 11/3 in Cleveland; 11/7 in Youngstown; 12/8 in Worthington- 6.00 CLE hours

      Environmental Liabilities in Real Estate Transactions — 12/1 in Cincinnati; 12/7 in Mansfield- 6.00 CLE hours

      Handling Real Estate Transactions from Start to Finish--- 12/1 in Cleveland- 6.00 CLE hours

P  Prefer to obtain some of your CLE hours online? Try…

Lawline.com — Ohio CLE online

ALI CLE online CLE for Ohio

Finally, below are links to the continuing education pages for some of the bar associations in Ohio:

Columbus Bar Association

Cleveland Metropolitan Bar Association

Cincinnati Bar Association

Toledo Bar Association

Dayton Bar Association

Akron Bar Association

Stark County Bar Association

Maintain does not mean Relocate

(Watch your Language [with easements] & Say What You Mean, Precisely or a Judge Will Tell You What You Meant #11)

                                              

Watch Your Language. As established in other “Watch Your Language” articles for this Blog, as a general rule, courts will uphold language in commercial agreements, unless it is contrary to statutory law or public policy. They traditionally presume that commercial parties are on more of an equal playing field and are more sophisticated concerning commercial real estate transactions, since both will usually have attorneys to review their documents. Because of this judicial deference to “commercial language”, you must say what you mean, precisely, or a judge will decide what you meant. This principle is just as true with regard to easements, as it is with contracts, leases and other commercial documents.

Easements in General. An “easement” is basically a right to use the property of another for a specific purpose. Most common are drive/access easements and utility easements. While there are limited exceptions, the vast majority of easements are created by separate written instruments (or are contained within deeds) and are recorded. Some easements are personal in nature and only apply while the burdened landowner owns the property, and others are “perpetual” and burden the land forever.

Easements will either spell out the specific rights to use the property granted to the easement “holder” (e.g. right to use the property to place above-ground or below ground electric lines), or be “blanket” in nature and not be limited as to use. Many easements will also contain 1) restrictions for the benefit of the easement holder which burden the land described as the “easement premises” (e.g., no buildings may be constructed upon the easement area); and  2) obligations imposed upon the easement holder for the benefit of the burdened landowner (e.g., requirements such as maintenance of the easement premises, and relocation of such premises or the facilities within the easement premises).

 Because of the possibility of easements existing forever, and the potential for unintended consequences due to a court misinterpreting easement language, “don’t try this (easement review/analysis/negotiation) at home”, without legal counsel.

Easement rights, for example often do not go far enough. If you need to install a storm water drainage pipe on your neighbor’s property (assuming the neighbor consents) you need to insist upon much more than the right to install the piping. The easement should also include the right to construct, remove, reinstall, reconstruct, operate, enlarge, supplement, repair, inspect, maintain and relocate such storm water drainage pipes as well as the right to permit storm water to flow through such piping. Similarly, easement obligations are often drafted in general terms, with the parties assuming intent is clear. The relatively recent case of Aqua Ohio Inc. v. Allied Indus. Dev. Corp., 2014-Ohio-1473 (7th Dist. Ct. of App., Mahoning Cty.) helps to reinforce the need to be specific and leave as little as possible to “interpretive chance.”

Aqua Ohio Inc. v. Allied Indus. Dev. Corp.  In the “Aqua Ohio” case, Aqua had an easement right to lay and maintain an 18” waterline across land owned by Lake Erie & Eastern Railway Company (which land was later sold to Allied). The easement agreement specifically required the easement holder to lay the pipeline so as not to interfere with railroad tracks on the property and to maintain such pipeline.

A number of years later, the waterline began leaking and flooded portions of Allied’s property. The leaking was eventually remedied but Allied (presumably still concerned) took the position that the waterline interfered with its plans for the property and that the easement holder needed to and was required to relocate the waterline. While the procedural facts are a bit muddled, the court of appeals upheld the lower court’s judgment in favor of Aqua, based on what the courts claimed was the plain and ordinary meaning of the language used in the contract. The 7^th District Court of Appeals held that Aqua was only prohibited from interfering with the tracks when it laid pipeline, because that is specifically what the contract called for. Allied alleged that per the contract, any time Allied determined that the waterline was interfering with the development of the property, the waterline would have to be removed and relocated. As clearly stated by the court, “Reading of the contract in the manner Allied suggests ignores the plain language of the contract and is illogical.”

Also important to the court was that the plain language of the easement agreement was consistent, throughout. In the remedies section of the agreement, damages were only allowable if they resulted from the “improper maintenance, operation and/or use of the waterline.” There was no specific mention of “interference damages.”

Couldn’t Allied have taken the position that removal of the pipeline was part of Aqua’s duty to maintain? It is certainly possible that the original owner of the burdened property intended that to be the case. The court, however would have no part in writing presumed intent into the contract.  That is the opposite of what Ohio law (and most other jurisdictions) require of a court when interpreting commercial contracts. As aptly summarized by the court in Aqua, “When the language of a written contract is clear, a court may look no further than the writing itself to find the intent of the parties. In addition, we will look to the plain and ordinary meaning of the language used in the contract unless another meaning is clearly apparent from the contents of the agreement… The word ‘maintain’ is not defined by the agreement, therefore, we must use the ordinary meaning of the word. Maintain means, ‘To preserve or keep in a given existing condition, as of efficiency or good repair.’ Webster’s II New Riverside University Dictionary 717 (1984). This does not mean relocate or move. As such, we will not read such language into the contract.”

What is the moral of this story? As with all of our “Watch Your Language posts, it is the same moral, just a different story. Namely, regarding easements, leases, deeds and other commercial contracts, courts are not psychic mind readers; they are “literal translators”, so say what you mean, precisely, or a judge will decide what you meant.

IRS Provides 1 Year Extension to Claim Missed Repair Deductions on 2015 Returns

Re-printed with permission by author: Craig Miller, CPA, CGFM, MBA, Duffy+Duffy Cost Segregation Services, Inc.

The recently released Rev. Proc. 2016-29 details new procedures for automatic accounting method changes and effectively provides a one year extension for taxpayers to implement many portions of the Tangible Property Regulations (TPR).

The TPR provide rules to determine whether an amount paid for during the life of tangible property is deductible or must be capitalized. Also, these regulations provide guidance for dispositions of tangible property. Specifically, the TPR provides rules covering five basic areas:

1.      Materials and supplies;

2.      Capitalized costs (including the de minimis safe-harbor election);

3.      Costs to acquire or produce tangible property;

4.      Costs to improve tangible property;

5.      Dispositions of modified accelerated cost-recovery system (MACRS) property  and general asset accounts (GAA).

Taxpayers are generally not permitted to make an automatic method change if they made a change for the same item within the previous five tax years. The "5-year rule" was waived under Rev. Proc. 2015-13 for implementing TPR changes for any tax year beginning before January 1, 2015. This gave taxpayers (who may have early adopted the Temporary Regulations) the ability to unwind or correct previous TPR related accounting method changes. Rev. Proc. 2016-29 further extends this waiver to any tax year beginning before January 1, 2016, effectively providing a one year extension to comply with the TPR.

It is important to note that Late Partial Dispositions (DCN #196) are not affected by the 5-year rule waiver since this automatic accounting method change is not allowed for tax years beginning on or after January 1, 2015.

Craig Miller is president of Duffy + Duffy, Cost Segregation Services, Inc. Duffy + Duffy is one of the leading Cost Segregation firms in the industry – performing studies based on case law and IRS guidance using CPA’s, and construction engineers and estimators. Cost Segregation allows commercial building owners to generate cash flow by accelerating depreciation deductions on their buildings and deferring taxes. For more information, contact Craig Miller, CPA, CGFM, MBA at 440-892-3339, or visit CostSegExperts.com.

Pending Ohio Corporate & Real Estate Legislation

Prepared by/reprinted with permission from: Luther Liggett, Esq., Kohrman, Jackson & Krantz, PLL10 W. Broad Street, 19th Floor Columbus OH 43215-(614) 427-5742 - LLL@kjk.com

Report created on April 26, 2016

HB3	BUSINESS FILING FEES-JOBS WEBSITE (DERICKSON T, ROMANCHUK M) To reduce certain business filing fees charged and collected by the Secretary of State and to specify that Ohio-based companies are to have access to appropriate features of the OhioMeansJobs web site.
	Current Status:	6/25/2015 - SIGNED BY GOVERNOR; eff. 9/24/15
	ORC Sections:	111.16, 1329.01, 6301.16
HB12	TIF-INCENTIVE DISTRICTS (BUTLER, JR. J, BURKLEY T) To establish a procedure by which political subdivisions proposing a tax increment financing (TIF) incentive district are required to provide notice to the record owner of each parcel within the proposed incentive district before creating the district, and to permit such owners, under specific conditions, to exclude their parcels from the incentive district by submitting a written response.
	Current Status:	2/16/2016 - House Ways and Means, (Third Hearing)
	ORC Sections:	5709.40, 5709.73, 5709.77, 5709.78, 5709.911
HB18	FLAG-BANNER DISPLAY (GONZALES A, GINTER T) To prohibit manufactured homes park operators, condominium associations, neighborhood associations, and landlords from restricting the display of blue star banners, gold star banners, and other service flags, and to prohibit manufactured homes park operators and landlords from restricting the display of the United States flag.
	Current Status:	11/18/2015 - SUBSTITUTE BILL ACCEPTED & REPORTED OUT, Senate State and Local Government, (Third Hearing)
	ORC Sections:	4781.401, 5301.072, 5311.191, 5321.131
HB23	OIL-GAS LEASE INCOME (AMSTUTZ R) To use one-half of any income from oil and gas leases on state land to fund temporary income tax reductions, to modify the law governing the use of new Ohio use tax collections from remote sellers for income tax reductions, and to require the Director of Budget and Management to recommend whether or not income tax rates should be permanently reduced after the Director certifies a temporary rate reduction resulting from the accrual of money in the Income Tax Reduction Fund.
	Current Status:	11/18/2015 - Senate Ways and Means, (First Hearing)
	ORC Sections:	131.44, 1509.73, 5741.01, 5741.03, 5741.032
HB49	AIRLINE-AIR FREIGHT COMMISSION (BARNES, JR. J) To create the Commercial Airline and Air Freight Commission.
	Current Status:	4/14/2015 - House Transportation and Infrastructure, (Third Hearing)
	ORC Sections:	4561.61
HB72	ENERGY IMPROVEMENT DISTRICTS (CONDITT M) To authorize port authorities to create energy special improvement districts for the purpose of developing and implementing plans for special energy improvement projects and to alter the law governing such districts that are governed by a nonprofit corporation.
	Current Status:	5/6/2015 - BILL AMENDED, House Public Utilities, (Fourth Hearing)
	ORC Sections:	1710.01, 1710.02, 1710.021, 1710.03, 1710.04, 1710.05, 1710.06, 1710.061, 1710.07, 1710.11, 1710.12, 1710.13, 1710.20, 1710.21, 1710.22, 1710.23, 1710.24, 1710.25, 1710.26, 1710.27, 1710.28, 1710.29, 1710.30, 1710.31, 1710.32, 1710.33, 1710.34, 1710.35, 1710.36, 1710.37, 1710.40, 4582.06, 4582.31
HB77	CONTRACTOR REGISTRATION (PATMON B) To require statewide registration of home improvement contractors, to modify the membership of the Ohio Construction Industry Licensing Board, and to make an appropriation.
	Current Status:	11/17/2015 - SUBSTITUTE BILL ACCEPTED, House Commerce and Labor, (Fifth Hearing)
	ORC Sections:	4740.01, 4740.02, 4740.03, 4740.04, 4740.05, 4740.06, 4740.061, 4740.07, 4740.08, 4740.09, 4740.10, 4740.101, 4740.12, 4740.13, 4740.131, 4740.15, 4740.16, 4740.18, 4740.19, 4740.20, 4740.21, 4740.99
HB83	OIL-GAS ROYALTY STATEMENT (CERA J) To require the owner of an oil or gas well to provide a royalty statement to the holder of the royalty interest when the owner makes payment to the holder.
	Current Status:	3/10/2015 - House Energy and Natural Resources, (First Hearing)
	ORC Sections:	1509.30, 1509.99
HB91	CEMETERIES-PROPERTY TAX (GREEN D) To lengthen the maximum term of a property tax levied for the purpose of operating a cemetery.
	Current Status:	4/28/2015 - House Ways and Means, (Second Hearing)
	ORC Sections:	5705.19
HB95	DENTAL INSURERS-NO FEE SCHEDULE (DEVITIS A) To prohibit a health insurer from establishing a fee schedule for dental providers for services that are not covered by any contract or participating provider agreement between the health insurer and the dental provider.
	Current Status:	4/12/2016 - Senate Insurance, (Third Hearing)
	ORC Sections:	1753.07, 1753.09, 3901.21, 3963.01, 3963.02, 3963.03
HB102	VETERAN-OWNED BUSINESSES (CRAIG H, ANTANI N) To provide a bid preference for state contracts to a veteran-owned business and to authorize a personal income and commercial activity tax credit for a business that hires and employs a veteran for at least one year.
	Current Status:	4/28/2015 - House Ways and Means, (First Hearing)
	ORC Sections:	125.01, 125.09, 125.11, 3772.033, 5747.61, 5747.98, 5751.55, 5751.98
HB127	PHARMACY BENEFIT MANAGERS (BROWN T, CERA J) To regulate pharmacy benefit managers.
	Current Status:	3/25/2015 - Referred to Committee House Insurance
	ORC Sections:	3901.43, 3901.431, 3901.432
HB145	STEM PARTNERSHIP PROGRAM (MCCOLLEY R, HOWSE S) To establish the STEM Public-Private Partnership Pilot Program to provide high school students the opportunity to receive education in a targeted industry while simultaneously earning high school and college credit and to make an appropriation.
	Current Status:	4/14/2015 - Referred to Committee House Finance
HB150	HOTEL SALES-USE TAX (GROSSMAN C, SCHERER G) To require hotel intermediaries to collect and remit applicable sales and use tax on the full amount paid for hotel lodging, to require hotel intermediaries to supply customers with itemized invoices, to specify that a hotel intermediary is presumed to have "substantial nexus" with Ohio if the intermediary arranges lodging at Ohio hotels, and to specify that hotels are not liable for the failure of a hotel intermediary to properly collect or remit applicable taxes.
	Current Status:	4/12/2016 - House Ways and Means, (Third Hearing)
	ORC Sections:	351.021, 353.06, 5739.01, 5739.081, 5739.09, 5739.12, 5739.13, 5741.01, 5741.12, 5741.13
HB161	PRECIOUS METAL DEALERS (HENNE M, CRAIG H) To make changes to the licensing and records requirements, exemptions, penalties, and other provisions of the Precious Metal Dealers Law and to limit the amount precious metal dealers may charge the true owner of stolen property when restoring that property to the true owner.
	Current Status:	4/28/2015 - Referred to Committee House Commerce and Labor
	ORC Sections:	4728.01, 4728.02, 4728.03, 4728.04, 4728.05, 4728.06, 4728.061, 4728.07, 4728.08, 4728.09, 4728.10, 4728.11, 4728.12, 4728.13, 4728.14, 4728.16, 4728.17, 4728.18, 4728.99
HB174	GRADUATE DEGREE-ENTREPRENEURIAL SKILLS (BARNES, JR. J) With regard to entrepreneurial skills education requirements for professional graduate degree programs at state institutions of higher education.
	Current Status:	5/12/2015 - House Education, (First Hearing)
	ORC Sections:	3345.35
HB175	GLOBAL MARKET PROGRAM (BARNES, JR. J) To establish the "Access to Global Market Opportunities for Ohio Manufactured Products Program" to be composed of the "Ohio Global Leadership Initiative" and the "Global Initiative on International Relations" to create new, untapped global markets for Ohio businesses and thereby promote job creation.
	Current Status:	5/27/2015 - House Economic and Workforce Development, (Third Hearing)
	ORC Sections:	122.863
HB180	RESIDENCY REQUIREMENTS (MAAG R) To prohibit a public authority from requiring a contractor to employ a certain percentage of individuals from the geographic area of the public authority for the construction or professional design of a public improvement.
	Current Status:	10/21/2015 - Senate Government Oversight and Reform, (First Hearing)
	ORC Sections:	153.013, 5525.26, 9.49
HB194	PATENT INFRINGEMENT (ROEGNER K) To prohibit a person from engaging in the widespread sending of bad faith, objectively baseless communications of patent infringement and to authorize the Attorney General to investigate and institute a civil action if the Attorney General believes a person has made such assertions of patent infringement.
	Current Status:	5/26/2015 - House Judiciary, (First Hearing)
	ORC Sections:	2307.66, 2307.67
HB199	MOTOR VEHICLE REPAIR BOARD (BLESSING III L, REZABEK J) To extend the jurisdiction of the Motor Vehicle Repair Board to persons who perform motor vehicle mechanical repairs, to require motor vehicle repair facilities to register with the Board, and to make other changes to the Motor Vehicle Repair and Window Tint Operator Law, and to further enact new section 4775.03 and repeal section 4775.03 of the Revised Code on January 1, 2016, to dissolve the existing Motor Vehicle Repair Board and replace it with a new board of the same name.
	Current Status:	6/9/2015 - House Commerce and Labor, (First Hearing)
	ORC Sections:	4775.01, 4775.02, 4775.03, 4775.04, 4775.05, 4775.06, 4775.07, 4775.08, 4775.09, 4775.10, 4775.11
HB203	STARTUP OHIO INITIATIVE (STINZIANO M) To establish the Startup Ohio initiative in which universities and partnering business may collaborate in tax-free areas near campuses in this state to create jobs, attract entrepreneurs, and spur academic enrichment and to direct the Director of Budget and Management to transfer $100 million to the Ohio Venture Capital Program Fund.
	Current Status:	5/19/2015 - Referred to Committee House Economic and Workforce Development
	ORC Sections:	150.03, 195.01, 195.02, 195.03, 195.04, 195.05, 195.06, 195.07, 195.08, 195.09, 195.10, 195.11, 195.12, 195.13, 195.14, 322.02, 5709.071, 5739.02, 5739.03, 5747.01, 5751.01
HB205	SELF-INSURING EMPLOYERS (HENNE M, RETHERFORD W) To modify the requirements for an employer to become a self-insuring employer for purposes of the Workers' Compensation Law, to transfer authority over the workers' compensation self-insurance program to the Superintendent of Insurance, and to allow certain employers and groups of employers to obtain workers' compensation coverage from a private workers' compensation insurer.
	Current Status:	2/9/2016 - House Insurance, (Third Hearing)
	ORC Sections:	1561.04, 1561.31, 1701.86, 1729.55, 2705.05, 2913.48, 3121.01, 3121.0311, 3701.741, 3702.51, 3937.01, 3955.05, 3964.02, 3971.01, 3971.03, 3971.04, 3971.05, 3971.06, 3971.07, 3971.08, 3971.09, 3971.10, 3971.11, 3971.12, 3971.15, 4121.121, 4121.31, 4121.44, 4121.50, 4121.61, 4121.65, 4121.66, 4123.01, 4123.026, 4123.25, 4123.292, 4123.34, 4123.342, 4123.35, 4123.351, 4123.352, 4123.353, 4123.38, 4123.411, 4123.412, 4123.416, 4123.46, 4123.50, 4123.51, 4123.511, 4123.512, 4123.54, 4123.63, 4123.65, 4123.74, 4123.75, 4123.79, 4123.80, 4123.81, 4123.82, 4123.83, 4123.84, 4123.85, 4123.93, 4123.931, 4125.05, 5119.332, 9.315
HB213	OCCUPATIONAL LICENSE RENEWAL (BRINKMAN T) To make occupational licenses subject to annual renewal become biennial licenses and to permit a licensee to take continuing education courses online.
	Current Status:	4/19/2016 - House Commerce and Labor, (Fourth Hearing)
	ORC Sections:	1321.05, 1321.08, 1321.20, 1321.52, 1321.532, 1321.536, 1322.041, 1322.052, 3773.36, 3773.42, 3773.43, 4707.071, 4707.10, 4725.16, 4725.17, 4725.171, 4725.34, 4725.51, 4727.03, 4727.19, 4728.03, 4729.11, 4729.12, 4729.15, 4729.52, 4729.54, 4735.06, 4735.09, 4735.14, 4735.141, 4735.27, 4735.29, 4736.11, 4736.12, 4740.04, 4740.05, 4740.06, 4747.05, 4747.06, 4749.03, 4749.031, 4751.06, 4751.07, 4759.06, 4759.08, 4763.05, 4763.06, 4763.07, 4763.08, 4763.09, 4779.19, 4779.23
HB218	DRONE OPERATION-RETAIL (BARNES, JR. J) To regulate the operation of drones near airports and to impose certain record-keeping requirements on retail sellers of drones.
	Current Status:	12/1/2015 - House Transportation and Infrastructure, (First Hearing)
	ORC Sections:	4561.50, 4561.51
HB226	CONDOMINIUM LIENS (ROGERS J) To provide that a portion of a condominium or planned community assessment is prior to other liens on condominium units and planned community lots and to provide that a condominium unit owners association lien is a continuing lien.
	Current Status:	6/23/2015 - House Commerce and Labor, (First Hearing)
	ORC Sections:	5311.18, 5312.12
HB227	COSMETOLOGY LICENSING (ROEGNER K, REECE A) To make changes to the Cosmetology Licensing Law.
	Current Status:	4/12/2016 - BILL AMENDED, House Government Accountability and Oversight, (Fifth Hearing)
	ORC Sections:	2925.01, 4713.01, 4713.02, 4713.03, 4713.06, 4713.07, 4713.071, 4713.08, 4713.081, 4713.082, 4713.09, 4713.10, 4713.13, 4713.14, 4713.141, 4713.16, 4713.17, 4713.20, 4713.21, 4713.22, 4713.24, 4713.25, 4713.26, 4713.28, 4713.30, 4713.31, 4713.34, 4713.35, 4713.36, 4713.37, 4713.39, 4713.41, 4713.42, 4713.44, 4713.45, 4713.48, 4713.55, 4713.56, 4713.57, 4713.58, 4713.59, 4713.60, 4713.61, 4713.62, 4713.63, 4713.64, 4713.641, 4713.66, 4713.69, 4713.99
HB232	SELLER-USE TAX COLLECTION (GROSSMAN C, SCHERER G) To prescribe new criteria for determining whether sellers are presumed to have substantial nexus with Ohio and therefore required to register to collect use tax, to allow sellers presumed to have substantial nexus to rebut that presumption, and to require a person, before the person enters into a sale of goods contract with the state, to register, along with the person's affiliates, to collect use tax.
	Current Status:	6/2/2015 - Referred to Committee House Ways and Means
	ORC Sections:	5741.01, 5741.17
HB233	REDEVELOPMENT DISTRICTS (SCHURING K) To authorize municipal corporations to create downtown redevelopment districts and innovation districts for the purposes of promoting the rehabilitation of historic buildings, creating jobs, encouraging economic development in commercial and mixed-use areas, and supporting grants and loans to technology-oriented and other businesses.
	Current Status:	4/20/2016 - Consideration of Senate Amendments; House Does Concur, Vote 96-0
	ORC Sections:	133.04, 133.06, 1710.14, 1724.12, 3317.021, 5501.311, 5709.12, 5709.45, 5709.46, 5709.47, 5709.82, 5709.83, 5709.831, 5709.832, 5709.85, 5709.91, 5709.911, 5709.913, 5715.27, 709.024, 709.19
HB269	INCOME TAX-SOUND RECORDING (SMITH K, LATOURETTE S) To authorize a refundable income tax credit for individual investors in a sound recording production company equal to a portion of the company's costs for a recording production or recording infrastructure project in Ohio.
	Current Status:	2/16/2016 - House Ways and Means, (Second Hearing)
	ORC Sections:	122.851, 5747.67, 5747.98
HB336	CORPORATION DISSOLUTION-AFFIDAVIT (DEVER J, RYAN S) To require, under certain circumstances, a certificate of dissolution of a corporation to be accompanied by an affidavit stating that the corporation is not required to pay or has not been assessed any taxes at the time of dissolution.
	Current Status:	12/1/2015 - House Commerce and Labor, (Fourth Hearing)
	ORC Sections:	1701.86
HB343	EMPLOYMENT SERVICES-TAX EXEMPT (YOUNG R, ROMANCHUK M) To exempt employment services and employment placement services from sales and use tax.
	Current Status:	4/27/2016 - House Economic and Workforce Development, (Eighth Hearing)
	ORC Sections:	5739.01, 5739.02, 5741.01
HB377	PRIVATE EMPLOYEES-REQUIRED DUES (BRINKMAN T) To prohibit any requirement that employees of private employers join or pay dues to any employee organization and to establish civil and criminal penalties against employers who violate that prohibition.
	Current Status:	12/1/2015 - House Commerce and Labor, (First Hearing)
	ORC Sections:	4119.01, 4119.02, 4119.04, 4119.05, 4119.06, 4119.07, 4119.08, 4119.99
HB429	AUTOMOTIVE TECHNICIANS-TRAINING (ANTANI N, REINEKE W) Regarding employers of automotive technicians and motor vehicle technicians participating in the Incumbent Workforce Training Voucher Program.
	Current Status:	4/26/2016 - House Rules and Reference, (First Hearing)
HB466	TAX-EXEMPT-DIGITAL ADVERTISING (SMITH R) To specifically exempt digital advertising services from sales and use tax.
	Current Status:	4/12/2016 - House Ways and Means, (First Hearing)
	ORC Sections:	5739.01
HB472	RENEWABLE-EFFICIENCY ENERGY REQUIREMENTS (STRAHORN F) To unfreeze the requirements for renewable energy, energy efficiency, and peak demand reduction, to permit changes in and Public Utilities Commission action on electric distribution utility portfolio plans in 2016, to revise the setback requirement for economically significant wind farms, and to repeal the setback requirement for wind farms of fifty megawatts or more.
	Current Status:	2/23/2016 - Referred to Committee House Public Utilities
	ORC Sections:	4906.20, 4906.201, 4928.64, 4928.66
HB473	UTILITY SERVICE TAX-LEVY (AMSTUTZ R) To require voter approval before a county may levy a new utilities services tax, to allow small businesses to count employees of related or affiliated entities towards satisfying the employment criteria of the business investment tax credit, to permit a bad debt refund for cigarette and tobacco product excise taxes paid when a purchaser fails to pay a dealer for the cigarettes or tobacco products and the unpaid amount is charged off as uncollectible by the dealer, and to allow vendors to receive a refund of sales taxes remitted for bad debts on private label credit cards when the debt is charged off as uncollectible by the credit card lender.
	Current Status:	4/26/2016 - House Ways and Means, (First Hearing)
	ORC Sections:	122.86, 324.02, 324.021, 5703.70, 5739.121, 5743.05, 5743.06, 5743.53
HB475	MOTION PICTURE-TAX CREDIT (SCHURING K) To authorize motion picture companies to transfer the authority to claim refundable motion picture tax credits to other persons, to adjust how the credit is calculated, to increase the total amount of credits that may be awarded per year, to remove the limit on the maximum credit amount that may be awarded to a motion picture, and to create a job training program for resident film crew members.
	Current Status:	4/26/2016 - House Finance, (First Hearing)
	ORC Sections:	122.85
HB476	STATE AGENCY-ISRAEL DISINVESTMENT (SCHURING K) To prohibit a state agency from contracting with a company that is boycotting Israel or disinvesting from Israel.
	Current Status:	4/26/2016 - House Government Accountability and Oversight, (Second Hearing)
	ORC Sections:	9.75
HB489	MINE FUNDS (CERA J) To credit a portion of the money derived from the Kilowatt-Hour Tax Receipts Fund to the Abandoned Mine Reclamation Fund, the Acid Mine Drainage Abatement and Treatment Fund, and the Mine Safety Fund and to make other changes to those funds.
	Current Status:	4/13/2016 - Referred to Committee House Ways and Means
	ORC Sections:	1513.37, 1561.24, 5727.81, 5727.84
HB527	EMPLOYEE SELECTION-INFORMATION (DEVER J) To regulate the collection, use, and retention of certain information obtained from an applicant during the employee selection process.
	Current Status:	4/20/2016 - Introduced
	ORC Sections:	4175.01, 4175.02, 4175.03, 4175.04, 4175.05
HB532	REAL ESTATE BROKERS (SMITH R) Relating to real estate brokers and salespersons.
	Current Status:	4/25/2016 - Introduced
	ORC Sections:	4735.01, 4735.06, 4735.07, 4735.081, 4735.09, 4735.091, 4735.10, 4735.141, 4735.18, 4735.23, 4735.24, 4735.51, 4735.65
HCR7	TAX EXEMPT MUNICIPAL BONDS (SPRAGUE R) To urge the President and the Congress of the United States to preserve the tax-exempt status of municipal bonds.
	Current Status:	4/20/2016 - REPORTED OUT, Senate Ways and Means, (Second Hearing)
HCR14	STEELWORKER PENSION SUPPORT (RAMOS D, SLESNICK S) To declare the State of Ohio's support of its steelworkers in urging the President and the Congress of the United States to ensure that the Pension Benefit Guaranty Corporation is fully funded and properly administered to pay pension benefits to retired steelworkers and their spouses.
	Current Status:	5/5/2015 - Referred to Committee House Commerce and Labor
HJR4	ANTI-MONOPOLY-CONSTITUTIONAL AMENDMENTS (SMITH R) Proposing to amend Sections 1a, 1b, and 1e of Article II of the Constitution of the State of Ohio to prohibit an initiated constitutional amendment that would grant a monopoly or a special economic interest, privilege, benefit, right, or license to any person or entity and to modify the procedure to propose a law or a constitutional amendment by initiative petition.
	Current Status:	7/1/2015 - Filed with Secretary of State
HJR6	DIVEST-TERRORISM SPONSORED COMPANIES (JOHNSON T) To prohibit state agencies and the state's public retirement systems from contracting with and investing in companies with certain business operations in countries designated as state sponsors of terrorism and to require state agencies and public retirement systems to divest investments from such companies.
	Current Status:	4/26/2016 - House Government Accountability and Oversight, (Second Hearing)
SB152	GEOGRAPHIC EMPLOYMENT REQUIREMENTS (UECKER J) To enact section 9.49 and to repeal sections 153.013 and 5525.26 of the Revised Code to prohibit a public authority from requiring a contractor to employ a certain percentage of individuals from the geographic area of the public authority for the construction or professional design of a public improvement.
	Current Status:	4/12/2016 - House State Government, (Fifth Hearing)
	ORC Sections:	153.013, 5525.26, 9.49
SB249	COMMERCIAL ROOFING LICENSE (PATTON T) To amend sections 715.27, 3781.102, 4740.01, 4740.02, 4740.04, and 4740.12 of the Revised Code to require commercial roofing contractors to have a license.
	Current Status:	4/27/2016 - Senate Transportation, Commerce and Labor, (First Hearing)
	ORC Sections:	3781.102, 4740.01, 4740.02, 4740.04, 4740.12, 715.27
SJR3	FUND SEWER-WATER CAPITAL IMPROVEMENTS (SCHIAVONI J) Proposing to enact Section 2t of Article VIII of the Constitution of the State of Ohio to permit the issuance of general obligation bonds to fund sewer and water capital improvements.
	Current Status:	2/9/2016 - Senate Finance, (First Hearing)