OHIO LEGISLATIVE SERVICE COMMISSION
Office of Research Legislative Budget
www.lsc.ohio.gov and Drafting Office
H.B. 615 Bill Analysis
134th General Assembly
Click here for H.B. 615’s Fiscal Note
Version: As Introduced
Primary Sponsors: Reps. Roemer and T. Young
Effective Date:
Zachary P. Bowerman, Attorney
SUMMARY
 Modifies the joint filing credit for taxable years beginning in 2024 and after, such that
joint filers do not pay more income tax on their state return than they would if they filed
separately.
DETAILED ANALYSIS
Income tax: joint filing credit
For taxable years beginning in 2024 and after, the bill modifies the existing
nonrefundable joint filing credit using a formula that ensures joint filers do not pay more
combined tax on their joint return than they would if they filed separate returns. Continuing
law imposes a single tax rate schedule with graduated tax rates on all tax filers regardless of
joint or separate filing status.1 Generally, this feature subjects joint filers’ combined income to a
higher effective rate than if the same couple filed separately. To compensate for this effect, at
least in part, a joint filing credit is provided.
Under current law, the joint filing credit applies only if each spouse reports at least $500
in noninvestment, nonrental income. The current credit is 20% of net tax due if joint Ohio
adjusted gross income (OAGI) does not exceed $25,000, 15% if joint OAGI is between $25,000
1An exception is made for taxable business income (i.e., business income in excess of $250,000, or
$125,000 for couples filing separately), which is subject to a 3% flat rate instead of the graduated rates
imposed on other forms of income.
May 20, 2022
Office of Research and Drafting LSC Legislative Budget Office
and $49,999, 10% if joint OAGI is between $50,000 and $75,000, and 5% if joint OAGI exceeds
$75,000. The credit cannot exceed $650.2
Under the bill’s replacement formula, the joint filing credit equals the difference
between the spouses’ combined liability on their joint return and the minimum combined
amount of tax that would be due on both spouses’ separate returns if each spouse claimed all
deductions and credits that would be allowed on those separate returns in the manner that
results in the least combined amount of tax due. Unlike the current joint filer credit, there is no
cap on the credit amount computed under bill’s modified formula. Furthermore, there is no
minimum OAGI for either spouse.3
HISTORY
Action Date
Introduced 04-04-22
ANHB0615IN-134/ts
2R.C. 5747.05(E). Because the credit amount depends on OAGI, and OAGI by definition does not include
business income of $250,000 or less for joint filers, the first $250,000 of business income does not count
toward these OAGI levels.
3 R.C. 5747.05.
P a g e |2 H.B. 615
As Introduced


Statutes affected:
As Introduced: 5747.05