Income tax credit; extending time for claiming tax credit for construction of energy efficient property. Requiring property to be completed in same year as credit is claimed. Effective date.
Sales tax exemption; providing exemption for OSU Medical Authority and Trust and OSU Veterinary Authority and Trust to extend to entities entered into public contracts. Effective date. Emergency.
Tax procedure; creating the First Time Abatement Program; authorizing waiver of penalty and interest due on tax returns for eligible taxpayers; specifying eligibility; limiting waiver amount. Effective date.
Comprehensive Professional Risk Management Program; requiring funds in Risk Management Revolving Fund to be invested pursuant to statute by Risk Management Administrator. Effective date.