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Ohio · 136th Legislature (2025-2026) · Bill

SB 325: Authorize CAT exclusion for contractor payments to subcontractors

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

SB 325 is a bill introduced in the Ohio Senate on November 10, 2025. According to its official title, it concerns: Authorize CAT exclusion for contractor payments to subcontractors. Primary sponsor: Tim Schaffer (Republican). Most recent recorded action (November 18, 2025): Referred to committee.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

To amend section 5751.01 of the Revised Code to authorize a commercial activity tax exclusion for contractor payments to subcontractors.

Sponsors

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
Tim SchafferPrimary sponsorRepublicanSenate20

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Referred to committee
  2. Introduced

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source