During the biennium budget process in 2015 Ohio House and Senate leaders crafted a study commission to look deeper into tax items outside of the budget process. The reason was that the budget is a hurried process with a definitive time frame and getting in-depth into forward looking tax policy issues was often too time consuming for the budget process. Since its creation, the 2020 Tax Policy Study Commission (“Study Commission”) has been meeting on several topics and last week issued a report to the General Assembly on the feasibility of moving Ohio from a progressive personal income tax to a flat rate personal income tax.  Read More