Regards voter approval of municipal income tax reciprocity credit

To amend section 718.04 and to enact section 718.041 of the Revised Code to require voter approval to reduce or repeal a municipal income tax reciprocity credit, to allow a voter initiative to enact or increase such a credit, and to require the Department of Taxation to conduct a study of municipal income taxation.

Source: OpenStates · fetched March 4, 2026