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Ohio House Bill 404 authorizes sales tax credit for trade-in value of portable electronics and home appliances

Original title: Authorize sales tax credit for trade-in value of certain goods

Last action · September 15, 2025: Referred to Ways and MeansSponsors: Jack Daniels and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Ohio House Bill 404 amends section 5739.01 of the Revised Code to allow a sales tax credit for the trade-in value of portable electronics or s when traded in for another similar item. The change applies on and after the first day of the first month that begins after the effective date of the section.

Why it matters

Residents purchasing new portable electronics or s will see their taxable purchase reduced by the trade-in value of their old items, provided the credit is separately stated on the invoice or bill of sale.

Background
  • Ohio's sales tax code traditionally allowed trade-in tax credits for specific high-value items like motor vehicles and watercraft, while general retail goods lacked explicit statutory trade-in deductions. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Ohio consumers

Consumers purchasing portable electronics or home appliances will have their taxable sales price reduced by the value of eligible trade-in items.

Directly affected

Electronics and appliance retailers

Retailers must separately state trade-in values on invoices and adjust sales tax calculations for eligible transactions involving home appliances and portable electronics.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Does this bill apply to trade-ins of all types of goods?
No, the sales tax credit specifically applies to portable electronics and s traded in for similar items.
What documentation is required to receive the tax credit?
The credit afforded the consumer for the traded item must be separately stated on the invoice, bill of sale, or similar document given to the purchaser.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

2 actions
  1. Sep 15, 2025HouseCommittee
    Referred to Ways and Means
  2. Aug 5, 2025HouseIntroduced
    Introduced

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Extension of Trade-In Tax Credits

The legislation expands existing trade-in tax credit frameworks previously applied to motor vehicles and watercraft to include everyday consumer goods like home appliances and portable electronics.

Connected Entities

Brian Lorenz, General Assembly of the State of Ohio, Jack Daniels
PersonBrian Lorenz“Republican Representative for District 60 sponsoring House Bill 404”Map →
OrganizationGeneral Assembly of the State of Ohio“The legislative body enacting the bill”Map →
PersonJack Daniels“Republican Representative for District 32 sponsoring House Bill 404”Map →

Sources

Open source document

www.legislature.ohio.gov

Analysis Score

0–100
  • Significance45
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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