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Read. Follow. Verify.Ohio Senate Bill 325 exempts general contractor payments to subcontractors from the commercial activity tax
Last action · November 18, 2025: Referred to Ways and MeansSponsor: Tim Schaffer
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What This Bill Would Do
Ohio Senate Bill 325 excludes receipts under a construction contract from the (CAT) to the extent a taxpayer is obligated to pay those receipts to a under a subcontract. This change applies to tax periods ending on or after the effective date of the act.
- Ohio's commercial activity tax (CAT) is an annual tax levied on the privilege of doing business in the state, measured by gross receipts exceeding certain statutory thresholds. 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.
General contractors
General contractors receive an exclusion from gross receipts for funds paid out to subcontractors under construction contracts.
Subcontractors
Subcontractors are part of construction contracts whose payment flows are affected by the commercial activity tax exclusion.
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
What does Senate Bill 325 change?
When do these tax changes take effect?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
2 actions- Nov 18, 2025SenateCommitteeReferred to Ways and Means
- Nov 10, 2025SenateIntroducedIntroduced
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
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Commercial Activity Tax Base Modification
The bill carves out a specific statutory exclusion from gross receipts for construction subcontracts, altering how pass-through payments are taxed.
Connected Entities
Sources
www.legislature.ohio.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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