PDF/Printer Friendly Version The Tax Cuts and Jobs Act of 2017 established Opportunity Zones as an incentive to spur investments in designated areas across all fifty states, the District of Columbia, and United States territories. An investment in a Qualified Opportunity Zone will allow, under certain circumstances, a deferral of capital gains until the date on which the investment is sold or exchanged or December 31, 2026. Recently, the Ohio General Assembly proposed House B

PDF/Printer Friendly Version Introduction to Ohio Income Tax Residency Issue As many taxpayers are preparing to file Tax Year 2017 Ohio income tax returns (on extension) in the next few days, those taxpayers and their advisors should start thinking about Tax Year 2018 issues. A very important consideration for many filers is the change to the Ohio income tax residency law that will first be effective for Tax Year 2018 (returns filed in 2019). Recently, the previous version o