Senator Schafer presented sponsor testimony on Senate Bill 284 at a first hearing before the Senate Ways and Means Committee, asking that penalties for failing to file a tax return be waived when no tax is owed.

Schafer said a constituent who is a certified public accountant brought the issue to his attention and argued that “the state of Ohio shouldn't be punishing individuals and businesses in this manner, especially if there are no taxes owed.” He emphasized that the bill would not waive penalties when taxes are owed: “this bill does not waive penalties for those who fail to file a return when there are taxes owed. Obviously, we don't want to touch that.”

The proposal drew a question from Sen. Roegner about how often the situation occurs. Schafer said he would pursue the figure with the Department of Taxation and report back to the committee, noting several constituents raised similar cases within the prior 12 months.

No committee vote was held; the hearing concluded after sponsor testimony and questions. The committee did not take final action on the bill during this session.