H.B. 45 which was passed by the Ohio House of Representatives on December 8, 2021, allows a tax amnesty period to run from July 1, 2022 through August 31, 2022. During this time, taxpayers will be able to pay qualifying delinquent taxes (due as of the effective date of the legislation) and receive a waiver for interest and penalties. Taxes included are sales and use tax, corporate income tax, and more!