Friday, January 04, 2013


While the New Year's pretty well underway and most of the big stuff like the Mayan apocalypse, our averting the fiscal cliff thing, and more portions of President Obama's health care law going into effect are out of the way for now, there were still a number of changes and new laws going into effect perhaps a bit more noteworthy for those of us in southwest Ohio that some may find a reminder useful.

Minimum wage workers in Arizona, Colorado, Florida, Missouri, Montana, Ohio, Oregon, Rhode Island, Vermont and Washington got increases of between 10 and 15 cents an hour , translating to an extra $190 to $410 per year on average, according to the National Employment Law Project, a nonprofit advocacy group, CNNmoney reported . In Ohio, minimum wage increased to $7.85 per hour effective January 1, 2013, applying to businesses with annual gross receipts of at least $288,000.00. Employers with gross receipts under $288,000.00 must pay the federal minimum wage of $7.25 per hour. ( See also's article )

The repeal of Ohio's Estate Tax, part of Governor John Kasich's 2012-2013 budget takes effect on January 1, 2013. For those dying in 2011 and 2012, the estate tax is still applicable --- 6% on assets above the $338,333.33 exemption, up to $500,000, and a 7% tax on assets above $500,000.00. Elliott Stapleton, a Cincinnati probate law attorney and partner at at Cornetet, Meyer, Rush & Kirzner Co., L.P.A, has written a helpful article on those changes available here. Additional information is available at the Ohio Dept. of Taxation and Ohio Legislative Service.

For those here in Hamilton County, there are also new Rules of Court going into effect on January 1st..

There were changes to the method for applying the exclusion amounts in Ohio's commercial activity tax rate with portions of HB 508, passed back in June, going into effect the first of the year. ( Here ) Taxpayers will now be able to use unused exclusion amounts carried forward from any year prior to 2013, but only through the end of 2012.

Attorneys practicing before the Ohio Supreme Court have a whole new set of Rules of Practice as well ringing in the New Year. The Court's news service said Clerk of the Court Kristina Frost reported that the Court "recognized that for some attorneys, the transition would require some extra reading and double checking on the new numbers for rules they regularly cite, which is why the new rules were published on our website and spread the word to the state bar, local bar associations, and to make sure attorneys are award of the changes."

"The reorganization presents a more logical ordering of the rules for attorneys and self-represented litigants that is intended to help them locate filing requirements."

The Clerk's Office has prepared a conversion chart so attorneys can find the old rule they know and compare it to the new, renumbered rule here.

Finally, portions of House Bill 487, also from back in June, covering aspects of criminal records including employment with a community-based long-term care agencies, home health agencies, hospice care programs, nursing homes, medical assistance programs, employment with the department of developmental disabilities, and the employment of persons responsible for a child’s care in out-of-home care ; went into effect January 1st.. The basics for Ohio criminal records checks are contained in Revised Code §109.572.

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