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OMA Tax Committee Materials – 06/02/2021

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OMA Tax Committee Materials – 06/02/2021 10 a.m. (EST) Via Zoom Table of Contents Page # Tax & Finance Agenda 2 Committee June 2, 2021 Committee Attendee Roster 3 Bio 5 RSM Presentation 6 Ohio COVID-19 Withholding Issue • House Bill 197 Analysis 20 • 2020 Buckeye Lawsuit Press Release 21 22 • 2021 Buckeye Lawsuits Press Release 23 • Buckeye Lawsuits news article 25 • RITA news article 27 • Buckeye Appeal Filed 28 • OMA House Bill 157 Testimonies OMA Counsel’s Report 32 OBM Monthly Financials • OBM Monthly Financial Report 35 • OBM Senate Budget Testimony 68 OMA Public Policy Report • Public Policy Memo 96 • Comp Doc 103 • House Bill 234 Language 129 OMA News and Analysis 137 OMA Tax Legislation 147 2021 Tax & Finance OMA Meeting Sponsor: Committee Calendar Meetings begin at 10 a.m. Wednesday, October 13 Page 1 Tax & Finance Policy Committee Agenda June 2, 2021 Welcome & Self-Introductions Meredith Mullet, Chairman The J.M. Smucker Company RSM Presentation Justin Stallard, Partner, RSM Guest Speaker Chris Netram, VP of Tax and Domestic Economic Policy National Association of Manufacturers Ohio COVID-19 Withholding Temporary Rachael Carl, OMA Staff Law Discussion OMA Counsel’s Report Justin Cook, Bricker & Eckler, LLP OMA Public Policy Report Rachael Carl, OMA Staff Our Meeting Sponsor: Page 2 Formal Meeting Roster, Alpha by Name Tuesday, June 1, 2021 The Ohio Manufacturers' Association Page 1 OMA Tax and Finance Committee - June 2021 Name Company Location Ann K. Aquillo Scotts Miracle-Gro Company Marysville, OH United States Alice A. Armstrong Thompson Hine LLP Cleveland, OH United States S. Franklin Arner, CPA Hall, Kistler & Company LLP Canton, OH United States Markus Baumgartner Miba Sinter USA, LLC McConnelsville, OH United States Clint Blume Haviland Drainage Products Co. Haviland, OH United States Tom Bollinger Sugar Creek Packing Company Washington Court House, OH United States Terry Boose Norwalk Concrete Industries Norwalk, OH United States Alex Brown Cenovus Dublin, OH United States Don J. Brown Cargill, Inc. Minneapolis, MN United States Rob Brundrett The Ohio Manufacturers' Association Columbus, OH United States Rachael Carl The Ohio Manufacturers' Association Columbus, OH United States Ray Clark MCM CPAs & Adivsors Cincinnati, OH United States David Cook Eaton Cleveland, OH United States Justin Cook Bricker & Eckler LLP Columbus, OH United States Nicholas D'Angelo Eaton Cleveland, OH United States Robin Dennis, CPA Clark Schaefer Hackett Miamisburg, OH United States Barbara Doverspike Eaton Cleveland, OH United States Scott Evans H-P Products, Inc. Louisville, OH United States Keith Faber The Procter & Gamble Company Cincinnati, OH United States Chris Flaig MCM CPAs & Adivsors Cincinnati, OH United States Dave Froling Vorys, Sater, Seymour & Pease LLP Columbus, OH United States Scott Gedris O-I Washington, DC United States Tina M. Goodridge Hamrick Manufacturing & Services, Inc. Mogadore, OH United States Luke M. Harms Whirlpool Corporation Washington, DC United States Jeremy Hase Emerge Manufacturing, LLC Blue Ash, OH United States Charlie Heid, CPA Gilmore Jasion Mahler, LTD Maumee, OH United States Thomas M. Herrick, Jr The M. K. Morse Company Canton, OH United States Brian Huprich Ariel Corporation Mount Vernon, OH United States Pamela Johnson The Sherwin-Williams Company Cleveland, OH United States Jamie Karl The Ohio Manufacturers' Association Columbus, OH United States Rebecca Lasky Eaton Cleveland, OH United States Greg Liening Scotts Miracle-Gro Company Marysville, OH United States Jill Lifer Johnson Bros. - Greenwich, Inc. West Salem, OH United States Jill Lifer Johnson Bros.-West Salem, Inc. West Salem, OH United States Patti Luers LR Design+Build Columbus, OH United States Vira Maruli Cast Metals Technology Inc Delaware, OH United States Dustin McMillan McMillanCo LLC Columbus, OH United States Diane Merk, CPA Clark Schaefer Hackett Cincinnati, OH United States Theresa Mullen CliftonLarsonAllen, LLP Canton, OH United States Meredith Mullet, CPA The J.M. Smucker Company Orrville, OH United States Evan Ogrodnik Schneider Downs & Co., Inc. Columbus, OH United States Jake Osterberg General Mills, Inc. Wellston, OH United States Stephen M. Palmer, CPA Plante & Moran, PLLC Columbus, OH United States David Petrill RSM US LLP Columbus, OH United States Chris S. Pfaff Cooper Tire & Rubber Company Findlay, OH United States Jodi Poeppelman Cenovus Dublin, OH United States Jeffrey W. Reed American Honda Motor Company Marysville, OH United States Shea Reese Cooper Tire & Rubber Company Findlay, OH United States David J. Rehfeldt Charter Next Generation Lexington, OH United States Melinda Reynolds Eaton Cleveland, OH United States Brian Schneider RSM US LLP Dayton, OH United States Christine Schwartz American Honda Motor Company Marysville, OH United States Brian M. Sernulka O-I Glass, Inc. Perrysburg, OH United States Matthew P. Shaw RSM US LLP Cleveland, OH United States Angela Shick F C Brengman & Assoc. LLC Carroll, OH United States Gretchen Spear International Paper Bloomington, MN United States Page 3 Justin Stallard RSM US LLP Dayton, OH United States Formal Meeting Roster, Alpha by Name Tuesday, June 1, 2021 The Ohio Manufacturers' Association Page 2 OMA Tax and Finance Committee - June 2021 Name Company Location Reuben Stoller Haviland Drainage Products Co. Haviland, OH United States Matt Tober Scotts Miracle-Gro Company Marysville, OH United States Craig Tornow Ferriot Inc. Akron, OH United States Ann Tumolo PPG Pittsburgh, PA United States Bill Vohsing RSM US LLP Columbus, OH United States Chad Wilson Nationwide Columbus, OH United States Total Participants 63 Page 4 Christopher Netram VP, Tax and Domestic Economic Policy Christopher Netram is vice president of tax and domestic economic policy at the National Association of Manufacturers (NAM). In this capacity, he leads the policy and advocacy work on tax, corporate governance, shareholder activism, executive compensation, pensions and employee benefits. In addition, he works to ensure the manufacturing voice is brought to these legislative and regulatory issues before Congress and the administration. Prior to his work at the NAM, Mr. Netram served as the deputy chief of staff and tax counsel to a senior member of the House Ways and Means Committee. In that role, Mr. Netram drove the legislative strategy for tax, financial services, budget and small business issues. He drafted legislation regarding the taxation of pass- through entities, principles of which were incorporated into the House Republican tax reform blueprint. Prior to his service in the House, Mr. Netram served as tax counsel and budget adviser to a senior member of the U.S. Senate, during which he authored bipartisan bills on tax and retirement issues. Mr. Netram was previously a manager in the national tax department of a Big Four accounting firm, where his practice focused primarily on tax planning for mergers and acquisitions. He has also covered international tax and corporate governance issues for Tax Analysts, publishers of Tax Notes, a leading source of news and commentary on tax policy. A native of New York, Mr. Netram received his B.A. in liberal studies from the University of Central Florida, his J.D. from The Catholic University of America and his LL.M. in taxation from Georgetown University. In addition, Mr. Netram serves as a lecturer at Catholic University’s law school. Page 5 Page 6 © 2021 RSM US LLP. All Rights Reserved. TAX UPDATE June 2, 2021 Page 7 © 2021 RSM US LLP. All Rights Reserved. Outline • Paycheck Protection Program updates • Employee Retention Credit • “Greenbook” Proposals Page 8 © 2021 RSM US LLP. All Rights Reserved. Paycheck Protection Program Update • Timing / processing of forgiveness applications • “Need” questionnaire ⁻ Impact of 24 week covered period ⁻ Affiliated entities • “Audits” of applications • Tax implications ⁻ Timing of inclusion of tax exempt income ⁻ Basis / transaction implications • Interplay with Employee Retention Tax Credit Page 9 © 2021 RSM US LLP. All Rights Reserved. Employee Retention Tax Credit - Refresher • Refundable payroll tax credit is generally available to employers (and self-employed) that: ⁻ Experienced a significant drop in gross receipts, or ⁻ Were fully or partially suspended during any 2020 quarter by any government authority that limited commerce, travel, or group meetings • The credit is claimed on qualified wages paid between March 13, 2020 thru December 31, 2021 for the period of time over which you met one of the two criteria above ⁻ 50% of qualified wages for 2020 up to a maximum of $5,000 per employee ⁻ 70% of qualified wages for 2021 up to a maximum of $7,000 per employee for Q1-Q4 ⁻ Note federal income tax addback • Definition of qualified wages varies based on the number of employees ⁻ For 2020, if 100 or fewer employees, ALL wages are qualified during affected period ⁻ For 2021, if 500 or fewer employees, ALL wages are qualified during affected period ⁻ For “large” employers, only wages paid while “not working” are qualified Page 10 © 2021 RSM US LLP. All Rights Reserved. Employee Retention Tax Credit Update • IRS Notice 2021-20 ⁻ Issued March 1, 2021 ⁻ Guidance regarding general rules and 2020 credits ⁻ Interplay with Paycheck Protection Program ⁻ Guidance regarding “more than a nominal impact” ⁻ Documentation requirements • IRS Notice 2021-23 ⁻ Issued April 2, 2021 ⁻ Discusses 2021 credit ⁻ Notice 2021-20 applies unless otherwise stated • American Rescue Plan Act – extends credit through Dec. 31, 2021 Page 11 © 2021 RSM US LLP. All Rights
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