COLUMBUS, Ohio - Rep. Michael Stinziano (D-Columbus) will soon introduce legislation providing artists with an income tax deduction for any income derived from the sale of their works within designated “arts and entertainment” districts. The legislation will aim to reduce the tax burden on Ohio’s creative artists who qualify as a “resident artist.”
Stinziano’s legislation defines a “resident artist” as an individual who owns or rents residential property in the state, conducts business within any arts and entertainment district, and derives income from a sale or performance within those districts. The proposal would broadly define musical compositions, plays, paintings, sculptures, photographs, dances, and traditional or fine crafts as a “work.”
Currently, Ohio offers a sales and use tax exemption for some artistic purposes, such as property sales for use in non-profit presentations of music, dramatics, the arts and related fields.
“By reducing the tax burden on artist entrepreneurs, Ohio will attract and retain a creative and vibrant artist community,” Rep. Stinziano said. “My legislation will cultivate creative and cultural enrichment, making Ohio more attractive and more competitive with other states that have larger metropolitan areas. We need to retain more college graduates, attract young professionals and families, and support local artists that call Ohio home, and we need to strengthen Ohio's cultural education opportunities."
Rep. Stinziano was appointed to serve on the Ohio Arts Council Board by Ohio House Speaker William G. Batchelder in June.
“Representing Columbus’ Short North Arts District, Franklinton, Bexley, German Village, Grandview, and the University Community, the Columbus College of Art and Design, and several other creativity incubators gives me a unique opportunity to champion legislation benefitting artists, galleries, and art institutions,” Stinziano said. “By serving on the Ohio Arts Council Board and with this new legislation, I will continue to support artistic experiences that enrich Ohio’s communities and bring new economic opportunities to artists throughout Ohio.”
If adopted, Ohio will join Maryland and Rhode Island in similar efforts to create an incentive for statewide artistic creativity.
The Ohio Arts Council is a state agency that funds and supports quality arts experiences to strengthen Ohio communities culturally, educationally and economically.
Following introduction, the bill will be assigned to a House committee for further review.