Led by the OMA, a coalition of like-minded business organizations this week provided interested-party testimony on Senate Bill 45, a bill that would chip away at the competitiveness of Ohio’s commercial activity tax (CAT) by providing tax incentives for the operators and certain suppliers of a “mega-project” — such as a development project with at least $1 billion in investment, or a project that created at least $75 million in payroll. One of those proposed incentives would include a CAT exclusion for gross receipts of a mega-project supplier from sales to a mega-project operator. The coalition continues to advocate for the removal of the CAT credit provisions from SB 45 to protect the CAT’s competitive attributes: its broad base and low rate. 2/18/2021