CLEVELAND, Ohio - Making an extra buck after hitting $22,250 in taxable income could be a loss at tax time in Ohio, if the House-passed budget bill becomes law.

The bill eliminates state income taxes entirely for anyone with taxable income at $22,250 or below. But starting at $22,251 of taxable income, the base tax bill would be a minimum of $309 - instead of gradually going up from $0.

This could cause someone caught in this situation to question the value of making that extra dollar.

In reviewing the 3,514-page budget bill that cleared the Ohio House on Thursday, cleveland.com found the details on pages 2,414 and 2,415, where the new tax tables are outlined.

Gail Crawley, communications director for the Ohio House of Representatives, confirmed in an email to cleveland.com the interpretation was correct -- that under the bill the “adjusted tax due amount” would be $0 for incomes up to $22,250, and a minimum of $309 for those above that threshold.

Under this proposal that passed the Ohio House, state income taxes would drop to $0 for taxable incomes of $22,250 or below, and start at $309 above that amount. Rates vary at higher income levels.

Crawley also pointed out that all tax rates would be reduced over what currently exists.

This means the person making just over $22,250 would save about $14 over the 2018 rates, but could keep hundreds of dollars more by staying just under that level.

Tax rates for each bracket for incomes above $22,250 would be cut by about 6.6 percent over current law. Some people qualify for credits off the base tax amounts.

In comparison to 2018 taxes, cleveland.com calculated that the base tax amounts would be:

$103 lower for a filer reporting $12,000 of taxable income, dropping to $0.

$331 lower at $22,000, dropping to $0.

$54 lower at $35,000, dropping to $663.

$136 lower at $70,000, dropping to $1,752.

$380 lower at $150,000, dropping to $4,885

$709 lower at $250,000, dropping to $9,253.

Ohio has a sliding scale for tax rates for income brackets. So, although Ohio’s top tax rate under the proposal would be about 4.7 percent, no one pays 4.7 percent on all their taxable income. That rate would be applied only to the portion of income above $222,200.

The average rate for a taxpayer making $250,000 would be 3.7 percent overall.

Minimum base income tax amounts in Ohio began in 2017, when taxes were eliminated for anyone with taxable income below $10,650. But instead of starting taxes at $0 and charging amounts above $10,650 the first-bracket rate of 1.98 percent, the 2017 tax table for income above $10,650 began at $79.08, plus 1.98 percent for income above $10,650.

Federal tax forms do not start with a base amount like this. After standard deductions of $12,000 for single people or $24,000 for family, the first dollars of taxable income are taxed at 10 percent.

Here are the rates and cutoffs used for 2018 taxes filed earlier this year, and the proposed change. The minimum base tax in 2018 was $80.56.

2018 Ohio income tax table Taxable income Tax calculation $0 - $10,850 0% $10,851 - $16,300 $80.56 plus 1.98% of excess over $10,851 $16,301 - $21,750 $188.47 plus 2.476% of excess over $16,300 $21,751 - $43,450 $323.41 plus 2.969% of excess over $21,750 $43,451 - $86,900 $967.68 plus 3.465% of excess over $43,450 $86,901 - $108,700 $2,473.22 plus 3.96% of excess over $86,900 $108,701 - $217,400 $3,336.50 plus 4.597% of excess over $108,700 More than $217,400 $8,333.44 plus 4.997% of excess of $217,400

Proposed 2019 Ohio income tax table Taxable income Tax calculation $0 - $22,250 0% $22,251 - $44,400 $309.12 plus 2.773% of excess of $22,250 $44,401 - $88,800 $923.34 plus 3.236% of excess of $44,440 $88,801 - $111,100 $2,360.12 plus 3.699% of excess of $88,800 $111,101 - $222,200 $3,185 plus 4.294% of excess of $111,100 More than $222,200 $7,995.63 plus 4.667% in excess of $222,200

The Legislative Services Commission estimates that the changes in the tax tables, including eliminating taxes for more lower income earners, will result in $636 million less being collected by the state.

This largely would be offset by another change - reducing from $250,000 to $100,000 - the amount of tax-free business income - raising an estimated $528 million.

This change would be an adjustment to a business deduction created by the legislature and former Gov. John Kasich. Since the deduction was created, people working for themselves or those running small businesses with incomes of under $250,000 pay no state income taxes. Previously, they paid the same rate as individuals.

The budget bill has been forwarded to the Ohio Senate, where revisions are likely. The deadline is June 30 for Gov. Mike DeWine to sign the two-year budget.

Rich Exner, data analysis editor for cleveland.com, writes about numbers on a variety of topics. Follow on Twitter @RichExner. Find data-related stories at cleveland.com/datacentral.