A major rewrite of the state law governing Ohio municipal income tax is being discussed in Columbus. A proposal to overhaul the tax -- House Bill 601 -- was introduced late last year, and the General Assembly will see a revised version afterit convenes this month. A significant effort to overhaul Ohio's municipal income tax should crack down on tax avoidance, guarantee a broad tax base, and ensure that those most able to pay are in fact doing so. In some instances, however, House Bill 601 allows tax avoidance to continue, or even creates new avenues to avoid the tax. When this issue is taken up in the next General Assembly, this should be corrected.