CINCINNATI — With less than a month to go before the midterm elections, the race for Ohio’s 1st congressional district has become one of the state’s most closely watched contests. Democratic Rep. Greg Landsman is seeking a third term against Republican challenger Eric Conroy in a district redrawn last October in a way analysts say favors the GOP challenger.
The two candidates are staking out sharply different positions on tax policy. Landsman introduced the Working Americans Affordability Tax Credit Act in September, legislation that would send monthly tax credit checks to filers earning under $100,000 a year. The maximum credit would reach $4,200, paid for by a minimum 20 percent tax rate on individuals worth more than $100 million, including their unrealized assets.
“I’m fighting for a new law to put a minimum tax on billionaires and use every dime of that money to lower taxes for working people,” Landsman said in a recent campaign advertisement. Conroy has not responded directly to the proposal; his campaign has instead focused on cutting taxes for the middle class and supporting small businesses by trimming what he calls wasteful spending and red tape.
The candidates also split on education. Conroy supports the Trump administration’s federal Education Freedom Tax Credit, which Ohio’s legislature opted to join starting January 1, directing support toward K-12 expenses including tutoring and tuition. The district covers much of the Cincinnati area, and both campaigns are expected to spend heavily in the race’s final weeks.


