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As always, the new year brings many changes in federal, state and local laws.

An estimated 40,000 new laws and regulations kick in in 2014.

Of course, the most significant is a more full-scale implementation of the Afffordable Care Act, or "Obamacare."

Many people will get new and better coverage. Some will get more costly and reduced coverage.

In Ohio, an expansion of Medicaid will give 275,000 residents new coverage.

Ohioans will see an income tax reduction to 9 percent of what it had been last year.

Senior Ohioans applying for the property tax Homestead Exemption must now make $30,000 a year or less. The new law means some seniors won't get the benefit. Those who already have it will keep it.

Those who smoke "little cigars" will start paying the same higher tax as exists on cigarettes.

For the first time, Ohioans will be paying tax on magazine subscriptions.

Puppy mills will be more strictly regulated.

And Ohioans could get to vote on a number of possible new laws in November, including legalizing gay marriage and medical marijuana.

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