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OhioHB 14136th General Assembly (2025-2026)HouseWALLET

Incorporate Internal Revenue Code changes into Ohio law

Sponsored By: Bill Roemer (Republican), Heidi Workman (Republican)

Signed by Governor

Taxation

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Ohio updates federal rules for taxpayers

Ohio updates its federal tax references to use federal laws in effect on H.B. 14’s effective date. This covers Revised Code Title LVII and sections 149.311, 3123.90, 3770.073, and 3772.37. Title LVII references naming a specific day, month, and year still use that date. Taxpayers covered by sections 5733.04, 5745.01, or 5747.01 can choose the federal rules applicable to their tax year when those rules differ from Ohio’s default rules. The tax year must end after March 15, 2023, and before H.B. 14’s effective date. Filing a return or report using those federal rules, without adjustments reversing their effects, makes the choice final. Earlier choices remain valid for their covered years. The law took effect immediately to help taxpayers avoid extra adjustments and filing costs on 2024 returns. It does not specify whether any taxpayer pays more or less.

Sponsors & Cosponsors

Sponsors

  • Bill Roemer

    Republican • House

  • Heidi Workman

    Republican • House

Cosponsors

  • Adam Holmes

    Republican • House

  • Adam Mathews

    Republican • House

  • Al Cutrona

    Republican • Senate

  • Anita Somani

    Democratic • House

  • Bernard Willis

    Republican • House

  • Beth Lear

    Republican • House

  • Bill Reineke

    Republican • Senate

  • Bob Peterson

    Republican • House

  • Brian Lampton

    Republican • House

  • C. Allison Russo

    Democratic • House

  • Casey Weinstein

    Democratic • Senate

  • Catherine D. Ingram

    Democratic • Senate

  • Chris Glassburn

    Democratic • House

  • Christine Cockley

    Democratic • House

  • Crystal Lett

    Democratic • House

  • Dani Isaacsohn

    Democratic • House

  • Daniel P. Troy

    Democratic • House

  • Darnell T. Brewer

    Democratic • House

  • David Thomas

    Republican • House

  • Derrick Hall

    Democratic • House

  • Don Jones

    Republican • House

  • Dontavius L. Jarrells

    Democratic • House

  • Elgin Rogers, Jr.

    Democratic • House

  • Erika White

    Democratic • House

  • George F. Lang

    Republican • Senate

  • Haraz N. Ghanbari

    Republican • House

  • Hearcel F. Craig

    Democratic • Senate

  • Ismail Mohamed

    Democratic • House

  • Jack K. Daniels

    Republican • House

  • James M. Hoops

    Republican • House

  • Jane M. Timken

    Republican • Senate

  • Jason Stephens

    Republican • House

  • Jean Schmidt

    Republican • House

  • Jennifer Gross

    Republican • House

  • Jerry C. Cirino

    Republican • Senate

  • Johnathan Newman

    Republican • House

  • Josh Williams

    Republican • House

  • Kellie Deeter

    Republican • House

  • Kent Smith

    Democratic • Senate

  • Kristina D. Roegner

    Republican • Senate

  • Lauren McNally

    Democratic • House

  • Louis W. Blessing, III

    Republican • Senate

  • Mark Sigrist

    Democratic • House

  • Meredith R. Lawson-Rowe

    Democratic • House

  • Michele Grim

    Democratic • House

  • Monica Robb Blasdel

    Republican • House

  • Nick Santucci

    Republican • House

  • Nickie J. Antonio

    Democratic • Senate

  • Paula Hicks-Hudson

    Democratic • Senate

  • Phil Plummer

    Republican • House

  • Sarah Fowler Arthur

    Republican • House

  • Sean P. Brennan

    Democratic • House

  • Sedrick Denson

    Democratic • House

  • Sharon A. Ray

    Republican • House

  • Terrence Upchurch

    Democratic • House

  • Tex Fischer

    Republican • House

  • Thaddeus J. Claggett

    Republican • House

  • Thomas F. Patton

    Republican • Senate

  • Tim Barhorst

    Republican • House

  • Tim Schaffer

    Republican • Senate

  • Tracy M. Richardson

    Republican • House

  • Veronica R. Sims

    Democratic • House

  • William P. DeMora

    Democratic • Senate

  • Willis E. Blackshear, Jr.

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 142 • No: 0

Senate vote • 2/19/2025

Passed

Yes: 32 • No: 0

Senate vote • 2/18/2025

Ways and Means: Reported

Yes: 6 • No: 0

House vote • 2/5/2025

Passed

Yes: 93 • No: 0

House vote • 2/5/2025

Ways and Means: Reported

Yes: 11 • No: 0

Actions Timeline

  1. Signed by Governor

    3/7/2025Governor

  2. Sent to Governor

    2/27/2025Governor

  3. Passed

    2/19/2025Senate

  4. Reported

    2/18/2025Senate

  5. Refer to Committee

    2/12/2025Senate

  6. Introduced

    2/10/2025Senate

  7. Passed

    2/5/2025House

  8. Reported

    2/5/2025House

  9. Refer to Committee

    1/28/2025House

  10. Introduced

    1/23/2025House

Bill Text

  • As Enrolled

    3/7/2025

    HTMLPDF

  • As Introduced

    HTMLPDF

  • As Passed by the House

    HTMLPDF

  • As Passed by the Senate

    HTMLPDF

  • As Reported by the House Ways and Means Committee

    HTMLPDF

  • As Reported by the Senate Ways and Means Committee

    HTMLPDF

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