All Roll Calls
Yes: 252 • No: 18
OhioSB 9136th General Assembly (2025-2026)SenateWALLET
Incorporate Internal Revenue Code changes into Ohio law
Sponsored By: Louis W. Blessing, III (Republican)
Signed by Governor
Taxation
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
7 provisions identified: 3 benefits, 0 costs, 4 mixed.
Business deductions lower Ohio taxable income
Ohio taxable business income equals business income in federal adjusted gross income minus the allowed Ohio business deduction. The deduction cap is $125,000 per spouse filing separately, or $250,000 for other filers. A separate measure, Ohio modified adjusted gross income, adds back deductions taken under sections 5747.01(A)(28) and (34). That separate calculation does not itself cancel the business deduction.
Families gain flexibility claiming Ohio dependents
For all tax years, Ohio uses the federal definition of a dependent. The law removes Ohio's additional requirement that the person be claimed or claimable on your federal return. The person must still meet the federal dependent definition.
Qualified Ohio educators get expense deductions
Qualifying Ohio educators can deduct up to $300 of eligible expenses beyond the federal educator deduction limit. The deduction cannot exceed eligible expenses paid. Educators must meet the federal eligible-educator definition and hold a qualifying Ohio certificate, license, or permit.
Franchisors face limits on employer status
A franchisor is generally not treated as an employer of a franchisee or the franchisee's workers. A written agreement to take that role makes an exception. A court can also find employer status when the franchisor's control goes beyond what is customary to protect its brand.
Corporate assets excluded from indirect ownership
For the covered Ohio tax rules, qualifying persons are not treated as indirectly owning assets held by qualifying corporations. This applies to assets the corporation owns directly or indirectly. An express legal exception can override the exclusion.
Ohio updates federal tax rules
Ohio's covered tax references use federal laws in effect on the act's effective date, unless a reference specifies another date. For tax years ending after March 7, 2025, and before that effective date, eligible taxpayers have a separate choice. They can use differing federal income-tax rules that applied to that year. Filing an Ohio return using those rules without reversing adjustments makes the choice final.
Trusts get Ohio income allocation rules
Trusts calculate Ohio taxable income using rules for business income, qualifying investments, asset locations, and resident or nonresident status. Specified trust amounts use the Ohio share of physical assets, measured by book value. Nonresident trusts use a separate rule for nonbusiness gains or losses from selling certain entity interests. Trusts can use an alternative method when the stated rules do not fairly reflect their Ohio income.
Sponsors & Cosponsors
Sponsor
Louis W. Blessing, III
Republican • Senate
Cosponsors
Adam Mathews
Republican • House
Al Cutrona
Republican • Senate
Bernard Willis
Republican • House
Bill Reineke
Republican • Senate
Bob Peterson
Republican • House
Brian Stewart
Republican • House
Casey Weinstein
Democratic • Senate
Catherine D. Ingram
Democratic • Senate
Cindy Abrams
Republican • House
David Thomas
Republican • House
Gary Click
Republican • House
George F. Lang
Republican • Senate
Hearcel F. Craig
Democratic • Senate
Heidi Workman
Republican • House
Jack K. Daniels
Republican • House
Jamie Callender
Republican • House
Jane M. Timken
Republican • Senate
Jean Schmidt
Republican • House
Jennifer Gross
Republican • House
Jerry C. Cirino
Republican • Senate
Jim Thomas
Republican • House
Josh Williams
Republican • House
Kellie Deeter
Republican • House
Kent Smith
Democratic • Senate
Kevin D. Miller
Republican • House
Kristina D. Roegner
Republican • Senate
Marilyn John
Republican • House
Mark Hiner
Republican • House
Meredith Craig
Republican • House
Michael D. Dovilla
Republican • House
Nickie J. Antonio
Democratic • Senate
Paula Hicks-Hudson
Democratic • Senate
Roy Klopfenstein
Republican • House
Sarah Fowler Arthur
Republican • House
Steve Wilson
Republican • Senate
Thaddeus J. Claggett
Republican • House
Thomas F. Patton
Republican • Senate
Thomas Hall
Republican • House
Tim Schaffer
Republican • Senate
Tom Young
Republican • House
Tracy M. Richardson
Republican • House
Ty D. Mathews
Republican • House
William P. DeMora
Democratic • Senate
Roll Call Votes
Senate vote • 3/4/2026
Concurred in House amendments
Yes: 31 • No: 0
House vote • 2/25/2026
Passed
Yes: 87 • No: 6
House vote • 2/18/2026
Passed
Yes: 84 • No: 11
House vote • 2/18/2026
Ways and Means: Reported
Yes: 12 • No: 1
Senate vote • 2/14/2025
Ways and Means: Reported
Yes: 7 • No: 0
Senate vote • 2/12/2025
Passed
Yes: 31 • No: 0
Actions Timeline
Signed by Governor
3/5/2026GovernorSent to Governor
3/4/2026GovernorConcurred in House amendments
3/4/2026SenatePassed
2/25/2026HouseMotion to reconsider
2/25/2026HousePassed
2/18/2026HouseReported
2/18/2026HouseRefer to Committee
2/26/2025HouseIntroduced
2/18/2025HouseReported
2/14/2025SenatePassed
2/12/2025SenateRefer to Committee
1/29/2025SenateIntroduced
1/22/2025Senate
Bill Text
As Enrolled
3/5/2026
As Introduced
As Passed by the House
As Passed by the Senate
As Reconsidered and Passed by the House
As Reported by the House Ways and Means Committee
As Reported by the Senate Ways and Means Committee
Related Bills
HB 519, Prohibit specified actions with intent to steal a motor vehicle
HB 455, Regards the operation of public schools and the DEW
SB 162, Regards timing of health insurer recoupment from providers
SB 315, Enact the Enhanced Cybersecurity for SNAP Act
SB 276, Ratify the Interstate Compact for School Psychologists
HB 433, Alter amusement ride classification for inspection fee purposes