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Incorporates federal IRS changes

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To amend sections 4141.321, 5701.11, 5733.41, and 5747.41 and to enact section 5747.065 of the Revised Code and to amend Section 36 of H.B. 481 of the 133rd General Assembly to modify the law governing taxation and to declare an emergency.

Current Version

As Enrolled PDF

Effective Date

March 31, 2021

Introduced In House Checked Introduced In House
In House Committee Checked In House Committee
Reported By Committee Checked Reported By Committee
Passed By House Checked Passed By House
Introduced In Senate Checked Introduced In Senate
In Senate Committee Checked In Senate Committee
Reported By Committee Checked Reported By Committee
Passed By Senate Checked Passed By Senate
Signed By The Governor Checked Signed By The Governor



Primary Sponsors

Kristina D. Roegner
Tim Schaffer


Louis W. Blessing, III
Jerry C. Cirino
Matt Dolan
Theresa Gavarone
Bob D. Hackett
Frank Hoagland
Jay Hottinger
Stephen A. Huffman
Terry Johnson
Stephanie Kunze
George F. Lang
Rob McColley
Sandra O'Brien
Bob Peterson
Bill Reineke
Kirk Schuring
Vernon Sykes
Cecil Thomas
Steve Wilson
Kenny Yuko
Cindy Abrams
Brian Baldridge
Willis E. Blackshear, Jr.
Janine R. Boyd
Richard D. Brown
Sara P. Carruthers
Gary Click
Robert R. Cupp
Al Cutrona
Bill Dean
Jay Edwards
Mark Fraizer
Tavia Galonski
Haraz N. Ghanbari
Timothy E. Ginter
Jennifer Gross
Thomas Hall
Paula Hicks-Hudson
Brett Hudson Hillyer
Larry Householder
Catherine D. Ingram
Dontavius L. Jarrells
Mark Johnson
Don Jones
Jeff LaRe
Michele Lepore-Hagan
P. Scott Lipps
Riordan T. McClain
Derek Merrin
Joseph A. Miller III
Jessica E. Miranda
Michael J. O'Brien
Tracy M. Richardson
Craig S. Riedel
Bill Roemer
Jean Schmidt
Lisa A. Sobecki
Jason Stephens
D. J. Swearingen
Emilia Strong Sykes
Daniel P. Troy
Thomas West
Andrea White
Scott Wiggam
Bob Young
Tom Young

Learn More : Glossary of Terms | The Legislative Process

The online versions of legislation provided on this website are not official. Enrolled bills are the final version passed by the Ohio General Assembly and presented to the Governor for signature. The official version of acts signed by the Governor are available from the Secretary of State's Office in the Continental Plaza, 180 East Broad St., Columbus.