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Read. Follow. Verify.Ohio updates state tax laws to incorporate federal Internal Revenue Code changes since March 2023
Last action · March 7, 2025: Signed By The GovernorSponsors: Bill Roemer and 65 others
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What This Bill Does
Ohio law now incorporates federal changes enacted since March 15, 2023, allowing taxpayers to align state tax filings with federal rules and avoid compliance adjustments on 2024 returns. The measure took effect immediately as an emergency act.
Taxpayers filing Ohio returns can apply updated federal provisions directly to their taxable years ending after March 15, 2023, reducing compliance costs and paperwork burdens associated with reconciling state and federal tax differences.
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Ohio taxpayers
Taxpayers can elect to incorporate federal Internal Revenue Code provisions for taxable years ending after March 15, 2023, and avoid extra compliance adjustments on 2024 returns.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What does Ohio House Bill 14 change for taxpayers?
How do taxpayers elect to use the updated federal provisions?
When does the law take effect?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
11 actions- Mar 7, 2025EnrolledSigned By The Governor
- Mar 7, 2025EnrolledEffective Emergency Act
- Feb 27, 2025EnrolledSent To The Governor
- Feb 19, 2025SenateFloorPassed
- Feb 18, 2025SenateCommitteeReported (Ways and Means)
- Feb 12, 2025SenateCommitteeReferred to Ways and Means
Show 5 earlier actions
- Feb 10, 2025SenateIntroducedIntroduced
- Feb 5, 2025HouseCommitteeReported - Amended (Ways and Means)
- Feb 5, 2025HouseFloorPassed
- Jan 28, 2025HouseCommitteeReferred to Ways and Means
- Jan 23, 2025HouseIntroducedIntroduced
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Voting Record
Passed
Total
31
- Yes
- 31
- No
- 0
- Present
- 0
- Not voting
- 0
- Abstain
- 0
How they voted (31)
Show 3 earlier roll calls
Favorable Passage
Total
5
- Yes
- 5
- No
- 0
- Present
- 0
- Not voting
- 0
- Abstain
- 0
Passed
Total
93
- Yes
- 93
- No
- 0
- Present
- 0
- Not voting
- 0
- Abstain
- 0
How they voted (93)
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69 more members
Favorable Passage
Total
11
- Yes
- 11
- No
- 0
- Present
- 0
- Not voting
- 0
- Abstain
- 0
How they voted (11)
Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Show 61 more sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Advancement of Federal Tax Conformity Date
The state advanced its Internal Revenue Code conformity date from February 17, 2022, to March 15, 2023, capturing intervening federal tax modifications.
Connected Entities
Sources
www.legislature.ohio.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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