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Read. Follow. Verify.Ohio House Passes Bill Requiring Voter Approval to Reduce or Repeal Municipal Tax Credits
Last action · March 4, 2026: Referred to Ways and MeansSponsors: Bill Roemer and 19 others
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What This Bill Would Do
Municipal corporations in Ohio are prohibited from reducing, modifying, or repealing resident income tax s without approval from a majority of local voters at a general election. The measure also empowers voters to initiate ballot petitions to enact or increase these tax credits and directs the Department of Taxation to study municipal income taxation by December 31, 2026.
Local taxpayers gain direct ballot authority over municipal tax credits that offset taxes paid to other jurisdictions, while municipalities face new voter-consent restrictions before altering these financial credits.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
municipal corporations
Municipalities are restricted from unilaterally reducing or repealing income tax reciprocity credits without voter approval and must submit credit modifications to the local board of elections.
electors
Voters gain the authority to approve or reject municipal reductions or repeals of tax credits at general elections and can initiate petitions to enact or increase credits.
Department of Taxation
The Department is required to conduct a study on municipal income taxation, convene stakeholders, and report its findings to the General Assembly by December 31, 2026.
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
Can a city council reduce or eliminate a resident income tax credit on its own?
How can residents create or increase a municipal income tax credit if the city council does not act?
What is required of the Department of Taxation under this measure?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently passed chamber. The next step in the legislative lifecycle is Law.
Procedural history
6 actions- Mar 4, 2026SenateCommitteeReferred to Ways and Means
- Feb 26, 2026SenateIntroducedIntroduced
- Feb 25, 2026HouseFloorPassed
- Feb 18, 2026HouseCommitteeReported - Substitute (Ways and Means)
- Oct 8, 2025HouseCommitteeReferred to Ways and Means
- Oct 7, 2025HouseIntroducedIntroduced
Version history & redline
3 versions on fileVoting Record
Passed
Total
91
- Yes
- 80
- No
- 11
- Present
- 0
- Not voting
- 0
- Abstain
- 0
How they voted (90)
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66 more members
Show 1 earlier roll call
Favorable Passage
Total
10
- Yes
- 10
- No
- 0
- Present
- 0
- Not voting
- 0
- Abstain
- 0
How they voted (10)
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 15 more sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Transfer of Tax Credit Authority to Voters
The bill removes unilateral municipal authority over income tax reciprocity credits, mandating general election voter approval for any reduction or repeal.
Connected Entities
Sources
www.legislature.ohio.gov
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy60Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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