Incorporate Internal Revenue Code changes into Ohio law

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Enacted

Summary

The bill updates Ohio statutes so that any reference to the Internal Revenue Code “as amended” means the version in effect on the law’s effective date, unless a specific date is listed. It also gives taxpayers an irrevocable election to file state returns using the federal tax provisions for that year, avoiding extra adjustments. The measure takes effect immediately as an emergency measure.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Hearings

• House Ways and Means: H. B. No. 503, Am. S. B. No. 9, H. B. No. 504
  House Ways and Means · Feb 18, 2026
• House Ways and Means: Am. S. B. No. 9, H. B. No. 420, H. B. No. 444, H. B. No. 529
  House Ways and Means · Feb 11, 2026
• House Ways and Means: H. B. No. 22, H. B. No. 87, Am. S. B. No. 9, H. B. No. 503
  House Ways and Means · Feb 4, 2026
• Senate Ways and Means: S. B. No. 9, S. B. No. 40, S. B. No. 43, S. B. No. 59
  Senate Ways and Means · Feb 11, 2025
• Senate Ways and Means: S. B. No. 3, S. B. No. 9
  Senate Ways and Means · Jan 29, 2025

History

1. Mar 5, 2026Signed By The Governor
2. Mar 5, 2026Effective 3/5/26
3. Mar 5, 2026Effective
4. Mar 4, 2026Sent To The Governor
5. Mar 4, 2026Concurred in House amendments
6. Feb 25, 2026Passed
7. Feb 25, 2026Motion to reconsider
8. Feb 18, 2026Reported - Substitute
9. Feb 18, 2026Passed
10. Feb 26, 2025Referred to committee
11. Feb 18, 2025Introduced
12. Feb 12, 2025Passed

The 12 most recent of 15 recorded actions.

Sponsors

• Bill Blessing (R) · sponsor
• Louis W. Blessing, III

Bill text

Opens the legislature’s own copy.

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