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HB 14

Incorporate Internal Revenue Code changes into Ohio law

136th Legislature (2025-2026) Introduced by Tracy Richardson and 4 co-sponsors

HB 14 aligns Ohio tax law with current federal Internal Revenue Code changes, effective immediately upon Governor's signature on March 7, 2025.

Effective 3/7/25
#taxation
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WeVote Research Nonpartisan
Bill Summary · HB 14

Legislative bill overview

HB 14 updates Ohio's tax code to align with changes made to the federal Internal Revenue Code, ensuring state tax calculations remain consistent with current federal tax law. The bill was passed as emergency legislation and signed into law on March 7, 2025, making it immediately effective.

Why is this important

Ohio's tax system is tied to federal income tax definitions and calculations. Without periodic updates, divergences between state and federal law create confusion for taxpayers and the state tax authority, potentially leading to unintended tax consequences. By incorporating federal changes promptly, the state maintains administrative efficiency and tax predictability.

Potential points of contention

  • Scope of incorporation: The bill's specific IRC sections aren't detailed in available records; stakeholders may disagree about which federal changes should automatically flow into state law versus requiring separate legislative approval
  • Revenue impact uncertainty: Federal tax code changes can increase or decrease state tax revenue; without clear fiscal analysis, lawmakers may not fully understand the bill's budgetary consequences
  • Taxpayer notification: Rapid implementation via emergency passage may not allow sufficient time for taxpayers and preparers to understand how federal changes affect their Ohio tax obligations

Compiled from official sources — confirm details with the bill’s official record.

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