Report Html
Legislative Report December 9, 2025
Prepared by: The Ohio Manufacturers' Association
Taxation Legislation
Bill Information
INCORPORATE FEDERAL TAX CHANGES
(ROEMER B, WORKMAN H)

To expressly incorporate changes in the Internal Revenue Code since March 15, 2023, into Ohio law and to declare an emergency.

  ALL BILL STATUS

3/7/2025 - SIGNED BY GOVERNOR; eff. immediately

2/27/2025 - Sent to Governor for Signature

2/19/2025 - PASSED BY SENATE; Vote 32-0, Emergency Clause 32-0

2/19/2025 - Bills for Third Consideration

2/18/2025 - REPORTED OUT, Senate Ways and Means, (First Hearing)

2/12/2025 - Referred to Committee Senate Ways and Means

2/5/2025 - PASSED BY HOUSE; Vote 93-0, Emergency Clause 93-0

2/5/2025 - Bills for Third Consideration

2/5/2025 - REPORTED OUT AS AMENDED, House Ways and Means, (Second Hearing)

1/28/2025 - Referred to Committee House Ways and Means

1/28/2025 - House Ways and Means, (First Hearing)

1/23/2025 - Introduced

ELIMINATE REPLACEMENT PROPERTY TAX LEVY AUTHORITY
(MATHEWS A, HALL T)

To eliminate the authority to levy replacement property tax levies.

  ALL BILL STATUS

4/8/2025 - Senate Ways and Means, (First Hearing)

3/26/2025 - Referred to Committee Senate Ways and Means

3/19/2025 - PASSED BY HOUSE; Vote 62-30

3/19/2025 - Bills for Third Consideration

3/19/2025 - REPORTED OUT, House Ways and Means, (Fourth Hearing)

3/12/2025 - House Ways and Means, (Third Hearing)

3/5/2025 - House Ways and Means, (Second Hearing)

2/26/2025 - House Ways and Means, (First Hearing)

2/5/2025 - Referred to Committee House Ways and Means

1/28/2025 - Introduced

PHASE DOWN INCOME TAX-2.75%
(MATHEWS A, LAMPTON B)

To phase-down the state income tax to a flat rate of 2.75% over two years.

  ALL BILL STATUS

3/26/2025 - House Ways and Means, (First Hearing)

2/5/2025 - Referred to Committee House Ways and Means

2/3/2025 - Introduced

TAX DEDUCTION-OVERTIME WAGES
(FISCHER T, SANTUCCI N)

To allow a state income tax deduction for overtime wages.

  ALL BILL STATUS

4/2/2025 - House Ways and Means, (First Hearing)

2/5/2025 - Referred to Committee House Ways and Means

2/3/2025 - Introduced

TAX CHANGES-529, ABLE CONTRIBUTIONS
(MATHEWS A, SANTUCCI N)

To modify the income tax deductions for contributions to 529 plans and ABLE accounts.

  ALL BILL STATUS

10/21/2025 - Senate Ways and Means, (First Hearing)

6/11/2025 - Referred to Committee Senate Ways and Means

6/4/2025 - PASSED BY HOUSE; Vote 93-0

6/4/2025 - Bills for Third Consideration

5/28/2025 - REPORTED OUT, House Ways and Means, (Fifth Hearing)

4/30/2025 - House Ways and Means, (Fourth Hearing)

3/26/2025 - House Ways and Means, (Third Hearing)

3/19/2025 - House Ways and Means, (Second Hearing)

3/5/2025 - House Ways and Means, (First Hearing)

2/5/2025 - Referred to Committee House Ways and Means

2/4/2025 - Introduced

MODIFY HOMESTEAD EXEMPTION, OWNER-OCCUPANCY CREDIT
(THOMAS D, DANIELS J)

To modify the amount of the homestead exemptions and owner-occupancy property tax credit.

  ALL BILL STATUS

2/19/2025 - House Ways and Means, (First Hearing)

2/12/2025 - Referred to Committee House Ways and Means

2/5/2025 - Introduced

TAX DEDUCTION CHANGES
(PETERSON B, CLAGGETT T)

To allow taxpayers to deduct in a single year the full bonus depreciation and enhanced expensing allowances the taxpayer deducts for federal income tax purposes.

  ALL BILL STATUS

3/19/2025 - House Ways and Means, (First Hearing)

2/12/2025 - Referred to Committee House Ways and Means

2/10/2025 - Introduced

TAX SUPPORT-CHILDREN, CHILD CARE
(CLICK G, KLOPFENSTEIN R)

To authorize tax incentives for conceived children and certain child care items and to name this act the Strategic Tax Opportunities for Raising Kids (STORK) Act.

  ALL BILL STATUS

5/7/2025 - BILL AMENDED, House Ways and Means, (Second Hearing)

3/26/2025 - House Ways and Means, (First Hearing)

2/12/2025 - Referred to Committee House Ways and Means

2/11/2025 - Introduced

TEMPORARY PROPERTY TAX REDUCTION
(SCHMIDT J)

To authorize a temporary property tax reduction.

  ALL BILL STATUS

5/21/2025 - House Ways and Means, (First Hearing)

2/12/2025 - Referred to Committee House Ways and Means

2/11/2025 - Introduced

CREATE MANUFACTURING TECHNOLOGY ASSISTANCE GRANTS
(SANTUCCI N, DEMETRIOU S)

To create the manufacturing technologies assistance grant program and to make an appropriation.

  ALL BILL STATUS

11/18/2025 - House Finance, (First Hearing)

10/15/2025 - Re-Referred to Committee

10/14/2025 - Re-Referred to Committee

10/14/2025 - REPORTED OUT, House Technology and Innovation, (Fifth Hearing)

10/7/2025 - BILL AMENDED, House Technology and Innovation, (Fourth Hearing)

5/20/2025 - House Technology and Innovation, (Third Hearing)

5/13/2025 - House Technology and Innovation, (Second Hearing)

5/6/2025 - House Technology and Innovation, (First Hearing)

3/19/2025 - Referred to Committee House Technology and Innovation

3/6/2025 - Introduced

EMPLOYER TAX CREDIT-PAID PARENTAL LEAVE
(WILLIAMS J, MILLER M)

To create an income tax credit for employers that provide paid parental leave and to name this act the Paid Parental Leave Act.

  ALL BILL STATUS

10/29/2025 - House Ways and Means, (First Hearing)

4/30/2025 - Referred to Committee House Ways and Means

4/15/2025 - Introduced

URGE CONGRESS-TAX CUTS, JOBS ACT
(WILLIAMS J)

To urge the Congress of the United States to make the 2017 Tax Cuts and Jobs Act permanent and protect prosperity.

  ALL BILL STATUS

6/18/2025 - Referred to Committee Senate Government Oversight and Reform

6/12/2025 - Referred to Committee Senate Rules and Reference

6/11/2025 - ADOPTED BY HOUSE; Vote 62-30

6/11/2025 - Bills for Third Consideration

6/3/2025 - REPORTED OUT, House Government Oversight, (Third Hearing)

5/20/2025 - House Government Oversight, (Second Hearing)

4/8/2025 - House Government Oversight, (First Hearing)

3/5/2025 - Referred to Committee House Government Oversight

3/5/2025 - Introduced

PHASE DOWN OHIO INCOME TAX
(LANG G, HUFFMAN S)

To phase-down the state income tax to a flat rate of 2.75% over two years.

  ALL BILL STATUS

1/29/2025 - Referred to Committee Senate Ways and Means

1/29/2025 - Senate Ways and Means, (First Hearing)

1/22/2025 - Introduced

AUTHORIZE LOCAL GOVT.-RESIDENTIAL STABILITY ZONES
(REYNOLDS M, CRAIG H)

To authorize local governments to create residential stability zones where homeowners may
qualify for a partial property tax exemption.

  ALL BILL STATUS

2/12/2025 - Senate Local Government, (First Hearing)

1/29/2025 - Referred to Committee Senate Local Government

1/28/2025 - Introduced

REPEAL SPECIAL COUNTY LODGING TAX
(O'BRIEN S, LANG G)

To repeal the authorization of a special county lodging tax.

  ALL BILL STATUS

3/4/2025 - Senate Ways and Means, (Second Hearing)

2/11/2025 - Senate Ways and Means, (First Hearing)

1/29/2025 - Referred to Committee Senate Ways and Means

1/28/2025 - Introduced

AUTHORIZE PROPERTY TAX FREEZE-OWNER-OCCUPIED HOMES
(PATTON T)

To authorize a property tax freeze for certain owner-occupied homes.

  ALL BILL STATUS

2/18/2025 - Senate Ways and Means, (First Hearing)

2/12/2025 - Referred to Committee Senate Ways and Means

2/4/2025 - Introduced

REGULATE HEMP, CANNABINOID PRODUCTS
(HUFFMAN S, WILKIN S)

To generally prohibit the sale of intoxicating hemp products, except for sales at licensed dispensaries; to regulate drinkable cannabinoid products, and to levy taxes on drinkable cannabinoid products and other intoxicating hemp products that may be
sold.

  ALL BILL STATUS

5/7/2025 - Referred to Committee House General Government

4/30/2025 - PASSED BY SENATE; Vote 33-0

4/30/2025 - Bills for Third Consideration

4/29/2025 - REPORTED OUT, Senate General Government, (Fifth Hearing)

4/8/2025 - SUBSTITUTE BILL ACCEPTED, Senate General Government, (Fourth Hearing)

3/25/2025 - Senate General Government, (Third Hearing)

3/18/2025 - Senate General Government, (Second Hearing)

3/4/2025 - Senate General Government, (First Hearing)

2/12/2025 - Referred to Committee Senate General Government

2/4/2025 - Introduced

OHIO PROPERTY PROTECTION ACT
(JOHNSON T)

To modify the law that prohibits certain governments, businesses, and individuals from acquiring certain real property and to name this act the Ohio Property Protection Act.

  ALL BILL STATUS

5/27/2025 - BILL AMENDED, Senate General Government, (Fourth Hearing)

4/29/2025 - Senate General Government, (Third Hearing)

3/25/2025 - SUBSTITUTE BILL ACCEPTED, Senate General Government, (Second Hearing)

2/26/2025 - Senate General Government, (First Hearing)

2/12/2025 - Referred to Committee Senate General Government

2/10/2025 - Introduced

ESTABLISH REGULATORY SANDBOX PROGRAM
(CUTRONA A, LANG G)

To create a regulatory relief division within the common sense initiative office and to establish a universal regulatory sandbox program.

  ALL BILL STATUS

4/29/2025 - Senate General Government, (First Hearing)

2/12/2025 - Referred to Committee Senate General Government

2/10/2025 - Introduced

DECLARE INTENT-NEW SCHOOL FINANCING SYSTEM
(BRENNER A)

To declare the General Assembly's intent to establish a new school financing system that provides a statewide per-pupil funding payment to public and chartered nonpublic schools based on a single statewide property tax and increased state sales tax.

  ALL BILL STATUS

10/21/2025 - Senate Finance, (First Hearing)

2/12/2025 - Referred to Committee Senate Finance

2/10/2025 - Introduced

TAX CREDIT-EMPLOYER GROUP HEALTH PLAN PREMIUMS
(KOEHLER K)

To authorize a refundable tax credit for a portion of employer group health plan premiums.

  ALL BILL STATUS

3/18/2025 - Senate Ways and Means, (First Hearing)

3/5/2025 - Referred to Committee Senate Ways and Means

3/4/2025 - Introduced