Ohio2026Passed Legislature
HB14
Update Ohio Tax Law to Match Federal Changes
Last scannedAug 25, 2026, 4:32 AM
In one sentence
This law updates Ohio tax rules to include changes made to the federal Internal Revenue Code since March 15, 2023.
What it does
- Updates section 5701.11 of the Revised Code to match recent federal tax laws effective from March 15, 2023.
- Sets a specific date for when references to federal law in Ohio statutes apply unless an exact date is already specified.
- Allows taxpayers with taxable years ending after March 15, 2023, and before the new effective date to choose which version of federal rules applies.
Who it affects
- Ohio taxpayers filing returns for years ending after March 15, 2023
- State agencies that enforce tax laws under Title LVII and specific sections
Limits and unknowns
- The law does not apply if Ohio statutes already specify an exact date for federal laws.
- Specific filing forms required to make the election are not listed in this text, only that a report or return must be filed without adjustments.
Plain language
Terms to know
- Internal Revenue Code
- The official collection of federal tax laws used by the United States government.
- Irrevocable election
- A choice made by a taxpayer that cannot be changed or taken back once filed, confirmed by submitting a return without reversing differences between state and federal rules.
Official record
Sources
Official summary
Incorporate Internal Revenue Code changes into Ohio law
Official activity
Bill history
- As Reported by the House Ways and Means Committee