Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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---
type: "Bill"
title: "Regards state-administered municipal net profits taxes"
description: "Regards state-administered municipal net profits taxes"
jurisdiction: "us/states/oh"
legislature: "Ohio General Assembly"
session: "134"
identifier: "HB 228"
citation: "Ohio HB 228 (134)"
classification: ["bill"]
subjects: ["Local Government", "State and Local Government", "Taxation"]
status: "enacted"
primary_sponsors: ["Bill Roemer"]
version_count: 6
action_count: 10
vote_count: 5
first_action: "2021-03-23"
last_action: "2022-02-07T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/91b492f8-2161-43e0-868f-4547dfc242e8"
source_url: "https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb228/"
source_hash: "5c23a95140944ac9c879859db11d16c518c1ab4d12e848a2eadc393f97d78adc"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-oh"]
---
# Ohio HB 228 (134) — Regards state-administered municipal net profits taxes
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **As Introduced** (filed) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb228/IN/00/hb228_00_IN?format=pdf)
2. **As Passed by the House** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb228/PH/02/hb228_02_PH?format=pdf)
3. **As Passed by the Senate** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb228/PS/04/hb228_04_PS?format=pdf)
4. **As Reported by the House Ways and Means Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb228/RH/01/hb228_01_RH?format=pdf)
5. **As Reported by the Senate Ways and Means Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb228/RS/03/hb228_03_RS?format=pdf)
6. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/hb228/EN/05/hb228_05_EN?format=pdf)
## Votes
- Concurred in Senate amendments — **96–0** (pass) · lower
- Pass — **91–1** (pass) · lower
- Pass — **31–0** (pass) · upper
- Reported - Substitute — **5–0** (pass) · upper
- Reported - Substitute — **17–0** (pass) · lower
## Sponsors
- Bill Roemer — primary (person)
- Adam Bird — cosponsor (person)
- Alessandro Cutrona — cosponsor (person)
- Andrew Brenner — cosponsor (person)
- Bill Reineke — cosponsor (person)
- Bill Seitz — cosponsor (person)
- Bob Hackett — cosponsor (person)
- Brian Baldridge — cosponsor (person)
- Cecil Thomas — cosponsor (person)
- Craig Riedel — cosponsor (person)
- Derek Merrin — cosponsor (person)
- Gail Pavliga — cosponsor (person)
- George Lang — cosponsor (person)
- James Hoops — cosponsor (person)
- Jason Stephens — cosponsor (person)
- Jay Edwards — cosponsor (person)
- Jeffrey Crossman — cosponsor (person)
- Jennifer Gross — cosponsor (person)
- Jerry Cirino — cosponsor (person)
- Kenny Yuko — cosponsor (person)
- Kristina Roegner — cosponsor (person)
- Laura Lanese — cosponsor (person)
- Louis Blessing — cosponsor (person)
- Mark Fraizer — cosponsor (person)
- Mark Romanchuk — cosponsor (person)
- Michael Rulli — cosponsor (person)
- Phil Plummer — cosponsor (person)
- Richard Brown — cosponsor (person)
- Riordan McClain — cosponsor (person)
- Sara Carruthers — cosponsor (person)
- Sarah Fowler Arthur — cosponsor (person)
- Steve Wilson — cosponsor (person)
- Tavia Galonski — cosponsor (person)
- Terry Johnson — cosponsor (person)
- Theresa Gavarone — cosponsor (person)
- Tom Young, T. — cosponsor (person)
- Tracy Richardson — cosponsor (person)
- Vernon Sykes — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-03-23** Introduced `introduction`
- **2021-03-24** Refer to Committee `referral-committee`
- **2021-05-19** Reported
- **2021-05-26** Passed `passage`
- **2021-06-02** Refer to Committee `referral-committee`
- **2021-06-01** Introduced `reading-1`
- **2021-10-27** Concurred in Senate amendments `amendment-passage`
- **2021-10-27** Reported
- **2021-10-27** Passed `passage`
- **2022-02-07T05:00:00+00:00** Effective 2/7/22 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/91b492f8-2161-43e0-868f-4547dfc242e8`. Confidence: reported (aggregated from official Ohio legislature records).