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

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/oh/135/sb-10.md

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+---
+type: "Bill"
+title: "Incorporate changes in the Internal Revenue Code into Ohio law"
+description: "Incorporate changes in the Internal Revenue Code into Ohio law"
+jurisdiction: "us/states/oh"
+legislature: "Ohio General Assembly"
+session: "135"
+identifier: "SB 10"
+citation: "Ohio SB 10 (135)"
+classification: ["bill"]
+subjects: ["Taxation"]
+status: "enacted"
+primary_sponsors: ["Louis Blessing"]
+version_count: 6
+action_count: 9
+vote_count: 13
+first_action: "2023-01-11"
+last_action: "2023-03-15T04:00:00+00:00"
+source: "openstates"
+source_identifier: "ocd-bill/88c79c79-c325-42b2-ac93-873f17f1a488"
+source_url: "https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135//bills/sb10/"
+source_hash: "59754a65bc16e2fb550405dfa7d2d7490dd3cd8a14039682fac442e5e839c7ca"
+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 SB 10 (135) — Incorporate changes in the Internal Revenue Code into Ohio law
+
+## 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_135/bills/sb10/IN/00/sb10_00_IN?format=pdf)
+2. **As Passed by the House** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/sb10/PH/04/sb10_04_PH?format=pdf)
+3. **As Passed by the Senate** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/sb10/PS/02/sb10_02_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_135/bills/sb10/RH/03/sb10_03_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_135/bills/sb10/RS/01/sb10_01_RS?format=pdf)
+6. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/sb10/EN/05/sb10_05_EN?format=pdf)
+
+## Votes
+
+- Reported - Substitute — **15–0** (pass) · lower
+- Pass — **30–0** (pass) · upper
+- Pass — **30–0** (pass) · upper
+- Reported - Substitute — **5–0** (pass) · upper
+- Reported - Substitute — **5–0** (pass) · upper
+- Pass — **88–7** (pass) · lower
+- Reported - Substitute — **15–0** (pass) · lower
+- Pass — **30–0** (pass) · upper
+- Pass — **88–7** (pass) · lower
+- Reported - Substitute — **5–0** (pass) · upper
+- Pass — **88–7** (pass) · lower
+- Pass — **30–0** (pass) · upper
+- Reported - Substitute — **15–0** (pass) · lower
+
+## Sponsors
+
+- Louis Blessing — primary (person)
+- Adam Mathews — cosponsor (person)
+- Adam Miller, A. — cosponsor (person)
+- Angela King — cosponsor (person)
+- Anita Somani — cosponsor (person)
+- Bernard Willis — cosponsor (person)
+- Beth Liston — cosponsor (person)
+- Bill Reineke — cosponsor (person)
+- Bill Roemer — cosponsor (person)
+- Bill Seitz — cosponsor (person)
+- Bob Hackett — cosponsor (person)
+- Bob Peterson — cosponsor (person)
+- Bob Young, B. — cosponsor (person)
+- Brett Hillyer — cosponsor (person)
+- Brian Lampton — cosponsor (person)
+- Daniel Troy — cosponsor (person)
+- Darnell Brewer — cosponsor (person)
+- Dave Dobos — cosponsor (person)
+- Don Jones — cosponsor (person)
+- Elliot Forhan — cosponsor (person)
+- Gail Pavliga — cosponsor (person)
+- Hearcel Craig — cosponsor (person)
+- Ismail Mohamed — cosponsor (person)
+- James Hoops — cosponsor (person)
+- Jamie Callender — cosponsor (person)
+- Jean Schmidt — cosponsor (person)
+- Jerry Cirino — cosponsor (person)
+- Jessica Miranda — cosponsor (person)
+- Jim Thomas, J. — cosponsor (person)
+- Jon Cross — cosponsor (person)
+- Joseph Miller, J. — cosponsor (person)
+- Josh Williams — cosponsor (person)
+- Juanita Brent — cosponsor (person)
+- Kent Smith — cosponsor (person)
+- Kristina Roegner — cosponsor (person)
+- Michael Rulli — cosponsor (person)
+- Michele Grim — cosponsor (person)
+- Michele Reynolds — cosponsor (person)
+- Munira Abdullahi — cosponsor (person)
+- Nathan Manning — cosponsor (person)
+- Nickie Antonio — cosponsor (person)
+- Paula Hicks-Hudson — cosponsor (person)
+- Phillip Robinson — cosponsor (person)
+- Richard Brown — cosponsor (person)
+- Richard Dell'Aquila — cosponsor (person)
+- Sara Carruthers — cosponsor (person)
+- Sean Brennan — cosponsor (person)
+- Shane Wilkin — cosponsor (person)
+- Tavia Galonski — cosponsor (person)
+- Terrence Upchurch — cosponsor (person)
+- Terry Johnson — cosponsor (person)
+- Thomas Patton — cosponsor (person)
+- Tim Schaffer — cosponsor (person)
+- Tracy Richardson — cosponsor (person)
+- William DeMora — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2023-01-11** Introduced `introduction`
+- **2023-01-17** Refer to Committee `referral-committee`
+- **2023-02-15** Introduced `reading-1`
+- **2023-03-01** Passed `passage`
+- **2023-03-01** Reported
+- **2023-02-16** Refer to Committee `referral-committee`
+- **2023-02-08** Passed `passage`
+- **2023-02-08** Reported
+- **2023-03-15T04:00:00+00:00** Effective 3/15/23 `became-law`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/88c79c79-c325-42b2-ac93-873f17f1a488`. Confidence: reported (aggregated from official Ohio legislature records).
+