---
type: "Bill"
title: "Incorporate Internal Revenue Code changes"
description: "Incorporate Internal Revenue Code changes"
jurisdiction: "us/states/oh"
legislature: "Ohio General Assembly"
session: "132"
identifier: "SB 22"
citation: "Ohio SB 22 (132)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Bob Peterson"]
version_count: 6
action_count: 10
vote_count: 5
first_action: "2017-01-31"
last_action: "2018-03-30T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/fe80e747-8d43-4d9b-9396-9f0c8413c92a"
source_url: "http://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_132/bills/sb22/"
source_hash: "4520abf8242c5507f01303198bd2bac11229b8901eb64692df67ea45c6560bf3"
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 22 (132) — Incorporate Internal Revenue Code changes

## 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_132/bills/sb22/IN/00?format=pdf)
2. **As Passed by the House** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_132/bills/sb22/PH/04?format=pdf)
3. **As Passed by the Senate** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_132/bills/sb22/PS/02?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_132/bills/sb22/RH/03?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_132/bills/sb22/RS/01?format=pdf)
6. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_132/bills/sb22/EN/05?format=pdf)

## Votes

- pass_300 — **90–7** (pass) · lower
- crpt_301 — **11–0** (pass) · upper
- crpt_301 — **16–3** (pass) · lower
- pass_300 — **32–0** (pass) · upper
- concur_606 — **32–1** (pass) · upper

## Sponsors

- Bob Peterson — primary (person)
- Adam Miller — cosponsor (person)
- Andrew Brenner — cosponsor (person)
- Andy Thompson — cosponsor (person)
- Anne Gonzales — cosponsor (person)
- Bill Beagle — cosponsor (person)
- Bill Patmon — cosponsor (person)
- Bill Reineke — cosponsor (person)
- Bill Seitz — cosponsor (person)
- Bob Hackett — cosponsor (person)
- Cecil Thomas — cosponsor (person)
- Charleta B. Tavares — cosponsor (person)
- Cliff Hite — cosponsor (person)
- Dick Stein — cosponsor (person)
- Doug Green — cosponsor (person)
- Frank Hoagland — cosponsor (person)
- Frank LaRose — cosponsor (person)
- Gary Scherer — cosponsor (person)
- Gayle Manning — cosponsor (person)
- George Lang — cosponsor (person)
- Hearcel Craig — cosponsor (person)
- James Hoops — cosponsor (person)
- Jeff Rezabek — cosponsor (person)
- Jim Hughes — cosponsor (person)
- Joe Schiavoni — cosponsor (person)
- Joe Uecker — cosponsor (person)
- John Barnes — cosponsor (person)
- John Eklund — cosponsor (person)
- John Rogers — cosponsor (person)
- Jonathan Dever — cosponsor (person)
- Keith Faber — cosponsor (person)
- Kris Jordan — cosponsor (person)
- Larry Obhof — cosponsor (person)
- Lou Terhar — cosponsor (person)
- Marilyn Slaby — cosponsor (person)
- Mark Romanchuk — cosponsor (person)
- Marlene Anielski — cosponsor (person)
- Martin Sweeney — cosponsor (person)
- Matt Dolan — cosponsor (person)
- Matt Huffman — cosponsor (person)
- Michael Henne — cosponsor (person)
- Michael Sheehy — cosponsor (person)
- Nickie Antonio — cosponsor (person)
- Niraj Antani — cosponsor (person)
- Randy Gardner — cosponsor (person)
- Rick Carfagna — cosponsor (person)
- Rick Perales — cosponsor (person)
- Riordan McClain — cosponsor (person)
- Robert Sprague — cosponsor (person)
- Ryan Smith, R. — cosponsor (person)
- Scott Oelslager — cosponsor (person)
- Scott Ryan — cosponsor (person)
- Scott Wiggam — cosponsor (person)
- Stephen Hambley — cosponsor (person)
- Steve Wilson — cosponsor (person)
- Thomas Patton — cosponsor (person)
- Thomas West — cosponsor (person)
- Tim Ginter — cosponsor (person)
- Tim Schaffer — cosponsor (person)
- Troy Balderson — cosponsor (person)
- Wes Retherford — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-01-31** Introduced `introduction`
- **2017-02-01** Refer to Committee `referral-committee`
- **2017-02-08** Passed `passage`
- **2017-02-08** Reported
- **2017-02-09** Introduced `reading-1`
- **2017-02-14** Refer to Committee `referral-committee`
- **2018-02-28** Reported
- **2018-02-28** Passed `passage`
- **2018-03-21** Concurred in House amendments `passage`
- **2018-03-30T04:00:00+00:00** Effective `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fe80e747-8d43-4d9b-9396-9f0c8413c92a`. Confidence: reported (aggregated from official Ohio legislature records).