---
type: "Bill"
title: "Permit income tax deduction for certain teacher expenses"
description: "Permit income tax deduction for certain teacher expenses"
jurisdiction: "us/states/oh"
legislature: "Ohio General Assembly"
session: "133"
identifier: "SB 26"
citation: "Ohio SB 26 (133)"
classification: ["bill"]
subjects: ["Education", "Education", "Primary and Secondary Education", "Taxation"]
status: "enacted"
primary_sponsors: ["Stephanie Kunze"]
version_count: 9
action_count: 12
vote_count: 7
first_action: "2019-02-12"
last_action: "2020-02-05T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/431e1fe4-09a4-4ce4-9e2d-19571ec8401f"
source_url: "http://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_133/bills/sb26/"
source_hash: "6d9b0aeaf84c13876004fec0aecbc35edb9c5028eb749fceab7e4f4ae7ac4914"
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 26 (133) — Permit income tax deduction for certain teacher expenses

## 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_133/bills/sb26/IN/00?format=pdf)
2. **As Passed by the House** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_133/bills/sb26/PH/07?format=pdf)
3. **As Passed by the Senate** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_133/bills/sb26/PS/02?format=pdf)
4. **As Re-Referred by the House Rules and Reference Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_133/bills/sb26/RCH/05?format=pdf)
5. **As Referred by the House Rules and Reference Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_133/bills/sb26/RFH/03?format=pdf)
6. **As Reported by the House Finance Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_133/bills/sb26/RH/06?format=pdf)
7. **As Reported by the House Ways and Means Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_133/bills/sb26/RH/04?format=pdf)
8. **As Reported by the Senate Ways and Means Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_133/bills/sb26/RS/01?format=pdf)
9. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_133/bills/sb26/EN/08?format=pdf)

## Votes

- Concurred in Senate amendments — **30–1** (pass) · upper
- Reported - Substitute — **13–0** (pass) · lower
- Reported - Substitute — **31–0** (pass) · lower
- Pass — **91–0** (pass) · lower
- Pass — **32–0** (pass) · upper
- Reported - Substitute — **10–0** (pass) · upper
- Reported - Substitute — **9–0** (pass) · lower

## Sponsors

- Stephanie Kunze — primary (person)
- Adam Miller, A. — cosponsor (person)
- Beth Liston — cosponsor (person)
- Bill Coley — cosponsor (person)
- Bill Reineke — cosponsor (person)
- Bill Roemer — cosponsor (person)
- Bill Seitz — cosponsor (person)
- Bob Hackett — cosponsor (person)
- Bob Peterson — cosponsor (person)
- Brett Hillyer — cosponsor (person)
- Brian Baldridge — cosponsor (person)
- Bride Rose Sweeney — cosponsor (person)
- Brigid Kelly — cosponsor (person)
- C. Russo — cosponsor (person)
- Candice Keller — cosponsor (person)
- Casey Weinstein — cosponsor (person)
- Catherine Ingram — cosponsor (person)
- Cecil Thomas — cosponsor (person)
- Cindy Abrams — cosponsor (person)
- Craig Riedel — cosponsor (person)
- D. J. Swearingen — cosponsor (person)
- Dave Greenspan — cosponsor (person)
- Dick Stein — cosponsor (person)
- Don Manning, D. — cosponsor (person)
- Emilia Sykes — cosponsor (person)
- Erica Crawley — cosponsor (person)
- Frank Hoagland — cosponsor (person)
- Gayle Manning, G. — cosponsor (person)
- George Lang — cosponsor (person)
- Gil Blair — cosponsor (person)
- Haraz Ghanbari — cosponsor (person)
- Hearcel Craig — cosponsor (person)
- J. Koehler — cosponsor (person)
- Jack Cera — cosponsor (person)
- James Hoops — cosponsor (person)
- Jamie Callender — cosponsor (person)
- Jay Edwards — cosponsor (person)
- Jay Hottinger — cosponsor (person)
- Jeffrey Crossman — cosponsor (person)
- Jeffrey Smith, T. — cosponsor (person)
- Jessica Miranda — cosponsor (person)
- Jim Butler — cosponsor (person)
- Joe Uecker — cosponsor (person)
- John Eklund — cosponsor (person)
- John Patterson — cosponsor (person)
- John Rogers — cosponsor (person)
- Jon Cross — cosponsor (person)
- Joseph Miller, J. — cosponsor (person)
- Juanita Brent — cosponsor (person)
- Kenny Yuko — cosponsor (person)
- Kirk Schuring — cosponsor (person)
- Kris Jordan — cosponsor (person)
- Kristin Boggs — cosponsor (person)
- Kristina Roegner — cosponsor (person)
- Larry Obhof — cosponsor (person)
- Laura Lanese — cosponsor (person)
- Lisa Sobecki — cosponsor (person)
- Lou Terhar — cosponsor (person)
- Mary Lightbody — cosponsor (person)
- Michael O'Brien — cosponsor (person)
- Michael Rulli — cosponsor (person)
- Michael Sheehy — cosponsor (person)
- Michele Lepore-Hagan — cosponsor (person)
- Nathan Manning — cosponsor (person)
- Nickie Antonio — cosponsor (person)
- Niraj Antani — cosponsor (person)
- Paula Hicks-Hudson — cosponsor (person)
- Peggy Lehner — cosponsor (person)
- Phil Plummer — cosponsor (person)
- Phillip Robinson — cosponsor (person)
- Randi Clites — cosponsor (person)
- Richard Brown — cosponsor (person)
- Rick Carfagna — cosponsor (person)
- Rick Perales — cosponsor (person)
- Robert McColley — cosponsor (person)
- Ron Hood — cosponsor (person)
- Sandra Williams — cosponsor (person)
- Sara Carruthers — cosponsor (person)
- Scott Oelslager — cosponsor (person)
- Scott Ryan — cosponsor (person)
- Scott Wiggam — cosponsor (person)
- Sedrick Denson — cosponsor (person)
- Shane Wilkin — cosponsor (person)
- Stephanie Howse — cosponsor (person)
- Stephen Hambley — cosponsor (person)
- Stephen Huffman, S. — cosponsor (person)
- Steve Wilson — cosponsor (person)
- Tavia Galonski — cosponsor (person)
- Teresa Fedor — cosponsor (person)
- Terrence Upchurch — cosponsor (person)
- Theresa Gavarone — cosponsor (person)
- Thomas Patton — cosponsor (person)
- Thomas West — cosponsor (person)
- Tim Ginter — cosponsor (person)
- Tim Schaffer — cosponsor (person)
- Tina Maharath — cosponsor (person)
- Tracy Richardson — cosponsor (person)
- Vernon Sykes — cosponsor (person)

## Timeline

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

- **2019-02-12** Introduced `introduction`
- **2019-02-20** Refer to Committee `referral-committee`
- **2019-05-08** Passed `passage`
- **2019-05-08** Reported
- **2019-05-13** Introduced `reading-1`
- **2019-05-14** Refer to Committee `referral-committee`
- **2019-10-01** Re-referred
- **2019-10-01** Re-referred
- **2019-10-10** Passed `passage`
- **2019-10-10** Reported
- **2019-10-23** Concurred in House amendments `passage`
- **2020-02-05T05:00:00+00:00** Effective 2/5/20 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/431e1fe4-09a4-4ce4-9e2d-19571ec8401f`. Confidence: reported (aggregated from official Ohio legislature records).