---
type: "Bill"
title: "Incorporates federal IRS changes"
description: "Incorporates federal IRS changes"
jurisdiction: "us/states/oh"
legislature: "Ohio General Assembly"
session: "134"
identifier: "SB 18"
citation: "Ohio SB 18 (134)"
classification: ["bill"]
subjects: ["Employment", "Taxation", "Workers' Compensation"]
status: "enacted"
primary_sponsors: ["Kristina Roegner", "Tim Schaffer"]
version_count: 6
action_count: 10
vote_count: 5
first_action: "2021-01-26"
last_action: "2021-03-31T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/3f193d14-1c9e-4698-90a2-b66c53723a94"
source_url: "https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/sb18/"
source_hash: "1a85eebf9061a59a173621cf435a460fe0dd56f1888f94560b9c8b6eeee31022"
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 18 (134) — Incorporates federal IRS 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_134/bills/sb18/IN/00/sb18_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/sb18/PH/04/sb18_04_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/sb18/PS/02/sb18_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_134/bills/sb18/RH/03/sb18_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_134/bills/sb18/RS/01/sb18_01_RS?format=pdf)
6. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/sb18/EN/05/sb18_05_EN?format=pdf)

## Votes

- Pass — **32–0** (pass) · upper
- Reported - Substitute — **17–0** (pass) · lower
- Reported - Substitute — **7–0** (pass) · upper
- Pass — **98–0** (pass) · lower
- Concurred in Senate amendments — **33–0** (pass) · upper

## Sponsors

- Kristina Roegner — primary (person)
- Tim Schaffer — primary (person)
- Alessandro Cutrona — cosponsor (person)
- Andrea White — cosponsor (person)
- Bill Dean — cosponsor (person)
- Bill Reineke — cosponsor (person)
- Bill Roemer — cosponsor (person)
- Bob Cupp — cosponsor (person)
- Bob Hackett — cosponsor (person)
- Bob Peterson — cosponsor (person)
- Bob Young, B. — cosponsor (person)
- Brett Hillyer — cosponsor (person)
- Brian Baldridge — cosponsor (person)
- Catherine Ingram — cosponsor (person)
- Cecil Thomas — cosponsor (person)
- Cindy Abrams — cosponsor (person)
- Craig Riedel — cosponsor (person)
- D. J. Swearingen — cosponsor (person)
- Daniel Troy — cosponsor (person)
- Derek Merrin — cosponsor (person)
- Don Jones — cosponsor (person)
- Dontavius Jarrells — cosponsor (person)
- Emilia Sykes — cosponsor (person)
- Frank Hoagland — cosponsor (person)
- Gary Click — cosponsor (person)
- George Lang — cosponsor (person)
- Haraz Ghanbari — cosponsor (person)
- Janine Boyd — cosponsor (person)
- Jason Stephens — cosponsor (person)
- Jay Edwards — cosponsor (person)
- Jay Hottinger — cosponsor (person)
- Jean Schmidt — cosponsor (person)
- Jeff LaRe — cosponsor (person)
- Jennifer Gross — cosponsor (person)
- Jerry Cirino — cosponsor (person)
- Jessica Miranda — cosponsor (person)
- Joseph Miller, J. — cosponsor (person)
- Kenny Yuko — cosponsor (person)
- Kirk Schuring — cosponsor (person)
- Larry Householder — cosponsor (person)
- Lisa Sobecki — cosponsor (person)
- Louis Blessing — cosponsor (person)
- Mark Fraizer — cosponsor (person)
- Mark Johnson — cosponsor (person)
- Matt Dolan — cosponsor (person)
- Michael O'Brien — cosponsor (person)
- Michele Lepore-Hagan — cosponsor (person)
- P. Lipps — cosponsor (person)
- Paula Hicks-Hudson — cosponsor (person)
- Richard Brown — cosponsor (person)
- Riordan McClain — cosponsor (person)
- Robert McColley — cosponsor (person)
- Sandra O'Brien — cosponsor (person)
- Sara Carruthers — cosponsor (person)
- Scott Wiggam — cosponsor (person)
- Stephanie Kunze — cosponsor (person)
- Stephen Huffman, S. — cosponsor (person)
- Steve Wilson — cosponsor (person)
- Tavia Galonski — cosponsor (person)
- Terry Johnson — cosponsor (person)
- Theresa Gavarone — cosponsor (person)
- Thomas Hall — cosponsor (person)
- Thomas West — cosponsor (person)
- Tim Ginter — cosponsor (person)
- Tom Young, T. — cosponsor (person)
- Tracy Richardson — cosponsor (person)
- Vernon Sykes — cosponsor (person)
- Willis Blackshear — cosponsor (person)

## Timeline

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

- **2021-01-26** Introduced `introduction`
- **2021-01-27** Refer to Committee `referral-committee`
- **2021-02-09** Reported
- **2021-02-17** Refer to Committee `referral-committee`
- **2021-03-24** Passed `passage`
- **2021-03-24** Concurred in House amendments `amendment-passage`
- **2021-03-24** Reported
- **2021-02-10** Passed `passage`
- **2021-02-16** Introduced `reading-1`
- **2021-03-31T04:00:00+00:00** Effective 3/31/21 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3f193d14-1c9e-4698-90a2-b66c53723a94`. Confidence: reported (aggregated from official Ohio legislature records).