---
type: "Bill"
title: "Authorize income tax refund - deceased taxpayer's fiduciary"
description: "Authorize income tax refund - deceased taxpayer's fiduciary"
jurisdiction: "us/states/oh"
legislature: "Ohio General Assembly"
session: "134"
identifier: "SB 231"
citation: "Ohio SB 231 (134)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Jay Hottinger"]
version_count: 6
action_count: 9
vote_count: 4
first_action: "2021-09-15"
last_action: "2022-09-13T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/aa1829e9-94ad-44b0-aa8e-001d675fc846"
source_url: "https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/sb231/"
source_hash: "c36345e784f463e7ed89dc1bfa21e98e04f896b45f7d772a4d004180a0935f7f"
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 231 (134) — Authorize income tax refund - deceased taxpayer's fiduciary

## 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/sb231/IN/00/sb231_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/sb231/PH/04/sb231_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/sb231/PS/02/sb231_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/sb231/RH/03/sb231_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/sb231/RS/01/sb231_01_RS?format=pdf)
6. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/sb231/EN/05/sb231_05_EN?format=pdf)

## Votes

- Pass — **92–0** (pass) · lower
- Pass — **33–0** (pass) · upper
- Reported - Substitute — **7–0** (pass) · upper
- Reported - Substitute — **14–0** (pass) · lower

## Sponsors

- Jay Hottinger — primary (person)
- Adam Holmes — cosponsor (person)
- Adam Miller, A. — cosponsor (person)
- Andrea White — cosponsor (person)
- Andrew Brenner — cosponsor (person)
- Bill Reineke — cosponsor (person)
- Bob Hackett — cosponsor (person)
- Brett Hillyer — cosponsor (person)
- Brian Baldridge — cosponsor (person)
- Brian Lampton — cosponsor (person)
- C. Russo — cosponsor (person)
- Cecil Thomas — cosponsor (person)
- Daniel Troy — cosponsor (person)
- Darrell Kick — cosponsor (person)
- Derek Merrin — cosponsor (person)
- Diane Grendell — cosponsor (person)
- Don Jones — cosponsor (person)
- Gail Pavliga — cosponsor (person)
- Gary Click — cosponsor (person)
- Gayle Manning — cosponsor (person)
- Hearcel Craig — cosponsor (person)
- Jean Schmidt — cosponsor (person)
- Jeff LaRe — cosponsor (person)
- Jerry Cirino — cosponsor (person)
- Juanita Brent — cosponsor (person)
- Kirk Schuring — cosponsor (person)
- Louis Blessing — cosponsor (person)
- Mark Fraizer — cosponsor (person)
- Mark Romanchuk — cosponsor (person)
- Mike Loychik — cosponsor (person)
- Nathan Manning — cosponsor (person)
- Nickie Antonio — cosponsor (person)
- Sara Carruthers — cosponsor (person)
- Sarah Fowler Arthur — cosponsor (person)
- Scott Oelslager — cosponsor (person)
- Sedrick Denson — cosponsor (person)
- Shawn Stevens — cosponsor (person)
- Stephanie Kunze — cosponsor (person)
- Steve Wilson — cosponsor (person)
- Tavia Galonski — cosponsor (person)
- Teresa Fedor — cosponsor (person)
- Terry Johnson — 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)
- Tom Young, T. — cosponsor (person)
- Tracy Richardson — cosponsor (person)
- Vernon Sykes — cosponsor (person)

## Timeline

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

- **2021-09-15** Introduced `introduction`
- **2021-09-22** Refer to Committee `referral-committee`
- **2021-11-16** Introduced `reading-1`
- **2021-11-17** Refer to Committee `referral-committee`
- **2021-11-09** Reported
- **2021-11-10** Passed `passage`
- **2022-06-02** Passed `passage`
- **2022-06-01** Reported
- **2022-09-13T04:00:00+00:00** Effective 9/13/22 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/aa1829e9-94ad-44b0-aa8e-001d675fc846`. Confidence: reported (aggregated from official Ohio legislature records).