---
type: "Bill"
title: "Levy tax on pass-through entity's income; allow owner credit"
description: "Levy tax on pass-through entity's income; allow owner credit"
jurisdiction: "us/states/oh"
legislature: "Ohio General Assembly"
session: "134"
identifier: "SB 246"
citation: "Ohio SB 246 (134)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["George Lang", "Michael Rulli"]
version_count: 6
action_count: 9
vote_count: 4
first_action: "2021-10-05"
last_action: "2022-06-14T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/299d6c5c-ac0a-42b0-ad66-062c97d21c0e"
source_url: "https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/sb246/"
source_hash: "cda1555088bd16cd4229a57174542cc868b78be450605ea1f4926dbf8b36264f"
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 246 (134) — Levy tax on pass-through entity's income; allow owner credit

## 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/sb246/IN/00/sb246_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/sb246/PH/04/sb246_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/sb246/PS/02/sb246_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/sb246/RH/03/sb246_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/sb246/RS/01/sb246_01_RS?format=pdf)
6. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_134/bills/sb246/EN/05/sb246_05_EN?format=pdf)

## Votes

- Pass — **88–2** (pass) · lower
- Pass — **30–0** (pass) · upper
- Reported - Substitute — **6–0** (pass) · upper
- Reported - Substitute — **12–0** (pass) · lower

## Sponsors

- George Lang — primary (person)
- Michael Rulli — primary (person)
- Adam Holmes — cosponsor (person)
- Andrea White — cosponsor (person)
- Andrew Brenner — cosponsor (person)
- Bill Reineke — cosponsor (person)
- Bill Roemer — cosponsor (person)
- Bob Cupp — cosponsor (person)
- Bob Hackett — cosponsor (person)
- Bob Peterson — cosponsor (person)
- Brian Baldridge — cosponsor (person)
- Brian Lampton — cosponsor (person)
- Cecil Thomas — cosponsor (person)
- Craig Riedel — cosponsor (person)
- Daniel Troy — cosponsor (person)
- Derek Merrin — cosponsor (person)
- Diane Grendell — cosponsor (person)
- Frank Hoagland — cosponsor (person)
- Gary Click — cosponsor (person)
- J. Koehler — cosponsor (person)
- James Hoops — cosponsor (person)
- Jay Hottinger — cosponsor (person)
- Jean Schmidt — cosponsor (person)
- Jeff LaRe — cosponsor (person)
- Jennifer Gross — cosponsor (person)
- Jerry Cirino — cosponsor (person)
- Kenny Yuko — cosponsor (person)
- Kristina Roegner — cosponsor (person)
- Laura Lanese — cosponsor (person)
- Louis Blessing — cosponsor (person)
- Mark Fraizer — cosponsor (person)
- Matt Dolan — cosponsor (person)
- Nathan Manning — cosponsor (person)
- Niraj Antani — cosponsor (person)
- Phil Plummer — cosponsor (person)
- Riordan McClain — cosponsor (person)
- Robert McColley — cosponsor (person)
- Shawn Stevens — cosponsor (person)
- Stephen Huffman, S. — cosponsor (person)
- Steve Wilson — cosponsor (person)
- Theresa Gavarone — cosponsor (person)
- Thomas Hall — cosponsor (person)
- Tim Schaffer — cosponsor (person)
- Tom Young, T. — cosponsor (person)

## Timeline

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

- **2021-10-05** Introduced `introduction`
- **2021-10-06** Refer to Committee `referral-committee`
- **2022-03-15** Reported
- **2022-03-16** Passed `passage`
- **2022-03-21** Introduced `reading-1`
- **2022-03-29** Refer to Committee `referral-committee`
- **2022-06-02** Passed `passage`
- **2022-06-02** Reported
- **2022-06-14T04:00:00+00:00** Effective 6/14/22 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/299d6c5c-ac0a-42b0-ad66-062c97d21c0e`. Confidence: reported (aggregated from official Ohio legislature records).