---
type: "Bill"
title: "Incorporate changes in the Internal Revenue Code into Ohio law"
description: "Incorporate changes in the Internal Revenue Code into Ohio law"
jurisdiction: "us/states/oh"
legislature: "Ohio General Assembly"
session: "135"
identifier: "SB 10"
citation: "Ohio SB 10 (135)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Louis Blessing"]
version_count: 6
action_count: 9
vote_count: 13
first_action: "2023-01-11"
last_action: "2023-03-15T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/88c79c79-c325-42b2-ac93-873f17f1a488"
source_url: "https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135//bills/sb10/"
source_hash: "59754a65bc16e2fb550405dfa7d2d7490dd3cd8a14039682fac442e5e839c7ca"
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 10 (135) — Incorporate changes in the Internal Revenue Code into Ohio law

## 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_135/bills/sb10/IN/00/sb10_00_IN?format=pdf)
2. **As Passed by the House** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/sb10/PH/04/sb10_04_PH?format=pdf)
3. **As Passed by the Senate** (committee substitute) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/sb10/PS/02/sb10_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_135/bills/sb10/RH/03/sb10_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_135/bills/sb10/RS/01/sb10_01_RS?format=pdf)
6. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/sb10/EN/05/sb10_05_EN?format=pdf)

## Votes

- Reported - Substitute — **15–0** (pass) · lower
- Pass — **30–0** (pass) · upper
- Pass — **30–0** (pass) · upper
- Reported - Substitute — **5–0** (pass) · upper
- Reported - Substitute — **5–0** (pass) · upper
- Pass — **88–7** (pass) · lower
- Reported - Substitute — **15–0** (pass) · lower
- Pass — **30–0** (pass) · upper
- Pass — **88–7** (pass) · lower
- Reported - Substitute — **5–0** (pass) · upper
- Pass — **88–7** (pass) · lower
- Pass — **30–0** (pass) · upper
- Reported - Substitute — **15–0** (pass) · lower

## Sponsors

- Louis Blessing — primary (person)
- Adam Mathews — cosponsor (person)
- Adam Miller, A. — cosponsor (person)
- Angela King — cosponsor (person)
- Anita Somani — cosponsor (person)
- Bernard Willis — cosponsor (person)
- Beth Liston — cosponsor (person)
- Bill Reineke — cosponsor (person)
- Bill Roemer — cosponsor (person)
- Bill Seitz — cosponsor (person)
- Bob Hackett — cosponsor (person)
- Bob Peterson — cosponsor (person)
- Bob Young, B. — cosponsor (person)
- Brett Hillyer — cosponsor (person)
- Brian Lampton — cosponsor (person)
- Daniel Troy — cosponsor (person)
- Darnell Brewer — cosponsor (person)
- Dave Dobos — cosponsor (person)
- Don Jones — cosponsor (person)
- Elliot Forhan — cosponsor (person)
- Gail Pavliga — cosponsor (person)
- Hearcel Craig — cosponsor (person)
- Ismail Mohamed — cosponsor (person)
- James Hoops — cosponsor (person)
- Jamie Callender — cosponsor (person)
- Jean Schmidt — cosponsor (person)
- Jerry Cirino — cosponsor (person)
- Jessica Miranda — cosponsor (person)
- Jim Thomas, J. — cosponsor (person)
- Jon Cross — cosponsor (person)
- Joseph Miller, J. — cosponsor (person)
- Josh Williams — cosponsor (person)
- Juanita Brent — cosponsor (person)
- Kent Smith — cosponsor (person)
- Kristina Roegner — cosponsor (person)
- Michael Rulli — cosponsor (person)
- Michele Grim — cosponsor (person)
- Michele Reynolds — cosponsor (person)
- Munira Abdullahi — cosponsor (person)
- Nathan Manning — cosponsor (person)
- Nickie Antonio — cosponsor (person)
- Paula Hicks-Hudson — cosponsor (person)
- Phillip Robinson — cosponsor (person)
- Richard Brown — cosponsor (person)
- Richard Dell'Aquila — cosponsor (person)
- Sara Carruthers — cosponsor (person)
- Sean Brennan — cosponsor (person)
- Shane Wilkin — cosponsor (person)
- Tavia Galonski — cosponsor (person)
- Terrence Upchurch — cosponsor (person)
- Terry Johnson — cosponsor (person)
- Thomas Patton — cosponsor (person)
- Tim Schaffer — cosponsor (person)
- Tracy Richardson — cosponsor (person)
- William DeMora — cosponsor (person)

## Timeline

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

- **2023-01-11** Introduced `introduction`
- **2023-01-17** Refer to Committee `referral-committee`
- **2023-02-15** Introduced `reading-1`
- **2023-03-01** Passed `passage`
- **2023-03-01** Reported
- **2023-02-16** Refer to Committee `referral-committee`
- **2023-02-08** Passed `passage`
- **2023-02-08** Reported
- **2023-03-15T04:00:00+00:00** Effective 3/15/23 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/88c79c79-c325-42b2-ac93-873f17f1a488`. Confidence: reported (aggregated from official Ohio legislature records).