---
type: "Bill"
title: "Incorporate Internal Revenue Code changes into Ohio law"
description: "To amend section 5701.11 of the Revised Code to expressly incorporate changes in the Internal Revenue Code since March 15, 2023, into Ohio law and to declare an emergency."
jurisdiction: "us/states/oh"
legislature: "Ohio General Assembly"
session: "136"
identifier: "SB 9"
citation: "Ohio SB 9 (136)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Louis W. Blessing, III"]
version_count: 7
action_count: 15
vote_count: 6
first_action: "2025-01-22T05:00:00+00:00"
last_action: "2026-03-05T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/f1766027-3f06-4e38-8f05-55924f4f4cda"
source_url: "https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/sb9/"
source_hash: "b33e8544aeb0472f104dfb09d02db59d193fa9df77de906ab04d7b224b01d3a2"
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 9 (136) — Incorporate Internal Revenue Code changes into Ohio law

To amend section 5701.11 of the Revised Code to expressly incorporate changes in the Internal Revenue Code since March 15, 2023, into Ohio law and to declare an emergency.

## 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/api/v2/general_assembly_136/legislation/sb9/00_IN/pdf/)
2. **As Passed by the House** (committee substitute) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/sb9/04_PH/pdf/)
3. **As Passed by the Senate** (committee substitute) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/sb9/02_PS/pdf/)
4. **As Reconsidered and Passed by the House** (committee substitute) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/sb9/05_RPH/pdf/)
5. **As Reported by the House Ways and Means Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/sb9/03_RH/pdf/)
6. **As Reported by the Senate Ways and Means Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/sb9/01_RS/pdf/)
7. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/sb9/06_EN/pdf/)

## Votes

- Reported — **12–1** (fail) · lower
- Passed — **31–0** (pass) · upper
- Reported — **7–0** (fail) · upper
- Concurred in House amendments — **31–0** (pass) · upper
- Passed — **84–11** (pass) · lower
- Passed — **87–6** (pass) · lower

## Sponsors

- Louis W. Blessing, III — primary (person)

## Timeline

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

- **2025-01-22T05:00:00+00:00** Introduced `introduction`
- **2025-01-29T05:00:00+00:00** Referred to committee `referral-committee`
- **2025-02-11T05:00:00+00:00** Reported - Amended
- **2025-02-12T05:00:00+00:00** Passed `passage`
- **2025-02-18T05:00:00+00:00** Introduced `introduction`
- **2025-02-26T05:00:00+00:00** Referred to committee `referral-committee`
- **2026-02-18T05:00:00+00:00** Reported - Substitute
- **2026-02-18T05:00:00+00:00** Passed `passage`
- **2026-02-25T05:00:00+00:00** Motion to reconsider
- **2026-02-25T05:00:00+00:00** Passed `passage`
- **2026-03-04T05:00:00+00:00** Concurred in House amendments `amendment-passage`
- **2026-03-04T05:00:00+00:00** Sent To The Governor `passage`
- **2026-03-05T05:00:00+00:00** Signed By The Governor `became-law`
- **2026-03-05T05:00:00+00:00** Effective `became-law`
- **2026-03-05T05:00:00+00:00** Effective 3/5/26 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f1766027-3f06-4e38-8f05-55924f4f4cda`. Confidence: reported (aggregated from official Ohio legislature records).