Ohio House Passes Legislation to Incorporate Internal Revenue Code Changes into Ohio law

COLUMBUS—The Ohio House of Representatives this week passed House Bill 14, legislation to maintain consistency between Ohio tax law and federal tax law, announced bill sponsors, State Representatives Bill Roemer (R-Richfield) and Heidi Workman (R-Rootstown).

The bill will specifically incorporate into Ohio law recent changes to the Internal Revenue Code (IRC) created by the Federal Disaster Tax Relief Act of 2023. 

"This is a commonsense, straightforward housekeeping measure that supports taxpayers and improves the tax filing process in our great state,” said Roemer. 

“Federal tax conformity simplifies the tax code and helps reduce compliance issues for tax filers,” said Workman. “It is my honor to spearhead the first bill passed out of the Ohio House this General Assembly alongside my joint sponsor, Representative Bill Roemer.”

The Federal Disaster Tax Relief Act of 2023 allows individual taxpayers affected by federally declared disasters to deduct personal casualty losses without itemizing deductions and without the typical reduction of $100 per casualty loss and 10% of adjusted gross income. 

House Bill 14 awaits consideration by the Ohio Senate.