Committee unanimously reports amended House Bill 14 to rules to align Ohio tax code with federal disaster tax relief changes

Representatives Romer and Workman told the Senate Ways and Means Committee that amended House Bill 14 would codify recent changes to the Internal Revenue Code made by the Federal Disaster Tax Relief Act of 2023 into Ohio law.

Romer said the federal act allows taxpayers affected by federally declared disasters to deduct personal casualty losses without itemizing and without the usual $100-per-loss floor and the requirement to exceed 10% of adjusted gross income. The representatives said the change is important to ensure Ohio taxpayers can file state returns consistent with federal changes and that it incorporates the East Palestine train derailment settlement discussed in other venues.

The Ohio Department of Taxation filed written proponent testimony, and the sponsors said codification is mainly housekeeping to keep the state tax code aligned with the federal tax base and that the bill includes an emergency clause.

After written testimony and sponsor remarks, the committee established a quorum, approved minutes without objection, and a motion was made and seconded to favorably report amended House Bill 14 to the Committee on Rules and Reference. The clerk called the roll; three members were recorded by voice: Senator Lister, Senator O'Brien and Senator Sanders, each recorded as "Yes." The chair then announced the vote as unanimous and the bill was reported to Rules and Reference.

The committee adjourned after the vote. No amendments to the substance of the tax-code alignment were reported at the hearing.