House passes emergency tax-conformity bill to exempt East Palestine relief payments from taxable income

The Ohio House of Representatives passed House Bill 14 as an emergency measure on Feb. 4, 2025, by a vote of 93-0. The bill incorporates changes in the federal Internal Revenue Code since March 15, 2023, into Ohio law and excludes from taxable income relief payments made for the East Palestine train derailment.

Sponsors and supporters said the bill’s emergency clause is intended to let taxpayers and preparers file without delay. “This bill includes an emergency clause for your consideration and streamlines tax filing for the victims of the East Palestine train derailment,” Representative Workman said on the House floor. Representative Romer added that the change “excludes from taxable income relief payments made for the East Palestine train derailment” and said the emergency clause allows tax preparers and individuals in Ohio “to file on a very expedited basis.”

The bill’s supporters described the measure as routine federal conformity: each year Ohio generally updates its tax code to reflect federal changes so that state taxpayers can use federal adjusted gross income as the starting point for Ohio returns. Romer said that without the emergency clause, the law “would not be approved after its signature by the governor for 90 days until after the tax deadline.” Representative Troy also spoke in favor, calling the measure “necessary” and “a very minor change” needed so accountants and taxpayers do not have to recalculate filings manually.

Romer thanked staff at the Ohio Department of Tax and named individuals and organizations who reviewed the changes, saying, “I would like to thank the folks over at the Ohio department of tax, Ian and Adam there, Tim Lynch, Greg Soll at the Ohio Society of CPAs, who did a very thorough job of reviewing all of the federal tax changes.”

Votes and formal steps on the floor were recorded separately for the emergency clause and for final passage. The emergency clause carried 93-0; the subsequent vote to pass House Bill 14 as an emergency measure also carried 93-0. The clerk announced the required constitutional majority had been met and the bill was “passed and entitled as an emergency measure.”

The bill text, as described on the floor, applies statewide and is limited to tax-conformity language and the specified exclusion for relief payments tied to the East Palestine derailment. Sponsors and the chair did not describe additional appropriations or implementation steps on the House floor during debate.

The measure now proceeds to the next step in the legislative process following House passage.