The bill amends various sections of the Ohio Revised Code to establish the Tax Commissioner as a statewide elected office, effective from the general election in 2030. This change is reflected in multiple sections where the term "tax commissioner" is inserted in place of the deleted "or" before the auditor of state. The bill aims to enhance accountability and visibility for the Tax Commissioner, aligning the position with other key state offices. Additionally, it clarifies the roles and responsibilities of state officials regarding financial transactions and emergency management, and it updates the auditing process for the treasurer of state, allowing for more rigorous oversight.

Moreover, the bill introduces new regulations concerning campaign finance, including the addition of the Tax Commissioner to the list of statewide offices for which election results must be certified. It establishes contribution limits for candidates and political entities, mandates electronic filing of campaign finance statements, and outlines penalties for non-compliance. The legislation also requires deputy registrars to disclose their political contributions annually and sets penalties for failing to file accurate statements. Overall, the bill seeks to modernize Ohio's tax administration and electoral processes while enhancing transparency and accountability in campaign financing.

Statutes affected:
As Introduced: 9.97, 101.70, 107.43, 113.40, 117.15, 121.03, 141.01, 141.011, 3505.03, 3505.33, 3505.35, 3513.052, 3513.10, 3517.092, 3517.10, 3517.102, 3517.103, 3517.104, 3517.106, 3517.108, 3517.109, 4503.033, 5703.01