Bill Summary – FastDemocracy

OHIO LEGISLATIVE SERVICE COMMISSION
                                               Office of Research                            Legislative Budget
         www.lsc.ohio.gov                        and Drafting                                      Office
                             S.B. 231                           Final Analysis
                  134th   General Assembly
                                                                    Click here for S.B. 231’s Fiscal Note
Primary Sponsor: Sen. Hottinger
Effective date: September 13, 2022
Effective Date:
Mackenzie Damon, Attorney                                                                           UPDATED VERSION
                                                             SUMMARY
                     Expressly authorizes the Department of Taxation to issue an income tax refund in the
                          name of both a deceased taxpayer and the taxpayer’s legal representative.
                                                 DETAILED ANALYSIS
Income tax refunds to deceased taxpayers
        The act explicitly authorizes the Department of Taxation to issue an income tax refund
in the name of both a deceased taxpayer and the taxpayer’s legal representative.
       Continuing law provides that any income tax return that a deceased individual would
have been required to file should be filed by the individual’s executor, administrator, or other
representative of the individual’s estate.1 However, prior law did not expressly state that an
income tax refund could be issued in the name of that representative.
       The act allows the Department to issue refunds in the name of both the decedent and
their representative, upon the representative’s request. The request must include any
documentation, including a copy of the individual’s death certificate and any fiduciary or court
documents, that the Tax Commissioner considers necessary to prove that the person making
the request is the legal representative of the decedent’s estate. If the request is for a refund
that was previously issued in only the decedent’s name, the representative making the request
must also return the previously issued payment to the Department.2
                 This version updates the effective date.
1                 R.C. 5747.08(A), not in the act.
2                 R.C. 5747.11.
                                                                                                            July 5, 2022
Office of Research and Drafting          LSC                 Legislative Budget Office
                                       HISTORY
                              Action                        Date
Introduced                                       09-15-21
Reported, S. Ways & Means                        11-09-21
Passed Senate (33-0)                             11-10-21
Reported, H. Ways & Means                        06-01-22
Passed House (92-0)                              06-01-22
22-ANSB231EN-UPDATED-134/ts
P a g e |2                                                                   S.B. 231
                                                                       Final Analysis
Statutes affected: 
As Introduced: 5747.11
As Reported By Senate Committee: 5747.11
As Passed By Senate: 5747.11
As Reported By House Committee: 5747.11
As Passed By House: 5747.11
As Enrolled: 5747.11