OHIO LEGISLATIVE SERVICE COMMISSION
Office of Research Legislative Budget
www.lsc.ohio.gov and Drafting Office
H.B. 711 Bill Analysis
134th General Assembly
Click here for H.B. 711’s Fiscal Note
Version: As Introduced
Primary Sponsor: Rep. Sobecki
Effective Date:
Zachary P. Bowerman, Attorney
SUMMARY
 Requires the Tax Commissioner, upon request, to provide a report of an employee’s
compensation and withheld income taxes for a year.
DETAILED ANALYSIS
Employee withholding records
Under continuing law, an employer must file a return in January with the Tax
Commissioner listing each employee for whom the employer withheld state or school district
income taxes in the preceding year, along with the employee’s Social Security number,
compensation paid, and amount of taxes withheld.1
The bill allows an individual to request from the Commissioner a report of the
individual’s own withholding information as it appears on these reports for a particular year.
The Commissioner must develop request forms, which must require the requestor’s Social
Security number and the years for which the requestor is seeking that information. The
Commissioner has 15 days after receiving an application to provide such information, as
available, to the requestor.2
Under current law, this information is confidential and generally may not be divulged by
the Department of Taxation.3
1 R.C. 5747.07(E)(2) and (F).
2 R.C. 5747.07(K).
3 R.C. 5703.21, not in the bill.
August 25, 2022
Office of Research and Drafting LSC Legislative Budget Office
HISTORY
Action Date
Introduced 08-03-22
ANHB0711IN-134/ks
P a g e |2 H.B. 711
As Introduced


Statutes affected:
As Introduced: 5747.07