Ohio legislation · 136th General Assembly
Ohio SB475: Temporarily reduce motor fuel taxes; levy a temporary tax
Status: In committee, September 30, 2026
To amend sections 5735.50 and 5735.99 of the Revised Code to temporarily reduce certain motor fuel taxes, to levy a temporary retail tax on certain motor fuel, to require gas stations to provide itemized receipts to customers, to make appropriations to supplement the loss of motor fuel tax revenues and to make payments to gas stations, and to declare an emergency.
What the bill says
To amend sections 5735.50 and 5735.99 of the Revised Code to temporarily reduce certain motor fuel taxes, to levy a temporary retail tax on certain motor fuel, to require gas stations to provide itemized receipts to customers, to make appropriations to supplement the loss of motor fuel tax revenues and to make payments to gas stations, and to declare an emergency.
From the introduced text, September 28, 2026:
To amend sections 5735.50 and 5735.99 of the Revised Code to temporarily reduce certain motor fuel taxes, to levy a temporary retail tax on certain motor fuel, to require gas stations to provide itemized receipts to customers, to make appropriations to supplement the loss of motor fuel tax revenues and to make payments to gas stations, and to declare an emergency. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: Section 1. That sections 5735.50 and 5735.99 of the Revised Code be amended to read as follows: Sec. 5735.50. (A) As used in this section: (1) "Federal motor fuel tax" means the tax levied under section 4081 of the Internal Revenue Code on gasoline other than aviation gasoline or diesel fuel, as those terms are defined in section 4083 of the Internal Revenue Code. (2) "State motor fuel tax" means the tax levied under section 5735.05 of the Revised Code on gasoline or diesel fuel. (3) "Rate of federal motor fuel tax" means the rate of federal motor fuel tax levied [DELETED: under section 4081 of the Internal Revenue Code ] on one gallon of gasoline other than aviation gasoline or one gallon of diesel fuel [DELETED: , as those terms are defined in section 4083 of the Internal Revenue Code] . [DELETED: (2)] (4) "Rate of …
Sponsors
- Michele Reynolds (R, 3) · primary sponsor
- Jane Timken (R, 29) · primary sponsor
Latest actions
- : Referred to committee
- : Introduced
Subjects: Commerce, Finance and Appropriations, Taxation, Transportation
Common questions
- What is SB475?
- SB475 is a bill in the Ohio Legislature (136th General Assembly): Temporarily reduce motor fuel taxes; levy a temporary tax.
- What does SB475 do?
- In its own words: To amend sections 5735.50 and 5735.99 of the Revised Code to temporarily reduce certain motor fuel taxes, to levy a temporary retail tax on certain motor fuel, to require gas stations to provide itemized receipts to customers, to make appropriations to supplement the loss of motor fuel tax revenues and to make payments to gas stations, and to declare an emergency.
- What is the status of SB475?
- In committee as of September 30, 2026. Latest action: Referred to committee (September 30, 2026).
- Who sponsored SB475?
- Michele Reynolds (R, 3), with 1 co-sponsor.
- Where is the official record for SB475?
- On the Ohio Legislature website: https://www.legislature.ohio.gov/legislation/136/sb475
Source: official Ohio record. Tracked by Delilah, AI for legislation across all 50 states and Congress.