S.B. 259 Summary

• Amends Ohio Revised Code Section 5747.08 to require any two individuals filing a joint federal income tax return to file a joint state tax return for that same taxable year.

• Changes language from "husband and wife" to "two individuals" throughout the tax code section to make joint filing requirements applicable to same-sex married couples.

• Specifies that if two individuals do not file a joint federal return, they cannot file a joint state return unless one is not required to file federally but could have filed jointly if both were required.

• Establishes that joint filers have joint and several liability for taxes owed on the joint state return.

• Permits two individuals who do not file a joint federal return to elect to file separate or joint state returns if neither is required to file federally but they could have filed jointly if both were required.