Incorporate Internal Revenue Code changes into Ohio law

Senate cosponsors were added to the list of bill sponsors, reflecting the bill's passage through the Senate chamber.

Formatting and line breaks were adjusted to match Senate drafting standards, but no substantive policy language was altered.

Added a list of cosponsors representing various Ohio Representatives who support the bill.

Changed the effective date reference from '135th general assembly' to include both '135th' and '136th' General Assembly, clarifying the legislative history.

Adjusted document formatting to reflect the bill's progression from 'As Introduced' to 'As Passed by the House' status.