The consequences for magnetic transport of a generalized Ohm's law that inc
ludes the inertia of electrons are explored. For metals, this law coincides
with the Drude model for electronic conduction. A formula for the absorpti
on coefficient in a rigid conductor is derived. It is found that the strong
er the inertial effects the higher the attenuation of the field in the cond
uctor. Also, in the low-frequency limit the decay time of the field inside
a conductor is found to be larger than the one obtained with the ordinary O
hm's law. The case of an ionized gas is also briefly discussed.