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OH HB125

OH HB125
Modify income tax deductions for 529 plans and ABLE accounts


summary

Introduced
03/21/2023
In Committee
06/07/2023
Crossed Over
12/10/2024
Passed
Dead
12/31/2024

Introduced Session

135th General Assembly (2023-2024)

Bill Summary

To amend sections 5747.70 and 5747.78 of the Revised Code to modify the income tax deductions for contributions to 529 plans and ABLE accounts.

AI Summary

This bill modifies the income tax deductions for contributions to 529 plans (tax-advantaged college savings accounts) and ABLE accounts (tax-advantaged savings accounts for individuals with disabilities) in Ohio. Specifically, it increases the annual contribution limit for 529 plans from $4,000 to $8,000 for joint filers and $4,000 for other taxpayers, and indexes these limits to inflation going forward. It also aligns the annual contribution limit for ABLE accounts with the new 529 plan limits. The bill repeals the existing sections of the Ohio Revised Code related to these tax deductions and replaces them with the updated provisions.

Committee Categories

Budget and Finance

Sponsors (36)

Last Action

Introduced (on 12/17/2024)

bill text


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