Bill > HB444

This bill amends Ohio's tax code to allow taxpayers who itemize deductions to deduct charitable contributions made to churches or church associations. Specifically, the bill adds a new provision to section 5747.01 of the Revised Code that permits taxpayers to deduct, to the extent not otherwise deducted or excluded in computing federal adjusted gross income, amounts they claim as charitable contributions to churches under section 170 of the Internal Revenue Code. The deduction is only available for taxpayers who choose to itemize their deductions for the tax year. By enabling this tax deduction, the bill aims to provide financial support for religious institutions by allowing taxpayers to reduce their state income tax liability when making charitable donations to churches. The bill will apply to taxable years ending on or after its effective date and is officially named the Tithing Protection Act.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/hb444