Bill > SB261

This bill amends Ohio's tax code to create a new personal income tax deduction for charitable contributions specifically made to churches. The bill adds a provision that allows taxpayers who itemize their deductions to deduct amounts they contribute to churches or church associations under section 170 of the Internal Revenue Code. This means that Ohio residents who already claim itemized deductions on their federal tax return can now also deduct their church donations on their state income tax return, potentially reducing their state tax liability. The deduction applies to taxable years ending on or after the bill's effective date, and the legislation is formally named the "Tithing Protection Act," reflecting its focus on supporting religious charitable giving by providing a state tax benefit for church donations.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/sb261