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IN SB0579
Bill
Status
1/14/2019
Primary Sponsor
Ronald Grooms
Click for details
AI Summary
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Creates a state income tax deduction for Clark County residents who pay tolls to cross Ohio River bridges with northern termini in Clark County
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Eligibility requires at least $100 in nonreimbursed toll expenses per taxable year and a RiverLink personal account
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Maximum deduction is the lesser of actual nonreimbursed tolls paid or $500 per year
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Married couples filing jointly are limited to a combined maximum deduction of $500
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Applies to taxable years beginning after December 31, 2019, with an effective date of July 1, 2019
Legislative Description
Tax deduction for Ohio River bridge tolls. Provides an income tax deduction to qualified individuals who pay tolls to cross a bridge across the Ohio River that has its northern terminus in Clark County. Provides that a qualified individual is an individual who: (1) resides in Clark County; (2) incurs at least $100 in nonreimbursed toll expenses to cross the Ohio River bridge in Clark County during a taxable year; and (3) has a Riverlink personal account. Provides that the amount of the tax deduction may not exceed the lesser of: (1) the amount of nonreimbursed tolls paid by the qualified individual during the taxable year; or (2) $500.
Last Action
First reading: referred to Committee on Tax and Fiscal Policy
1/14/2019