OH HB188

Amends Ohio Revised Code Section 5747.01 to add a new deduction for retirement pay from service in the Commissioned Corps of the National Oceanic and Atmospheric Administration (NOAA) and the Commissioned Corps of the Public Health Service.

Expands the definition of "uniformed services" in division (GG) to reference 10 U.S.C. 101, which includes these federal commissioned corps.

Modifies division (A)(26) to replace references to "military" service with "uniformed services" to align with the broader federal definition.

The amendment applies to taxable years ending on or after the effective date of the act.

Allows Ohio residents receiving retirement pay from NOAA or Public Health Service commissions to deduct that income from their Ohio state income tax, similar to existing deductions for military retirement pay.