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OH SB25

Bill

Status

Introduced

2/10/2009

Primary Sponsor

Bob Gibbs

Click for details

Origin

Senate

128th General Assembly (2009-2010)

AI Summary

  • Changes the threshold for deducting unreimbursed medical expenses from 7.5% of federal adjusted gross income to 1% of federal adjusted gross income in division (A)(11)(b) of section 5747.01.

  • Allows individuals to deduct medical care expenses and qualified long-term care insurance premiums for themselves, their spouses, and dependents to the extent expenses exceed 1% (rather than 7.5%) of federal adjusted gross income.

  • Applies to taxable years beginning on or after January 1, 2009.

  • Repeals the existing section 5747.01 and enacts a comprehensive replacement defining all relevant tax terms and deductions under Ohio's income tax law.

Legislative Description

To increase the amount of unreimbursed medical expenses that an individual may deduct in computing Ohio income tax.

Income tax-medical expenses-increase amount deductible

Last Action

To Ways & Means & Economic Development

2/10/2009

Full Bill Text

No bill text available