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OH SB290
Bill
Status
8/11/2010
Primary Sponsor
Eric Kearney
Click for details
AI Summary
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Adds a new deduction to Ohio income tax law for teachers' out-of-pocket spending on classroom instructional materials, capped at $500 per year.
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Defines "teacher" as a classroom teacher in grades K-12 holding an educator license under Ohio law, excluding homeschool instructors.
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Requires teachers to provide receipts for purchased items and a letter from their employer confirming use for classroom instruction upon request by the tax commissioner.
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Applies to amounts spent on items used by the teacher for classroom instruction, including items given to or used solely by individual students, not otherwise deducted or excluded from income.
Legislative Description
To allow an income tax deduction for amounts spent by teachers for instructional materials.
Income tax deduction-teachers may claim for amounts spent on instructional materials
Last Action
To Ways & Means & Economic Development
8/11/2010