OH HB210

Amends section 5747.29 of the Revised Code to allow a nonrefundable income tax credit for contributions made to school district levy campaign committees or candidate campaign committees for state offices.

Credit amount equals the lesser of total contributions made during the taxable year or $50 for individual returns and $100 for joint returns.

Defines "school district levy campaign committee" as a political action committee or other lawfully organized committee that supports a tax levy ballot issue proposed by a school district in Ohio.

Limits eligible contributions to monetary contributions only and defines "candidate" and "contribution" by reference to existing campaign finance law in section 3517.01 of the Revised Code.

Credits must be claimed in the order required under section 5747.98 and cannot exceed the taxpayer's remaining tax liability after other preceding credits are applied.