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OH SB45
Bill
Status
2/1/2011
Primary Sponsor
Eric Kearney
Click for details
AI Summary
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Adds a new deduction to Ohio income tax law allowing teachers to deduct up to $500 annually for instructional materials and items used for classroom instruction, including items given to or used solely by individual students.
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Applies only to classroom teachers in grades kindergarten through twelve holding an educator license under Chapter 3319 of the Revised Code, excluding those who instruct children exclusively at home.
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Requires teachers to provide receipts for each item and a letter from their employer confirming the items were used for classroom instruction upon request by the tax commissioner.
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Amendment applies to taxable years ending on or after the effective date of the act.
Legislative Description
To allow an income tax deduction for amounts spent by teachers for instructional materials.
Income tax deduction-amount spent by teachers for instructional materials
Last Action
To Ways & Means & Economic Development
2/1/2011