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OH SB163

Bill

Status

Introduced

7/30/2013

Primary Sponsor

Timothy Schaffer

Click for details

Origin

Senate

130th General Assembly (2013-2014)

AI Summary

  • Amends section 5747.01 of the Revised Code to change the medical expense deduction threshold from seven and one-half percent to one percent of federal adjusted gross income.

  • Allows individuals to deduct unreimbursed medical expenses for the taxpayer, spouse, and dependents to the extent such expenses exceed one percent of federal adjusted gross income.

  • Applies to taxable years beginning on or after January 1, 2013.

  • Significantly expands the medical expense deduction by lowering the threshold requirement, making more medical expenses eligible for deduction.

Legislative Description

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

Income tax-unreimbursed medical expense deduction-increase amount

Last Action

To Ways & Means

7/30/2013

Full Bill Text

No bill text available