H.B. No. 453 Summary

• Enacts the "Blair Deduction," allowing individuals to deduct qualified higher education expenses from Ohio state income taxes when obtaining a post-secondary degree or credential from an eligible educational institution.

• Defines "qualified higher education expenses" as tuition, fees, books, supplies, equipment, room and board, and special needs services incurred at eligible institutions, subject to annual contribution limits and reductions for grants, scholarships, and federal credits.

• Permits taxpayers to claim the deduction beginning with the taxable year the qualifying credential is obtained (or the year the law becomes effective for credentials obtained earlier), with carryover deductions available in subsequent years up to aggregate limits.

• Applies to qualifying credentials including technical certifications, associate degrees, baccalaureate degrees, master's degrees, professional degrees, and other post-secondary credentials from state universities, private nonprofit institutions, or career colleges with proper authorization.

• Requires taxpayers to retain documentation of credential attainment and full-time enrollment status for four years after claiming the deduction and makes the deducted amount counted toward eligibility for the qualified higher education expenses credit under section 5747.056.