Substitute Senate Bill 26 Summary

• Authorizes state income tax deduction for teachers' out-of-pocket expenses for professional development and classroom supplies, limited to $250 per year for qualifying Ohio educators who hold appropriate teaching certificates.

• Exempts feminine hygiene products and certain incontinence products (diapers and underpads prescribed for medicaid recipients) from sales and use tax.

• Modifies business income deduction by allowing individuals to deduct $125,000 (or $250,000 for married filing jointly) of eligible business income from taxable income.

• Abolishes the Public Office Compensation Advisory Commission by repealing section 101.61 of the Revised Code.

• Modifies the "Food Farmacy" pilot project to expand support from type 2 diabetes patients only to patients with chronic diseases more broadly.