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OH HB570

Bill

Status

Introduced

2/15/2022

Primary Sponsor

Joseph Miller

Click for details

Origin

House of Representatives

134th General Assembly (2021-2022)

AI Summary

  • Allows an Ohio income tax deduction of up to $10,200 for unemployment compensation and pandemic unemployment assistance received during the 2021 calendar year
  • Deduction is applied against federal adjusted gross income when computing Ohio adjusted gross income
  • Permits taxpayers who already filed 2021 returns to either amend those returns to claim the deduction or claim a refundable credit against their following taxable year's tax liability
  • Refundable credit equals the difference between taxes actually paid for the preceding year and taxes due after applying the deduction
  • Any credit amount exceeding total tax liability shall be refunded to the taxpayer

Legislative Description

Allow income tax deduction for certain unemployment benefits

Employment : Unemployment

Last Action

Refer to Committee: Ways and Means

3/1/2022

Committee Referrals

Ways and Means3/1/2022

Full Bill Text

No bill text available