OH SB120

Increases the personal income tax deduction for qualified educators from $250 to $1,000 per year under division (A)(31) of section 5747.01 of the Revised Code.

A "qualifying Ohio educator" is defined as an individual who qualifies as an eligible educator under federal tax code section 62 and holds a certificate, license, or permit described in Chapter 3319 or section 3301.071 of the Revised Code.

The deduction applies to qualified educator expenses including classroom supplies, books, computer equipment, and other materials used in instruction, up to the lesser of $1,000 or actual expenses paid during the taxable year.

Amends section 5747.10 to update references to the educator expense deduction amount and related definitions.

The amendment applies to taxable years ending on or after the effective date of the legislation.