OH HB39

Amends Ohio Revised Code section 5747.01 to create a new state income tax deduction for overtime wages paid under Ohio law (section 4111.03) or federal law (29 U.S.C. 207)

Deduction applies for the first taxable year ending after the bill's effective date and continues for the following seven taxable years (8 years total)

Overtime wages qualify for the deduction only to the extent they are not already deducted or excluded when computing federal or Ohio adjusted gross income

Sponsored by Representatives Fischer and Santucci with 14 cosponsors in the 136th General Assembly (2025-2026 session)