OH HB444

Creates a new Ohio personal income tax deduction for charitable contributions made to churches or conventions/associations of churches under Internal Revenue Code Section 170

Applies only to taxpayers who itemize deductions on their federal tax return under IRC Section 63

Allows deduction for church donations to the extent not already deducted or excluded from federal adjusted gross income

Applies to taxable years ending on or after the effective date of the legislation

Officially named the "Tithing Protection Act" and amends Ohio Revised Code Section 5747.01