OH SB261

Amends Ohio Revised Code section 5747.01 to create a new state income tax deduction for charitable contributions made to churches or conventions/associations of churches

Taxpayers who itemize deductions on their federal return can deduct these church donations from their Ohio adjusted gross income, to the extent not already deducted federally

The deduction applies only to amounts qualifying as charitable contributions under Internal Revenue Code section 170

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

Officially named the "Tithing Protection Act"