To amend section 5747.113 and to enact sections 3701.27 and 4503.108 of the Revised Code to create the Pediatric Cancer Research Fund in the state treasury to support hospitals conducting pediatric cancer research and to authorize voluntary contributions to the fund, including when registering motor vehicles or filing state income tax returns.
To amend sections 5747.08 and 5747.98 and to enact section 5747.053 of the Revised Code to authorize a nonrefundable income tax credit for family caregiving expenses.
To amend sections 5747.08 and 5747.98 and to enact sections 5747.87 and 5747.88 of the Revised Code to authorize a nonrefundable income tax credit for the cost of handgun training and firearms storage and locking devices.
To amend sections 107.036 and 5747.98 and to enact sections 122.853 and 5747.68 of the Revised Code to temporarily authorize a refundable income tax credit for investing in a sound recording production company.
HB 39 would amend Ohio's tax code (section 5747.01) to allow taxpayers to deduct overtime wages from their state taxable income, similar to regular wages. This change would directly affect Ohio residents who earn overtime pay, such as hourly workers, by reducing their taxable income for state income tax purposes. The bill modifies existing tax provisions to explicitly include overtime wages under the deduction for "wages and salaries" previously only applied to base pay. It does not change tax rates or create new credits, but expands the scope of deductible income under current Ohio tax law. The bill is currently pending in committee after introduction on February 3, 2025.
SB 89 would amend Ohio's income tax code to allow residents to deduct the cost of gym memberships and personal training sessions from their state taxable income. This change would directly affect Ohio taxpayers who pay for these fitness expenses, making them eligible for a tax reduction similar to existing deductions for medical expenses. The bill proposes adding these costs to the list of allowable itemized deductions under Ohio's tax code. It does not specify a dollar limit or eligibility requirements beyond the standard tax filing rules for deductions.
To amend section 5747.98 and to enact section 5747.74 of the Revised Code to create an income tax credit for employers that provide paid leave to organ donors.
To amend sections 955.201 and 5747.113 and to enact section 955.202 of the Revised Code to establish an income tax refund designation to assist low-income individuals in spaying and neutering their pets.
HB 209 would remove income taxes on tips earned by workers at restaurants, bars, and similar service businesses. Currently, tips are counted as taxable income for state, city, and school district taxes. The bill changes the law so tips are excluded from taxable income calculations under these tax systems. This means tipped employees would pay less tax on their tip earnings.
To amend section 5747.01 of the Revised Code to allow a personal income tax deduction for certain donations to churches and to name this act the Tithing Protection Act.
