The Tithing Protection Act proposes an amendment to section 5747.01 of the Revised Code, allowing taxpayers to deduct certain donations made to churches from their personal income tax. This new provision is aimed at encouraging charitable contributions to religious organizations by providing tax relief to individuals who itemize their deductions under section 63 of the Internal Revenue Code. The specific legal language inserted into the bill defines the parameters of this deduction, ensuring that contributions to churches or associations of churches can be deducted to the extent they are not already accounted for in federal adjusted gross income.

In addition to the tithing deduction, the bill outlines various other tax deductions related to military service, education, disaster work, and capital gains, specifying the conditions under which these deductions can be claimed. The bill also clarifies definitions related to trusts and pass-through entities, establishing criteria for ownership and asset recognition. Notably, it repeals the existing section 5747.01 and presents a composite version of the section as amended by previous bills, ensuring that all amendments can operate simultaneously. Overall, the Tithing Protection Act aims to enhance financial support for churches while providing broader tax relief to specific groups within the community.

Statutes affected:
As Introduced: 5747.01