The proposed Tithing Protection Act seeks to amend section 5747.01 of the Revised Code to allow personal income tax deductions for donations made to churches, thereby encouraging charitable giving and providing tax relief to individuals who support religious organizations. The bill emphasizes the importance of these contributions by recognizing them as valid deductions on personal income tax returns. It also maintains the existing framework related to adjusted gross income and clarifies that terms not explicitly defined will carry the same meanings as in federal income tax laws, ensuring consistency in tax treatment.

In addition to the provisions for church donations, the bill introduces several amendments to the tax code concerning trusts and pass-through entities. It clarifies definitions related to "qualifying transfers" to irrevocable inter vivos trusts and specifies conditions under which certain deductions and adjustments apply. Notably, the bill deletes the phrase "were" and replaces it with "was" in the context of computing Ohio taxable income, indicating a grammatical shift in the law. Overall, the Tithing Protection Act aims to enhance tax relief for various groups while refining the tax framework for trusts and ensuring clarity in income recognition and deductions.

Statutes affected:
As Introduced: 5747.01