The Tithing Protection Act proposes an amendment to section 5747.01 of the Revised Code, allowing personal income tax deductions for donations made to churches. This amendment aims to provide tax relief for individuals contributing to religious organizations, thereby promoting charitable giving within the community. The bill introduces specific legal language to define the parameters of these tax deductions, emphasizing the importance of financial support for religious institutions without deleting any existing legal language.

In addition to the church donation deductions, the bill clarifies various tax-related definitions and conditions, particularly concerning trusts and pass-through entities. It establishes criteria for "qualifying transfers" to irrevocable inter vivos trusts and modifies how taxable income for estates and trusts is calculated. The bill also introduces new definitions, such as "nonresident" and "taxable year," and outlines the treatment of income from different sources, ensuring a comprehensive tax framework. Overall, the Tithing Protection Act aims to enhance tax benefits for specific groups while refining income definitions and calculations for tax purposes.

Statutes affected:
As Introduced: 5747.01