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Bill would let Ohio itemizers deduct tithes on state returns; sponsors say it aligns state and federal law, fiscal note ~ $30M/year

Ohio House Ways and Means Committee · February 11, 2026
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Summary

House Bill 444 would allow Ohio taxpayers who itemize federally to deduct tithes and church donations on their state returns; sponsors said it aligns state treatment with federal rules and supports faith‑based community services, while the committee noted the fiscal note estimating roughly $30 million annual state impact concentrated among those who itemize.

Representatives Gerald and Williams testified in support of House Bill 444, the Tithing Protection Act, which would permit Ohio taxpayers who itemize on their federal returns to deduct tithes and church donations when calculating Ohio taxable income.

Representative Gerald framed the measure as recognizing the role churches play in community…

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