SB 261: Enact the Tithing Protection Act
The bill amends the state income tax deduction to allow for charitable contributions to churches. This change is intended to protect taxpayers who make donations to churches. The bill defines "business income" to include income from real and tangible property, as well as the sale of goodwill or equity interests in a business. The amendment applies to taxable years ending on or after the effective date of the bill. The bill is titled the "Tithing Protection Act".
| Oct. 01, 2025 | Referred to committee: Ways and Means |
| Sep. 16, 2025 | Introduced |
As Introduced
136th General Assembly
Regular Session
Senator Reynolds
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.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5747.01 of the Revised Code be amended to read as follows:
Sec. 5747.01. Except as otherwise expressly provided or clearly appearing from the context, any term used in this chapter that is not otherwise defined in this section has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes or if not used in a comparable context in those laws, has the same meaning as in section 5733.40 of the Revised Code. Any reference in this chapter to the Internal Revenue Code includes other laws of the United States relating to federal income taxes.
As used in this chapter:
(A) "Adjusted gross income" or "Ohio adjusted gross income" means federal adjusted gross income, as defined and used in the Internal Revenue Code, adjusted as provided in this section:
(45) If the taxpayer has elected to itemize deductions under section 63 of the Internal Revenue Code for the taxable year, and to the extent not otherwise deducted or excluded in computing federal adjusted gross income for the taxable year, deduct amounts that the taxpayer deducts as a charitable contribution to a church or a convention or association of churches under section 170 of the Internal Revenue Code for the taxable year.
(B) "Business income" means income, including gain or loss, arising from transactions, activities, and sources in the regular course of a trade or business and includes income, gain, or loss from real property, tangible property, and intangible property if the acquisition, rental, management, and disposition of the property constitute integral parts of the regular course of a trade or business operation. "Business income" includes income, including gain or loss, from a partial or complete liquidation of a business, including, but not limited to, gain or loss from the sale or other disposition of goodwill or the sale of an equity or ownership interest in a business.
Section 2. That existing section 5747.01 of the Revised Code is hereby repealed.
Section 3. The amendment of section 5747.01 of the Revised Code by this act applies to taxable years ending on or after the effective date of this section.
Section 4. This act shall be known as the Tithing Protection Act.
END OF DOCUMENT