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.
Summary
HB444 would amend Ohio’s personal income tax law, specifically section 5747.01 of the Revised Code, to create a new deduction for certain charitable contributions made to churches or conventions/associations of churches. The deduction would be available only to taxpayers who itemize deductions on their federal return and only for amounts deducted as charitable contributions under section 170 of the Internal Revenue Code. The bill also gives the act a formal name, the “Tithing Protection Act.”
The measure is drafted as an amendment to the state’s definition of Ohio adjusted gross income and adds a new deduction at the end of a long list of existing income tax adjustments. It would apply to taxable years ending on or after the effective date, and it repeals the prior version of section 5747.01 to incorporate the new language. In practical terms, the bill would reduce Ohio taxable income for eligible taxpayers who donate to qualifying religious organizations and itemize their deductions, thereby lowering state income tax liability for those donors.
Impact
HB444 would change Ohio income tax law by adding a church-specific charitable deduction to the state’s adjusted gross income calculation. The affected statute is section 5747.01, which governs Ohio adjusted gross income and contains the state’s list of deductions and additions used to determine personal income tax liability. The bill would primarily affect individual taxpayers who itemize deductions and make qualifying charitable contributions to churches or church associations, while leaving non-itemizers and donations to other types of charities unaffected by this new state deduction.
Sentiment
The available context shows the bill was introduced and referred to the House Ways and Means Committee, with no recorded committee testimony or votes in the provided materials. Based on the bill’s sponsorship and title, the measure appears to have been introduced in a supportive posture toward religious giving and tax relief for church donations. Because there are no transcripts or roll-call votes, there is no documented public debate in the record provided, but the proposal itself suggests a favorable framing around protecting tithing from state income tax.
Contention
The main point of contention inherent in HB444 is its narrow scope: it creates a tax benefit only for donations to churches and associations of churches, rather than for charitable giving generally. Supporters would likely view the deduction as protecting religious tithing and reducing tax burdens on donors, while critics could argue that it gives preferential treatment to religious organizations and complicates the tax code with a special-interest deduction. Another possible issue is that the deduction is limited to taxpayers who itemize, which means the benefit would not reach all donors equally.
To amend sections 3505.01 and 3505.10 of the Revised Code to modify the deadline for a political party to certify its nominees for President and Vice-President to the Secretary of State.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
To delay the deadline for a major political party to certify its presidential and vice presidential candidates to the Secretary of State for the 2024 general election.