Ohio 2025-2026 Regular Session

Ohio Senate Bill SB261

Caption

Enact the Tithing Protection Act

Impact

If enacted, this legislation would directly affect the taxation framework by enhancing the ability of taxpayers to reduce their taxable income through charitable contributions, specifically to churches. The proposed amendments would clarify provisions that encourage donations to religious organizations, potentially leading to increased financial support for these entities. Additionally, by changing the tax deduction landscape for religious contributions, SB261 may influence giving patterns among state residents and encourage community support for faith-based initiatives.

Summary

Senate Bill 261, also known as the Tithing Protection Act, proposes amendments to the Ohio Revised Code that would enable individuals to receive personal income tax deductions for certain donations made to churches. This bill aims to explicitly recognize and promote charitable donations to religious institutions by allowing taxpayers to deduct these contributions from their state taxable income. The bill positions itself as a means to protect the practice of tithing and support the financial stability of religious organizations within Ohio.

Sentiment

The general sentiment surrounding SB261 appears to be supportive among religious communities and conservative lawmakers who view the bill as a necessary step to uphold and protect the practice of tithing amidst growing concerns about religious freedoms. Conversely, critics of the bill may express concerns that it could lead to preferential tax treatment for religious organizations over secular charities, potentially undermining the principle of neutrality in state affairs concerning religious matters. The debate showcases the ongoing tension between support for religious institutions and the broader implications for public tax policy.

Contention

Notable points of contention surrounding SB261 include concerns about the implications on the state's tax revenue, as increased deductions for donations could diminish overall state income collections. Additionally, the bill raises questions regarding the separation of church and state, prompting discussions about whether tax policy should favor religious donations over other charitable giving. Proponents argue that it fosters charitable spirit in the community, while opponents seek to highlight the importance of equitable treatment of all charitable organizations, advocating for a balanced approach to tax deductions.

Companion Bills

No companion bills found.

Previously Filed As

OH HB474

Enacts the Health Care Sharing Ministries Freedom to Share Act

OH HB406

Enact the Ohio Blockchain Basics Act

OH HB654

Enact Strategic Tax Opportunities for Raising Kids (STORK) Act

OH HB200

Modify tax: income subject to other state pass-through entity tax

OH HB598

Exempt public safety personnel retirement income from income tax

OH HB138

Classify certain pass-through entity payments as business income

OH HB290

Authorize the refundable thriving families tax credit

OH HB116

Regards deduction of bonus depreciation and expensing allowances

OH HB399

Modify organ donation tax credit; create employer credit

OH HB481

Regards use and taxation of bullion or specie

Similar Bills

No similar bills found.