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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5747.024 | Military pay not included in adjusted gross income.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5747 Income Tax
 
Effective:
April 17, 1991
Latest Legislation:
Senate Bill 3 - 119th General Assembly
PDF:
Download Authenticated PDF
 

Military pay and allowances received by members of the armed forces of the United States (as defined in Internal Revenue Code section 7701) which, pursuant to Internal Revenue Code section 112, is not included in gross income (as defined in Internal Revenue Code section 61) is not included in Ohio adjusted gross income as defined in section 5747.01 of the Revised Code. Nothing in this section shall be construed to allow a deduction for such income to the extent such income is already excluded from federal adjusted gross income as defined in Internal Revenue Code section 62.

Available Versions of this Section