{
  "batch": "769-ohio-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r769_ohio_state_creator_tax_deductions_oh_anchorsite",
      "category": "Business",
      "title": "[Unverified - being checked] Ohio: statutory code index",
      "summary": "[Unverified - being checked] Ohio's statutes are published on the official Ohio Laws site at codes.ohio.gov under the Ohio Revised Code index page listing titles including Title 57 Taxation.",
      "body": "Ohio's statutes are published on the official Ohio Laws site at codes.ohio.gov under the Ohio Revised Code index page listing titles including Title 57 Taxation.\n\nWhat Ohio Legislative Service Commission actually says:\n\n“Ohio Revised Code”\n\nNote: Anchor record. The page heading 'Ohio Revised Code' is the verbatim evidence.",
      "source_type": "official",
      "source_link": "https://codes.ohio.gov/ohio-revised-code",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Ohio Legislative Service Commission",
      "evidence_quote": "Ohio Revised Code",
      "volatility": "low",
      "from_batch": "769-ohio-state-creator-tax-deductions",
      "subject": "Ohio",
      "topic": "statutory code index",
      "applies_to_country": "US",
      "applies_to_scope": "Ohio",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-oh"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "placeholder_quote_too_short",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r769_ohio_state_creator_tax_deductions_oh_chapter_5747",
      "category": "Business",
      "title": "[Unverified - being checked] Ohio: statutory code index",
      "summary": "[Unverified - being checked] Ohio's income tax statutes are codified in Chapter 5747 of the Ohio Revised Code as published by the Ohio Legislative Service Commission.",
      "body": "Ohio's income tax statutes are codified in Chapter 5747 of the Ohio Revised Code as published by the Ohio Legislative Service Commission.\n\nWhat Ohio Legislative Service Commission actually says:\n\n“Chapter 5747 | Income Tax”\n\nNote: Chapter heading from the official Ohio Revised Code Chapter 5747 index page.",
      "source_type": "official",
      "source_link": "https://codes.ohio.gov/ohio-revised-code/chapter-5747",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Ohio Legislative Service Commission",
      "evidence_quote": "Chapter 5747 | Income Tax",
      "volatility": "low",
      "from_batch": "769-ohio-state-creator-tax-deductions",
      "subject": "Ohio",
      "topic": "statutory code index",
      "applies_to_country": "US",
      "applies_to_scope": "Ohio",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-oh"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r769_ohio_state_creator_tax_deductions_oh_tax_conformity",
      "category": "Business",
      "title": "Ohio: money.tax",
      "summary": "Ohio adjusted gross income conforms to federal adjusted gross income as defined and used in the Internal Revenue Code, subject to specified state statutory adjustments.",
      "body": "Ohio adjusted gross income conforms to federal adjusted gross income as defined and used in the Internal Revenue Code, subject to specified state statutory adjustments.\n\nWhat Ohio Legislative Service Commission actually says:\n\n“\"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:”\n\nNote: Derived from ORC section 5747.01(A) definition of Ohio adjusted gross income.",
      "source_type": "official",
      "source_link": "https://codes.ohio.gov/ohio-revised-code/chapter-5747",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Ohio Legislative Service Commission",
      "evidence_quote": "\"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:",
      "volatility": "medium",
      "from_batch": "769-ohio-state-creator-tax-deductions",
      "subject": "Ohio",
      "topic": "money.tax",
      "applies_to_country": "US",
      "applies_to_scope": "Ohio",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-oh"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r769_ohio_state_creator_tax_deductions_oh_health_insurance_deduction",
      "category": "Business",
      "title": "Ohio: money.tax",
      "summary": "Ohio law permits taxpayers to deduct amounts paid during the taxable year for medical care insurance and qualified long-term care insurance for the taxpayer, spouse, and dependents, provided the taxpayer is not eligible to participate in any employer-subsidized health plan.",
      "body": "Ohio law permits taxpayers to deduct amounts paid during the taxable year for medical care insurance and qualified long-term care insurance for the taxpayer, spouse, and dependents, provided the taxpayer is not eligible to participate in any employer-subsidized health plan.\n\nWhat Ohio Legislative Service Commission actually says:\n\n“Deduct, to the extent not otherwise allowable as a deduction or exclusion in computing federal or Ohio adjusted gross income for the taxable year, the amount the taxpayer paid during the taxable year for medical care insurance and qualified long-term care insurance for the taxpayer, the taxpayer's spouse, and dependents.”\n\nNote: ORC 5747.01(A)(10)(a) self-employed / individual health insurance premium deduction rule.",
      "source_type": "official",
      "source_link": "https://codes.ohio.gov/ohio-revised-code/chapter-5747",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Ohio Legislative Service Commission",
      "evidence_quote": "Deduct, to the extent not otherwise allowable as a deduction or exclusion in computing federal or Ohio adjusted gross income for the taxable year, the amount the taxpayer paid during the taxable year for medical care insurance and qualified long-term care insurance for the taxpayer, the taxpayer's spouse, and dependents.",
      "volatility": "medium",
      "from_batch": "769-ohio-state-creator-tax-deductions",
      "subject": "Ohio",
      "topic": "money.tax",
      "applies_to_country": "US",
      "applies_to_scope": "Ohio",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-oh"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r769_ohio_state_creator_tax_deductions_oh_bonus_depreciation_addback",
      "category": "Business",
      "title": "Ohio: money.tax",
      "summary": "Ohio law requires taxpayers to add back five-sixths of the depreciation expense allowed by subsection (k) of section 168 of the Internal Revenue Code (bonus depreciation) in computing Ohio adjusted gross income.",
      "body": "Ohio law requires taxpayers to add back five-sixths of the depreciation expense allowed by subsection (k) of section 168 of the Internal Revenue Code (bonus depreciation) in computing Ohio adjusted gross income.\n\nWhat Ohio Legislative Service Commission actually says:\n\n“Subject to divisions (A)(17)(a)(iii), (iv), and (v) of this section, add five-sixths of the amount of depreciation expense allowed by subsection (k) of section 168 of the Internal Revenue Code, including the taxpayer's proportionate or distributive share of the amount of depreciation expense allowed by that subsection to a pass-through entity in which the taxpayer has a direct or indirect ownership interest.”\n\nNote: ORC 5747.01(A)(17)(a)(i) bonus depreciation decoupling / add-back rule.",
      "source_type": "official",
      "source_link": "https://codes.ohio.gov/ohio-revised-code/chapter-5747",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Ohio Legislative Service Commission",
      "evidence_quote": "Subject to divisions (A)(17)(a)(iii), (iv), and (v) of this section, add five-sixths of the amount of depreciation expense allowed by subsection (k) of section 168 of the Internal Revenue Code, including the taxpayer's proportionate or distributive share of the amount of depreciation expense allowed by that subsection to a pass-through entity in which the taxpayer has a direct or indirect ownership interest.",
      "volatility": "medium",
      "from_batch": "769-ohio-state-creator-tax-deductions",
      "subject": "Ohio",
      "topic": "money.tax",
      "applies_to_country": "US",
      "applies_to_scope": "Ohio",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-oh"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r769_ohio_state_creator_tax_deductions_oh_section_179_addback",
      "category": "Business",
      "title": "Ohio: money.tax",
      "summary": "Ohio law requires taxpayers to add back five-sixths of qualifying section 179 depreciation expense in computing Ohio adjusted gross income, subject to specific statutory thresholds and conditions.",
      "body": "Ohio law requires taxpayers to add back five-sixths of qualifying section 179 depreciation expense in computing Ohio adjusted gross income, subject to specific statutory thresholds and conditions.\n\nWhat Ohio Legislative Service Commission actually says:\n\n“Subject to divisions (A)(17)(a)(iii), (iv), and (v) of this section, add five-sixths of the amount of qualifying section 179 depreciation expense, including the taxpayer's proportionate or distributive share of the amount of qualifying section 179 depreciation expense allowed to any pass-through entity in which the taxpayer has a direct or indirect ownership interest.”\n\nNote: ORC 5747.01(A)(17)(a)(ii) qualifying section 179 depreciation add-back rule.",
      "source_type": "official",
      "source_link": "https://codes.ohio.gov/ohio-revised-code/chapter-5747",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Ohio Legislative Service Commission",
      "evidence_quote": "Subject to divisions (A)(17)(a)(iii), (iv), and (v) of this section, add five-sixths of the amount of qualifying section 179 depreciation expense, including the taxpayer's proportionate or distributive share of the amount of qualifying section 179 depreciation expense allowed to any pass-through entity in which the taxpayer has a direct or indirect ownership interest.",
      "volatility": "medium",
      "from_batch": "769-ohio-state-creator-tax-deductions",
      "subject": "Ohio",
      "topic": "money.tax",
      "applies_to_country": "US",
      "applies_to_scope": "Ohio",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-oh"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r769_ohio_state_creator_tax_deductions_oh_depreciation_recovery_deduction",
      "category": "Business",
      "title": "Ohio: money.tax",
      "summary": "If a taxpayer was required to add back depreciation under Ohio law, they may deduct one-fifth of the added amount for each of the five succeeding taxable years.",
      "body": "If a taxpayer was required to add back depreciation under Ohio law, they may deduct one-fifth of the added amount for each of the five succeeding taxable years.\n\nWhat Ohio Legislative Service Commission actually says:\n\n“If the taxpayer was required to add an amount under division (A)(17)(a) of this section for a taxable year, deduct one of the following: One-fifth of the amount so added for each of the five succeeding taxable years if the amount so added was five-sixths of qualifying section 179 depreciation expense or depreciation expense allowed by subsection (k) of section 168 of the Internal Revenue Code;”\n\nNote: ORC 5747.01(A)(18)(a)(i) subsequent recovery deduction for prior depreciation add-backs.",
      "source_type": "official",
      "source_link": "https://codes.ohio.gov/ohio-revised-code/chapter-5747",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Ohio Legislative Service Commission",
      "evidence_quote": "If the taxpayer was required to add an amount under division (A)(17)(a) of this section for a taxable year, deduct one of the following: One-fifth of the amount so added for each of the five succeeding taxable years if the amount so added was five-sixths of qualifying section 179 depreciation expense or depreciation expense allowed by subsection (k) of section 168 of the Internal Revenue Code;",
      "volatility": "medium",
      "from_batch": "769-ohio-state-creator-tax-deductions",
      "subject": "Ohio",
      "topic": "money.tax",
      "applies_to_country": "US",
      "applies_to_scope": "Ohio",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-oh"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r769_ohio_state_creator_tax_deductions_oh_military_pay_deduction",
      "category": "Business",
      "title": "Ohio: money.tax",
      "summary": "Ohio law permits taxpayers to deduct military pay and allowances received for active duty service in the armed forces, reserve components, or national guard, to the extent included in federal adjusted gross income and not received while stationed within Ohio.",
      "body": "Ohio law permits taxpayers to deduct military pay and allowances received for active duty service in the armed forces, reserve components, or national guard, to the extent included in federal adjusted gross income and not received while stationed within Ohio.\n\nWhat Ohio Legislative Service Commission actually says:\n\n“Deduct, to the extent included in federal adjusted gross income and not otherwise allowable as a deduction or exclusion in computing federal or Ohio adjusted gross income for the taxable year, military pay and allowances received by the taxpayer during the taxable year for active duty service in the armed forces of the United States, as defined in section 5907.01 of the Revised Code, or reserve components thereof or the national guard.”\n\nNote: ORC 5747.01(A)(21) military pay deduction rule.",
      "source_type": "official",
      "source_link": "https://codes.ohio.gov/ohio-revised-code/chapter-5747",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Ohio Legislative Service Commission",
      "evidence_quote": "Deduct, to the extent included in federal adjusted gross income and not otherwise allowable as a deduction or exclusion in computing federal or Ohio adjusted gross income for the taxable year, military pay and allowances received by the taxpayer during the taxable year for active duty service in the armed forces of the United States, as defined in section 5907.01 of the Revised Code, or reserve components thereof or the national guard.",
      "volatility": "low",
      "from_batch": "769-ohio-state-creator-tax-deductions",
      "subject": "Ohio",
      "topic": "money.tax",
      "applies_to_country": "US",
      "applies_to_scope": "Ohio",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-oh"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r769_ohio_state_creator_tax_deductions_oh_uniformed_services_retirement",
      "category": "Business",
      "title": "Ohio: money.tax",
      "summary": "Ohio law permits taxpayers to deduct amounts received as retired personnel pay for service in the uniformed services, reserve components, or national guard from Ohio adjusted gross income.",
      "body": "Ohio law permits taxpayers to deduct amounts received as retired personnel pay for service in the uniformed services, reserve components, or national guard from Ohio adjusted gross income.\n\nWhat Ohio Legislative Service Commission actually says:\n\n“Deduct, to the extent not otherwise deducted or excluded in computing federal or Ohio adjusted gross income for the taxable year, amounts received by the taxpayer as retired personnel pay for service in the uniformed services or reserve components thereof, or the national guard, or received by the surviving spouse or former spouse of such a taxpayer under the survivor benefit plan on account of such a taxpayer's death.”\n\nNote: ORC 5747.01(A)(23) uniformed services retirement pay deduction.",
      "source_type": "official",
      "source_link": "https://codes.ohio.gov/ohio-revised-code/chapter-5747",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Ohio Legislative Service Commission",
      "evidence_quote": "Deduct, to the extent not otherwise deducted or excluded in computing federal or Ohio adjusted gross income for the taxable year, amounts received by the taxpayer as retired personnel pay for service in the uniformed services or reserve components thereof, or the national guard, or received by the surviving spouse or former spouse of such a taxpayer under the survivor benefit plan on account of such a taxpayer's death.",
      "volatility": "low",
      "from_batch": "769-ohio-state-creator-tax-deductions",
      "subject": "Ohio",
      "topic": "money.tax",
      "applies_to_country": "US",
      "applies_to_scope": "Ohio",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-oh"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r769_ohio_state_creator_tax_deductions_oh_home_office_absence_search",
      "category": "Business",
      "title": "Ohio: money.tax",
      "summary": "A search of Ohio Revised Code Chapter 5747 index and income tax definitions reveals no standalone state statutory home-office deduction provision, as Ohio income tax calculations conform to federal adjusted gross income where business expenses and home-office deductions are incorporated at the federal level.",
      "body": "A search of Ohio Revised Code Chapter 5747 index and income tax definitions reveals no standalone state statutory home-office deduction provision, as Ohio income tax calculations conform to federal adjusted gross income where business expenses and home-office deductions are incorporated at the federal level.\n\nWhat Ohio Legislative Service Commission actually says:\n\n“Chapter 5747 | Income Tax”\n\nNote: Absence claim evidenced by searching Ohio Revised Code Chapter 5747 index and statutory text for home-office provisions; Ohio relies on federal conformity for business expense deductions determining federal adjusted gross income under ORC 5747.01(A).",
      "source_type": "official",
      "source_link": "https://codes.ohio.gov/ohio-revised-code/chapter-5747",
      "last_verified": "2026-10-15",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Ohio Legislative Service Commission",
      "evidence_quote": "Chapter 5747 | Income Tax",
      "volatility": "low",
      "from_batch": "769-ohio-state-creator-tax-deductions",
      "subject": "Ohio",
      "topic": "money.tax",
      "applies_to_country": "US",
      "applies_to_scope": "Ohio",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-oh"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}