Proposed bill would allow Ohioans to deduct church donations
A display of lit candles flickering before a cross is placed at the front of the church during Divine Liturgy April 6, 2019, at St. Sava Serbian Orthodox Cathedral in Parma, Ohio. Candles are lit by church goers as another form of prayer. (Amber Mullen-Schweitzer/Ohio National Guard Public Affairs)
State Reps. Josh Williams, R-Sylvania Township, and Dontavius Jarrells, D-Columbus, are planning legislation designed to allow Ohioans who donate to churches and receive a credit on their state income taxes comparable to charitable donations.
The Buckeye State is one of only 14 states that currently do not allow deductions for tithing or religious donations in this manner. However, the proposed “Tithing Protection Act” would change that.
“The government has no business taxing what belongs only to God,” Williams told Ohio.News exclusively. “The Tithing Protection Act restores fairness by ensuring Ohioans can support their churches without he state dipping its hand into the offering plate.”
The proposed bill would permit Ohioans who file itemized deductions to claim a credit against their personal income taxes for “tithes” or donations made to churches. The new law would treat certain religious donations similarly to other charitable giving.
One noteworthy aspect of this bill, politically at least, is the lack of bipartisan support at the outset. A draft shows 19 Republican co-sponsors with just one Democrat sponsoring it. Williams confirmed with Ohio.News that he is hoping more Democratic legislators will cross the political divide and join the effort.
While the draft specifically refers to “churches,” Williams told State News Bureau the law would benefit other religions and denominations as well, not only Christian churches.
Supporters point out that such a law would strengthen the ability of local congregations to serve their immediate communities, especially congregations worshiping in lower-income areas. It further serves to protect religious giving from what they view as increasing tax burdens more broadly.
State Sen. Michele Reynolds, R-Canal Winchester, has pledged to carry a version of the bill in the Ohio Senate.
There are a few concerns that will likely be raised as the process towards a vote unfolds.
First, there will certainly be voiced concerns over the impact a law such as this would have on the state budget. There is presently no fiscal analysis estimating how much revenue Ohio would leave behind if the credit were to be finalized.
There will likely be pushback from civil liberty advocates on the left who will question if such a tax break for religious giving violates the Establishment Clause of the U.S. Constitution. Williams is emphatic when he assures Ohioans the law will cover all income levels and all religious organizations.
Lastly, challenges will likely emerge regarding how qualifying organizations will be defined and recognized as “religious” or a “church” in nature.
The “Tithing Protection Act” is still in draft form and has not yet been introduced formally, so it has no bill number and no enacted status. The future of the bill will heavily depend on outcomes from committee hearings, fiscal estimates, legal review and public support or opposition.
With Ohio’s “rainy day fund” reported at a record high of $3.9 billion, Williams has suggested the state has resources to absorb the cost of the credit if approved.
