Introduced Senate Bill (S)

Authored by

DIGEST

Tax deduction for Ohio River bridge tolls. Provides an income tax deduction to qualified individuals who pay tolls to cross certain Ohio River bridges. Provides that a qualified individual is an individual who resides in Clark County or Floyd County and incurs at least $100 in nonreimbursed toll expenses to cross the Ohio River bridges in Clark County or Floyd County. Provides that the amount of the tax deduction may not exceed the lesser of: (1) the amount of nonreimbursed tolls paid by the qualified individual during the taxable year; or (2) $500. Tax deduction for Ohio River bridge tolls. Provides an income tax deduction to qualified individuals who pay tolls to cross certain Ohio River bridges. Provides that a qualified individual is an individual who resides in Clark County or Floyd County and incurs at least $100 in nonreimbursed toll expenses to cross the Ohio River bridges in Clark County or Floyd County. Provides that the amount of the tax deduction may not exceed the lesser of: (1) the amount of nonreimbursed tolls paid by the qualified individual during the taxable year; or (2) $500.