Senate Bill 379
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: (1) resides in Clark County or Floyd County; (2) incurs at least $100 in nonreimbursed toll expenses to cross the Ohio River bridges in Clark County or Floyd County during a taxable year; and (3) has a Riverlink personal account. 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
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: (1) resides in Clark County or Floyd County; (2) incurs at least $100 in nonreimbursed toll expenses to cross the Ohio River bridges in Clark County or Floyd County during a taxable year; and (3) has a Riverlink personal account. 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.
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