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.
Effective Date: 04-17-1991
Section: Previous 5747.011 5747.012 5747.013 5747.02 5747.021 5747.022 5747.023 5747.024 5747.025 5747.026 5747.03 5747.04 5747.05 5747.051 5747.052 NextLast modified: October 10, 2016