[5747.02.4] 5747.024.Military pay, allowances not included in gross income.
Code Resources
Ohio Resources
Ohio Website
Ohio Governor
Ohio Legislature
Ohio Courts
Search this Code
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
[§ 5747.02.4] § 5747.024. Military pay, allowances not included in gross income.
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.
HISTORY: 144 v S 3. Eff 4-17-91.