Ohio § 1731.08
Full text of Ohio Ohio Revised Code § 1731.08, with citation guidance and answers to common questions.
§ 1731.08.
The premiums or other charges paid by an enrolled small employer to an insurer for
health benefit plan coverage under a qualified alliance program are fully deductible
in determining taxes payable by such small employer in this state on or measured by
net income. Without limiting the foregoing: (A) With respect to such a small employer that is subject to the income tax imposed by section 5747.02 of the Revised Code , such premiums are to be deducted in determining adjusted gross income under division (A) of section 5747.01 of the Revised Code to the extent such premiums are not allowable as a deduction in determining adjusted
gross income for federal income tax purposes. (B) With respect to such a small employer that is subject to the corporation franchise
tax imposed by section 5733.06 of the Revised Code , such premiums are to be deducted in determining the small employer's net income
under division (B) of section 5733.05 of the Revised Code to the extent such premiums are not allowable as a deduction in determining taxable
income for federal income tax purposes. (C) With respect to such a small employer that is subject to any income tax levied by
a political subdivision or taxing district in this state, such premiums are to be
deducted from taxable income or earnings to the extent not otherwise deductible in
determining the amount of the tax.
Frequently Asked Questions About Ohio § 1731.08
What does Ohio Revised Code § 1731.08 cover?
Section 1731.08 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 1731.08?
A common citation format is "Ohio Revised Code § 1731.08" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 1731.08 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.