Allow a state income tax deduction for overtime wages

HB 685 allows Ohio taxpayers to claim a state income tax deduction specifically for overtime wages. This provision directly affects employees who earn extra pay for working beyond their standard hours and are subject to state income tax. The bill modifies the state tax code to treat these overtime earnings similarly to how they are handled for federal tax purposes, ensuring they can be deducted from taxable income. By aligning the treatment of overtime wages with federal standards, the legislation aims to reduce the state tax burden on workers receiving such compensation.