Ohio Code § 1731.08

§ 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.