If you’ve been following Christian news lately, you may have heard about the Tithing Protection Act making its way through the Ohio legislature. This proposed bill has sparked conversations among believers about church giving, tax deductions, and how Christians should respond to changes in financial policy. As followers of Christ, we need wisdom to understand what this legislation means while keeping our focus on biblical principles of generosity and stewardship.
The Tithing Protection Act has generated both support and questions within the faith community. Some see it as a helpful provision during challenging economic times, while others wonder about its broader implications. Regardless of where this legislation leads, our call as Christians remains unchanged: to give cheerfully, sacrificially, and obediently to the work of God’s kingdom.
What Is the Tithing Protection Act?
The Tithing Protection Act is a bill introduced in the Ohio legislature that would allow taxpayers to deduct their church tithes and offerings from their Ohio state taxable income. Currently, those who itemize deductions on their federal tax returns can already deduct charitable contributions, including church giving. However, many middle and lower income families use the standard deduction rather than itemizing, which means they don’t receive a tax benefit for their faithful giving.
This Ohio tithe bill aims to create a state level deduction specifically for contributions made to churches and religious organizations. Supporters of the legislation argue that it recognizes the vital role churches play in communities, providing not only spiritual care but also practical support through food banks, counseling services, and community outreach programs.
The proposed tithing tax deduction would be separate from other charitable giving deductions and would apply regardless of whether a taxpayer itemizes on their federal return. This distinction has made the bill notable in discussions about religious liberty and the relationship between church and state.
Why Christians Are Talking About This Bill
The conversation around the Tithing Protection Act touches on several concerns important to believers. First, many Christians have felt the financial pressure of recent economic challenges. Rising costs for groceries, housing, and healthcare have strained family budgets, and some wonder if they can continue giving at the same level. A state tax deduction could provide modest financial relief for faithful givers.
Second, churches themselves have experienced financial uncertainty. When congregants struggle economically, church budgets feel the impact. Ministry programs, building maintenance, staff salaries, and missions support all depend on the consistent generosity of God’s people. Anything that might encourage or enable continued giving catches the attention of church leaders.
Third, this legislation raises broader questions about how government policy intersects with religious practice. Some believers appreciate when civil authorities recognize and support the work of the church. Others prefer a clearer separation and worry about potential strings attached to government recognition or favor.
The Biblical Foundation for Giving
Before we consider the practical implications of any tithing tax deduction, we must anchor ourselves in what Scripture teaches about giving. The Word of God is our ultimate authority, not changing tax codes or political developments.
The principle of tithing appears throughout the Old Testament. Abraham gave a tenth to Melchizedek, the priest of God Most High. The Mosaic Law established the tithe as a regular practice for God’s people:
“And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD’s: it is holy unto the LORD.” (Leviticus 27:30, KJV)
In the New Testament, Jesus affirmed the importance of tithing while emphasizing that it must flow from a heart of justice, mercy, and faithfulness. When rebuking the Pharisees, He said they were right to tithe but wrong to neglect weightier matters of the law. The issue was never whether to tithe, but whether their hearts were right before God.
The Apostle Paul taught the early church about generous, cheerful giving:
“But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.” (2 Corinthians 9:6-7, KJV)
Our giving should never be motivated primarily by tax benefits. We give because God has given to us. We give because we trust Him to provide for our needs. We give because we want to advance His kingdom and bless His people. Tax deductions may be a secondary benefit, but they cannot be our primary motivation.
What the Tithing Protection Act Does and Doesn’t Do
It’s important to understand both the scope and limitations of this proposed legislation. The Tithing Protection Act would create a state income tax deduction for church giving in Ohio. This means Ohio taxpayers who give to their churches could reduce their state taxable income by the amount of their contributions, potentially lowering their state tax bill.
However, this bill doesn’t create new federal deductions. Federal tax law already allows itemizers to deduct charitable contributions, including church giving. The Ohio legislation addresses only state taxes and would benefit Ohio residents exclusively.
The bill also doesn’t require anyone to give or change how churches operate. It’s simply a tax provision that would recognize church contributions at the state level. Churches would still receive offerings as they always have, and believers would still give according to their conscience and obedience to God’s leading.
Critics have noted that the bill as proposed applies specifically to religious organizations rather than all charitable nonprofits. This distinction has prompted discussions about fairness and constitutional questions, though supporters argue that churches provide unique community value that justifies specific recognition.
Wisdom for Believers Navigating This Discussion
As Christians, how should we think about the Tithing Protection Act and similar legislation? Here are several principles to guide our response:
Keep Your Heart Right Before God
Whether this bill passes or fails, your giving should remain consistent with what God has called you to give. Don’t give less if there’s no tax benefit, and don’t give more simply to maximize deductions. Give according to what you’ve purposed in your heart, trusting God’s provision and seeking His glory.
Remember That Stewardship Goes Beyond Tithing
While tithing is a biblical principle, stewardship encompasses all our resources. How we earn, save, spend, and give all matter to God. Understanding why we tithe 10 percent helps ground our giving in biblical foundations, but a tax deduction should never become the deciding factor in faithful stewardship.
Avoid Political Division in the Body of Christ
Christians may have different perspectives on whether such legislation is wise or appropriate. These differences shouldn’t divide us. We can disagree about policy while maintaining unity in our commitment to generous, faithful giving. Don’t let debates about the Tithing Protection Act distract from the mission of the church or damage fellowship with other believers.
Focus on Eternal Rewards
Jesus taught us to lay up treasures in heaven, where moth and rust don’t corrupt. Earthly tax savings pale in comparison to eternal rewards for faithful stewardship. Keep your eyes on what truly matters.
“Lay not up for yourselves treasures upon earth, where moth and rust doth corrupt, and where thieves break through and steal: But lay up for yourselves treasures in heaven, where neither moth nor rust doth corrupt, and where thieves do not break through nor steal: For where your treasure is, there will your heart be also.” (Matthew 6:19-21, KJV)
Trust God’s Provision
Whether tax laws favor charitable giving or not, God promises to provide for those who honor Him with their resources. The book of Malachi contains God’s powerful promise to those who bring the full tithe:
“Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.” (Malachi 3:10, KJV)
God’s faithfulness doesn’t depend on tax policy. He will honor your faithfulness whether the state of Ohio or any other government provides tax incentives or not.
Practical Steps for Faithful Giving
Regardless of what happens with the Tithing Protection Act, here are practical ways to maintain faithful, joyful giving:
Give Consistently and Proportionally
Establish a pattern of regular giving based on your income. Whether you give exactly ten percent or a different proportion, make it consistent and sacrificial. Automatic transfers can help you give faithfully before other expenses tempt you to hold back. If you’re wondering how to calculate tithe accurately, our comprehensive guide walks through the principles and methods for different income situations.
Give to Your Local Church First
Your local church body is where you receive spiritual nourishment, fellowship, and pastoral care. Supporting your church should be the foundation of your charitable giving. Additional giving to missions, ministries, and other causes can flow from there.
Give Cheerfully, Not Grudgingly
Examine your heart when you give. Are you joyful about supporting God’s work, or resentful about the cost? Ask God to transform your heart so that giving becomes a delight, not a burden.
Keep Adequate Records
Whether for tax purposes or personal stewardship tracking, maintain good records of your giving. Most churches provide annual giving statements. These help you see God’s faithfulness in enabling your generosity throughout the year. For more detailed information about federal tax considerations, read our guide on whether tithing is tax deductible under current IRS rules.
Seek Wisdom for Your Unique Situation
Every family’s financial situation differs. If you have questions about how tithing tax deduction provisions might affect you, consider speaking with a Christian financial advisor or tax professional who can provide guidance specific to your circumstances.