ohio reference updates

PolicyEngine · Feb 4, 2025 · db4bb1e · db4bb1e
1 parent b847360
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Showing 26 changed files with 65 additions and 7 deletions.
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/additions.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/additions.yaml
@@ -16,3 +16,5 @@ metadata:
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/1040-bundle-original.pdf#page=3
     - title: Ohio Income Tax Form 2023 Instructions
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=19
+    - title: Ohio Income Tax Form 2024 Instructions 
+      href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=19
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/agi_threshold.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/agi_threshold.yaml
@@ -12,3 +12,5 @@ metadata:
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=31
     - title: Ohio Income Tax Form 2023 Instructions
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=46
+    - title: Ohio Income Tax Form 2024 Instructions 
+      href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=18
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/age_limit.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/age_limit.yaml
@@ -7,10 +7,13 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=21
     - title: Ohio Income - Individual Credits (Education, Displaced Workers & Adoption) 15.
       href: https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/income+-+individual+credits/income-individual-credits
-    # The ohio adoption credit has been repealed in the newest revised code, but can still be found in the previous legal code and 2022 tax form
     - title: 2023 Ohio Rev. Code § 5747.37
       href: https://casetext.com/statute/ohio-revised-code/title-57-taxation/chapter-5747-income-tax/section-574737-repealed
     - title: 2022 Ohio Revised Code Title 57 | Taxation Chapter 5747 | Income Tax Section 5747.37 | Credit for Legally Adopted Minor Child. (B)-(2)
       href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-37/
+    - title: 2023 Ohio House Bill Number 45 | Income Tax Sec. 5101.19 | Page 71 Line 5
+      href: https://search-prod.lis.state.oh.us/api/v2/general_assembly_134/legislation/hb45/07_EN/pdf/#page=71
+    - title: Ohio 2024 Instructions for Filing Original and Amended - Line 23 – Ohio Adoption Grant Payments
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=21
   unit: year
   label: Ohio adoption credit child age limit
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/max.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/max.yaml
@@ -17,4 +17,6 @@ metadata:
       href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-37/
       #tax credit was expanded in 2023
     - title: 2023 Ohio House Bill Number 45 | Income Tax Sec. 5101.19 | Page 71 Line 5
-      href: https://search-prod.lis.state.oh.us/api/v2/general_assembly_134/legislation/hb45/07_EN/pdf/#page=71
+      href: https://search-prod.lis.state.oh.us/api/v2/general_assembly_134/legislation/hb45/07_EN/pdf/#page=71
+    - title: Ohio 2024 Instructions for Filing Original and Amended - Line 23 – Ohio Adoption Grant Payments
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=21
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/min.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/min.yaml
@@ -18,3 +18,5 @@ metadata:
       href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-37/
     - title: 2023 Ohio House Bill Number 45 | Income Tax Sec. 5101.19 | Page 71 Line 5
       href: https://search-prod.lis.state.oh.us/api/v2/general_assembly_134/legislation/hb45/07_EN/pdf/#page=71
+    - title: Ohio 2024 Instructions for Filing Original and Amended - Line 23 – Ohio Adoption Grant Payments
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=21
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/eitc/rate.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/eitc/rate.yaml
@@ -13,3 +13,5 @@ metadata:
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29
     - title: Ohio Income Tax Form 2023 Instructions (line 13)
       href: http://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=30
+    - title: Ohio Income Tax Form 2024 Instructions (line 13)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/cap.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/cap.yaml
@@ -13,5 +13,7 @@ metadata:
     href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
   - title: Ohio Income Tax Form 2023 Instructions (line 12)
     href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=30
+  - title: Ohio Income Tax Form 2024 Instructions (line 12)
+    href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29
   - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) (1)
     href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
diff --git a/...yengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/income_threshold.yaml b/...yengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/income_threshold.yaml
@@ -13,5 +13,7 @@ metadata:
     href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
   - title: Ohio Income Tax Form 2023 Instructions (line 12)
     href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29
+  - title: Ohio Income Tax Form 2024 Instructions (line 12)
+    href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29
   - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) (1)
     href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
diff --git a/...arameters/gov/states/oh/tax/income/credits/joint_filing/other_non_refundable_credits.yaml b/...arameters/gov/states/oh/tax/income/credits/joint_filing/other_non_refundable_credits.yaml
@@ -16,3 +16,5 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/itschedule-credits.pdf
     - title: 2023 Ohio Schedule of Credits
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/1040-bundle-original.pdf#page=7
+    - title: 2023 Ohio Schedule of Credits Instructions
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/rate.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/rate.yaml
@@ -12,6 +12,8 @@ metadata:
     href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
   - title: Ohio Income Tax Form 2023 Instructions (line 12)
     href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=30
+  - title: Ohio Income Tax Form 2024 Instructions (line 12)
+    href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29
   - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) 
     href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
 

diff --git a/...e_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/age_threshold.yaml b/...e_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/age_threshold.yaml
@@ -10,3 +10,5 @@ metadata:
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.055
     - title: Ohio 2021 Instructions for Filing Original and Amended Individual Income Tax (IT 1040) and  School District Income Tax (SD 100)
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29
+    - title: Ohio Income Tax Form 2024 Instructions (line 5)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
diff --git a/...ine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/base_amount.yaml b/...ine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/base_amount.yaml
@@ -12,3 +12,6 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29
     - title: Ohio Income Tax Form 2023 Instructions (line 5)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=28
+    - title: Ohio Income Tax Form 2024 Instructions (line 5)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
+
diff --git a/...ne_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/income_limit.yaml b/...ne_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/income_limit.yaml
@@ -10,3 +10,5 @@ metadata:
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.055#:~:text=(G)%20A%20taxpayer%20sixty%2D,Code%2C%20as%20shown%20on%20an
     - title: Ohio Income Tax Form 2023 Instructions (line 2)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27
+    - title: Ohio Income Tax Form 2024 Instructions (line 5)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_public_tuition.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_public_tuition.yaml
@@ -2,16 +2,22 @@ description: Ohio caps the Nonchartered, Nonpublic, School Tuition Credit at thi
 brackets:
   - threshold:
       2021-01-01: -.inf
+      2023-01-01: -.inf
     amount:
       2021-01-01: 500
+      2023-01-01: 1000
   - threshold: 
       2021-01-01: 50_000
+      2023-01-01: 50_000
     amount:
       2021-01-01: 1_000
+      2023-01-01: 1_500
   - threshold:
       2021-01-01: 100_000
+      2023-01-01: inf
     amount:
       2021-01-01: 0
+      2023-01-01: 1_500  # Same as previous bracket since there's no change after $50k
 metadata:
   threshold_unit: currency-USD
   amount_unit: currency-USD
@@ -24,6 +30,8 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=21
     - title: Ohio Income Tax Form 2023 Instructions (line 16)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29
+    - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 16)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=30
     - title: Credit for dependents who attend nonchartered nonpublic school.
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.75
 
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_refundable.yaml
@@ -28,3 +28,5 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/itschedule-credits.pdf
     - title: 2023 Ohio Schedule of Credits
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/1040-bundle-original.pdf#page=7
+    - title: 2024 Ohio Tax Form 1040 (Schedule of Credits, Sequence 7)
+      href: https://tax.ohio.gov/static/webview/view1/UIExtension/1/pdf-view.html?filename=forms/ohio_individual/individual/2024/1040-bundle-original-fi.pdf
diff --git a/...ine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/age_threshold.yaml b/...ine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/age_threshold.yaml
@@ -10,3 +10,5 @@ metadata:
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.055
     - title: Ohio Income Tax Form Lump Sum Retirement Credit Worksheet (Ohio Schedule of Credits, Line 3)
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29
+    - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 3)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/divisor.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/divisor.yaml
@@ -264,5 +264,7 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
     - title: Ohio Income Tax Form 2023 Instructions (Table 1)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=43
+    - title: Ohio Income Tax Form 2024  Instructions (Table 1)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=44
     - title: Ohio Revised Code, Title 57 Taxation, Chapter 5747 Income Tax, Section 5747.055(C), (D), and (E).
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.055
diff --git a/...gine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/income_limit.yaml b/...gine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/income_limit.yaml
@@ -14,3 +14,5 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
     - title: Ohio Income Tax Form 2023 Instructions (line 2)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27
+    - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 3)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
diff --git a/...ngine_us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/amount.yaml b/...ngine_us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/amount.yaml
@@ -36,5 +36,7 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
     - title: Ohio Income Tax Form 2023 Instructions (Table 2)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=43
+    - title: Ohio Income Tax Form 2024 Instructions (table 2)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=44
     - title: Ohio Revised Code, Title 57 Taxation, Chapter 5747 Income Tax, Section 5747.055(B), Tax credit for retirement income
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.055
diff --git a/...us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/income_limit.yaml b/...us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/income_limit.yaml
@@ -14,3 +14,5 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
     - title: Ohio Income Tax Form 2023 Instructions (line 2)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27
+    - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 2)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
diff --git a/...cyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/age_threshold.yaml b/...cyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/age_threshold.yaml
@@ -12,5 +12,7 @@ metadata:
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
     - title: Ohio Income Tax Form 2023 Instructions (line 4)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27
+    - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 4)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
     - title: Ohio Section R.C. 5747.055(F), Tax credit for retirement income.
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.055
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/amount.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/amount.yaml
@@ -21,5 +21,7 @@ metadata:
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20
     - title: Ohio Income Tax Form 2023 Instructions (line 4)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27
+    - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 4)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28
     - title: Ohio Section R.C. 5747.055(F), Tax credit for retirement income.
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.055
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml
@@ -21,5 +21,7 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=16
     - title: Ohio 2023 Schedule of Adjustments
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/1040-bundle-original.pdf#page=3
+    - title: Ohio Income Tax Form 2024 Instructions-  Schedule of Adjustments 
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=19
     - title: Ohio Revised Code, Title 57 Taxation, Chapter 5747 Income Tax, Section 5747.01
       href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-01/
diff --git a/...yengine_us/parameters/gov/states/oh/tax/income/deductions/plan_529_contributions/cap.yaml b/...yengine_us/parameters/gov/states/oh/tax/income/deductions/plan_529_contributions/cap.yaml
@@ -14,3 +14,5 @@ metadata:
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=18
     - title: Ohio Income Tax Form 2023 Instructions (line 31)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=18
+    - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 36)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=24
diff --git a/...rameters/gov/states/oh/tax/income/deductions/unreimbursed_medical_care_expenses/rate.yaml b/...rameters/gov/states/oh/tax/income/deductions/unreimbursed_medical_care_expenses/rate.yaml
@@ -7,11 +7,13 @@ metadata:
   reference:
     - title: Ohio Tax Form 2021 - Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 36)
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=18
-    - title: Ohio Tax Form - Deductions Line 36 – Unreimbursed Medical & Health Care Expenses
+    - title: Ohio Tax Form 2022 - Deductions Line 36 – Unreimbursed Medical & Health Care Expenses
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=18
     - title: Ohio Tax Form - Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 36)
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=27
     - title: Ohio Income Tax Form 2023 Instructions (Unreimbursed Medical Care Expenses Worksheet)
       href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=40
+    - title: Ohio Income Tax Form 2024 Instructions- Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 43)
+      href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=25
     - title: Ohio Revised Code Section 5747.01(A)(10)(b)
       href: https://codes.ohio.gov/ohio-revised-code/section-5747.01
diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/rates.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/rates.yaml
@@ -3,11 +3,11 @@ brackets:
   - threshold:
       2021-01-01: 0
     rate:
-      # The first $25,000 income are not taxed; Ohio has a tax cliff.
-      # This is the rate implied by the starting tax amount $346.16
-      # divided by $25,000.
+      # The first $26,050 income are not taxed; Ohio has a tax cliff.
+      # This is the rate implied by the starting tax amount $360.69
+      # divided by $26,050.
       # Separately, we add a variable for being tax exempt, set if income
-      # is below $25,000.
+      # is below $26,050.
       2021-01-01: 0.01385
   - threshold: 
       values: