Ohio § 3307.812 Tax exemptions and deferrals

Ohio Statutes

§ 3307.812 — Tax exemptions and deferrals

Ohio § 3307.812

Title 33Education-Libraries

Ch. 3307State Teachers Retirement System

This text of Ohio § 3307.812 (Tax exemptions and deferrals) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 3307.812 (2026).

Text

In establishing an STRS defined contribution  plan, the state teachers retirement board may do all things  necessary to avoid the system being required to pay federal or  state income taxes on contributions to the plan or amounts earned  under the plan and, to the extent permitted under federal or state  law, to allow members participating in the plan to make tax  deferred contributions for periods of interrupted or prior  service.

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In establishing an STRS defined contribution plan, the state teachers retirement board may do all things necessary to avoid the system being required to pay federal or state income taxes on contributions to the plan or amounts earned under the plan and, to the extent permitted under federal or state law, to allow members participating in the plan to make tax deferred contributions for periods of interrupted or prior service.