L. 2010, S155, effective for taxable years beginning on or after January 1, 2010, instructs the Tax Commissioner to permit individual taxpayers to have refunds of overpaid taxes deposited directly into a checking account or pre-existing college savings plan or program account offered by the Ohio tuition trust authority.

These direct deposit options are permitted only when the taxpayer files the annual return electronically.

The Department of Taxation currently permits taxpayers to direct that their refunds be direct deposited to checking accounts, when filing electronically.