I'm never *sure* of anything when it comes to taxes. But I claimed this same deduction last year.
Are you asking if I'm sure of the $250,000 limit? You seem to think you can deduct the full $300,000??
The statement "Enter capital gains or losses reported on federal Schedule D" infers that you enter no more than $250,000. See https://www.tax.ohio.gov/Individual/BusinessIncomeDeduction.aspx
