As Introduced 1
123rd General Assembly 4
Regular Session S. B. No. 221 5
1999-2000 6
SENATORS CUPP-BRADY-DiDONATO-FINGERHUT-HORN-KEARNS-OELSLAGER- 8
PRENTISS-WATTS 9
_________________________________________________________________ 11
A B I L L
To amend section 5117.01 of the Revised Code to 13
maintain the disability deduction for certain 14
elderly persons who previously qualified for the 15
Ohio Energy Credit Program on the basis of
disability, and to continue the provisions of 16
this act on and after July 1, 2000, by amending
section 5117.01 of the Revised Code, as it 17
results from Am. Sub. S.B. 3 of the 123rd General 18
Assembly, for that same purpose.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 20
Section 1. That section 5117.01 of the Revised Code be 22
amended to read as follows: 23
Sec. 5117.01. (A) As used in this chapter: 32
(1) "Credit" means the credit on utility heating bills 34
granted under division (A) of section 5117.09 of the Revised 35
Code. 36
(2) "Current monthly bill" means the amount charged for 38
energy consumed in the most recent monthly billing period and 39
does not include any past due balance. 40
(3) "Current total income" means the adjusted gross income 42
of the head of household and the person's spouse for the 44
six-month period beginning the first day of January and ending 45
the thirtieth day of June of the year in which an application is 46
made, as determined under the "Internal Revenue Code of 1954," 47
68A Stat. 3, 26 U.S.C. 1, as amended, minus ADJUSTED AS FOLLOWS: 48
2
(a) SUBTRACT the amount of disability benefits included in 51
adjusted gross income but not to exceed twenty-six hundred 52
dollars, plus;
(b) ADD old age and survivors benefits received pursuant 55
to the "Social Security Act," THAT ARE NOT INCLUDED IN FEDERAL 56
ADJUSTED GROSS INCOME;
(c) ADD retirement, pension, annuity, or other retirement 59
payments or benefits not included in federal adjusted gross 60
income;
(d) ADD payments received pursuant to the "Railroad 63
Retirement Act," 50 Stat. 307, 45 U.S.C. 228, and; 64
(e) ADD interest on federal, state, and local government 66
obligations. Disability; 67
(f) FOR AN APPLICANT WHO RECEIVED A CREDIT OR PAYMENT FOR 69
THE PRECEDING HEATING SEASON ON THE BASIS OF BEING PERMANENTLY 70
AND TOTALLY DISABLED AND WHOSE APPLICATION RENEWAL FORM FOR THE 71
UPCOMING HEATING SEASON IS MADE ON THE BASIS OF ATTAINING 72
SIXTY-FIVE YEARS OF AGE OR OLDER, SUBTRACT THE FOLLOWING AMOUNT: 73
(i) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT 75
WERE NOT INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR 76
PRECEDING A YEAR IN WHICH THE APPLICANT APPLIES FOR THE CREDIT OR 78
PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR 79
OLDER, SUBTRACT AN AMOUNT EQUAL TO THE DISABILITY BENEFITS THE 80
APPLICANT RECEIVED IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED 81
IN CURRENT TOTAL INCOME, AS DEFINED IN THIS SECTION, AND NOT 82
SUBTRACTED UNDER DIVISION (A)(3)(a) OF THIS SECTION IN THE 84
CURRENT YEAR;
(ii) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT 86
WERE INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR 87
PRECEDING A YEAR IN WHICH THE APPLICANT APPLIES FOR THE CREDIT OR 89
PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR 90
OLDER, SUBTRACT AN AMOUNT EQUAL TO THE AMOUNT OF DISABILITY 91
BENEFITS THAT WERE SUBTRACTED PURSUANT TO DIVISION (A)(3)(a) OF 92
THIS SECTION IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED IN 93
3
CURRENT TOTAL INCOME, AS DEFINED IN THIS SECTION, AND NOT
SUBTRACTED UNDER DIVISION (A)(3)(a) OF THIS SECTION IN THE 95
CURRENT YEAR. 96
DISABILITY benefits paid by the veterans administration 99
DEPARTMENT OF VETERANS' AFFAIRS or a branch of the armed forces 100
of the United States on account of an injury or disability are 102
not included in current total income. 103
(4) "Energy company" means every retail propane dealer 105
that distributes propane by pipeline, and every electric light, 106
rural electric, gas, or natural gas company. 107
(5) "Energy dealer" means every retail dealer of fuel oil, 109
propane, coal, wood, and kerosene. 110
(6) "Head of household" means a person who occupies a 112
household as the person's homestead and who is financially 113
responsible for its other occupants, if any, or the spouse of 115
such a person if both occupy the same household. No person is a 116
head of household if the person occupies a household for the 117
taxable year prior to the year in which an application is filed 119
and was claimed as a dependent on the federal income tax return 120
of another occupant of the same household and was not the 121
taxpayer's spouse or if the person could have been claimed if 123
such a return had been filed for such year and was not the other 124
occupant's spouse.
(7) "Household" means any dwelling unit, including a unit 126
in a multiple unit dwelling, a manufactured home, or a mobile 127
home, to which utility heating services or energy commodities are 129
provided.
(8) "Payment" means the one hundred twenty-five-dollar 131
payment provided under division (A) of section 5117.10 of the 132
Revised Code. 133
(9) "Permanently and totally disabled" refers to a person 135
who has, on the first day of July of the year an application is 136
made, some impairment in body or mind that makes the person unfit 138
to work at any substantially remunerative employment that the 139
4
person would otherwise be reasonably able to perform and that 141
will, with reasonable probability, continue for an indefinite 142
period of at least twelve months without any present indication 143
of recovery therefrom, or who has been certified as permanently 144
and totally disabled by a state or federal agency having the 145
function of so classifying persons. 146
(10) "Sixty-five years of age or older" refers to a person 148
who has attained age sixty-four prior to the first day of January 149
of the year of application for reduction in utility charges. 150
(11) "Total income" means the adjusted gross income of the 152
head of household and the person's spouse for the year preceding 154
the year in which an application is made, as determined under the 155
"Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as 156
amended, minus ADJUSTED AS FOLLOWS: 157
(a) SUBTRACT the amount of disability benefits included in 159
adjusted gross income but not to exceed fifty-two hundred 161
dollars, plus;
(b) ADD old age and survivors benefits received pursuant 163
to the "Social Security Act," THAT ARE NOT INCLUDED IN FEDERAL 164
ADJUSTED GROSS INCOME; 165
(c) ADD retirement, pension, annuity, or other retirement 168
payments or benefits not included in federal adjusted gross 169
income;
(d) ADD payments received pursuant to the "Railroad 171
Retirement Act," 50 Stat. 307, 45 U.S.C. 228; and 172
(e) ADD interest on federal, state, and local government 175
obligations. Disability;
(f) FOR AN APPLICANT WHO RECEIVED A CREDIT OR PAYMENT FOR 177
THE PRECEDING HEATING SEASON ON THE BASIS OF BEING PERMANENTLY 178
AND TOTALLY DISABLED AND WHOSE APPLICATION RENEWAL FORM FOR THE 180
UPCOMING HEATING SEASON IS MADE ON THE BASIS OF ATTAINING 181
SIXTY-FIVE YEARS OF AGE OR OLDER, SUBTRACT THE FOLLOWING AMOUNT: 182
(i) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT 184
WERE NOT INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR 185
5
PRECEDING A YEAR IN WHICH THE APPLICANT APPLIES FOR THE CREDIT OR 187
PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR 188
OLDER, SUBTRACT AN AMOUNT EQUAL TO THE DISABILITY BENEFITS THE 189
APPLICANT RECEIVED IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED 190
IN TOTAL INCOME, AS DEFINED IN THIS SECTION, AND NOT SUBTRACTED 191
UNDER DIVISION (A)(11)(a) OF THIS SECTION IN THE CURRENT YEAR; 193
(ii) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT 195
WERE INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR 196
PRECEDING A YEAR IN WHICH THE APPLICANT APPLIES FOR THE CREDIT OR 198
PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR 199
OLDER, SUBTRACT AN AMOUNT EQUAL TO THE AMOUNT OF DISABILITY 200
BENEFITS THAT WERE SUBTRACTED PURSUANT TO DIVISION (A)(11)(a) OF 201
THIS SECTION IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED IN 202
TOTAL INCOME, AS DEFINED IN THIS SECTION, AND NOT SUBTRACTED 203
UNDER DIVISION (A)(11)(a) OF THIS SECTION IN THE CURRENT YEAR. 205
DISABILITY benefits paid by the veteran's administration 208
DEPARTMENT OF VETERANS' AFFAIRS or a branch of the armed forces 210
of the United States on account of an injury or disability shall 211
not be included in total income.
(B) As used in sections 5117.01 to 5117.12 of the Revised 213
Code: 214
(1) "Applicant" means any person who has submitted an 216
application under division (C) of section 5117.03 of the Revised 217
Code. 218
(2) "Application" means the application in section 5117.03 220
of the Revised Code. 221
(3) "Program" means the Ohio energy credit program 223
established under sections 5117.01 to 5117.12 of the Revised 224
Code. 225
(4) "Purchased power costs" means charges for the costs of 227
power purchased by an electric light company under Chapters 4905. 228
and 4909. of the Revised Code and includes charges resulting from 229
the exchange of electric power. 230
(C) THIS IS AN INTERIM SECTION EFFECTIVE UNTIL JULY 1, 232
6
2000. 233
Section 2. That existing section 5117.01 of the Revised 235
Code is hereby repealed. 236
Section 3. That the version of section 5117.01 of the 238
Revised Code that is to be amended July 1, 2000, be amended to 239
read as follows:
Sec. 5117.01. As used in sections 5117.01 to 5117.12 of 249
the Revised Code:
(A) "Credit" means the credit on utility heating bills 251
granted under division (A) of section 5117.09 of the Revised 252
Code. 253
(B) "Current monthly bill" means the amount charged for 255
energy consumed in the most recent monthly billing period and 256
does not include any past due balance. 257
(C) "Current total income" means the adjusted gross income 259
of the head of household and the person's spouse for the 261
six-month period beginning the first day of January and ending 262
the thirtieth day of June of the year in which an application is 263
made, as determined under the "Internal Revenue Code of 1954," 264
68A Stat. 3, 26 U.S.C. 1, as amended, minus ADJUSTED AS FOLLOWS: 265
(1) SUBTRACT the amount of disability benefits included in 268
adjusted gross income but not to exceed twenty-six hundred 269
dollars, plus;
(2) ADD old age and survivors benefits received pursuant 272
to the "Social Security Act," THAT ARE NOT INCLUDED IN FEDERAL 273
ADJUSTED GROSS INCOME;
(3) ADD retirement, pension, annuity, or other retirement 276
payments or benefits not included in federal adjusted gross 277
income;
(4) ADD payments received pursuant to the "Railroad 280
Retirement Act," 50 Stat. 307, 45 U.S.C. 228, and; 281
(5) ADD interest on federal, state, and local government 283
obligations. Disability; 284
(6) FOR AN APPLICANT WHO RECEIVED A CREDIT OR PAYMENT FOR 286
7
THE PRECEDING HEATING SEASON ON THE BASIS OF BEING PERMANENTLY 287
AND TOTALLY DISABLED AND WHOSE APPLICATION RENEWAL FORM FOR THE 288
UPCOMING HEATING SEASON IS MADE ON THE BASIS OF ATTAINING 289
SIXTY-FIVE YEARS OF AGE OR OLDER, SUBTRACT THE FOLLOWING AMOUNT: 290
(a) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT 292
WERE NOT INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR 293
PRECEDING A YEAR IN WHICH THE APPLICANT APPLIES FOR THE CREDIT OR 294
PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR
OLDER, SUBTRACT AN AMOUNT EQUAL TO THE DISABILITY BENEFITS THE 296
APPLICANT RECEIVED IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED 297
IN CURRENT TOTAL INCOME, AS DEFINED IN THIS SECTION, AND NOT 298
SUBTRACTED UNDER DIVISION (C)(1) OF THIS SECTION IN THE CURRENT 299
YEAR;
(b) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT 301
WERE INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR 302
PRECEDING A YEAR IN WHICH THE APPLICANT APPLIES FOR THE CREDIT OR 304
PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR
OLDER, SUBTRACT AN AMOUNT EQUAL TO THE AMOUNT OF DISABILITY 306
BENEFITS THAT WERE SUBTRACTED PURSUANT TO DIVISION (C)(1) OF THIS 307
SECTION IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED IN CURRENT 308
TOTAL INCOME, AS DEFINED IN THIS SECTION, AND NOT SUBTRACTED 310
UNDER DIVISION (C)(1) OF THIS SECTION IN THE CURRENT YEAR. 311
DISABILITY benefits paid by the veterans administration 315
DEPARTMENT OF VETERANS' AFFAIRS or a branch of the armed forces 316
of the United States on account of an injury or disability are 317
not included in current total income. 318
(D) "Energy company" means every retail propane dealer 320
that distributes propane by pipeline, and every electric light, 321
rural electric, gas, or natural gas company. 322
(E) "Energy dealer" means every retail dealer of fuel oil, 324
propane, coal, wood, and kerosene. 325
(F) "Head of household" means a person who occupies a 327
household as the person's homestead and who is financially 328
responsible for its other occupants, if any, or the spouse of 330
8
such a person if both occupy the same household. No person is a 331
head of household if the person occupies a household for the 332
taxable year prior to the year in which an application is filed 334
and was claimed as a dependent on the federal income tax return 335
of another occupant of the same household and was not the 336
taxpayer's spouse or if the person could have been claimed if 338
such a return had been filed for such year and was not the other 339
occupant's spouse.
(G) "Household" means any dwelling unit, including a unit 341
in a multiple unit dwelling, a manufactured home, or a mobile 343
home, to which utility heating services or energy commodities are 345
provided.
(H) "Payment" means the one hundred twenty-five-dollar 347
payment provided under division (A) of section 5117.10 of the 348
Revised Code. 349
(I) "Permanently and totally disabled" refers to a person 351
who has, on the first day of July of the year an application is 352
made, some impairment in body or mind that makes the person unfit 354
to work at any substantially remunerative employment that the 355
person would otherwise be reasonably able to perform and that 357
will, with reasonable probability, continue for an indefinite 358
period of at least twelve months without any present indication 359
of recovery therefrom, or who has been certified as permanently 360
and totally disabled by a state or federal agency having the 361
function of so classifying persons. 362
(J) "Sixty-five years of age or older" refers to a person 364
who has attained age sixty-four prior to the first day of January 365
of the year an application is made. 366
(K) "Total income" means the adjusted gross income of the 368
head of household and the person's spouse for the year preceding 370
the year in which an application is made, as determined under the 371
"Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as 372
amended, minus ADJUSTED AS FOLLOWS: 373
(1) SUBTRACT the amount of disability benefits included in 375
9
adjusted gross income but not to exceed fifty-two hundred 377
dollars, plus;
(2) ADD old age and survivors benefits received pursuant 379
to the "Social Security Act," THAT ARE NOT INCLUDED IN FEDERAL 380
ADJUSTED GROSS INCOME; 381
(3) ADD retirement, pension, annuity, or other retirement 384
payments or benefits not included in federal adjusted gross 385
income;
(4) ADD payments received pursuant to the "Railroad 387
Retirement Act," 50 Stat. 307, 45 U.S.C. 228; and 388
(5) ADD interest on federal, state, and local government 391
obligations. Disability;
(6) FOR AN APPLICANT WHO RECEIVED A CREDIT OR PAYMENT FOR 393
THE PRECEDING HEATING SEASON ON THE BASIS OF BEING PERMANENTLY 394
AND TOTALLY DISABLED AND WHOSE APPLICATION RENEWAL FORM FOR THE 395
UPCOMING HEATING SEASON IS MADE ON THE BASIS OF ATTAINING 396
SIXTY-FIVE YEARS OF AGE OR OLDER, SUBTRACT THE FOLLOWING AMOUNT: 397
(a) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT 399
WERE NOT INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR 400
PRECEDING A YEAR IN WHICH THE APPLICANT APPLIES FOR THE CREDIT OR 401
PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR 402
OLDER, SUBTRACT AN AMOUNT EQUAL TO THE DISABILITY BENEFITS THE 403
APPLICANT RECEIVED IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED 404
IN TOTAL INCOME, AS DEFINED IN THIS SECTION, AND NOT SUBTRACTED 405
UNDER DIVISION (K)(1) OF THIS SECTION IN THE CURRENT YEAR; 406
(b) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT 408
WERE INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR 409
PRECEDING A YEAR IN WHICH THE APPLICANT APPLIES FOR THE CREDIT OR 410
PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR 411
OLDER, SUBTRACT AN AMOUNT EQUAL TO THE AMOUNT OF DISABILITY 412
BENEFITS THAT WERE SUBTRACTED PURSUANT TO DIVISION (K)(1) OF THIS 413
SECTION IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED IN TOTAL 414
INCOME, AS DEFINED IN THIS SECTION, AND NOT SUBTRACTED UNDER 416
DIVISION (K)(1) OF THIS SECTION IN THE CURRENT YEAR. 417
10
DISABILITY benefits paid by the department of veterans 420
VETERANS' affairs or a branch of the armed forces of the United 422
States on account of an injury or disability shall not be 423
included in total income.
(L) "Purchased power costs" means charges for the costs of 426
power purchased by an electric light company under Chapters 4905.
and 4909. of the Revised Code and includes charges resulting from 427
the exchange of electric power. 428
Section 4. That all existing versions of section 5117.01 430
of the Revised Code are hereby repealed. 431
Section 5. Sections 3 and 4 of this act take effect July 433
1, 2000.