Am. Sub. H. B. No. 372 As Passed by the House

As Passed by the House

127th General Assembly

Regular Session

2007-2008

Am. Sub. H. B. No. 372

Representatives McGregor, R., Ujvagi

Cosponsors: Representatives Bubp, Wachtmann, Combs, Aslanides, White, Domenick, Healy, Reinhard, Bacon, Barrett, Batchelder, Beatty, Blessing, Bolon, Book, Boyd, Brady, Brown, Budish, Carmichael, Celeste, Chandler, Coley, Collier, Daniels, DeBose, DeGeeter, DeWine, Distel, Dodd, Dolan, Driehaus, Dyer, Evans, Fende, Flowers, Foley, Garrison, Gerberry, Gibbs, Goodwin, Goyal, Hagan, J., Hagan, R., Harwood, Heard, Hite, Hottinger, Huffman, Hughes, Jones, Latta, Letson, Luckie, Lundy, Mallory, McGregor, J., Mecklenborg, Oelslager, Okey, Otterman, Patton, Peterson, Raussen, Redfern, Sayre, Schindel, Schlichter, Schneider, Setzer, Skindell, Stebelton, Stewart, D., Stewart, J., Strahorn, Sykes, Szollosi, Uecker, Wagner, Wagoner, Widener, Williams, B., Williams, S., Wolpert, Yates, Yuko, Zehringer

A BILL

To amend sections 124.93, 125.111, 153.59, 153.591,

176.04, 176.06, 717.01, 1751.18, 2101.16, 2927.03,

3905.55, 4112.01, 4112.02, 4112.021, 4112.04,

4112.05, 4112.08, 4117.19, 4503.571, 4735.16,

4735.55, 5747.01, 5903.10, and 5903.12 and to

enact sections 1349.04, 2101.164, 4112.023, and

5903.121 of the Revised Code to exempt estates of

armed forces members who died while serving in a

combat zone from probate fees, to exempt military

retirement pay from the income tax, to provide

that reservists and National Guard members may

renew their professional licenses within six

months after active duty service, to extend

continuing education reporting periods for

National Guard members ordered to duty by the

Governor, to provide that standard "Purple Heart"

license plates be issued without charge, to

prohibit discrimination under the Ohio Civil

Rights Commission Law and certain other laws on

the basis of military status, to require the

Attorney General to appoint a staff member of the

Consumer Protection Division to expedite certain

cases or issues raised by a person, or the

person's immediate family, who is deployed on

active duty, and to require relevant military

experience to be considered in continuing

education determinations.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That sections 124.93, 125.111, 153.59, 153.591,	28
176.04, 176.06, 717.01, 1751.18, 2101.16, 2927.03, 3905.55,	29
4112.01, 4112.02, 4112.021, 4112.04, 4112.05, 4112.08, 4117.19,	30
4503.571, 4735.16, 4735.55, 5747.01, 5903.10, and 5903.12 be	31
amended and that sections 1349.04, 2101.164, 4112.023, and	32
5903.121 of the Revised Code be enacted to read as follows:	33

Sec. 124.93. (A) As used in this section, "physician" means	34
any person who holds a valid certificate to practice medicine and	35
surgery or osteopathic medicine and surgery issued under Chapter	36
4731. of the Revised Code.	37

(B) No health insuring corporation that, on or after July 1,	38
1993, enters into or renews a contract with the department of	39
administrative services under section 124.82 of the Revised Code,	40
because of a physician's race, color, religion, sex, national	41
origin, disability or military status as defined in section	42
4112.01 of the Revised Code, age, or ancestry, shall refuse to	43
contract with that physician for the provision of health care	44
services under section 124.82 of the Revised Code.	45

Any health insuring corporation that violates this division	46
is deemed to have engaged in an unlawful discriminatory practice	47
as defined in section 4112.02 of the Revised Code and is subject	48
to Chapter 4112. of the Revised Code.	49

(C) Each health insuring corporation that, on or after July	50
1, 1993, enters into or renews a contract with the department of	51
administrative services under section 124.82 of the Revised Code	52
and that refuses to contract with a physician for the provision of	53
health care services under that section shall provide that	54
physician with a written notice that clearly explains the reason	55
or reasons for the refusal. The notice shall be sent to the	56
physician by regular mail within thirty days after the refusal.	57

Any health insuring corporation that fails to provide notice	58
in compliance with this division is deemed to have engaged in an	59
unfair and deceptive act or practice in the business of insurance	60
as defined in section 3901.21 of the Revised Code and is subject	61
to sections 3901.19 to 3901.26 of the Revised Code.	62

Sec. 125.111. (A) Every contract for or on behalf of the	63
state or any of its political subdivisions for any purchase shall	64
contain provisions similar to those required by section 153.59 of	65
the Revised Code in the case of construction contracts by which	66
the contractor agrees to both of the following:	67

(1) That, in the hiring of employees for the performance of	68
work under the contract or any subcontract, no contractor or	69
subcontractor, by reason of race, color, religion, sex, age,	70
disability or military status as defined in section 4112.01 of the	71
Revised Code, national origin, or ancestry, shall discriminate	72
against any citizen of this state in the employment of a person	73
qualified and available to perform the work to which the contract	74
relates;	75

(2) That no contractor, subcontractor, or person acting on	76
behalf of any contractor or subcontractor, in any manner, shall	77
discriminate against, intimidate, or retaliate against any	78
employee hired for the performance of work under the contract on	79
account of race, color, religion, sex, age, disability or military	80
status as defined in section 4112.01 of the Revised Code, national	81
origin, or ancestry.	82

(B) All contractors from whom the state or any of its	83
political subdivisions make purchases shall have a written	84
affirmative action program for the employment and effective	85
utilization of economically disadvantaged persons, as referred to	86
in division (E)(1) of section 122.71 of the Revised Code.	87
Annually, each such contractor shall file a description of the	88
affirmative action program and a progress report on its	89
implementation with the equal employment opportunity office of the	90
department of administrative services.	91

Sec. 153.59. Every contract for or on behalf of the state,	92
or any township, county, or municipal corporation of the state,	93
for the construction, alteration, or repair of any public building	94
or public work in the state shall contain provisions by which the	95
contractor agrees to both of the following:	96

(A) That, in the hiring of employees for the performance of	97
work under the contract or any subcontract, no contractor,	98
subcontractor, or any person acting on a contractor's or	99
subcontractor's behalf, by reason of race, creed, sex, disability	100
or military status as defined in section 4112.01 of the Revised	101
Code, or color, shall discriminate against any citizen of the	102
state in the employment of labor or workers who is qualified and	103
available to perform the work to which the employment relates;	104

(B) That no contractor, subcontractor, or any person on a	105
contractor's or subcontractor's behalf, in any manner, shall	106
discriminate against or intimidate any employee hired for the	107
performance of work under the contract on account of race, creed,	108
sex, disability or military status as defined in section 4112.01	109
of the Revised Code, or color.	110

The department of administrative services shall ensure that	111
no capital moneys appropriated by the general assembly for any	112
purpose shall be expended unless the project for which those	113
moneys are appropriated provides for an affirmative action program	114
for the employment and effective utilization of disadvantaged	115
persons whose disadvantage may arise from cultural, racial, or	116
ethnic background, or other similar cause, including, but not	117
limited to, race, religion, sex, disability or military status as	118
defined in section 4112.01 of the Revised Code, national origin,	119
or ancestry.	120

In awarding contracts for capital improvement projects, the	121
department shall ensure that equal consideration be given to	122
contractors, subcontractors, or joint venturers who qualify as a	123
minority business enterprise. As used in this section, "minority	124
business enterprise" means a business enterprise that is owned or	125
controlled by one or more socially or economically disadvantaged	126
persons who are residents of this state. "Socially or economically	127
disadvantaged persons" means persons, regardless of marital	128
status, who are members of groups whose disadvantage may arise	129
from discrimination on the basis of race, religion, sex,	130
disability or military status as defined in section 4112.01 of the	131
Revised Code, national origin, ancestry, or other similar cause.	132

Sec. 153.591. Any provision of a hiring hall contract or	133
agreement which obligates a contractor to hire, if available, only	134
employees referred to the contractor by a labor organization shall	135
be void as against public policy and unenforceable with respect to	136
employment under any public works contract unless at the date of	137
execution of the hiring hall contract or agreement, or within	138
thirty days thereafter, the labor organization has in effect	139
procedures for referring qualified employees for hire without	140
regard to race, color, religion, national origin, military status	141
as defined in section 4112.01 of the Revised Code, or ancestry and	142
unless the labor organization includes in its apprentice and	143
journeyperson's membership, or otherwise has available for job	144
referral without discrimination, qualified employees, both whites	145
and non-whites (including African-Americans).	146

Sec. 176.04. (A) No municipal corporation, county, or	147
township shall issue general obligations pursuant to section	148
133.51 of the Revised Code or expend moneys raised by taxation to	149
provide, or assist in providing, housing pursuant to Section 16 of	150
Article VIII, Ohio Constitution, unless the municipal corporation,	151
county, or township has done all of the following:	152

(1) Established or designated a housing advisory board	153
pursuant to section 176.01 of the Revised Code, or entered into an	154
agreement pursuant to section 176.02 of the Revised Code for the	155
service of a housing advisory board established by one or more	156
other subdivisions;	157

(2) At least thirty days prior to approval of it by the	158
legislative authority of the municipal corporation, county, or	159
township, submitted to the housing advisory board for review,	160
comments, and recommendations, a comprehensive housing	161
affordability strategy for the municipal corporation, county, or	162
township developed under the "Cranston-Gonzalez National	163
Affordable Housing Act," 104 Stat. 4079 (1990), Pub. Law No.	164
101-625, or other state or local comprehensive plan for the	165
development and maintenance of affordable housing within the	166
boundaries of the municipal corporation, county, or township.	167

Approval of the plan by the legislative authority may be	168
effective for a period of one to five years. No submission of an	169
amended plan is required unless the submitted description of the	170
purposes for which any part of those moneys are proposed to be	171
applied is intended to be, or raise a reasonable concern that it	172
might be construed to be, inconsistent with the existing plan.	173

(3) Submitted to the housing advisory board a written	174
description of the purposes to which the proceeds of the proposed	175
general obligations or the moneys raised by taxation are proposed	176
to be applied, and allowed at least fifteen days to elapse during	177
which the housing advisory board may review the submitted	178
description and advise the municipal corporation, county, or	179
township in accordance with division (D) of this section. For	180
purposes of this section, the written description of the purposes	181
to which the moneys raised by taxation are proposed to be applied	182
may be submitted annually to the housing advisory board prior to	183
the adoption of the annual appropriation measure pursuant to	184
section 5705.38 of the Revised Code.	185

(B) No municipal corporation, county, or township shall issue	186
general obligations pursuant to section 133.51 of the Revised Code	187
to provide, or assist in providing, housing pursuant to Section 16	188
of Article VIII, Ohio Constitution, unless the municipal	189
legislative authority, the board of county commissioners, or the	190
board of township trustees has substantially complied with each of	191
the following requirements:	192

(1) Analyzed the anticipated impact of the purposes to which	193
the proceeds of the proposed general obligations are to be applied	194
upon existing housing patterns in the municipal corporation,	195
county, or township;	196

(2) Submitted to the housing advisory board serving it a fair	197
housing impact statement summarizing the analysis undertaken under	198
division (B)(1) of this section and conclusions from that	199
analysis;	200

(3) Submitted to the housing advisory board serving it a plan	201
for affirmative marketing to persons, regardless of marital	202
status, who are members of groups that may be disadvantaged by	203
discrimination on the basis of race, religion, sex, disability or	204
military status as defined in section 4112.01 of the Revised Code,	205
national origin, ancestry, children, or other similar cause or who	206
traditionally would not be expected to apply for housing at the	207
location proposed to be benefited by the proceeds of the proposed	208
general obligations.	209

(C) No approval of a housing advisory board shall be required	210
for issuance of general obligations pursuant to section 133.51 of	211
the Revised Code or any proposed expenditure of moneys raised by	212
taxation to provide, or assist in providing, housing pursuant to	213
Section 16 of Article VIII, Ohio Constitution.	214

(D) The matters on which a housing advisory board shall	215
advise the subdivisions it serves shall include the following:	216

(1) The consistency of a project or program with the plan	217
submitted under division (A)(2) of this section;	218

(2) The extent to which any project or program to which the	219
proceeds of the proposed general obligations or the moneys raised	220
by taxation are proposed to be applied may displace households	221
that consequently may need relocation assistance;	222

(3) The length of time for which projects to which the	223
proceeds of the proposed general obligations or the moneys raised	224
by taxation are proposed to be applied will remain affordable to	225
any targeted income group;	226

(4) The extent to which any lending program is available, in	227
whole or in part, from private lenders upon reasonably equivalent	228
terms and conditions.	229

Sec. 176.06. (A) Each municipal corporation, county, and	230
township shall compile and make available, in accordance with this	231
section, to the public for inspection and copying for a period of	232
five years, the number and total dollar amount of mortgage loans	233
that were originated, for which completed applications were	234
received and applicants were rejected, and that were purchased by	235
that municipal corporation, county, or township during each fiscal	236
year. Information regarding each mortgage loan category described	237
in this section shall be itemized to clearly and conspicuously	238
disclose the following:	239

(1) The number and dollar amount of mortgage loans insured	240
under Title II of the "National Housing Act," 48 Stat. 1246	241
(1934), 12 U.S.C.A. 1707 et seq., or under Title V of the "Housing	242
Act of 1949," 63 Stat. 413, 432, 42 U.S.C.A. 1471 et seq., or	243
guaranteed under the "Veterans' Loan Act," 58 Stat. 284 (1944), 38	244
U.S.C.A. 1801 et seq.;	245

(2) The number and dollar amount of mortgage loans made to	246
mortgagors who did not, at the time of execution of the mortgage,	247
intend to reside in the property securing the mortgage loan;	248

(3) The number and dollar amount of home improvement loans;

249

(4) The number and dollar amount of mortgage loans involving	250
mortgagors or mortgage applicants grouped according to census	251
tract, income level, race, color, religion, sex, ancestry,	252
disability as defined in section 4112.01 of the Revised Code,	253
military status as defined in that section, and national origin.	254

(B) The information described in this section shall be made	255
available to the public in raw data form and updated quarterly.	256
Within four months after the end of each fiscal year, each	257
municipal corporation, county, and township shall submit to the	258
president of the senate and the speaker of the house of	259
representatives a report containing the information described in	260
this section for the immediately preceding fiscal year.	261

(C) As used in this section, "mortgage loan" means a loan	262
secured by a mortgage, deed of trust, or other security interest	263
to finance the acquisition, construction, improvement, or	264
rehabilitation of single-family residential housing.	265

Sec. 717.01. Each municipal corporation may do any of the	266
following:	267

(A) Acquire by purchase or condemnation real estate with or	268
without buildings on it, and easements or interests in real	269
estate;	270

(B) Extend, enlarge, reconstruct, repair, equip, furnish, or	271
improve a building or improvement that it is authorized to acquire	272
or construct;	273

(C) Erect a crematory or provide other means for disposing of	274
garbage or refuse, and erect public comfort stations;	275

(D) Purchase turnpike roads and make them free;

276

(E) Construct wharves and landings on navigable waters;

277

(F) Construct infirmaries, workhouses, prisons, police	278
stations, houses of refuge and correction, market houses, public	279
halls, public offices, municipal garages, repair shops, storage	280
houses, and warehouses;	281

(G) Construct or acquire waterworks for supplying water to	282
the municipal corporation and its inhabitants and extend the	283
waterworks system outside of the municipal corporation limits;	284

(H) Construct or purchase gas works or works for the	285
generation and transmission of electricity, for the supplying of	286
gas or electricity to the municipal corporation and its	287
inhabitants;	288

(I) Provide grounds for cemeteries or crematories, enclose	289
and embellish them, and construct vaults or crematories;	290

(J) Construct sewers, sewage disposal works, flushing	291
tunnels, drains, and ditches;	292

(K) Construct free public libraries and reading rooms, and	293
free recreation centers;	294

(L) Establish free public baths and municipal lodging houses;

295

(M) Construct monuments or memorial buildings to commemorate	296
the services of soldiers, sailors, and marines of the state and	297
nation;	298

(N) Provide land for and improve parks, boulevards, and	299
public playgrounds;	300

(O) Construct hospitals and pesthouses;

301

(P) Open, construct, widen, extend, improve, resurface, or	302
change the line of any street or public highway;	303

(Q) Construct and improve levees, dams, waterways,	304
waterfronts, and embankments and improve any watercourse passing	305
through the municipal corporation;	306

(R) Construct or improve viaducts, bridges, and culverts;

307

(S)(1) Construct any building necessary for the police or	308
fire department;	309

(2) Purchase fire engines or fire boats;

310

(3) Construct water towers or fire cisterns;

311

(4) Place underground the wires or signal apparatus of any	312
police or fire department.	313

(T) Construct any municipal ice plant for the purpose of	314
manufacturing ice for the citizens of a municipal corporation;	315

(U) Construct subways under any street or boulevard or	316
elsewhere;	317

(V) Acquire by purchase, gift, devise, bequest, lease,	318
condemnation proceedings, or otherwise, real or personal property,	319
and thereon and thereof to establish, construct, enlarge, improve,	320
equip, maintain, and operate airports, landing fields, or other	321
air navigation facilities, either within or outside the limits of	322
a municipal corporation, and acquire by purchase, gift, devise,	323
lease, or condemnation proceedings rights-of-way for connections	324
with highways, waterways, and electric, steam, and interurban	325
railroads, and improve and equip such facilities with structures	326
necessary or appropriate for such purposes. No municipal	327
corporation may take or disturb property or facilities belonging	328
to any public utility or to a common carrier engaged in interstate	329
commerce, which property or facilities are required for the proper	330
and convenient operation of the utility or carrier, unless	331
provision is made for the restoration, relocation, or duplication	332
of the property or facilities elsewhere at the sole cost of the	333
municipal corporation.	334

(W) Provide by agreement with any regional airport authority,	335
created under section 308.03 of the Revised Code, for the making	336
of necessary surveys, appraisals, and examinations preliminary to	337
the acquisition or construction of any airport or airport facility	338
and pay the portion of the expense of the surveys, appraisals, and	339
examinations as set forth in the agreement;	340

(X) Provide by agreement with any regional airport authority,	341
created under section 308.03 of the Revised Code, for the	342
acquisition, construction, maintenance, or operation of any	343
airport or airport facility owned or to be owned and operated by	344
the regional airport authority or owned or to be owned and	345
operated by the municipal corporation and pay the portion of the	346
expense of it as set forth in the agreement;	347

(Y) Acquire by gift, purchase, lease, or condemnation, land,	348
forest, and water rights necessary for conservation of forest	349
reserves, water parks, or reservoirs, either within or without the	350
limits of the municipal corporation, and improve and equip the	351
forest and water parks with structures, equipment, and	352
reforestation necessary or appropriate for any purpose for the	353
utilization of any of the forest and water benefits that may	354
properly accrue therefrom to the municipal corporation;	355

(Z) Acquire real property by purchase, gift, or devise and	356
construct and maintain on it public swimming pools, either within	357
or outside the limits of the municipal corporation;	358

(AA) Construct or rehabilitate, equip, maintain, operate, and	359
lease facilities for housing of elderly persons and for persons of	360
low and moderate income, and appurtenant facilities. No municipal	361
corporation shall deny housing accommodations to or withhold	362
housing accommodations from elderly persons or persons of low and	363
moderate income because of race, color, religion, sex, familial	364
status as defined in section 4112.01 of the Revised Code, military	365
status as defined in that section, disability as defined in that	366
section, ancestry, or national origin. Any elderly person or	367
person of low or moderate income who is denied housing	368
accommodations or has them withheld by a municipal corporation	369
because of race, color, religion, sex, familial status as defined	370
in section 4112.01 of the Revised Code, military status as defined	371
in that section, disability as defined in that section, ancestry,	372
or national origin may file a charge with the Ohio civil rights	373
commission as provided in Chapter 4112. of the Revised Code.	374

(BB) Acquire, rehabilitate, and develop rail property or rail	375
service, and enter into agreements with the Ohio rail development	376
commission, boards of county commissioners, boards of township	377
trustees, legislative authorities of other municipal corporations,	378
with other governmental agencies or organizations, and with	379
private agencies or organizations in order to achieve those	380
purposes;	381

(CC) Appropriate and contribute money to a soil and water	382
conservation district for use under Chapter 1515. of the Revised	383
Code;	384

(DD) Authorize the board of county commissioners, pursuant to	385
a contract authorizing the action, to contract on the municipal	386
corporation's behalf for the administration and enforcement within	387
its jurisdiction of the state building code by another county or	388
another municipal corporation located within or outside the	389
county. The contract for administration and enforcement shall	390
provide for obtaining certification pursuant to division (E) of	391
section 3781.10 of the Revised Code for the exercise of	392
administration and enforcement authority within the municipal	393
corporation seeking those services and shall specify which	394
political subdivision is responsible for securing that	395
certification.	396

(EE) Expend money for providing and maintaining services and	397
facilities for senior citizens.	398

"Airport," "landing field," and "air navigation facility," as	399
defined in section 4561.01 of the Revised Code, apply to division	400
(V) of this section.	401

As used in divisions (W) and (X) of this section, "airport"	402
and "airport facility" have the same meanings as in section 308.01	403
of the Revised Code.	404

As used in division (BB) of this section, "rail property" and	405
"rail service" have the same meanings as in section 4981.01 of the	406
Revised Code.	407

Sec. 1349.04. (A) As used in this section:

408

(1) "Active duty" means active duty pursuant to an executive	409
order of the president of the United States, an act of the	410
congress of the United States, or section 5919.29 or 5923.21 of	411
the Revised Code.	412

(2) "Immediate family" means a person's spouse residing in	413
the person's household; brothers and sisters of the whole or half	414
blood; children, including adopted children and stepchildren;	415
parents; and grandparents.	416

(B) The attorney general shall appoint a member of the staff	417
of the consumer protection division of the attorney general's	418
office to expedite cases or issues raised by a person, or the	419
immediate family of the person, who is deployed on active duty,	420
which cases or issues raised relate to sections 125.021, 317.322,	421
1343.031, 1349.02, 1349.03, 1713.60, 1923.062, 3313.64, 3332.20,	422
3345.53, 3915.053, 4933.12, or 4933.121 of the Revised Code or to	423
any other relevant section of the Revised Code regulating consumer	424
protection.	425

Sec. 1751.18. (A)(1) No health insuring corporation shall	426
cancel or fail to renew the coverage of a subscriber or enrollee	427
because of any health status-related factor in relation to the	428
subscriber or enrollee, the subscriber's or enrollee's	429
requirements for health care services, or for any other reason	430
designated under rules adopted by the superintendent of insurance.	431

(2) Unless otherwise required by state or federal law, no	432
health insuring corporation, or health care facility or provider	433
through which the health insuring corporation has made	434
arrangements to provide health care services, shall discriminate	435
against any individual with regard to enrollment, disenrollment,	436
or the quality of health care services rendered, on the basis of	437
the individual's race, color, sex, age, religion, military status	438
as defined in section 4112.01 of the Revised Code, or status as a	439
recipient of medicare or medical assistance under Title XVIII or	440
XIX of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.A.	441
301, as amended, or any health status-related factor in relation	442
to the individual. However, a health insuring corporation shall	443
not be required to accept a recipient of medicare or medical	444
assistance, if an agreement has not been reached on appropriate	445
payment mechanisms between the health insuring corporation and the	446
governmental agency administering these programs. Further, except	447
during a period of open enrollment under section 1751.15 of the	448
Revised Code, a health insuring corporation may reject an	449
applicant for nongroup enrollment on the basis of any health	450
status-related factor in relation to the applicant.	451

(B) A health insuring corporation may cancel or decide not to	452
renew the coverage of an enrollee if the enrollee has performed an	453
act or practice that constitutes fraud or intentional	454
misrepresentation of material fact under the terms of the coverage	455
and if the cancellation or nonrenewal is not based, either	456
directly or indirectly, on any health status-related factor in	457
relation to the enrollee.	458

(C) An enrollee may appeal any action or decision of a health	459
insuring corporation taken pursuant to section 2742(b) to (e) of	460
the "Health Insurance Portability and Accountability Act of 1996,"	461
Pub. L. No. 104-191, 110 Stat. 1955, 42 U.S.C.A. 300gg-42, as	462
amended. To appeal, the enrollee may submit a written complaint	463
to the health insuring corporation pursuant to section 1751.19 of	464
the Revised Code. The enrollee may, within thirty days after	465
receiving a written response from the health insuring corporation,	466
appeal the health insuring corporation's action or decision to the	467
superintendent.	468

(D) As used in this section, "health status-related factor"	469
means any of the following:	470

(1) Health status;

471

(2) Medical condition, including both physical and mental	472
illnesses;	473

(3) Claims experience;

474

(4) Receipt of health care;

475

(5) Medical history;

476

(6) Genetic information;

477

(7) Evidence of insurability, including conditions arising	478
out of acts of domestic violence;	479

(8) Disability.

480

Sec. 2101.16. (A) ~~The~~Except as provided in section 2101.164	481
of the Revised Code, the fees enumerated in this division shall be	482
charged and collected, if possible, by the probate judge and shall	483
be in full for all services rendered in the respective	484
proceedings:	485

(1)	Account, in addition to advertising charges ..........	$12.00	486
	Waivers and proof of notice of hearing on account, per		487
	page, minimum one dollar .............................	$ 1.00	488
(2)	Account of distribution, in addition to		489
	advertising charges ..................................	$ 7.00	490
(3)	Adoption of child, petition for ......................	$50.00	491
(4)	Alter or cancel contract for sale or purchase of		492
	real estate, petition to .............................	$20.00	493
(5)	Application and order not otherwise provided		494
	for in this section or by rule adopted pursuant to		495
	division (E) of this section .........................	$ 5.00	496
(6)	Appropriation suit, per day, hearing in ..............	$20.00	497
(7)	Birth, application for registration of ...............	$ 7.00	498
(8)	Birth record, application to correct .................	$ 5.00	499
(9)	Bond, application for new or additional ..............	$ 5.00	500
(10)	Bond, application for release of surety or		501
	reduction of .........................................	$ 5.00	502
(11)	Bond, receipt for securities deposited in lieu of ....	$ 5.00	503
(12)	Certified copy of journal entry, record, or proceeding,		504
	per page, minimum fee one dollar .....................	$ 1.00	505
(13)	Citation and issuing citation, application for .......	$ 5.00	506
(14)	Change of name, petition for .........................	$20.00	507
(15)	Claim, application of administrator or executor for		508
	allowance of administrator's or executor's own .......	$10.00	509
(16)	Claim, application to compromise or settle ...........	$10.00	510
(17)	Claim, authority to present ..........................	$10.00	511
(18)	Commissioner, appointment of .........................	$ 5.00	512
(19)	Compensation for extraordinary services and attorney's		513
	fees for fiduciary, application for ..................	$ 5.00	514
(20)	Competency, application to procure adjudication of ...	$20.00	515
(21)	Complete contract, application to ....................	$10.00	516
(22)	Concealment of assets, citation for ..................	$10.00	517
(23)	Construction of will, petition for ...................	$20.00	518
(24)	Continue decedent's business, application to .........	$10.00	519
	Monthly reports of operation .........................	$ 5.00	520
(25)	Declaratory judgment, petition for ...................	$20.00	521
(26)	Deposit of will ......................................	$ 5.00	522
(27)	Designation of heir ..................................	$20.00	523
(28)	Distribution in kind, application, assent, and		524
	order for ............................................	$ 5.00	525
(29)	Distribution under section 2109.36 of the Revised		526
	Code, application for an order of ....................	$ 7.00	527
(30)	Docketing and indexing proceedings, including the		528
	filing and noting of all necessary documents, maximum		529
	fee, fifteen dollars .................................	$15.00	530
(31)	Exceptions to any proceeding named in this section,		531
	contest of appointment or ............................	$10.00	532
(32)	Election of surviving partner to purchase assets of		533
	partnership, proceedings relating to .................	$10.00	534
(33)	Election of surviving spouse under will ..............	$ 5.00	535
(34)	Fiduciary, including an assignee or trustee of an		536
	insolvent debtor or any guardian or conservator		537
	accountable to the probate court, appointment of .....	$35.00	538
(35)	Foreign will, application to record ..................	$10.00	539
	Record of foreign will, additional, per page .........	$ 1.00	540
(36)	Forms when supplied by the probate court, not to		541
	exceed ...............................................	$10.00	542
(37)	Heirship, petition to determine ......................	$20.00	543
(38)	Injunction proceedings ...............................	$20.00	544
(39)	Improve real estate, petition to .....................	$20.00	545
(40)	Inventory with appraisement ..........................	$10.00	546
(41)	Inventory without appraisement .......................	$ 7.00	547
(42)	Investment or expenditure of funds, application for ..	$10.00	548
(43)	Invest in real estate, application to ................	$10.00	549
(44)	Lease for oil, gas, coal, or other mineral, petition		550
	to ...................................................	$20.00	551
(45)	Lease or lease and improve real estate, petition to ..	$20.00	552
(46)	Marriage license .....................................	$10.00	553
	Certified abstract of each marriage ..................	$ 2.00	554
(47)	Minor or mentally ill person, etc., disposal of estate		555
	under ten thousand dollars of ........................	$10.00	556
(48)	Mortgage or mortgage and repair or improve real		557
	estate, petition to ..................................	$20.00	558
(49)	Newly discovered assets, report of ...................	$ 7.00	559
(50)	Nonresident executor or administrator to bar		560
	creditors' claims, proceedings by ....................	$20.00	561
(51)	Power of attorney or revocation of power,		562
	bonding company ......................................	$10.00	563
(52)	Presumption of death, petition to establish ..........	$20.00	564
(53)	Probating will .......................................	$15.00	565
	Proof of notice to beneficiaries .....................	$ 5.00	566
(54)	Purchase personal property, application of surviving		567
	spouse to ............................................	$10.00	568
(55)	Purchase real estate at appraised value, petition of		569
	surviving spouse to ..................................	$20.00	570
(56)	Receipts in addition to advertising charges,		571
	application and order to record ......................	$ 5.00	572
	Record of those receipts, additional, per page .......	$ 1.00	573
(57)	Record in excess of fifteen hundred words in any		574
	proceeding in the probate court, per page ............	$ 1.00	575
(58)	Release of estate by mortgagee or other lienholder ...	$ 5.00	576
(59)	Relieving an estate from administration under section		577
	2113.03 of the Revised Code or granting an order for a		578
	summary release from administration under section		579
	2113.031 of the Revised Code .........................	$60.00	580
(60)	Removal of fiduciary, application for ................	$10.00	581
(61)	Requalification of executor or administrator .........	$10.00	582
(62)	Resignation of fiduciary .............................	$ 5.00	583
(63)	Sale bill, public sale of personal property ..........	$10.00	584
(64)	Sale of personal property and report, application		585
	for ..................................................	$10.00	586
(65)	Sale of real estate, petition for ....................	$25.00	587
(66)	Terminate guardianship, petition to ..................	$10.00	588
(67)	Transfer of real estate, application, entry, and		589
	certificate for ......................................	$ 7.00	590
(68)	Unclaimed money, application to invest ...............	$ 7.00	591
(69)	Vacate approval of account or order of distribution,		592
	motion to ............................................	$10.00	593
(70)	Writ of execution ....................................	$ 5.00	594
(71)	Writ of possession ...................................	$ 5.00	595
(72)	Wrongful death, application and settlement of claim		596
	for ..................................................	$20.00	597
(73)	Year's allowance, petition to review .................	$ 7.00	598
(74)	Guardian's report, filing and review of ..............	$ 5.00	599

(B)(1) In relation to an application for the appointment of a	600
guardian or the review of a report of a guardian under section	601
2111.49 of the Revised Code, the probate court, pursuant to court	602
order or in accordance with a court rule, may direct that the	603
applicant or the estate pay any or all of the expenses of an	604
investigation conducted pursuant to section 2111.041 or division	605
(A)(2) of section 2111.49 of the Revised Code. If the	606
investigation is conducted by a public employee or investigator	607
who is paid by the county, the fees for the investigation shall be	608
paid into the county treasury. If the court finds that an alleged	609
incompetent or a ward is indigent, the court may waive the costs,	610
fees, and expenses of an investigation.	611

(2) In relation to the appointment or functioning of a	612
guardian for a minor or the guardianship of a minor, the probate	613
court may direct that the applicant or the estate pay any or all	614
of the expenses of an investigation conducted pursuant to section	615
2111.042 of the Revised Code. If the investigation is conducted by	616
a public employee or investigator who is paid by the county, the	617
fees for the investigation shall be paid into the county treasury.	618
If the court finds that the guardian or applicant is indigent, the	619
court may waive the costs, fees, and expenses of an investigation.	620

(C) Thirty dollars of the thirty-five-dollar fee collected	621
pursuant to division (A)(34) of this section and twenty dollars of	622
the sixty-dollar fee collected pursuant to division (A)(59) of	623
this section shall be deposited by the county treasurer in the	624
indigent guardianship fund created pursuant to section 2111.51 of	625
the Revised Code.	626

(D) The fees of witnesses, jurors, sheriffs, coroners, and	627
constables for services rendered in the probate court or by order	628
of the probate judge shall be the same as provided for like	629
services in the court of common pleas.	630

(E) The probate court, by rule, may require an advance	631
deposit for costs, not to exceed one hundred twenty-five dollars,	632
at the time application is made for an appointment as executor or	633
administrator or at the time a will is presented for probate.	634

(F) The probate court, by rule, shall establish a reasonable	635
fee, not to exceed fifty dollars, for the filing of a petition for	636
the release of information regarding an adopted person's name by	637
birth and the identity of the adopted person's biological parents	638
and biological siblings pursuant to section 3107.41 of the Revised	639
Code, all proceedings relative to the petition, the entry of an	640
order relative to the petition, and all services required to be	641
performed in connection with the petition. The probate court may	642
use a reasonable portion of a fee charged under authority of this	643
division to reimburse any agency, as defined in section 3107.39 of	644
the Revised Code, for any services it renders in performing a task	645
described in section 3107.41 of the Revised Code relative to or in	646
connection with the petition for which the fee was charged.	647

(G)(1) Thirty dollars of the fifty-dollar fee collected	648
pursuant to division (A)(3) of this section shall be deposited	649
into the "putative father registry fund," which is hereby created	650
in the state treasury. The department of job and family services	651
shall use the money in the fund to fund the department's costs of	652
performing its duties related to the putative father registry	653
established under section 3107.062 of the Revised Code.	654

(2) If the department determines that money in the putative	655
father registry fund is more than is needed for its duties related	656
to the putative father registry, the department may use the	657
surplus moneys in the fund as permitted in division (C) of section	658
2151.3529, division (B) of section 2151.3530, or section 5103.155	659
of the Revised Code.	660

Sec. 2101.164. (A) As used in this section, "combat zone"	661
means an area that the president of the United States by executive	662
order designates for purposes of 26 U.S.C. 112 as an area in which	663
armed forces of the United States or the national guard are	664
engaging or have engaged in combat.	665

(B) A probate judge shall not charge, or collect from, the	666
estate of a decedent who died while in active service as a member	667
of the armed forces of the United States or the national guard any	668
of the following fees if the death occurred while the decedent	669
was serving in a combat zone or as a result of wounds, disease,	670
or injury incurred while serving in a combat zone:	671

(1) Any fee for or associated with the filing of the	672
decedent's will for probate;	673

(2) Any fee for any service rendered by the probate court	674
that is associated with the administration of the decedent's	675
estate;	676

(3) Any fee for relieving the decedent's estate from	677
administration under section 2113.03 of the Revised Code or	678
granting an order for a summary release from administration under	679
section 2113.031 of the Revised Code.	680

(C) In determining whether a decedent died in a place or	681
manner that exempts the estate of the decedent from fees under	682
division (B) of this section, a probate judge may consider a	683
casualty report issued pursuant to Army Regulation 600-8-1 or the	684
regulations of any of the armed services of the United States or	685
the national guard, the list of combat zones set forth in	686
Publication 3, "The Armed Forces' Tax Guide," of the Internal	687
Revenue Service, or any other form of documentation satisfactory	688
to the probate judge.	689

Sec. 2927.03. (A) No person, whether or not acting under	690
color of law, shall by force or threat of force willfully injure,	691
intimidate, or interfere with, or attempt to injure, intimidate,	692
or interfere with, any of the following:	693

(1) Any person because of race, color, religion, sex,	694
familial status as defined in section 4112.01 of the Revised Code,	695
national origin, military status as defined in that section,	696
disability as defined in that section, or ancestry and because	697
that person is or has been selling, purchasing, renting,	698
financing, occupying, contracting, or negotiating for the sale,	699
purchase, rental, financing, or occupation of any housing	700
accommodations, or applying for or participating in any service,	701
organization, or facility relating to the business of selling or	702
renting housing accommodations;	703

(2) Any person because that person is or has been doing, or	704
in order to intimidate that person or any other person or any	705
class of persons from doing, either of the following:	706

(a) Participating, without discrimination on account of race,	707
color, religion, sex, familial status as defined in section	708
4112.01 of the Revised Code, national origin, military status as	709
defined in that section, disability as defined in that section, or	710
ancestry, in any of the activities, services, organizations, or	711
facilities described in division (A)(1) of this section;	712

(b) Affording another person or class of persons opportunity	713
or protection so to participate.	714

(3) Any person because that person is or has been, or in	715
order to discourage that person or any other person from, lawfully	716
aiding or encouraging other persons to participate, without	717
discrimination on account of race, color, religion, sex, familial	718
status as defined in section 4112.01 of the Revised Code, national	719
origin, military status as defined in that section, disability as	720
defined in that section, or ancestry, in any of the activities,	721
services, organizations, or facilities described in division	722
(A)(1) of this section, or participating lawfully in speech or	723
peaceful assembly opposing any denial of the opportunity to so	724
participate.	725

(B) Whoever violates division (A) of this section is guilty	726
of a misdemeanor of the first degree.	727

Sec. 3905.55. (A) Except as provided in division (B) of this	728
section, an agent may charge a consumer a fee if all of the	729
following conditions are met:	730

(1) The fee is disclosed to the consumer in a manner that	731
separately identifies the fee and the premium.	732

(2) The fee is not calculated as a percentage of the premium.

733

(3) The fee is not refunded, forgiven, waived, offset, or	734
reduced by any commission earned or received for any policy or	735
coverage sold.	736

(4) The amount of the fee, and the consumer's obligation to	737
pay the fee, are not conditioned upon the occurrence of a future	738
event or condition, such as the purchase, cancellation, lapse,	739
declination, or nonrenewal of insurance.	740

(5) The agent discloses to the consumer that the fee is being	741
charged by the agent and not by the insurance company, that	742
neither state law nor the insurance company requires the agent to	743
charge the fee, and that the fee is not refundable.	744

(6) The consumer consents to the fee.

745

(7) The agent, in charging the fee, does not discriminate on	746
the basis of race, sex, national origin, religion, disability,	747
health status, age, marital status, military status as defined in	748
section 4112.01 of the Revised Code, or geographic location, and	749
does not unfairly discriminate between persons of essentially the	750
same class and of essentially the same hazard or expectation of	751
life.	752

(B) A fee may not be charged for taking or submitting an	753
initial application for coverage with any one insurer or different	754
programs with the same insurer, or processing a change to an	755
existing policy, a cancellation, a claim, or a renewal, in	756
connection with any of the following personal lines policies:	757

(1) Private passenger automobile;

758

(2) Homeowners, including coverage for tenants or condominium	759
owners, owner-occupied fire or dwelling property coverage,	760
personal umbrella liability, or any other personal lines-related	761
coverage whether sold as a separate policy or as an endorsement to	762
another personal lines policy;	763

(3) Individual life insurance;

764

(4) Individual sickness or accident insurance;

765

(5) Disability income policies;

766

(6) Credit insurance products.

767

(C) Notwithstanding any other provision of this section, an	768
agent may charge a fee for agent services in connection with a	769
policy issued on a no-commission basis, if the agent provides the	770
consumer with prior disclosure of the fee and of the services to	771
be provided.	772

(D) In the event of a dispute between an agent and a consumer	773
regarding any disclosure required by this section, the agent has	774
the burden of proving that the disclosure was made.	775

(E)(1) No person shall fail to comply with this section.

776

(2) Whoever violates division (E)(1) of this section is	777
deemed to have engaged in an unfair and deceptive act or practice	778
in the business of insurance under sections 3901.19 to 3901.26 of	779
the Revised Code.	780

(F) This section does not apply with respect to any expense	781
fee charged by a surety bail bond agent to cover the costs	782
incurred by the surety bail bond agent in executing the bail bond.	783

Sec. 4112.01. (A) As used in this chapter:

784

(1) "Person" includes one or more individuals, partnerships,	785
associations, organizations, corporations, legal representatives,	786
trustees, trustees in bankruptcy, receivers, and other organized	787
groups of persons. "Person" also includes, but is not limited to,	788
any owner, lessor, assignor, builder, manager, broker,	789
salesperson, appraiser, agent, employee, lending institution, and	790
the state and all political subdivisions, authorities, agencies,	791
boards, and commissions of the state.	792

(2) "Employer" includes the state, any political subdivision	793
of the state, any person employing four or more persons within the	794
state, and any person acting directly or indirectly in the	795
interest of an employer.	796

(3) "Employee" means an individual employed by any employer	797
but does not include any individual employed in the domestic	798
service of any person.	799

(4) "Labor organization" includes any organization that	800
exists, in whole or in part, for the purpose of collective	801
bargaining or of dealing with employers concerning grievances,	802
terms or conditions of employment, or other mutual aid or	803
protection in relation to employment.	804

(5) "Employment agency" includes any person regularly	805
undertaking, with or without compensation, to procure	806
opportunities to work or to procure, recruit, refer, or place	807
employees.	808

(6) "Commission" means the Ohio civil rights commission	809
created by section 4112.03 of the Revised Code.	810

(7) "Discriminate" includes segregate or separate.

811

(8) "Unlawful discriminatory practice" means any act	812
prohibited by section 4112.02, 4112.021, or 4112.022 of the	813
Revised Code.	814

(9) "Place of public accommodation" means any inn,	815
restaurant, eating house, barbershop, public conveyance by air,	816
land, or water, theater, store, other place for the sale of	817
merchandise, or any other place of public accommodation or	818
amusement of which the accommodations, advantages, facilities, or	819
privileges are available to the public.	820

(10) "Housing accommodations" includes any building or	821
structure, or portion of a building or structure, that is used or	822
occupied or is intended, arranged, or designed to be used or	823
occupied as the home residence, dwelling, dwelling unit, or	824
sleeping place of one or more individuals, groups, or families	825
whether or not living independently of each other; and any vacant	826
land offered for sale or lease. "Housing accommodations" also	827
includes any housing accommodations held or offered for sale or	828
rent by a real estate broker, salesperson, or agent, by any other	829
person pursuant to authorization of the owner, by the owner, or by	830
the owner's legal representative.	831

(11) "Restrictive covenant" means any specification limiting	832
the transfer, rental, lease, or other use of any housing	833
accommodations because of race, color, religion, sex, military	834
status, familial status, national origin, disability, or ancestry,	835
or any limitation based upon affiliation with or approval by any	836
person, directly or indirectly, employing race, color, religion,	837
sex, military status, familial status, national origin,	838
disability, or ancestry as a condition of affiliation or approval.	839

(12) "Burial lot" means any lot for the burial of deceased	840
persons within any public burial ground or cemetery, including,	841
but not limited to, cemeteries owned and operated by municipal	842
corporations, townships, or companies or associations incorporated	843
for cemetery purposes.	844

(13) "Disability" means a physical or mental impairment that	845
substantially limits one or more major life activities, including	846
the functions of caring for one's self, performing manual tasks,	847
walking, seeing, hearing, speaking, breathing, learning, and	848
working; a record of a physical or mental impairment; or being	849
regarded as having a physical or mental impairment.	850

(14) Except as otherwise provided in section 4112.021 of the	851
Revised Code, "age" means at least forty years old.	852

(15) "Familial status" means either of the following:

853

(a) One or more individuals who are under eighteen years of	854
age and who are domiciled with a parent or guardian having legal	855
custody of the individual or domiciled, with the written	856
permission of the parent or guardian having legal custody, with a	857
designee of the parent or guardian;	858

(b) Any person who is pregnant or in the process of securing	859
legal custody of any individual who is under eighteen years of	860
age.	861

(16)(a) Except as provided in division (A)(16)(b) of this	862
section, "physical or mental impairment" includes any of the	863
following:	864

(i) Any physiological disorder or condition, cosmetic	865
disfigurement, or anatomical loss affecting one or more of the	866
following body systems: neurological; musculoskeletal; special	867
sense organs; respiratory, including speech organs;	868
cardiovascular; reproductive; digestive; genito-urinary; hemic and	869
lymphatic; skin; and endocrine;	870

(ii) Any mental or psychological disorder, including, but not	871
limited to, mental retardation, organic brain syndrome, emotional	872
or mental illness, and specific learning disabilities;	873

(iii) Diseases and conditions, including, but not limited to,	874
orthopedic, visual, speech, and hearing impairments, cerebral	875
palsy, autism, epilepsy, muscular dystrophy, multiple sclerosis,	876
cancer, heart disease, diabetes, human immunodeficiency virus	877
infection, mental retardation, emotional illness, drug addiction,	878
and alcoholism.	879

(b) "Physical or mental impairment" does not include any of	880
the following:	881

(i) Homosexuality and bisexuality;

882

(ii) Transvestism, transsexualism, pedophilia, exhibitionism,	883
voyeurism, gender identity disorders not resulting from physical	884
impairments, or other sexual behavior disorders;	885

(iii) Compulsive gambling, kleptomania, or pyromania;

886

(iv) Psychoactive substance use disorders resulting from the	887
current illegal use of a controlled substance or the current use	888
of alcoholic beverages.	889

(17) "Dwelling unit" means a single unit of residence for a	890
family of one or more persons.	891

(18) "Common use areas" means rooms, spaces, or elements	892
inside or outside a building that are made available for the use	893
of residents of the building or their guests, and includes, but is	894
not limited to, hallways, lounges, lobbies, laundry rooms, refuse	895
rooms, mail rooms, recreational areas, and passageways among and	896
between buildings.	897

(19) "Public use areas" means interior or exterior rooms or	898
spaces of a privately or publicly owned building that are made	899
available to the general public.	900

(20) "Controlled substance" has the same meaning as in	901
section 3719.01 of the Revised Code.	902

(21) "Disabled tenant" means a tenant or prospective tenant	903
who is a person with a disability.	904

(22) "Military status" means a person's status in "service in	905
the uniformed services" as defined in section 5903.01 of the	906
Revised Code.	907

(B) For the purposes of divisions (A) to (F) of section	908
4112.02 of the Revised Code, the terms "because of sex" and "on	909
the basis of sex" include, but are not limited to, because of or	910
on the basis of pregnancy, any illness arising out of and	911
occurring during the course of a pregnancy, childbirth, or related	912
medical conditions. Women affected by pregnancy, childbirth, or	913
related medical conditions shall be treated the same for all	914
employment-related purposes, including receipt of benefits under	915
fringe benefit programs, as other persons not so affected but	916
similar in their ability or inability to work, and nothing in	917
division (B) of section 4111.17 of the Revised Code shall be	918
interpreted to permit otherwise. This division shall not be	919
construed to require an employer to pay for health insurance	920
benefits for abortion, except where the life of the mother would	921
be endangered if the fetus were carried to term or except where	922
medical complications have arisen from the abortion, provided that	923
nothing in this division precludes an employer from providing	924
abortion benefits or otherwise affects bargaining agreements in	925
regard to abortion.	926

Sec. 4112.02. It shall be an unlawful discriminatory	927
practice:	928

(A) For any employer, because of the race, color, religion,	929
sex, military status, national origin, disability, age, or	930
ancestry of any person, to discharge without just cause, to refuse	931
to hire, or otherwise to discriminate against that person with	932
respect to hire, tenure, terms, conditions, or privileges of	933
employment, or any matter directly or indirectly related to	934
employment.	935

(B) For an employment agency or personnel placement service,	936
because of race, color, religion, sex, military status, national	937
origin, disability, age, or ancestry, to do any of the following:	938

(1) Refuse or fail to accept, register, classify properly, or	939
refer for employment, or otherwise discriminate against any	940
person;	941

(2) Comply with a request from an employer for referral of	942
applicants for employment if the request directly or indirectly	943
indicates that the employer fails to comply with the provisions of	944
sections 4112.01 to 4112.07 of the Revised Code.	945

946

(1) Limit or classify its membership on the basis of race,	947
color, religion, sex, military status, national origin,	948
disability, age, or ancestry;	949

(2) Discriminate against, limit the employment opportunities	950
of, or otherwise adversely affect the employment status, wages,	951
hours, or employment conditions of any person as an employee	952
because of race, color, religion, sex, military status, national	953
origin, disability, age, or ancestry.	954

(D) For any employer, labor organization, or joint	955
labor-management committee controlling apprentice training	956
programs to discriminate against any person because of race,	957
color, religion, sex, military status, national origin,	958
disability, or ancestry in admission to, or employment in, any	959
program established to provide apprentice training.	960

(E) Except where based on a bona fide occupational	961
qualification certified in advance by the commission, for any	962
employer, employment agency, personnel placement service, or labor	963
organization, prior to employment or admission to membership, to	964
do any of the following:	965

(1) Elicit or attempt to elicit any information concerning	966
the race, color, religion, sex, military status, national origin,	967
disability, age, or ancestry of an applicant for employment or	968
membership;	969

(2) Make or keep a record of the race, color, religion, sex,	970
military status, national origin, disability, age, or ancestry of	971
any applicant for employment or membership;	972

(3) Use any form of application for employment, or personnel	973
or membership blank, seeking to elicit information regarding race,	974
color, religion, sex, military status, national origin,	975
disability, age, or ancestry; but an employer holding a contract	976
containing a nondiscrimination clause with the government of the	977
United States, or any department or agency of that government, may	978
require an employee or applicant for employment to furnish	979
documentary proof of United States citizenship and may retain that	980
proof in the employer's personnel records and may use photographic	981
or fingerprint identification for security purposes;	982

(4) Print or publish or cause to be printed or published any	983
notice or advertisement relating to employment or membership	984
indicating any preference, limitation, specification, or	985
discrimination, based upon race, color, religion, sex, military	986
status, national origin, disability, age, or ancestry;	987

(5) Announce or follow a policy of denying or limiting,	988
through a quota system or otherwise, employment or membership	989
opportunities of any group because of the race, color, religion,	990
sex, military status, national origin, disability, age, or	991
ancestry of that group;	992

(6) Utilize in the recruitment or hiring of persons any	993
employment agency, personnel placement service, training school or	994
center, labor organization, or any other employee-referring source	995
known to discriminate against persons because of their race,	996
color, religion, sex, military status, national origin,	997
disability, age, or ancestry.	998

(F) For any person seeking employment to publish or cause to	999
be published any advertisement that specifies or in any manner	1000
indicates that person's race, color, religion, sex, military	1001
status, national origin, disability, age, or ancestry, or	1002
expresses a limitation or preference as to the race, color,	1003
religion, sex, military status, national origin, disability, age,	1004
or ancestry of any prospective employer.	1005

(G) For any proprietor or any employee, keeper, or manager of	1006
a place of public accommodation to deny to any person, except for	1007
reasons applicable alike to all persons regardless of race, color,	1008
religion, sex, military status, national origin, disability, age,	1009
or ancestry, the full enjoyment of the accommodations, advantages,	1010
facilities, or privileges of the place of public accommodation.	1011

(H) For any person to do any of the following:

1012

(1) Refuse to sell, transfer, assign, rent, lease, sublease,	1013
or finance housing accommodations, refuse to negotiate for the	1014
sale or rental of housing accommodations, or otherwise deny or	1015
make unavailable housing accommodations because of race, color,	1016
religion, sex, military status, familial status, ancestry,	1017
disability, or national origin;	1018

(2) Represent to any person that housing accommodations are	1019
not available for inspection, sale, or rental, when in fact they	1020
are available, because of race, color, religion, sex, military	1021
status, familial status, ancestry, disability, or national origin;	1022

(3) Discriminate against any person in the making or	1023
purchasing of loans or the provision of other financial assistance	1024
for the acquisition, construction, rehabilitation, repair, or	1025
maintenance of housing accommodations, or any person in the making	1026
or purchasing of loans or the provision of other financial	1027
assistance that is secured by residential real estate, because of	1028
race, color, religion, sex, military status, familial status,	1029
ancestry, disability, or national origin or because of the racial	1030
composition of the neighborhood in which the housing	1031
accommodations are located, provided that the person, whether an	1032
individual, corporation, or association of any type, lends money	1033
as one of the principal aspects or incident to the person's	1034
principal business and not only as a part of the purchase price of	1035
an owner-occupied residence the person is selling nor merely	1036
casually or occasionally to a relative or friend;	1037

(4) Discriminate against any person in the terms or	1038
conditions of selling, transferring, assigning, renting, leasing,	1039
or subleasing any housing accommodations or in furnishing	1040
facilities, services, or privileges in connection with the	1041
ownership, occupancy, or use of any housing accommodations,	1042
including the sale of fire, extended coverage, or homeowners	1043
insurance, because of race, color, religion, sex, military status,	1044
familial status, ancestry, disability, or national origin or	1045
because of the racial composition of the neighborhood in which the	1046
housing accommodations are located;	1047

(5) Discriminate against any person in the terms or	1048
conditions of any loan of money, whether or not secured by	1049
mortgage or otherwise, for the acquisition, construction,	1050
rehabilitation, repair, or maintenance of housing accommodations	1051
because of race, color, religion, sex, military status, familial	1052
status, ancestry, disability, or national origin or because of the	1053
racial composition of the neighborhood in which the housing	1054
accommodations are located;	1055

(6) Refuse to consider without prejudice the combined income	1056
of both husband and wife for the purpose of extending mortgage	1057
credit to a married couple or either member of a married couple;	1058

(7) Print, publish, or circulate any statement or	1059
advertisement, or make or cause to be made any statement or	1060
advertisement, relating to the sale, transfer, assignment, rental,	1061
lease, sublease, or acquisition of any housing accommodations, or	1062
relating to the loan of money, whether or not secured by mortgage	1063
or otherwise, for the acquisition, construction, rehabilitation,	1064
repair, or maintenance of housing accommodations, that indicates	1065
any preference, limitation, specification, or discrimination based	1066
upon race, color, religion, sex, military status, familial status,	1067
ancestry, disability, or national origin, or an intention to make	1068
any such preference, limitation, specification, or discrimination;	1069

(8) Except as otherwise provided in division (H)(8) or (17)	1070
of this section, make any inquiry, elicit any information, make or	1071
keep any record, or use any form of application containing	1072
questions or entries concerning race, color, religion, sex,	1073
military status, familial status, ancestry, disability, or	1074
national origin in connection with the sale or lease of any	1075
housing accommodations or the loan of any money, whether or not	1076
secured by mortgage or otherwise, for the acquisition,	1077
construction, rehabilitation, repair, or maintenance of housing	1078
accommodations. Any person may make inquiries, and make and keep	1079
records, concerning race, color, religion, sex, military status,	1080
familial status, ancestry, disability, or national origin for the	1081
purpose of monitoring compliance with this chapter.	1082

(9) Include in any transfer, rental, or lease of housing	1083
accommodations any restrictive covenant, or honor or exercise, or	1084
attempt to honor or exercise, any restrictive covenant;	1085

(10) Induce or solicit, or attempt to induce or solicit, a	1086
housing accommodations listing, sale, or transaction by	1087
representing that a change has occurred or may occur with respect	1088
to the racial, religious, sexual, military status, familial	1089
status, or ethnic composition of the block, neighborhood, or other	1090
area in which the housing accommodations are located, or induce or	1091
solicit, or attempt to induce or solicit, a housing accommodations	1092
listing, sale, or transaction by representing that the presence or	1093
anticipated presence of persons of any race, color, religion, sex,	1094
military status, familial status, ancestry, disability, or	1095
national origin, in the block, neighborhood, or other area will or	1096
may have results including, but not limited to, the following:	1097

(a) The lowering of property values;

1098

(b) A change in the racial, religious, sexual, military	1099
status, familial status, or ethnic composition of the block,	1100
neighborhood, or other area;	1101

(c) An increase in criminal or antisocial behavior in the	1102
block, neighborhood, or other area;	1103

(d) A decline in the quality of the schools serving the	1104
block, neighborhood, or other area.	1105

(11) Deny any person access to or membership or participation	1106
in any multiple-listing service, real estate brokers'	1107
organization, or other service, organization, or facility relating	1108
to the business of selling or renting housing accommodations, or	1109
discriminate against any person in the terms or conditions of that	1110
access, membership, or participation, on account of race, color,	1111
religion, sex, military status, familial status, national origin,	1112
disability, or ancestry;	1113

(12) Coerce, intimidate, threaten, or interfere with any	1114
person in the exercise or enjoyment of, or on account of that	1115
person's having exercised or enjoyed or having aided or encouraged	1116
any other person in the exercise or enjoyment of, any right	1117
granted or protected by division (H) of this section;	1118

(13) Discourage or attempt to discourage the purchase by a	1119
prospective purchaser of housing accommodations, by representing	1120
that any block, neighborhood, or other area has undergone or might	1121
undergo a change with respect to its religious, racial, sexual,	1122
military status, familial status, or ethnic composition;	1123

(14) Refuse to sell, transfer, assign, rent, lease, sublease,	1124
or finance, or otherwise deny or withhold, a burial lot from any	1125
person because of the race, color, sex, military status, familial	1126
status, age, ancestry, disability, or national origin of any	1127
prospective owner or user of the lot;	1128

(15) Discriminate in the sale or rental of, or otherwise make	1129
unavailable or deny, housing accommodations to any buyer or renter	1130
because of a disability of any of the following:	1131

(a) The buyer or renter;

1132

(b) A person residing in or intending to reside in the	1133
housing accommodations after they are sold, rented, or made	1134
available;	1135

(c) Any individual associated with the person described in	1136
division (H)(15)(b) of this section.	1137

(16) Discriminate in the terms, conditions, or privileges of	1138
the sale or rental of housing accommodations to any person or in	1139
the provision of services or facilities to any person in	1140
connection with the housing accommodations because of a disability	1141
of any of the following:	1142

(a) That person;

1143

(b) A person residing in or intending to reside in the	1144
housing accommodations after they are sold, rented, or made	1145
available;	1146

(c) Any individual associated with the person described in	1147
division (H)(16)(b) of this section.	1148

(17) Except as otherwise provided in division (H)(17) of this	1149
section, make an inquiry to determine whether an applicant for the	1150
sale or rental of housing accommodations, a person residing in or	1151
intending to reside in the housing accommodations after they are	1152
sold, rented, or made available, or any individual associated with	1153
that person has a disability, or make an inquiry to determine the	1154
nature or severity of a disability of the applicant or such a	1155
person or individual. The following inquiries may be made of all	1156
applicants for the sale or rental of housing accommodations,	1157
regardless of whether they have disabilities:	1158

(a) An inquiry into an applicant's ability to meet the	1159
requirements of ownership or tenancy;	1160

(b) An inquiry to determine whether an applicant is qualified	1161
for housing accommodations available only to persons with	1162
disabilities or persons with a particular type of disability;	1163

(c) An inquiry to determine whether an applicant is qualified	1164
for a priority available to persons with disabilities or persons	1165
with a particular type of disability;	1166

(d) An inquiry to determine whether an applicant currently	1167
uses a controlled substance in violation of section 2925.11 of the	1168
Revised Code or a substantively comparable municipal ordinance;	1169

(e) An inquiry to determine whether an applicant at any time	1170
has been convicted of or pleaded guilty to any offense, an element	1171
of which is the illegal sale, offer to sell, cultivation,	1172
manufacture, other production, shipment, transportation, delivery,	1173
or other distribution of a controlled substance.	1174

(18)(a) Refuse to permit, at the expense of a person with a	1175
disability, reasonable modifications of existing housing	1176
accommodations that are occupied or to be occupied by the person	1177
with a disability, if the modifications may be necessary to afford	1178
the person with a disability full enjoyment of the housing	1179
accommodations. This division does not preclude a landlord of	1180
housing accommodations that are rented or to be rented to a	1181
disabled tenant from conditioning permission for a proposed	1182
modification upon the disabled tenant's doing one or more of the	1183
following:	1184

(i) Providing a reasonable description of the proposed	1185
modification and reasonable assurances that the proposed	1186
modification will be made in a workerlike manner and that any	1187
required building permits will be obtained prior to the	1188
commencement of the proposed modification;	1189

(ii) Agreeing to restore at the end of the tenancy the	1190
interior of the housing accommodations to the condition they were	1191
in prior to the proposed modification, but subject to reasonable	1192
wear and tear during the period of occupancy, if it is reasonable	1193
for the landlord to condition permission for the proposed	1194
modification upon the agreement;	1195

(iii) Paying into an interest-bearing escrow account that is	1196
in the landlord's name, over a reasonable period of time, a	1197
reasonable amount of money not to exceed the projected costs at	1198
the end of the tenancy of the restoration of the interior of the	1199
housing accommodations to the condition they were in prior to the	1200
proposed modification, but subject to reasonable wear and tear	1201
during the period of occupancy, if the landlord finds the account	1202
reasonably necessary to ensure the availability of funds for the	1203
restoration work. The interest earned in connection with an escrow	1204
account described in this division shall accrue to the benefit of	1205
the disabled tenant who makes payments into the account.	1206

(b) A landlord shall not condition permission for a proposed	1207
modification upon a disabled tenant's payment of a security	1208
deposit that exceeds the customarily required security deposit of	1209
all tenants of the particular housing accommodations.	1210

(19) Refuse to make reasonable accommodations in rules,	1211
policies, practices, or services when necessary to afford a person	1212
with a disability equal opportunity to use and enjoy a dwelling	1213
unit, including associated public and common use areas;	1214

(20) Fail to comply with the standards and rules adopted	1215
under division (A) of section 3781.111 of the Revised Code;	1216

(21) Discriminate against any person in the selling,	1217
brokering, or appraising of real property because of race, color,	1218
religion, sex, military status, familial status, ancestry,	1219
disability, or national origin;	1220

(22) Fail to design and construct covered multifamily	1221
dwellings for first occupancy on or after June 30, 1992, in	1222
accordance with the following conditions:	1223

(a) The dwellings shall have at least one building entrance	1224
on an accessible route, unless it is impractical to do so because	1225
of the terrain or unusual characteristics of the site.	1226

(b) With respect to dwellings that have a building entrance	1227
on an accessible route, all of the following apply:	1228

(i) The public use areas and common use areas of the	1229
dwellings shall be readily accessible to and usable by persons	1230
with a disability.	1231

(ii) All the doors designed to allow passage into and within	1232
all premises shall be sufficiently wide to allow passage by	1233
persons with a disability who are in wheelchairs.	1234

(iii) All premises within covered multifamily dwelling units	1235
shall contain an accessible route into and through the dwelling;	1236
all light switches, electrical outlets, thermostats, and other	1237
environmental controls within such units shall be in accessible	1238
locations; the bathroom walls within such units shall contain	1239
reinforcements to allow later installation of grab bars; and the	1240
kitchens and bathrooms within such units shall be designed and	1241
constructed in a manner that enables an individual in a wheelchair	1242
to maneuver about such rooms.	1243

For purposes of division (H)(22) of this section, "covered	1244
multifamily dwellings" means buildings consisting of four or more	1245
units if such buildings have one or more elevators and ground	1246
floor units in other buildings consisting of four or more units.	1247

(I) For any person to discriminate in any manner against any	1248
other person because that person has opposed any unlawful	1249
discriminatory practice defined in this section or because that	1250
person has made a charge, testified, assisted, or participated in	1251
any manner in any investigation, proceeding, or hearing under	1252
sections 4112.01 to 4112.07 of the Revised Code.	1253

(J) For any person to aid, abet, incite, compel, or coerce	1254
the doing of any act declared by this section to be an unlawful	1255
discriminatory practice, to obstruct or prevent any person from	1256
complying with this chapter or any order issued under it, or to	1257
attempt directly or indirectly to commit any act declared by this	1258
section to be an unlawful discriminatory practice.	1259

(K)(1) Nothing in division (H) of this section shall bar any	1260
religious or denominational institution or organization, or any	1261
nonprofit charitable or educational organization that is operated,	1262
supervised, or controlled by or in connection with a religious	1263
organization, from limiting the sale, rental, or occupancy of	1264
housing accommodations that it owns or operates for other than a	1265
commercial purpose to persons of the same religion, or from giving	1266
preference in the sale, rental, or occupancy of such housing	1267
accommodations to persons of the same religion, unless membership	1268
in the religion is restricted on account of race, color, or	1269
national origin.	1270

(2) Nothing in division (H) of this section shall bar any	1271
bona fide private or fraternal organization that, incidental to	1272
its primary purpose, owns or operates lodgings for other than a	1273
commercial purpose, from limiting the rental or occupancy of the	1274
lodgings to its members or from giving preference to its members.	1275

(3) Nothing in division (H) of this section limits the	1276
applicability of any reasonable local, state, or federal	1277
restrictions regarding the maximum number of occupants permitted	1278
to occupy housing accommodations. Nothing in that division	1279
prohibits the owners or managers of housing accommodations from	1280
implementing reasonable occupancy standards based on the number	1281
and size of sleeping areas or bedrooms and the overall size of a	1282
dwelling unit, provided that the standards are not implemented to	1283
circumvent the purposes of this chapter and are formulated,	1284
implemented, and interpreted in a manner consistent with this	1285
chapter and any applicable local, state, or federal restrictions	1286
regarding the maximum number of occupants permitted to occupy	1287
housing accommodations.	1288

(4) Nothing in division (H) of this section requires that	1289
housing accommodations be made available to an individual whose	1290
tenancy would constitute a direct threat to the health or safety	1291
of other individuals or whose tenancy would result in substantial	1292
physical damage to the property of others.	1293

(5) Nothing in division (H) of this section pertaining to	1294
discrimination on the basis of familial status shall be construed	1295
to apply to any of the following:	1296

(a) Housing accommodations provided under any state or	1297
federal program that have been determined under the "Fair Housing	1298
Amendments Act of 1988," 102 Stat. 1623, 42 U.S.C.A. 3607, as	1299
amended, to be specifically designed and operated to assist	1300
elderly persons;	1301

(b) Housing accommodations intended for and solely occupied	1302
by persons who are sixty-two years of age or older;	1303

(c) Housing accommodations intended and operated for	1304
occupancy by at least one person who is fifty-five years of age or	1305
older per unit, as determined under the "Fair Housing Amendments	1306
Act of 1988," 102 Stat. 1623, 42 U.S.C.A. 3607, as amended.	1307

(L) Nothing in divisions (A) to (E) of this section shall be	1308
construed to require a person with a disability to be employed or	1309
trained under circumstances that would significantly increase the	1310
occupational hazards affecting either the person with a	1311
disability, other employees, the general public, or the facilities	1312
in which the work is to be performed, or to require the employment	1313
or training of a person with a disability in a job that requires	1314
the person with a disability routinely to undertake any task, the	1315
performance of which is substantially and inherently impaired by	1316
the person's disability.	1317

(M) Nothing in divisions (H)(1) to (18) of this section shall	1318
be construed to require any person selling or renting property to	1319
modify the property in any way or to exercise a higher degree of	1320
care for a person with a disability, to relieve any person with a	1321
disability of any obligation generally imposed on all persons	1322
regardless of disability in a written lease, rental agreement, or	1323
contract of purchase or sale, or to forbid distinctions based on	1324
the inability to fulfill the terms and conditions, including	1325
financial obligations, of the lease, agreement, or contract.	1326

(N) An aggrieved individual may enforce the individual's	1327
rights relative to discrimination on the basis of age as provided	1328
for in this section by instituting a civil action, within one	1329
hundred eighty days after the alleged unlawful discriminatory	1330
practice occurred, in any court with jurisdiction for any legal or	1331
equitable relief that will effectuate the individual's rights.	1332

A person who files a civil action under this division is	1333
barred, with respect to the practices complained of, from	1334
instituting a civil action under section 4112.14 of the Revised	1335
Code and from filing a charge with the commission under section	1336
4112.05 of the Revised Code.	1337

(O) With regard to age, it shall not be an unlawful	1338
discriminatory practice and it shall not constitute a violation of	1339
division (A) of section 4112.14 of the Revised Code for any	1340
employer, employment agency, joint labor-management committee	1341
controlling apprenticeship training programs, or labor	1342
organization to do any of the following:	1343

(1) Establish bona fide employment qualifications reasonably	1344
related to the particular business or occupation that may include	1345
standards for skill, aptitude, physical capability, intelligence,	1346
education, maturation, and experience;	1347

(2) Observe the terms of a bona fide seniority system or any	1348
bona fide employee benefit plan, including, but not limited to, a	1349
retirement, pension, or insurance plan, that is not a subterfuge	1350
to evade the purposes of this section. However, no such employee	1351
benefit plan shall excuse the failure to hire any individual, and	1352
no such seniority system or employee benefit plan shall require or	1353
permit the involuntary retirement of any individual, because of	1354
the individual's age except as provided for in the "Age	1355
Discrimination in Employment Act Amendment of 1978," 92 Stat. 189,	1356
29 U.S.C.A. 623, as amended by the "Age Discrimination in	1357
Employment Act Amendments of 1986," 100 Stat. 3342, 29 U.S.C.A.	1358
623, as amended.	1359

(3) Retire an employee who has attained sixty-five years of	1360
age who, for the two-year period immediately before retirement, is	1361
employed in a bona fide executive or a high policymaking position,	1362
if the employee is entitled to an immediate nonforfeitable annual	1363
retirement benefit from a pension, profit-sharing, savings, or	1364
deferred compensation plan, or any combination of those plans, of	1365
the employer of the employee, which equals, in the aggregate, at	1366
least forty-four thousand dollars, in accordance with the	1367
conditions of the "Age Discrimination in Employment Act Amendment	1368
of 1978," 92 Stat. 189, 29 U.S.C.A. 631, as amended by the "Age	1369
Discrimination in Employment Act Amendments of 1986," 100 Stat.	1370
3342, 29 U.S.C.A. 631, as amended;	1371

(4) Observe the terms of any bona fide apprenticeship program	1372
if the program is registered with the Ohio apprenticeship council	1373
pursuant to sections 4139.01 to 4139.06 of the Revised Code and is	1374
approved by the federal committee on apprenticeship of the United	1375
States department of labor.	1376

(P) Nothing in this chapter prohibiting age discrimination	1377
and nothing in division (A) of section 4112.14 of the Revised Code	1378
shall be construed to prohibit the following:	1379

(1) The designation of uniform age the attainment of which is	1380
necessary for public employees to receive pension or other	1381
retirement benefits pursuant to Chapter 145., 742., 3307., 3309.,	1382
or 5505. of the Revised Code;	1383

(2) The mandatory retirement of uniformed patrol officers of	1384
the state highway patrol as provided in section 5505.16 of the	1385
Revised Code;	1386

(3) The maximum age requirements for appointment as a patrol	1387
officer in the state highway patrol established by section 5503.01	1388
of the Revised Code;	1389

(4) The maximum age requirements established for original	1390
appointment to a police department or fire department in sections	1391
124.41 and 124.42 of the Revised Code;	1392

(5) Any maximum age not in conflict with federal law that may	1393
be established by a municipal charter, municipal ordinance, or	1394
resolution of a board of township trustees for original	1395
appointment as a police officer or firefighter;	1396

(6) Any mandatory retirement provision not in conflict with	1397
federal law of a municipal charter, municipal ordinance, or	1398
resolution of a board of township trustees pertaining to police	1399
officers and firefighters;	1400

(7) Until January 1, 1994, the mandatory retirement of any	1401
employee who has attained seventy years of age and who is serving	1402
under a contract of unlimited tenure, or similar arrangement	1403
providing for unlimited tenure, at an institution of higher	1404
education as defined in the "Education Amendments of 1980," 94	1405
Stat. 1503, 20 U.S.C.A. 1141(a).	1406

(Q)(1)(a) Except as provided in division (Q)(1)(b) of this	1407
section, for purposes of divisions (A) to (E) of this section, a	1408
disability does not include any physiological disorder or	1409
condition, mental or psychological disorder, or disease or	1410
condition caused by an illegal use of any controlled substance by	1411
an employee, applicant, or other person, if an employer,	1412
employment agency, personnel placement service, labor	1413
organization, or joint labor-management committee acts on the	1414
basis of that illegal use.	1415

(b) Division (Q)(1)(a) of this section does not apply to an	1416
employee, applicant, or other person who satisfies any of the	1417
following:	1418

(i) The employee, applicant, or other person has successfully	1419
completed a supervised drug rehabilitation program and no longer	1420
is engaging in the illegal use of any controlled substance, or the	1421
employee, applicant, or other person otherwise successfully has	1422
been rehabilitated and no longer is engaging in that illegal use.	1423

(ii) The employee, applicant, or other person is	1424
participating in a supervised drug rehabilitation program and no	1425
longer is engaging in the illegal use of any controlled substance.	1426

(iii) The employee, applicant, or other person is erroneously	1427
regarded as engaging in the illegal use of any controlled	1428
substance, but the employee, applicant, or other person is not	1429
engaging in that illegal use.	1430

(2) Divisions (A) to (E) of this section do not prohibit an	1431
employer, employment agency, personnel placement service, labor	1432
organization, or joint labor-management committee from doing any	1433
of the following:	1434

(a) Adopting or administering reasonable policies or	1435
procedures, including, but not limited to, testing for the illegal	1436
use of any controlled substance, that are designed to ensure that	1437
an individual described in division (Q)(1)(b)(i) or (ii) of this	1438
section no longer is engaging in the illegal use of any controlled	1439
substance;	1440

(b) Prohibiting the illegal use of controlled substances and	1441
the use of alcohol at the workplace by all employees;	1442

(c) Requiring that employees not be under the influence of	1443
alcohol or not be engaged in the illegal use of any controlled	1444
substance at the workplace;	1445

(d) Requiring that employees behave in conformance with the	1446
requirements established under "The Drug-Free Workplace Act of	1447
1988," 102 Stat. 4304, 41 U.S.C.A. 701, as amended;	1448

(e) Holding an employee who engages in the illegal use of any	1449
controlled substance or who is an alcoholic to the same	1450
qualification standards for employment or job performance, and the	1451
same behavior, to which the employer, employment agency, personnel	1452
placement service, labor organization, or joint labor-management	1453
committee holds other employees, even if any unsatisfactory	1454
performance or behavior is related to an employee's illegal use of	1455
a controlled substance or alcoholism;	1456

(f) Exercising other authority recognized in the "Americans	1457
with Disabilities Act of 1990," 104 Stat. 327, 42 U.S.C.A. 12101,	1458
as amended, including, but not limited to, requiring employees to	1459
comply with any applicable federal standards.	1460

(3) For purposes of this chapter, a test to determine the	1461
illegal use of any controlled substance does not include a medical	1462
examination.	1463

(4) Division (Q) of this section does not encourage,	1464
prohibit, or authorize, and shall not be construed as encouraging,	1465
prohibiting, or authorizing, the conduct of testing for the	1466
illegal use of any controlled substance by employees, applicants,	1467
or other persons, or the making of employment decisions based on	1468
the results of that type of testing.	1469

Sec. 4112.021. (A) As used in this section:

1470

(1) "Credit" means the right granted by a creditor to a	1471
person to defer payment of a debt, to incur debt and defer its	1472
payment, or to purchase property or services and defer payment for	1473
the property or services.	1474

(2) "Creditor" means any person who regularly extends,	1475
renews, or continues credit, any person who regularly arranges for	1476
the extension, renewal, or continuation of credit, or any assignee	1477
of an original creditor who participates in the decision to	1478
extend, renew, or continue credit, whether or not any interest or	1479
finance charge is required.	1480

(3) "Credit reporting agency" means any person who, for	1481
monetary fees or dues or on a cooperative nonprofit basis,	1482
regularly assembles or evaluates credit information for the	1483
purpose of furnishing credit reports to creditors.	1484

(4) "Age" means any age of eighteen years or older.

1485

(B) It shall be an unlawful discriminatory practice:

1486

(1) For any creditor to do any of the following:

1487

(a) Discriminate against any applicant for credit in the	1488
granting, withholding, extending, or renewing of credit, or in the	1489
fixing of the rates, terms, or conditions of any form of credit,	1490
on the basis of race, color, religion, age, sex, military status,	1491
marital status, national origin, disability, or ancestry, except	1492
that this division shall not apply with respect to age in any real	1493
estate transaction between a financial institution, a dealer in	1494
intangibles, or an insurance company as defined in section 5725.01	1495
of the Revised Code and its customers;	1496

(b) Use or make any inquiry as to race, color, religion, age,	1497
sex, military status, marital status, national origin, disability,	1498
or ancestry for the purpose of limiting or specifying those	1499
persons to whom credit will be granted, except that an inquiry of	1500
marital status does not constitute discrimination for the purposes	1501
of this section if the inquiry is made for the purpose of	1502
ascertaining the creditor's rights and remedies applicable to the	1503
particular extension of credit, and except that creditors are	1504
excepted from this division with respect to any inquiry,	1505
elicitation of information, record, or form of application	1506
required of a particular creditor by any instrumentality or agency	1507
of the United States, or required of a particular creditor by any	1508
agency or instrumentality to enforce the "Civil Rights Act of	1509
1968," 82 Stat. 84, 85, 42 U.S.C.A. 3608(c);	1510

(c) Refuse to consider the sources of income of an applicant	1511
for credit, or disregard or ignore the income of an applicant, in	1512
whole or in part, on the basis of race, color, religion, age, sex,	1513
military status, marital status, disability, national origin, or	1514
ancestry;	1515

(d) Refuse to grant credit to an individual in any name that	1516
individual customarily uses, if it has been determined in the	1517
normal course of business that the creditor will grant credit to	1518
the individual;	1519

(e) Impose any special requirements or conditions, including,	1520
but not limited to, a requirement for co-obligors or	1521
reapplication, upon any applicant or class of applicants on the	1522
basis of race, color, religion, age, sex, military status, marital	1523
status, national origin, disability, or ancestry in circumstances	1524
where similar requirements or conditions are not imposed on other	1525
applicants similarly situated, unless the special requirements or	1526
conditions that are imposed with respect to age are the result of	1527
a real estate transaction exempted under division (B)(1)(a) of	1528
this section or are the result of programs that grant preferences	1529
to certain age groups administered by instrumentalities or	1530
agencies of the United States, a state, or a political subdivision	1531
of a state;	1532

(f) Fail or refuse to provide an applicant for credit a	1533
written statement of the specific reasons for rejection of the	1534
application if requested in writing by the applicant within sixty	1535
days of the rejection. The creditor shall provide the written	1536
statement of the specific reason for rejection within thirty days	1537
after receipt of a request of that nature. For purposes of this	1538
section, a statement that the applicant was rejected solely on the	1539
basis of information received from a credit reporting agency or	1540
because the applicant failed to meet the standards required by the	1541
creditor's credit scoring system, uniformly applied, shall	1542
constitute a specific reason for rejection.	1543

(g) Fail or refuse to print on or firmly attach to each	1544
application for credit, in a type size no smaller than that used	1545
throughout most of the application form, the following notice:	1546
"The Ohio laws against discrimination require that all creditors	1547
make credit equally available to all credit worthy customers, and	1548
that credit reporting agencies maintain separate credit histories	1549
on each individual upon request. The Ohio civil rights commission	1550
administers compliance with this law." This notice is not required	1551
to be included in applications that have a multi-state	1552
distribution if the notice is mailed to the applicant with the	1553
notice of acceptance or rejection of the application.	1554

(h) Fail or refuse on the basis of race, color, religion,	1555
age, sex, military status, marital status, national origin,	1556
disability, or ancestry to maintain, upon the request of the	1557
individual, a separate account for each individual to whom credit	1558
is extended;	1559

(i) Fail or refuse on the basis of race, color, religion,	1560
age, sex, military status, marital status, national origin,	1561
disability, or ancestry to maintain records on any account	1562
established after November 1, 1976, to furnish information on the	1563
accounts to credit reporting agencies in a manner that clearly	1564
designates the contractual liability for repayment as indicated on	1565
the application for the account, and, if more than one individual	1566
is contractually liable for repayment, to maintain records and	1567
furnish information in the name of each individual. This division	1568
does not apply to individuals who are contractually liable only if	1569
the primary party defaults on the account.	1570

(2) For any credit reporting agency to do any of the	1571
following:	1572

(a) Fail or refuse on the basis of race, color, religion,	1573
age, sex, military status, marital status, national origin,	1574
disability, or ancestry to maintain, upon the request of the	1575
individual, a separate file on each individual about whom	1576
information is assembled or evaluated;	1577

(b) Fail or refuse on the basis of race, color, religion,	1578
age, sex, military status, marital status, national origin,	1579
disability, or ancestry to clearly note, maintain, and report any	1580
information furnished it under division (B)(1)(i) of this section.	1581

(C) This section does not prohibit a creditor from requesting	1582
the signature of both spouses to create a valid lien, pass clear	1583
title, or waive inchoate rights to property.	1584

(D) The rights granted by this section may be enforced by	1585
aggrieved individuals by filing a civil action in a court of	1586
common pleas within one hundred eighty days after the alleged	1587
unlawful discriminatory practice occurred. Upon application by the	1588
plaintiff and in circumstances that the court considers just, the	1589
court in which a civil action under this section is brought may	1590
appoint an attorney for the plaintiff and may authorize the	1591
commencement of a civil action upon proper showing without the	1592
payment of costs. If the court finds that an unlawful	1593
discriminatory practice prohibited by this section occurred or is	1594
about to occur, the court may grant relief that it considers	1595
appropriate, including a permanent or temporary injunction,	1596
temporary restraining order, or other order, and may award to the	1597
plaintiff compensatory and punitive damages of not less than one	1598
hundred dollars, together with attorney's fees and court costs.	1599

(E) Nothing contained in this section shall bar a creditor	1600
from reviewing an application for credit on the basis of	1601
established criteria used in the normal course of business for the	1602
determination of the credit worthiness of the individual applicant	1603
for credit, including the credit history of the applicant.	1604

Sec. 4112.023. The decision of Fisher v. Peters, 249 F.3d 433	1605
(6th Cir. 2001), which held that if a person's civilian job is	1606
inherently military, the person must pursue military, rather than	1607
civilian, channels when pursuing employment discrimination claims,	1608
shall be applied when construing the prohibitions contained in	1609
this chapter against discrimination on the basis of a person's	1610
military status.	1611

Sec. 4112.04. (A) The commission shall do all of the	1612
following:	1613

(1) Establish and maintain a principal office in the city of	1614
Columbus and any other offices within the state that it considers	1615
necessary;	1616

(2) Appoint an executive director who shall serve at the	1617
pleasure of the commission and be its principal administrative	1618
officer. The executive director shall be paid a salary fixed	1619
pursuant to Chapter 124. of the Revised Code.	1620

(3) Appoint hearing examiners and other employees and agents	1621
who it considers necessary and prescribe their duties subject to	1622
Chapter 124. of the Revised Code;	1623

(4) Adopt, promulgate, amend, and rescind rules to effectuate	1624
the provisions of this chapter and the policies and practice of	1625
the commission in connection with this chapter;	1626

(5) Formulate policies to effectuate the purposes of this	1627
chapter and make recommendations to agencies and officers of the	1628
state or political subdivisions to effectuate the policies;	1629

(6) Receive, investigate, and pass upon written charges made	1630
under oath of unlawful discriminatory practices;	1631

(7) Make periodic surveys of the existence and effect of	1632
discrimination because of race, color, religion, sex, military	1633
status, familial status, national origin, disability, age, or	1634
ancestry on the enjoyment of civil rights by persons within the	1635
state;	1636

(8) Report, from time to time, but not less than once a year,	1637
to the general assembly and the governor, describing in detail the	1638
investigations, proceedings, and hearings it has conducted and	1639
their outcome, the decisions it has rendered, and the other work	1640
performed by it, which report shall include a copy of any surveys	1641
prepared pursuant to division (A)(7) of this section and shall	1642
include the recommendations of the commission as to legislative or	1643
other remedial action;	1644

(9) Prepare a comprehensive educational program, in	1645
cooperation with the department of education, for the students of	1646
the public schools of this state and for all other residents of	1647
this state that is designed to eliminate prejudice on the basis of	1648
race, color, religion, sex, military status, familial status,	1649
national origin, disability, age, or ancestry in this state, to	1650
further good will among those groups, and to emphasize the origin	1651
of prejudice against those groups, its harmful effects, and its	1652
incompatibility with American principles of equality and fair	1653
play;	1654

(10) Receive progress reports from agencies,	1655
instrumentalities, institutions, boards, commissions, and other	1656
entities of this state or any of its political subdivisions and	1657
their agencies, instrumentalities, institutions, boards,	1658
commissions, and other entities regarding affirmative action	1659
programs for the employment of persons against whom discrimination	1660
is prohibited by this chapter, or regarding any affirmative	1661
housing accommodations programs developed to eliminate or reduce	1662
an imbalance of race, color, religion, sex, military status,	1663
familial status, national origin, disability, or ancestry. All	1664
agencies, instrumentalities, institutions, boards, commissions,	1665
and other entities of this state or its political subdivisions,	1666
and all political subdivisions, that have undertaken affirmative	1667
action programs pursuant to a conciliation agreement with the	1668
commission, an executive order of the governor, any federal	1669
statute or rule, or an executive order of the president of the	1670
United States shall file progress reports with the commission	1671
annually on or before the first day of November. The commission	1672
shall analyze and evaluate the progress reports and report its	1673
findings annually to the general assembly on or before the	1674
thirtieth day of January of the year immediately following the	1675
receipt of the reports.	1676

(B) The commission may do any of the following:

1677

(1) Meet and function at any place within the state;

1678

(2) Initiate and undertake on its own motion investigations	1679
of problems of employment or housing accommodations	1680
discrimination;	1681

(3) Hold hearings, subpoena witnesses, compel their	1682
attendance, administer oaths, take the testimony of any person	1683
under oath, require the production for examination of any books	1684
and papers relating to any matter under investigation or in	1685
question before the commission, and make rules as to the issuance	1686
of subpoenas by individual commissioners.	1687

(a) In conducting a hearing or investigation, the commission	1688
shall have access at all reasonable times to premises, records,	1689
documents, individuals, and other evidence or possible sources of	1690
evidence and may examine, record, and copy the premises, records,	1691
documents, and other evidence or possible sources of evidence and	1692
take and record the testimony or statements of the individuals as	1693
reasonably necessary for the furtherance of the hearing or	1694
investigation. In investigations, the commission shall comply with	1695
the fourth amendment to the United States Constitution relating to	1696
unreasonable searches and seizures. The commission or a member of	1697
the commission may issue subpoenas to compel access to or the	1698
production of premises, records, documents, and other evidence or	1699
possible sources of evidence or the appearance of individuals, and	1700
may issue interrogatories to a respondent, to the same extent and	1701
subject to the same limitations as would apply if the subpoenas or	1702
interrogatories were issued or served in aid of a civil action in	1703
a court of common pleas.	1704

(b) Upon written application by a respondent, the commission	1705
shall issue subpoenas in its name to the same extent and subject	1706
to the same limitations as subpoenas issued by the commission.	1707
Subpoenas issued at the request of a respondent shall show on	1708
their face the name and address of the respondent and shall state	1709
that they were issued at the respondent's request.	1710

(c) Witnesses summoned by subpoena of the commission are	1711
entitled to the same witness and mileage fees as are witnesses in	1712
proceedings in a court of common pleas.	1713

(d) Within five days after service of a subpoena upon any	1714
person, the person may petition the commission to revoke or modify	1715
the subpoena. The commission shall grant the petition if it finds	1716
that the subpoena requires an appearance or attendance at an	1717
unreasonable time or place, that it requires production of	1718
evidence that does not relate to any matter before the commission,	1719
that it does not describe with sufficient particularity the	1720
evidence to be produced, that compliance would be unduly onerous,	1721
or for other good reason.	1722

(e) In case of contumacy or refusal to obey a subpoena, the	1723
commission or person at whose request it was issued may petition	1724
for its enforcement in the court of common pleas in the county in	1725
which the person to whom the subpoena was addressed resides, was	1726
served, or transacts business.	1727

(4) Create local or statewide advisory agencies and	1728
conciliation councils to aid in effectuating the purposes of this	1729
chapter. The commission may itself, or it may empower these	1730
agencies and councils to, do either or both of the following:	1731

(a) Study the problems of discrimination in all or specific	1732
fields of human relationships when based on race, color, religion,	1733
sex, military status, familial status, national origin,	1734
disability, age, or ancestry;	1735

(b) Foster through community effort, or otherwise, good will	1736
among the groups and elements of the population of the state.	1737

The agencies and councils may make recommendations to the	1738
commission for the development of policies and procedures in	1739
general. They shall be composed of representative citizens who	1740
shall serve without pay, except that reimbursement for actual and	1741
necessary traveling expenses shall be made to citizens who serve	1742
on a statewide agency or council.	1743

(5) Issue any publications and the results of investigations	1744
and research that in its judgment will tend to promote good will	1745
and minimize or eliminate discrimination because of race, color,	1746
religion, sex, military status, familial status, national origin,	1747
disability, age, or ancestry.	1748

Sec. 4112.05. (A) The commission, as provided in this	1749
section, shall prevent any person from engaging in unlawful	1750
discriminatory practices, provided that, before instituting the	1751
formal hearing authorized by division (B) of this section, it	1752
shall attempt, by informal methods of conference, conciliation,	1753
and persuasion, to induce compliance with this chapter.	1754

(B)(1) Any person may file a charge with the commission	1755
alleging that another person has engaged or is engaging in an	1756
unlawful discriminatory practice. In the case of a charge alleging	1757
an unlawful discriminatory practice described in division (A),	1758
(B), (C), (D), (E), (F), (G), (I), or (J) of section 4112.02 or in	1759
section 4112.021 or 4112.022 of the Revised Code, the charge shall	1760
be in writing and under oath and shall be filed with the	1761
commission within six months after the alleged unlawful	1762
discriminatory practice was committed. In the case of a charge	1763
alleging an unlawful discriminatory practice described in division	1764
(H) of section 4112.02 of the Revised Code, the charge shall be in	1765
writing and under oath and shall be filed with the commission	1766
within one year after the alleged unlawful discriminatory practice	1767
was committed.	1768

(2) Upon receiving a charge, the commission may initiate a	1769
preliminary investigation to determine whether it is probable that	1770
an unlawful discriminatory practice has been or is being engaged	1771
in. The commission also may conduct, upon its own initiative and	1772
independent of the filing of any charges, a preliminary	1773
investigation relating to any of the unlawful discriminatory	1774
practices described in division (A), (B), (C), (D), (E), (F), (I),	1775
or (J) of section 4112.02 or in section 4112.021 or 4112.022 of	1776
the Revised Code. Prior to a notification of a complainant under	1777
division (B)(4) of this section or prior to the commencement of	1778
informal methods of conference, conciliation, and persuasion under	1779
that division, the members of the commission and the officers and	1780
employees of the commission shall not make public in any manner	1781
and shall retain as confidential all information that was obtained	1782
as a result of or that otherwise pertains to a preliminary	1783
investigation other than one described in division (B)(3) of this	1784
section.	1785

(3)(a) Unless it is impracticable to do so and subject to its	1786
authority under division (B)(3)(d) of this section, the commission	1787
shall complete a preliminary investigation of a charge filed	1788
pursuant to division (B)(1) of this section that alleges an	1789
unlawful discriminatory practice described in division (H) of	1790
section 4112.02 of the Revised Code, and shall take one of the	1791
following actions, within one hundred days after the filing of the	1792
charge:	1793

(i) Notify the complainant and the respondent that it is not	1794
probable that an unlawful discriminatory practice described in	1795
division (H) of section 4112.02 of the Revised Code has been or is	1796
being engaged in and that the commission will not issue a	1797
complaint in the matter;	1798

(ii) Initiate a complaint and schedule it for informal	1799
methods of conference, conciliation, and persuasion;	1800

(iii) Initiate a complaint and refer it to the attorney	1801
general with a recommendation to seek a temporary or permanent	1802
injunction or a temporary restraining order. If this action is	1803
taken, the attorney general shall apply, as expeditiously as	1804
possible after receipt of the complaint, to the court of common	1805
pleas of the county in which the unlawful discriminatory practice	1806
allegedly occurred for the appropriate injunction or order, and	1807
the court shall hear and determine the application as	1808
expeditiously as possible.	1809

(b) If it is not practicable to comply with the requirements	1810
of division (B)(3)(a) of this section within the one-hundred-day	1811
period described in that division, the commission shall notify the	1812
complainant and the respondent in writing of the reasons for the	1813
noncompliance.	1814

(c) Prior to the issuance of a complaint under division	1815
(B)(3)(a)(ii) or (iii) of this section or prior to a notification	1816
of the complainant and the respondent under division (B)(3)(a)(i)	1817
of this section, the members of the commission and the officers	1818
and employees of the commission shall not make public in any	1819
manner and shall retain as confidential all information that was	1820
obtained as a result of or that otherwise pertains to a	1821
preliminary investigation of a charge filed pursuant to division	1822
(B)(1) of this section that alleges an unlawful discriminatory	1823
practice described in division (H) of section 4112.05 of the	1824
Revised Code.	1825

(d) Notwithstanding the types of action described in	1826
divisions (B)(3)(a)(ii) and (iii) of this section, prior to the	1827
issuance of a complaint or the referral of a complaint to the	1828
attorney general and prior to endeavoring to eliminate an unlawful	1829
discriminatory practice described in division (H) of section	1830
4112.02 of the Revised Code by informal methods of conference,	1831
conciliation, and persuasion, the commission may seek a temporary	1832
or permanent injunction or a temporary restraining order in the	1833
court of common pleas of the county in which the unlawful	1834
discriminatory practice allegedly occurred.	1835

(4) If the commission determines after a preliminary	1836
investigation other than one described in division (B)(3) of this	1837
section that it is not probable that an unlawful discriminatory	1838
practice has been or is being engaged in, it shall notify any	1839
complainant under division (B)(1) of this section that it has so	1840
determined and that it will not issue a complaint in the matter.	1841
If the commission determines after a preliminary investigation	1842
other than the one described in division (B)(3) of this section	1843
that it is probable that an unlawful discriminatory practice has	1844
been or is being engaged in, it shall endeavor to eliminate the	1845
practice by informal methods of conference, conciliation, and	1846
persuasion.	1847

(5) Nothing said or done during informal methods of	1848
conference, conciliation, and persuasion under this section shall	1849
be disclosed by any member of the commission or its staff or be	1850
used as evidence in any subsequent hearing or other proceeding.	1851
If, after a preliminary investigation and the use of informal	1852
methods of conference, conciliation, and persuasion under this	1853
section, the commission is satisfied that any unlawful	1854
discriminatory practice will be eliminated, it may treat the	1855
charge involved as being conciliated and enter that disposition on	1856
the records of the commission. If the commission fails to effect	1857
the elimination of an unlawful discriminatory practice by informal	1858
methods of conference, conciliation, and persuasion under this	1859
section and to obtain voluntary compliance with this chapter, the	1860
commission shall issue and cause to be served upon any person,	1861
including the respondent against whom a complainant has filed a	1862
charge pursuant to division (B)(1) of this section, a complaint	1863
stating the charges involved and containing a notice of an	1864
opportunity for a hearing before the commission, a member of the	1865
commission, or a hearing examiner at a place that is stated in the	1866
notice and that is located within the county in which the alleged	1867
unlawful discriminatory practice has occurred or is occurring or	1868
in which the respondent resides or transacts business. The hearing	1869
shall be held not less than thirty days after the service of the	1870
complaint upon the complainant, the aggrieved persons other than	1871
the complainant on whose behalf the complaint is issued, and the	1872
respondent, unless the complainant, an aggrieved person, or the	1873
respondent elects to proceed under division (A)(2) of section	1874
4112.051 of the Revised Code when that division is applicable. If	1875
a complaint pertains to an alleged unlawful discriminatory	1876
practice described in division (H) of section 4112.02 of the	1877
Revised Code, the complaint shall notify the complainant, an	1878
aggrieved person, and the respondent of the right of the	1879
complainant, an aggrieved person, or the respondent to elect to	1880
proceed with the administrative hearing process under this section	1881
or to proceed under division (A)(2) of section 4112.051 of the	1882
Revised Code.	1883

(6) The attorney general shall represent the commission at	1884
any hearing held pursuant to division (B)(5) of this section and	1885
shall present the evidence in support of the complaint.	1886

(7) Any complaint issued pursuant to division (B)(5) of this	1887
section after the filing of a charge under division (B)(1) of this	1888
section shall be so issued within one year after the complainant	1889
filed the charge with respect to an alleged unlawful	1890
discriminatory practice.	1891

(C) Any complaint issued pursuant to division (B) of this	1892
section may be amended by the commission, a member of the	1893
commission, or the hearing examiner conducting a hearing under	1894
division (B) of this section, at any time prior to or during the	1895
hearing. The respondent has the right to file an answer or an	1896
amended answer to the original and amended complaints and to	1897
appear at the hearing in person, by attorney, or otherwise to	1898
examine and cross-examine witnesses.	1899

(D) The complainant shall be a party to a hearing under	1900
division (B) of this section, and any person who is an	1901
indispensable party to a complete determination or settlement of a	1902
question involved in the hearing shall be joined. Any person who	1903
has or claims an interest in the subject of the hearing and in	1904
obtaining or preventing relief against the unlawful discriminatory	1905
practices complained of may be permitted, in the discretion of the	1906
person or persons conducting the hearing, to appear for the	1907
presentation of oral or written arguments.	1908

(E) In any hearing under division (B) of this section, the	1909
commission, a member of the commission, or the hearing examiner	1910
shall not be bound by the Rules of Evidence but, in ascertaining	1911
the practices followed by the respondent, shall take into account	1912
all reliable, probative, and substantial statistical or other	1913
evidence produced at the hearing that may tend to prove the	1914
existence of a predetermined pattern of employment or membership,	1915
provided that nothing contained in this section shall be construed	1916
to authorize or require any person to observe the proportion that	1917
persons of any race, color, religion, sex, military status,	1918
familial status, national origin, disability, age, or ancestry	1919
bear to the total population or in accordance with any criterion	1920
other than the individual qualifications of the applicant.	1921

(F) The testimony taken at a hearing under division (B) of	1922
this section shall be under oath and shall be reduced to writing	1923
and filed with the commission. Thereafter, in its discretion, the	1924
commission, upon the service of a notice upon the complainant and	1925
the respondent that indicates an opportunity to be present, may	1926
take further testimony or hear argument.	1927

(G)(1) If, upon all reliable, probative, and substantial	1928
evidence presented at a hearing under division (B) of this	1929
section, the commission determines that the respondent has engaged	1930
in, or is engaging in, any unlawful discriminatory practice,	1931
whether against the complainant or others, the commission shall	1932
state its findings of fact and conclusions of law and shall issue	1933
and, subject to the provisions of Chapter 119. of the Revised	1934
Code, cause to be served on the respondent an order requiring the	1935
respondent to cease and desist from the unlawful discriminatory	1936
practice, requiring the respondent to take any further affirmative	1937
or other action that will effectuate the purposes of this chapter,	1938
including, but not limited to, hiring, reinstatement, or upgrading	1939
of employees with or without back pay, or admission or restoration	1940
to union membership, and requiring the respondent to report to the	1941
commission the manner of compliance. If the commission directs	1942
payment of back pay, it shall make allowance for interim earnings.	1943
If it finds a violation of division (H) of section 4112.02 of the	1944
Revised Code, the commission additionally shall require the	1945
respondent to pay actual damages and reasonable attorney's fees,	1946
and may award to the complainant punitive damages as follows:	1947

(a) If division (G)(1)(b) or (c) of this section does not	1948
apply, punitive damages in an amount not to exceed ten thousand	1949
dollars;	1950

(b) If division (G)(1)(c) of this section does not apply and	1951
if the respondent has been determined by a final order of the	1952
commission or by a final judgment of a court to have committed one	1953
violation of division (H) of section 4112.02 of the Revised Code	1954
during the five-year period immediately preceding the date on	1955
which a complaint was issued pursuant to division (B) of this	1956
section, punitive damages in an amount not to exceed twenty-five	1957
thousand dollars;	1958

(c) If the respondent has been determined by a final order of	1959
the commission or by a final judgment of a court to have committed	1960
two or more violations of division (H) of section 4112.02 of the	1961
Revised Code during the seven-year period immediately preceding	1962
the date on which a complaint was issued pursuant to division (B)	1963
of this section, punitive damages in an amount not to exceed fifty	1964
thousand dollars.	1965

(2) Upon the submission of reports of compliance, the	1966
commission may issue a declaratory order stating that the	1967
respondent has ceased to engage in particular unlawful	1968
discriminatory practices.	1969

(H) If the commission finds that no probable cause exists for	1970
crediting charges of unlawful discriminatory practices or if, upon	1971
all the evidence presented at a hearing under division (B) of this	1972
section on a charge, the commission finds that a respondent has	1973
not engaged in any unlawful discriminatory practice against the	1974
complainant or others, it shall state its findings of fact and	1975
shall issue and cause to be served on the complainant an order	1976
dismissing the complaint as to the respondent. A copy of the order	1977
shall be delivered in all cases to the attorney general and any	1978
other public officers whom the commission considers proper.	1979

(I) Until the time period for appeal set forth in division	1980
(H) of section 4112.06 of the Revised Code expires, the	1981
commission, subject to the provisions of Chapter 119. of the	1982
Revised Code, at any time, upon reasonable notice, and in the	1983
manner it considers proper, may modify or set aside, in whole or	1984
in part, any finding or order made by it under this section.	1985

Sec. 4112.08. This chapter shall be construed liberally for	1986
the accomplishment of its purposes, and any law inconsistent with	1987
any provision of this chapter shall not apply. Nothing contained	1988
in this chapter shall be considered to repeal any of the	1989
provisions of any law of this state relating to discrimination	1990
because of race, color, religion, sex, military status, familial	1991
status, disability, national origin, age, or ancestry, except that	1992
any person filing a charge under division (B)(1) of section	1993
4112.05 of the Revised Code, with respect to the unlawful	1994
discriminatory practices complained of, is barred from instituting	1995
a civil action under section 4112.14 or division (N) of section	1996
4112.02 of the Revised Code.	1997

Sec. 4117.19. (A) Every employee organization that is	1998
certified or recognized as a representative of public employees	1999
under ~~Chapter 4117. of the Revised Code~~this chapter shall file	2000
with the state employment relations board a registration report	2001
that is signed by its president or other appropriate officer. The	2002
report shall be in a form prescribed by the board and accompanied	2003
by two copies of the employee organization's constitution and	2004
bylaws. The board shall accept a filing by a statewide, national,	2005
or international employee organization of its constitution and	2006
bylaws in lieu of a filing of the documents by each subordinate	2007
organization. The exclusive representative or other employee	2008
organization originally filing its constitution and bylaws shall	2009
report, promptly, to the board all changes or amendments to its	2010
constitution and bylaws.	2011

(B) Every employee organization shall file with the board an	2012
annual report. The report shall be in a form prescribed by the	2013
board and shall contain the following information:	2014

(1) The names and addresses of the organization, any parent	2015
organization or organizations with which it is affiliated, and all	2016
organizationwide officers;	2017

(2) The name and address of its local agent for service of	2018
process;	2019

(3) A general description of the public employees the	2020
organization represents or seeks to represent;	2021

(4) The amounts of the initiation fee and monthly dues	2022
members must pay;	2023

(5) A pledge, in a form prescribed by the board, that the	2024
organization will comply with the laws of the state and that it	2025
will accept members without regard to age, race, color, sex,	2026
creed, religion, ancestry, national origin, disability as defined	2027
in section 4112.01 of the Revised Code, military status as defined	2028
in that section, or physical disability as provided by law:	2029

(6) A financial report.

2030

(C) The constitution or bylaws of every employee organization	2031
shall do all of the following:	2032

(1) Require that the organization keep accurate accounts of	2033
all income and expenses, prepare an annual financial report, keep	2034
open for inspection by any member of the organization its	2035
accounts, and make loans to officers and agents only on terms and	2036
conditions available to all members;	2037

(2) Prohibit business or financial interests of its officers	2038
and agents, their spouses, minor children, parents, or otherwise,	2039
in conflict with the fiduciary obligation of such persons to the	2040
organization;	2041

(3) When specifically requested by the board, require every	2042
official who is designated as a fiscal officer of an employee	2043
organization and who is responsible for funds or other property of	2044
the organization or trust in which an organization is interested,	2045
or a subsidiary organization be bonded with the amount, scope, and	2046
form of the bond determined by the board;	2047

(4) Require periodic elections of officers by secret ballot	2048
subject to recognized safeguards concerning the equal right of all	2049
members to nominate, seek office, and vote in the elections, the	2050
right of individual members to participate in the affairs of the	2051
organization, and fair and equitable procedures in disciplinary	2052
actions.	2053

(D) The board shall prescribe rules necessary to govern the	2054
establishment and reporting of trusteeships over employee	2055
organizations. The establishment of trusteeships is permissible	2056
only if the constitution or bylaws of the organization set forth	2057
reasonable procedures.	2058

(E) The board may withhold certification of an employee	2059
organization that willfully refuses to register or file an annual	2060
report or that willfully refuses to comply with other provisions	2061
of this section. The board may revoke a certification of an	2062
employee organization for willfully failing to comply with this	2063
section. The board may enforce the prohibitions contained in this	2064
section by petitioning the court of common pleas of the county in	2065
which the violation occurs for an injunction. Persons complaining	2066
of a violation of this section shall file the complaint with the	2067
board.	2068

(F) Upon the written request to the board of any member of a	2069
certified employee organization and where the board determines the	2070
necessity for an audit, the board may require the employee	2071
organization to provide a certified audit of its financial	2072
records.	2073

(G) Any employee organization subject to the	2074
"Labor-Management Reporting and Disclosure Act of 1959," 73 Stat.	2075
519, 29 U.S.C.A., 401, as amended, may file copies with the board	2076
of all reports it is required to file under that act in lieu of	2077
compliance with all parts of this section other than division (A)	2078
of this section. The board shall accept a filing by a statewide,	2079
national, or international employee organization of its reports in	2080
lieu of a filing of such reports by each subordinate organization.	2081

Sec. 4503.571. Any person who has been awarded the purple	2082
heart may apply to the registrar of motor vehicles for the	2083
registration of any passenger car, noncommercial motor vehicle,	2084
recreational vehicle, or other vehicle of a class approved by the	2085
registrar that the person owns or leases. The application shall be	2086
accompanied by such documentary evidence in support of the award	2087
as the registrar may require. The application may be combined	2088
with a request for a special reserved license plate under section	2089
4503.40 or 4503.42 of the Revised Code.	2090

Upon receipt of an application for registration of a motor	2091
vehicle under this section and ~~the~~any required taxes ~~and fees~~,	2092
and upon presentation of the required supporting evidence of the	2093
award of the purple heart, the registrar shall issue to the	2094
applicant the appropriate motor vehicle registration and a set of	2095
license plates and a validation sticker, or a validation sticker	2096
alone when required by section 4503.191 of the Revised Code.	2097

In addition to the letters and numbers ordinarily inscribed	2098
on the license plates, the license plates shall be inscribed with	2099
the words "PURPLE HEART." The license plates shall bear county	2100
identification stickers that identify the county of registration	2101
by name or number.	2102

The license plates and validation stickers shall be issued	2103
~~upon~~without the payment of ~~the regular license~~any registration	2104
fee and service fee required by ~~section~~sections 4503.04, 4503.10,	2105
and 4503.102 of the Revised Code, and without the payment of any	2106
local motor vehicle license tax levied under Chapter 4504. of the	2107
Revised Code~~, and compliance~~. The applicant shall comply with all	2108
other applicable laws relating to the registration of motor	2109
vehicles. If the application is combined with a request for a	2110
special reserved license plate under section 4503.40 or 4503.42 of	2111
the Revised Code, the license plates and validation sticker shall	2112
be issued upon payment of ~~the fees and taxes referred to in this~~	2113
~~section and~~seventy-five per cent of the additional fee prescribed	2114
under section 4503.40 or 4503.42 of the Revised Code.	2115

No person who is not a recipient of the purple heart shall	2116
willfully and falsely represent that the person is a recipient of	2117
a purple heart for the purpose of obtaining license plates under	2118
this section. No person shall own a motor vehicle bearing license	2119
plates under this section unless the person is eligible to be	2120
issued those license plates.	2121

Sec. 4735.16. (A) Every real estate broker licensed under	2122
this chapter shall have and maintain a definite place of business	2123
in this state and shall erect or maintain a sign on the premises	2124
plainly stating that the licensee is a real estate broker. If the	2125
real estate broker maintains one or more branch offices, the real	2126
estate broker shall erect or maintain a sign at each branch office	2127
plainly stating that the licensee is a real estate broker.	2128

(B)(1) Any licensed real estate broker or salesperson who	2129
advertises to buy, sell, exchange, or lease real estate, or to	2130
engage in any act regulated by this chapter, including, but not	2131
limited to, any licensed real estate broker or salesperson who	2132
advertises to sell, exchange, or lease real estate that the	2133
licensee owns, shall be identified in the advertisement by name	2134
and by indicating that the licensee is a real estate broker or	2135
real estate salesperson. Except a real estate salesperson who	2136
advertises the sale, exchange, or lease of real estate that the	2137
salesperson owns and that is not listed for sale, exchange, or	2138
lease with a real estate broker, any real estate salesperson who	2139
advertises, as provided in this section, also shall indicate in	2140
the advertisement the name of the broker under whom the	2141
salesperson is licensed and the fact that the salesperson's broker	2142
is a real estate broker. The name of the broker shall be displayed	2143
in equal prominence with the name of the salesperson in the	2144
advertisement.	2145

(2) A real estate broker who is representing a seller under	2146
an exclusive right to sell or lease listing agreement shall not	2147
advertise such property to the public as "for sale by owner" or	2148
otherwise mislead the public to believe that the seller is not	2149
represented by a real estate broker.	2150

(3) If any real estate broker or real estate salesperson	2151
advertises in a manner other than as provided in this section or	2152
the rules adopted under this section, that advertisement is ~~prima-~~	2153
~~facie~~prima-facie evidence of a violation under division (A)(21)	2154
of section 4735.18 of the Revised Code.	2155

When the superintendent determines that prima-facie evidence	2156
of a violation of division (A)(21) of section 4735.18 of the	2157
Revised Code or any of the rules adopted thereunder exists, the	2158
superintendent may do either of the following:	2159

(a) Initiate disciplinary action under section 4735.051 of	2160
the Revised Code for a violation of division (A)(21) of section	2161
4735.18 of the Revised Code, in accordance with Chapter 119. of	2162
the Revised Code;	2163

(b) Personally, or by certified mail, serve a citation upon	2164
the licensee.	2165

(C)(1) Every citation served under this section shall give	2166
notice to the licensee of the alleged violation or violations	2167
charged and inform the licensee of the opportunity to request a	2168
hearing in accordance with Chapter 119. of the Revised Code. The	2169
citation also shall contain a statement of a fine of two hundred	2170
dollars per violation, not to exceed two thousand five hundred	2171
dollars per citation. All fines collected pursuant to this section	2172
shall be credited to the real estate recovery fund, created in the	2173
state treasury under section 4735.12 of the Revised Code.	2174

(2) If any licensee is cited three times within twelve	2175
consecutive months, the superintendent shall initiate disciplinary	2176
action pursuant to section 4735.051 of the Revised Code for any	2177
subsequent violation that occurs within the same twelve-month	2178
period.	2179

(3) If a licensee fails to request a hearing within thirty	2180
days of the date of service of the citation, or the licensee and	2181
the superintendent fail to reach an alternative agreement, the	2182
citation shall become final.	2183

(4) Unless otherwise indicated, the licensee named in a final	2184
citation must meet all requirements contained in the final	2185
citation within thirty days of the effective date of that	2186
citation.	2187

(5) The superintendent shall suspend automatically a	2188
licensee's license if the licensee fails to comply with division	2189
(C)(4) of this section.	2190

(D) A real estate broker or salesperson obtaining the	2191
signature of a party to a listing or other agreement involved in a	2192
real estate transaction shall furnish a copy of the listing or	2193
other agreement to the party immediately after obtaining the	2194
party's signature. Every broker's office shall prominently display	2195
in the same immediate area as licenses are displayed a statement	2196
that it is illegal to discriminate against any person because of	2197
race, color, religion, sex, familial status as defined in section	2198
4112.01 of the Revised Code, national origin, military status as	2199
defined in that section, disability as defined in that section, or	2200
ancestry in the sale or rental of housing or residential lots, in	2201
advertising the sale or rental of housing, in the financing of	2202
housing, or in the provision of real estate brokerage services and	2203
that blockbusting also is illegal. The statement shall bear the	2204
United States department of housing and urban development equal	2205
housing logo, shall contain the information that the broker and	2206
the broker's salespersons are licensed by the division of real	2207
estate and professional licensing and that the division can assist	2208
with any consumer complaints or inquiries, and shall explain the	2209
provisions of section 4735.12 of the Revised Code. The statement	2210
shall provide the division's address and telephone number. The	2211
Ohio real estate commission shall provide by rule for the wording	2212
and size of the statement. The pamphlet required under section	2213
4735.03 of the Revised Code shall contain the same statement that	2214
is required on the statement displayed as provided in this section	2215
and shall be made available by real estate brokers and	2216
salespersons to their clients. The commission shall provide the	2217
wording and size of the pamphlet.	2218

Sec. 4735.55. (A) Each written agency agreement shall	2219
contain all of the following:	2220

(1) An expiration date;

2221

(2) A statement that it is illegal, pursuant to the Ohio fair	2222
housing law, division (H) of section 4112.02 of the Revised Code,	2223
and the federal fair housing law, 42 U.S.C.A. 3601, to refuse to	2224
sell, transfer, assign, rent, lease, sublease, or finance housing	2225
accommodations, refuse to negotiate for the sale or rental of	2226
housing accommodations, or otherwise deny or make unavailable	2227
housing accommodations because of race, color, religion, sex,	2228
familial status as defined in section 4112.01 of the Revised Code,	2229
ancestry, military status as defined in that section, disability	2230
as defined in that section, or national origin or to so	2231
discriminate in advertising the sale or rental of housing, in the	2232
financing of housing, or in the provision of real estate brokerage	2233
services;	2234

(3) A statement defining the practice known as "blockbusting"	2235
and stating that it is illegal;	2236

(4) A copy of the United States department of housing and	2237
urban development equal housing opportunity logotype, as set forth	2238
in 24 C.F.R. 109.30.	2239

(B) Each written agency agreement shall contain a place for	2240
the licensee and the client to sign and date the agreement.	2241

(C) A licensee shall furnish a copy of any written agency	2242
agreement to a client in a timely manner after the licensee and	2243
the client have signed and dated it.	2244

Sec. 5747.01. Except as otherwise expressly provided or	2245
clearly appearing from the context, any term used in this chapter	2246
that is not otherwise defined in this section has the same meaning	2247
as when used in a comparable context in the laws of the United	2248
States relating to federal income taxes or if not used in a	2249
comparable context in those laws, has the same meaning as in	2250
section 5733.40 of the Revised Code. Any reference in this chapter	2251
to the Internal Revenue Code includes other laws of the United	2252
States relating to federal income taxes.	2253

As used in this chapter:

2254

(A) "Adjusted gross income" or "Ohio adjusted gross income"	2255
means federal adjusted gross income, as defined and used in the	2256
Internal Revenue Code, adjusted as provided in this section:	2257

(1) Add interest or dividends on obligations or securities of	2258
any state or of any political subdivision or authority of any	2259
state, other than this state and its subdivisions and authorities.	2260

(2) Add interest or dividends on obligations of any	2261
authority, commission, instrumentality, territory, or possession	2262
of the United States to the extent that the interest or dividends	2263
are exempt from federal income taxes but not from state income	2264
taxes.	2265

(3) Deduct interest or dividends on obligations of the United	2266
States and its territories and possessions or of any authority,	2267
commission, or instrumentality of the United States to the extent	2268
that the interest or dividends are included in federal adjusted	2269
gross income but exempt from state income taxes under the laws of	2270
the United States.	2271

(4) Deduct disability and survivor's benefits to the extent	2272
included in federal adjusted gross income.	2273

(5) Deduct benefits under Title II of the Social Security Act	2274
and tier 1 railroad retirement benefits to the extent included in	2275
federal adjusted gross income under section 86 of the Internal	2276
Revenue Code.	2277

(6) In the case of a taxpayer who is a beneficiary of a trust	2278
that makes an accumulation distribution as defined in section 665	2279
of the Internal Revenue Code, add, for the beneficiary's taxable	2280
years beginning before 2002, the portion, if any, of such	2281
distribution that does not exceed the undistributed net income of	2282
the trust for the three taxable years preceding the taxable year	2283
in which the distribution is made to the extent that the portion	2284
was not included in the trust's taxable income for any of the	2285
trust's taxable years beginning in 2002 or thereafter.	2286
"Undistributed net income of a trust" means the taxable income of	2287
the trust increased by (a)(i) the additions to adjusted gross	2288
income required under division (A) of this section and (ii) the	2289
personal exemptions allowed to the trust pursuant to section	2290
642(b) of the Internal Revenue Code, and decreased by (b)(i) the	2291
deductions to adjusted gross income required under division (A) of	2292
this section, (ii) the amount of federal income taxes attributable	2293
to such income, and (iii) the amount of taxable income that has	2294
been included in the adjusted gross income of a beneficiary by	2295
reason of a prior accumulation distribution. Any undistributed net	2296
income included in the adjusted gross income of a beneficiary	2297
shall reduce the undistributed net income of the trust commencing	2298
with the earliest years of the accumulation period.	2299

(7) Deduct the amount of wages and salaries, if any, not	2300
otherwise allowable as a deduction but that would have been	2301
allowable as a deduction in computing federal adjusted gross	2302
income for the taxable year, had the targeted jobs credit allowed	2303
and determined under sections 38, 51, and 52 of the Internal	2304
Revenue Code not been in effect.	2305

(8) Deduct any interest or interest equivalent on public	2306
obligations and purchase obligations to the extent that the	2307
interest or interest equivalent is included in federal adjusted	2308
gross income.	2309

(9) Add any loss or deduct any gain resulting from the sale,	2310
exchange, or other disposition of public obligations to the extent	2311
that the loss has been deducted or the gain has been included in	2312
computing federal adjusted gross income.	2313

(10) Deduct or add amounts, as provided under section	2314
5747.70 of the Revised Code, related to contributions to variable	2315
college savings program accounts made or tuition units purchased	2316
pursuant to Chapter 3334. of the Revised Code.	2317

(11)(a) Deduct, to the extent not otherwise allowable as a	2318
deduction or exclusion in computing federal or Ohio adjusted gross	2319
income for the taxable year, the amount the taxpayer paid during	2320
the taxable year for medical care insurance and qualified	2321
long-term care insurance for the taxpayer, the taxpayer's spouse,	2322
and dependents. No deduction for medical care insurance under	2323
division (A)(11) of this section shall be allowed either to any	2324
taxpayer who is eligible to participate in any subsidized health	2325
plan maintained by any employer of the taxpayer or of the	2326
taxpayer's spouse, or to any taxpayer who is entitled to, or on	2327
application would be entitled to, benefits under part A of Title	2328
XVIII of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.	2329
301, as amended. For the purposes of division (A)(11)(a) of this	2330
section, "subsidized health plan" means a health plan for which	2331
the employer pays any portion of the plan's cost. The deduction	2332
allowed under division (A)(11)(a) of this section shall be the net	2333
of any related premium refunds, related premium reimbursements, or	2334
related insurance premium dividends received during the taxable	2335
year.	2336

(b) Deduct, to the extent not otherwise deducted or excluded	2337
in computing federal or Ohio adjusted gross income during the	2338
taxable year, the amount the taxpayer paid during the taxable	2339
year, not compensated for by any insurance or otherwise, for	2340
medical care of the taxpayer, the taxpayer's spouse, and	2341
dependents, to the extent the expenses exceed seven and one-half	2342
per cent of the taxpayer's federal adjusted gross income.	2343

(c) For purposes of division (A)(11) of this section,	2344
"medical care" has the meaning given in section 213 of the	2345
Internal Revenue Code, subject to the special rules, limitations,	2346
and exclusions set forth therein, and "qualified long-term care"	2347
has the same meaning given in section 7702B(c) of the Internal	2348
Revenue Code.	2349

(12)(a) Deduct any amount included in federal adjusted gross	2350
income solely because the amount represents a reimbursement or	2351
refund of expenses that in any year the taxpayer had deducted as	2352
an itemized deduction pursuant to section 63 of the Internal	2353
Revenue Code and applicable United States department of the	2354
treasury regulations. The deduction otherwise allowed under	2355
division (A)(12)(a) of this section shall be reduced to the extent	2356
the reimbursement is attributable to an amount the taxpayer	2357
deducted under this section in any taxable year.	2358

(b) Add any amount not otherwise included in Ohio adjusted	2359
gross income for any taxable year to the extent that the amount is	2360
attributable to the recovery during the taxable year of any amount	2361
deducted or excluded in computing federal or Ohio adjusted gross	2362
income in any taxable year.	2363

(13) Deduct any portion of the deduction described in section	2364
1341(a)(2) of the Internal Revenue Code, for repaying previously	2365
reported income received under a claim of right, that meets both	2366
of the following requirements:	2367

(a) It is allowable for repayment of an item that was	2368
included in the taxpayer's adjusted gross income for a prior	2369
taxable year and did not qualify for a credit under division (A)	2370
or (B) of section 5747.05 of the Revised Code for that year;	2371

(b) It does not otherwise reduce the taxpayer's adjusted	2372
gross income for the current or any other taxable year.	2373

(14) Deduct an amount equal to the deposits made to, and net	2374
investment earnings of, a medical savings account during the	2375
taxable year, in accordance with section 3924.66 of the Revised	2376
Code. The deduction allowed by division (A)(14) of this section	2377
does not apply to medical savings account deposits and earnings	2378
otherwise deducted or excluded for the current or any other	2379
taxable year from the taxpayer's federal adjusted gross income.	2380

(15)(a) Add an amount equal to the funds withdrawn from a	2381
medical savings account during the taxable year, and the net	2382
investment earnings on those funds, when the funds withdrawn were	2383
used for any purpose other than to reimburse an account holder	2384
for, or to pay, eligible medical expenses, in accordance with	2385
section 3924.66 of the Revised Code;	2386

(b) Add the amounts distributed from a medical savings	2387
account under division (A)(2) of section 3924.68 of the Revised	2388
Code during the taxable year.	2389

(16) Add any amount claimed as a credit under section	2390
5747.059 of the Revised Code to the extent that such amount	2391
satisfies either of the following:	2392

(a) The amount was deducted or excluded from the computation	2393
of the taxpayer's federal adjusted gross income as required to be	2394
reported for the taxpayer's taxable year under the Internal	2395
Revenue Code;	2396

(b) The amount resulted in a reduction of the taxpayer's	2397
federal adjusted gross income as required to be reported for any	2398
of the taxpayer's taxable years under the Internal Revenue Code.	2399

(17) Deduct the amount contributed by the taxpayer to an	2400
individual development account program established by a county	2401
department of job and family services pursuant to sections 329.11	2402
to 329.14 of the Revised Code for the purpose of matching funds	2403
deposited by program participants. On request of the tax	2404
commissioner, the taxpayer shall provide any information that, in	2405
the tax commissioner's opinion, is necessary to establish the	2406
amount deducted under division (A)(17) of this section.	2407

(18) Beginning in taxable year 2001 but not for any taxable	2408
year beginning after December 31, 2005, if the taxpayer is married	2409
and files a joint return and the combined federal adjusted gross	2410
income of the taxpayer and the taxpayer's spouse for the taxable	2411
year does not exceed one hundred thousand dollars, or if the	2412
taxpayer is single and has a federal adjusted gross income for the	2413
taxable year not exceeding fifty thousand dollars, deduct amounts	2414
paid during the taxable year for qualified tuition and fees paid	2415
to an eligible institution for the taxpayer, the taxpayer's	2416
spouse, or any dependent of the taxpayer, who is a resident of	2417
this state and is enrolled in or attending a program that	2418
culminates in a degree or diploma at an eligible institution. The	2419
deduction may be claimed only to the extent that qualified tuition	2420
and fees are not otherwise deducted or excluded for any taxable	2421
year from federal or Ohio adjusted gross income. The deduction may	2422
not be claimed for educational expenses for which the taxpayer	2423
claims a credit under section 5747.27 of the Revised Code.	2424

(19) Add any reimbursement received during the taxable year	2425
of any amount the taxpayer deducted under division (A)(18) of this	2426
section in any previous taxable year to the extent the amount is	2427
not otherwise included in Ohio adjusted gross income.	2428

(20)(a)(i) Add five-sixths of the amount of depreciation	2429
expense allowed by subsection (k) of section 168 of the Internal	2430
Revenue Code, including the taxpayer's proportionate or	2431
distributive share of the amount of depreciation expense allowed	2432
by that subsection to a pass-through entity in which the taxpayer	2433
has a direct or indirect ownership interest.	2434

(ii) Add five-sixths of the amount of qualifying section 179	2435
depreciation expense, including a person's proportionate or	2436
distributive share of the amount of qualifying section 179	2437
depreciation expense allowed to any pass-through entity in which	2438
the person has a direct or indirect ownership. For the purposes of	2439
this division, "qualifying section 179 depreciation expense" means	2440
the difference between (I) the amount of depreciation expense	2441
directly or indirectly allowed to the taxpayer under section 179	2442
of the Internal Revenue Code, and (II) the amount of depreciation	2443
expense directly or indirectly allowed to the taxpayer under	2444
section 179 of the Internal Revenue Code as that section existed	2445
on December 31, 2002.	2446

The tax commissioner, under procedures established by the	2447
commissioner, may waive the add-backs related to a pass-through	2448
entity if the taxpayer owns, directly or indirectly, less than	2449
five per cent of the pass-through entity.	2450

(b) Nothing in division (A)(20) of this section shall be	2451
construed to adjust or modify the adjusted basis of any asset.	2452

(c) To the extent the add-back required under division	2453
(A)(20)(a) of this section is attributable to property generating	2454
nonbusiness income or loss allocated under section 5747.20 of the	2455
Revised Code, the add-back shall be sitused to the same location	2456
as the nonbusiness income or loss generated by the property for	2457
the purpose of determining the credit under division (A) of	2458
section 5747.05 of the Revised Code. Otherwise, the add-back shall	2459
be apportioned, subject to one or more of the four alternative	2460
methods of apportionment enumerated in section 5747.21 of the	2461
Revised Code.	2462

(d) For the purposes of division (A) of this section, net	2463
operating loss carryback and carryforward shall not include	2464
five-sixths of the allowance of any net operating loss deduction	2465
carryback or carryforward to the taxable year to the extent such	2466
loss resulted from depreciation allowed by section 168(k) of the	2467
Internal Revenue Code and by the qualifying section 179	2468
depreciation expense amount.	2469

(21)(a) If the taxpayer was required to add an amount under	2470
division (A)(20)(a) of this section for a taxable year, deduct	2471
one-fifth of the amount so added for each of the five succeeding	2472
taxable years.	2473

(b) If the amount deducted under division (A)(21)(a) of this	2474
section is attributable to an add-back allocated under division	2475
(A)(20)(c) of this section, the amount deducted shall be sitused	2476
to the same location. Otherwise, the add-back shall be apportioned	2477
using the apportionment factors for the taxable year in which the	2478
deduction is taken, subject to one or more of the four alternative	2479
methods of apportionment enumerated in section 5747.21 of the	2480
Revised Code.	2481

(c) No deduction is available under division (A)(21)(a) of	2482
this section with regard to any depreciation allowed by section	2483
168(k) of the Internal Revenue Code and by the qualifying section	2484
179 depreciation expense amount to the extent that such	2485
depreciation resulted in or increased a federal net operating loss	2486
carryback or carryforward to a taxable year to which division	2487
(A)(20)(d) of this section does not apply.	2488

(22) Deduct, to the extent not otherwise deducted or excluded	2489
in computing federal or Ohio adjusted gross income for the taxable	2490
year, the amount the taxpayer received during the taxable year as	2491
reimbursement for life insurance premiums under section 5919.31 of	2492
the Revised Code.	2493

(23) Deduct, to the extent not otherwise deducted or excluded	2494
in computing federal or Ohio adjusted gross income for the taxable	2495
year, the amount the taxpayer received during the taxable year as	2496
a death benefit paid by the adjutant general under section 5919.33	2497
of the Revised Code.	2498

(24) Deduct, to the extent included in federal adjusted gross	2499
income and not otherwise allowable as a deduction or exclusion in	2500
computing federal or Ohio adjusted gross income for the taxable	2501
year, military pay and allowances received by the taxpayer during	2502
the taxable year for active duty service in the United States	2503
army, air force, navy, marine corps, or coast guard or reserve	2504
components thereof or the national guard. The deduction may not be	2505
claimed for military pay and allowances received by the taxpayer	2506
while the taxpayer is stationed in this state.	2507

(25) Deduct, to the extent not otherwise allowable as a	2508
deduction or exclusion in computing federal or Ohio adjusted gross	2509
income for the taxable year and not otherwise compensated for by	2510
any other source, the amount of qualified organ donation expenses	2511
incurred by the taxpayer during the taxable year, not to exceed	2512
ten thousand dollars. A taxpayer may deduct qualified organ	2513
donation expenses only once for all taxable years beginning with	2514
taxable years beginning in 2007.	2515

For the purposes of division (A)(25) of this section:

2516

(a) "Human organ" means all or any portion of a human liver,	2517
pancreas, kidney, intestine, or lung, and any portion of human	2518
bone marrow.	2519

(b) "Qualified organ donation expenses" means travel	2520
expenses, lodging expenses, and wages and salary forgone by a	2521
taxpayer in connection with the taxpayer's donation, while living,	2522
of one or more of the taxpayer's human organs to another human	2523
being.	2524

(26) Deduct, to the extent not otherwise deducted or excluded	2525
in computing federal or Ohio adjusted gross income for the taxable	2526
year, amounts received by the taxpayer as retired military	2527
personnel pay for service in the United States army, navy, air	2528
force, coast guard, or marine corps or reserve components thereof	2529
or the national guard. The deduction includes the total amounts	2530
received by the taxpayer under federal law as retired pay based on	2531
credit for service that includes credit for military service. The	2532
deduction does not include total amounts received by the taxpayer	2533
under the public employees retirement system, the Ohio police and	2534
fire pension fund, the school employees retirement system, the	2535
state teachers retirement system, the state highway patrol	2536
retirement system, or the city of Cincinnati retirement system as	2537
retirement benefits that includes credit for military service. Any	2538
amount deducted under division (A)(26) of this section is not	2539
included in the taxpayer's adjusted gross income for the purposes	2540
of section 5747.055 of the Revised Code. No amount may be	2541
deducted under division (A)(26) of this section on the basis of	2542
which a credit was claimed under section 5747.055 of the Revised	2543
Code.	2544

(B) "Business income" means income, including gain or loss,	2545
arising from transactions, activities, and sources in the regular	2546
course of a trade or business and includes income, gain, or loss	2547
from real property, tangible property, and intangible property if	2548
the acquisition, rental, management, and disposition of the	2549
property constitute integral parts of the regular course of a	2550
trade or business operation. "Business income" includes income,	2551
including gain or loss, from a partial or complete liquidation of	2552
a business, including, but not limited to, gain or loss from the	2553
sale or other disposition of goodwill.	2554

(C) "Nonbusiness income" means all income other than business	2555
income and may include, but is not limited to, compensation, rents	2556
and royalties from real or tangible personal property, capital	2557
gains, interest, dividends and distributions, patent or copyright	2558
royalties, or lottery winnings, prizes, and awards.	2559

(D) "Compensation" means any form of remuneration paid to an	2560
employee for personal services.	2561

(E) "Fiduciary" means a guardian, trustee, executor,	2562
administrator, receiver, conservator, or any other person acting	2563
in any fiduciary capacity for any individual, trust, or estate.	2564

(F) "Fiscal year" means an accounting period of twelve months	2565
ending on the last day of any month other than December.	2566

(G) "Individual" means any natural person.

2567

(H) "Internal Revenue Code" means the "Internal Revenue Code	2568
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended.	2569

(I) "Resident" means any of the following, provided that	2570
division (I)(3) of this section applies only to taxable years of a	2571
trust beginning in 2002 or thereafter:	2572

(1) An individual who is domiciled in this state, subject to	2573
section 5747.24 of the Revised Code;	2574

(2) The estate of a decedent who at the time of death was	2575
domiciled in this state. The domicile tests of section 5747.24 of	2576
the Revised Code are not controlling for purposes of division	2577
(I)(2) of this section.	2578

(3) A trust that, in whole or part, resides in this state. If	2579
only part of a trust resides in this state, the trust is a	2580
resident only with respect to that part.	2581

For the purposes of division (I)(3) of this section:

2582

(a) A trust resides in this state for the trust's current	2583
taxable year to the extent, as described in division (I)(3)(d) of	2584
this section, that the trust consists directly or indirectly, in	2585
whole or in part, of assets, net of any related liabilities, that	2586
were transferred, or caused to be transferred, directly or	2587
indirectly, to the trust by any of the following:	2588

(i) A person, a court, or a governmental entity or	2589
instrumentality on account of the death of a decedent, but only if	2590
the trust is described in division (I)(3)(e)(i) or (ii) of this	2591
section;	2592

(ii) A person who was domiciled in this state for the	2593
purposes of this chapter when the person directly or indirectly	2594
transferred assets to an irrevocable trust, but only if at least	2595
one of the trust's qualifying beneficiaries is domiciled in this	2596
state for the purposes of this chapter during all or some portion	2597
of the trust's current taxable year;	2598

(iii) A person who was domiciled in this state for the	2599
purposes of this chapter when the trust document or instrument or	2600
part of the trust document or instrument became irrevocable, but	2601
only if at least one of the trust's qualifying beneficiaries is a	2602
resident domiciled in this state for the purposes of this chapter	2603
during all or some portion of the trust's current taxable year. If	2604
a trust document or instrument became irrevocable upon the death	2605
of a person who at the time of death was domiciled in this state	2606
for purposes of this chapter, that person is a person described in	2607
division (I)(3)(a)(iii) of this section.	2608

(b) A trust is irrevocable to the extent that the transferor	2609
is not considered to be the owner of the net assets of the trust	2610
under sections 671 to 678 of the Internal Revenue Code.	2611

(c) With respect to a trust other than a charitable lead	2612
trust, "qualifying beneficiary" has the same meaning as "potential	2613
current beneficiary" as defined in section 1361(e)(2) of the	2614
Internal Revenue Code, and with respect to a charitable lead trust	2615
"qualifying beneficiary" is any current, future, or contingent	2616
beneficiary, but with respect to any trust "qualifying	2617
beneficiary" excludes a person or a governmental entity or	2618
instrumentality to any of which a contribution would qualify for	2619
the charitable deduction under section 170 of the Internal Revenue	2620
Code.	2621

(d) For the purposes of division (I)(3)(a) of this section,	2622
the extent to which a trust consists directly or indirectly, in	2623
whole or in part, of assets, net of any related liabilities, that	2624
were transferred directly or indirectly, in whole or part, to the	2625
trust by any of the sources enumerated in that division shall be	2626
ascertained by multiplying the fair market value of the trust's	2627
assets, net of related liabilities, by the qualifying ratio, which	2628
shall be computed as follows:	2629

(i) The first time the trust receives assets, the numerator	2630
of the qualifying ratio is the fair market value of those assets	2631
at that time, net of any related liabilities, from sources	2632
enumerated in division (I)(3)(a) of this section. The denominator	2633
of the qualifying ratio is the fair market value of all the	2634
trust's assets at that time, net of any related liabilities.	2635

(ii) Each subsequent time the trust receives assets, a	2636
revised qualifying ratio shall be computed. The numerator of the	2637
revised qualifying ratio is the sum of (1) the fair market value	2638
of the trust's assets immediately prior to the subsequent	2639
transfer, net of any related liabilities, multiplied by the	2640
qualifying ratio last computed without regard to the subsequent	2641
transfer, and (2) the fair market value of the subsequently	2642
transferred assets at the time transferred, net of any related	2643
liabilities, from sources enumerated in division (I)(3)(a) of this	2644
section. The denominator of the revised qualifying ratio is the	2645
fair market value of all the trust's assets immediately after the	2646
subsequent transfer, net of any related liabilities.	2647

(iii) Whether a transfer to the trust is by or from any of	2648
the sources enumerated in division (I)(3)(a) of this section shall	2649
be ascertained without regard to the domicile of the trust's	2650
beneficiaries.	2651

(e) For the purposes of division (I)(3)(a)(i) of this	2652
section:	2653

(i) A trust is described in division (I)(3)(e)(i) of this	2654
section if the trust is a testamentary trust and the testator of	2655
that testamentary trust was domiciled in this state at the time of	2656
the testator's death for purposes of the taxes levied under	2657
Chapter 5731. of the Revised Code.	2658

(ii) A trust is described in division (I)(3)(e)(ii) of this	2659
section if the transfer is a qualifying transfer described in any	2660
of divisions (I)(3)(f)(i) to (vi) of this section, the trust is an	2661
irrevocable inter vivos trust, and at least one of the trust's	2662
qualifying beneficiaries is domiciled in this state for purposes	2663
of this chapter during all or some portion of the trust's current	2664
taxable year.	2665

(f) For the purposes of division (I)(3)(e)(ii) of this	2666
section, a "qualifying transfer" is a transfer of assets, net of	2667
any related liabilities, directly or indirectly to a trust, if the	2668
transfer is described in any of the following:	2669

(i) The transfer is made to a trust, created by the decedent	2670
before the decedent's death and while the decedent was domiciled	2671
in this state for the purposes of this chapter, and, prior to the	2672
death of the decedent, the trust became irrevocable while the	2673
decedent was domiciled in this state for the purposes of this	2674
chapter.	2675

(ii) The transfer is made to a trust to which the decedent,	2676
prior to the decedent's death, had directly or indirectly	2677
transferred assets, net of any related liabilities, while the	2678
decedent was domiciled in this state for the purposes of this	2679
chapter, and prior to the death of the decedent the trust became	2680
irrevocable while the decedent was domiciled in this state for the	2681
purposes of this chapter.	2682

(iii) The transfer is made on account of a contractual	2683
relationship existing directly or indirectly between the	2684
transferor and either the decedent or the estate of the decedent	2685
at any time prior to the date of the decedent's death, and the	2686
decedent was domiciled in this state at the time of death for	2687
purposes of the taxes levied under Chapter 5731. of the Revised	2688
Code.	2689

(iv) The transfer is made to a trust on account of a	2690
contractual relationship existing directly or indirectly between	2691
the transferor and another person who at the time of the	2692
decedent's death was domiciled in this state for purposes of this	2693
chapter.	2694

(v) The transfer is made to a trust on account of the will of	2695
a testator.	2696

(vi) The transfer is made to a trust created by or caused to	2697
be created by a court, and the trust was directly or indirectly	2698
created in connection with or as a result of the death of an	2699
individual who, for purposes of the taxes levied under Chapter	2700
5731. of the Revised Code, was domiciled in this state at the time	2701
of the individual's death.	2702

(g) The tax commissioner may adopt rules to ascertain the	2703
part of a trust residing in this state.	2704

(J) "Nonresident" means an individual or estate that is not a	2705
resident. An individual who is a resident for only part of a	2706
taxable year is a nonresident for the remainder of that taxable	2707
year.	2708

(K) "Pass-through entity" has the same meaning as in section	2709
5733.04 of the Revised Code.	2710

(L) "Return" means the notifications and reports required to	2711
be filed pursuant to this chapter for the purpose of reporting the	2712
tax due and includes declarations of estimated tax when so	2713
required.	2714

(M) "Taxable year" means the calendar year or the taxpayer's	2715
fiscal year ending during the calendar year, or fractional part	2716
thereof, upon which the adjusted gross income is calculated	2717
pursuant to this chapter.	2718

(N) "Taxpayer" means any person subject to the tax imposed by	2719
section 5747.02 of the Revised Code or any pass-through entity	2720
that makes the election under division (D) of section 5747.08 of	2721
the Revised Code.	2722

(O) "Dependents" means dependents as defined in the Internal	2723
Revenue Code and as claimed in the taxpayer's federal income tax	2724
return for the taxable year or which the taxpayer would have been	2725
permitted to claim had the taxpayer filed a federal income tax	2726
return.	2727

(P) "Principal county of employment" means, in the case of a	2728
nonresident, the county within the state in which a taxpayer	2729
performs services for an employer or, if those services are	2730
performed in more than one county, the county in which the major	2731
portion of the services are performed.	2732

(Q) As used in sections 5747.50 to 5747.55 of the Revised	2733
Code:	2734

(1) "Subdivision" means any county, municipal corporation,	2735
park district, or township.	2736

(2) "Essential local government purposes" includes all	2737
functions that any subdivision is required by general law to	2738
exercise, including like functions that are exercised under a	2739
charter adopted pursuant to the Ohio Constitution.	2740

(R) "Overpayment" means any amount already paid that exceeds	2741
the figure determined to be the correct amount of the tax.	2742

(S) "Taxable income" or "Ohio taxable income" applies only to	2743
estates and trusts, and means federal taxable income, as defined	2744
and used in the Internal Revenue Code, adjusted as follows:	2745

(1) Add interest or dividends, net of ordinary, necessary,	2746
and reasonable expenses not deducted in computing federal taxable	2747
income, on obligations or securities of any state or of any	2748
political subdivision or authority of any state, other than this	2749
state and its subdivisions and authorities, but only to the extent	2750
that such net amount is not otherwise includible in Ohio taxable	2751
income and is described in either division (S)(1)(a) or (b) of	2752
this section:	2753

(a) The net amount is not attributable to the S portion of an	2754
electing small business trust and has not been distributed to	2755
beneficiaries for the taxable year;	2756

(b) The net amount is attributable to the S portion of an	2757
electing small business trust for the taxable year.	2758

(2) Add interest or dividends, net of ordinary, necessary,	2759
and reasonable expenses not deducted in computing federal taxable	2760
income, on obligations of any authority, commission,	2761
instrumentality, territory, or possession of the United States to	2762
the extent that the interest or dividends are exempt from federal	2763
income taxes but not from state income taxes, but only to the	2764
extent that such net amount is not otherwise includible in Ohio	2765
taxable income and is described in either division (S)(1)(a) or	2766
(b) of this section;	2767

(3) Add the amount of personal exemption allowed to the	2768
estate pursuant to section 642(b) of the Internal Revenue Code;	2769

(4) Deduct interest or dividends, net of related expenses	2770
deducted in computing federal taxable income, on obligations of	2771
the United States and its territories and possessions or of any	2772
authority, commission, or instrumentality of the United States to	2773
the extent that the interest or dividends are exempt from state	2774
taxes under the laws of the United States, but only to the extent	2775
that such amount is included in federal taxable income and is	2776
described in either division (S)(1)(a) or (b) of this section;	2777

(5) Deduct the amount of wages and salaries, if any, not	2778
otherwise allowable as a deduction but that would have been	2779
allowable as a deduction in computing federal taxable income for	2780
the taxable year, had the targeted jobs credit allowed under	2781
sections 38, 51, and 52 of the Internal Revenue Code not been in	2782
effect, but only to the extent such amount relates either to	2783
income included in federal taxable income for the taxable year or	2784
to income of the S portion of an electing small business trust for	2785
the taxable year;	2786

(6) Deduct any interest or interest equivalent, net of	2787
related expenses deducted in computing federal taxable income, on	2788
public obligations and purchase obligations, but only to the	2789
extent that such net amount relates either to income included in	2790
federal taxable income for the taxable year or to income of the S	2791
portion of an electing small business trust for the taxable year;	2792

(7) Add any loss or deduct any gain resulting from sale,	2793
exchange, or other disposition of public obligations to the extent	2794
that such loss has been deducted or such gain has been included in	2795
computing either federal taxable income or income of the S portion	2796
of an electing small business trust for the taxable year;	2797

(8) Except in the case of the final return of an estate, add	2798
any amount deducted by the taxpayer on both its Ohio estate tax	2799
return pursuant to section 5731.14 of the Revised Code, and on its	2800
federal income tax return in determining federal taxable income;	2801

(9)(a) Deduct any amount included in federal taxable income	2802
solely because the amount represents a reimbursement or refund of	2803
expenses that in a previous year the decedent had deducted as an	2804
itemized deduction pursuant to section 63 of the Internal Revenue	2805
Code and applicable treasury regulations. The deduction otherwise	2806
allowed under division (S)(9)(a) of this section shall be reduced	2807
to the extent the reimbursement is attributable to an amount the	2808
taxpayer or decedent deducted under this section in any taxable	2809
year.	2810

(b) Add any amount not otherwise included in Ohio taxable	2811
income for any taxable year to the extent that the amount is	2812
attributable to the recovery during the taxable year of any amount	2813
deducted or excluded in computing federal or Ohio taxable income	2814
in any taxable year, but only to the extent such amount has not	2815
been distributed to beneficiaries for the taxable year.	2816

(10) Deduct any portion of the deduction described in section	2817
1341(a)(2) of the Internal Revenue Code, for repaying previously	2818
reported income received under a claim of right, that meets both	2819
of the following requirements:	2820

(a) It is allowable for repayment of an item that was	2821
included in the taxpayer's taxable income or the decedent's	2822
adjusted gross income for a prior taxable year and did not qualify	2823
for a credit under division (A) or (B) of section 5747.05 of the	2824
Revised Code for that year.	2825

(b) It does not otherwise reduce the taxpayer's taxable	2826
income or the decedent's adjusted gross income for the current or	2827
any other taxable year.	2828

(11) Add any amount claimed as a credit under section	2829
5747.059 of the Revised Code to the extent that the amount	2830
satisfies either of the following:	2831

(a) The amount was deducted or excluded from the computation	2832
of the taxpayer's federal taxable income as required to be	2833
reported for the taxpayer's taxable year under the Internal	2834
Revenue Code;	2835

(b) The amount resulted in a reduction in the taxpayer's	2836
federal taxable income as required to be reported for any of the	2837
taxpayer's taxable years under the Internal Revenue Code.	2838

(12) Deduct any amount, net of related expenses deducted in	2839
computing federal taxable income, that a trust is required to	2840
report as farm income on its federal income tax return, but only	2841
if the assets of the trust include at least ten acres of land	2842
satisfying the definition of "land devoted exclusively to	2843
agricultural use" under section 5713.30 of the Revised Code,	2844
regardless of whether the land is valued for tax purposes as such	2845
land under sections 5713.30 to 5713.38 of the Revised Code. If the	2846
trust is a pass-through entity investor, section 5747.231 of the	2847
Revised Code applies in ascertaining if the trust is eligible to	2848
claim the deduction provided by division (S)(12) of this section	2849
in connection with the pass-through entity's farm income.	2850

Except for farm income attributable to the S portion of an	2851
electing small business trust, the deduction provided by division	2852
(S)(12) of this section is allowed only to the extent that the	2853
trust has not distributed such farm income. Division (S)(12) of	2854
this section applies only to taxable years of a trust beginning in	2855
2002 or thereafter.	2856

(13) Add the net amount of income described in section 641(c)	2857
of the Internal Revenue Code to the extent that amount is not	2858
included in federal taxable income.	2859

(14) Add or deduct the amount the taxpayer would be required	2860
to add or deduct under division (A)(20) or (21) of this section if	2861
the taxpayer's Ohio taxable income were computed in the same	2862
manner as an individual's Ohio adjusted gross income is computed	2863
under this section. In the case of a trust, division (S)(14) of	2864
this section applies only to any of the trust's taxable years	2865
beginning in 2002 or thereafter.	2866

(T) "School district income" and "school district income tax"	2867
have the same meanings as in section 5748.01 of the Revised Code.	2868

(U) As used in divisions (A)(8), (A)(9), (S)(6), and (S)(7)	2869
of this section, "public obligations," "purchase obligations," and	2870
"interest or interest equivalent" have the same meanings as in	2871
section 5709.76 of the Revised Code.	2872

(V) "Limited liability company" means any limited liability	2873
company formed under Chapter 1705. of the Revised Code or under	2874
the laws of any other state.	2875

(W) "Pass-through entity investor" means any person who,	2876
during any portion of a taxable year of a pass-through entity, is	2877
a partner, member, shareholder, or equity investor in that	2878
pass-through entity.	2879

(X) "Banking day" has the same meaning as in section 1304.01	2880
of the Revised Code.	2881

(Y) "Month" means a calendar month.

2882

(Z) "Quarter" means the first three months, the second three	2883
months, the third three months, or the last three months of the	2884
taxpayer's taxable year.	2885

(AA)(1) "Eligible institution" means a state university or	2886
state institution of higher education as defined in section	2887
3345.011 of the Revised Code, or a private, nonprofit college,	2888
university, or other post-secondary institution located in this	2889
state that possesses a certificate of authorization issued by the	2890
Ohio board of regents pursuant to Chapter 1713. of the Revised	2891
Code or a certificate of registration issued by the state board of	2892
career colleges and schools under Chapter 3332. of the Revised	2893
Code.	2894

(2) "Qualified tuition and fees" means tuition and fees	2895
imposed by an eligible institution as a condition of enrollment or	2896
attendance, not exceeding two thousand five hundred dollars in	2897
each of the individual's first two years of post-secondary	2898
education. If the individual is a part-time student, "qualified	2899
tuition and fees" includes tuition and fees paid for the academic	2900
equivalent of the first two years of post-secondary education	2901
during a maximum of five taxable years, not exceeding a total of	2902
five thousand dollars. "Qualified tuition and fees" does not	2903
include:	2904

(a) Expenses for any course or activity involving sports,	2905
games, or hobbies unless the course or activity is part of the	2906
individual's degree or diploma program;	2907

(b) The cost of books, room and board, student activity fees,	2908
athletic fees, insurance expenses, or other expenses unrelated to	2909
the individual's academic course of instruction;	2910

(c) Tuition, fees, or other expenses paid or reimbursed	2911
through an employer, scholarship, grant in aid, or other	2912
educational benefit program.	2913

(BB)(1) "Modified business income" means the business income	2914
included in a trust's Ohio taxable income after such taxable	2915
income is first reduced by the qualifying trust amount, if any.	2916

(2) "Qualifying trust amount" of a trust means capital gains	2917
and losses from the sale, exchange, or other disposition of equity	2918
or ownership interests in, or debt obligations of, a qualifying	2919
investee to the extent included in the trust's Ohio taxable	2920
income, but only if the following requirements are satisfied:	2921

(a) The book value of the qualifying investee's physical	2922
assets in this state and everywhere, as of the last day of the	2923
qualifying investee's fiscal or calendar year ending immediately	2924
prior to the date on which the trust recognizes the gain or loss,	2925
is available to the trust.	2926

(b) The requirements of section 5747.011 of the Revised Code	2927
are satisfied for the trust's taxable year in which the trust	2928
recognizes the gain or loss.	2929

Any gain or loss that is not a qualifying trust amount is	2930
modified business income, qualifying investment income, or	2931
modified nonbusiness income, as the case may be.	2932

(3) "Modified nonbusiness income" means a trust's Ohio	2933
taxable income other than modified business income, other than the	2934
qualifying trust amount, and other than qualifying investment	2935
income, as defined in section 5747.012 of the Revised Code, to the	2936
extent such qualifying investment income is not otherwise part of	2937
modified business income.	2938

(4) "Modified Ohio taxable income" applies only to trusts,	2939
and means the sum of the amounts described in divisions (BB)(4)(a)	2940
to (c) of this section:	2941

(a) The fraction, calculated under section 5747.013, and	2942
applying section 5747.231 of the Revised Code, multiplied by the	2943
sum of the following amounts:	2944

(i) The trust's modified business income;

2945

(ii) The trust's qualifying investment income, as defined in	2946
section 5747.012 of the Revised Code, but only to the extent the	2947
qualifying investment income does not otherwise constitute	2948
modified business income and does not otherwise constitute a	2949
qualifying trust amount.	2950

(b) The qualifying trust amount multiplied by a fraction, the	2951
numerator of which is the sum of the book value of the qualifying	2952
investee's physical assets in this state on the last day of the	2953
qualifying investee's fiscal or calendar year ending immediately	2954
prior to the day on which the trust recognizes the qualifying	2955
trust amount, and the denominator of which is the sum of the book	2956
value of the qualifying investee's total physical assets	2957
everywhere on the last day of the qualifying investee's fiscal or	2958
calendar year ending immediately prior to the day on which the	2959
trust recognizes the qualifying trust amount. If, for a taxable	2960
year, the trust recognizes a qualifying trust amount with respect	2961
to more than one qualifying investee, the amount described in	2962
division (BB)(4)(b) of this section shall equal the sum of the	2963
products so computed for each such qualifying investee.	2964

(c)(i) With respect to a trust or portion of a trust that is	2965
a resident as ascertained in accordance with division (I)(3)(d) of	2966
this section, its modified nonbusiness income.	2967

(ii) With respect to a trust or portion of a trust that is	2968
not a resident as ascertained in accordance with division	2969
(I)(3)(d) of this section, the amount of its modified nonbusiness	2970
income satisfying the descriptions in divisions (B)(2) to (5) of	2971
section 5747.20 of the Revised Code, except as otherwise provided	2972
in division (BB)(4)(c)(ii) of this section. With respect to a	2973
trust or portion of a trust that is not a resident as ascertained	2974
in accordance with division (I)(3)(d) of this section, the trust's	2975
portion of modified nonbusiness income recognized from the sale,	2976
exchange, or other disposition of a debt interest in or equity	2977
interest in a section 5747.212 entity, as defined in section	2978
5747.212 of the Revised Code, without regard to division (A) of	2979
that section, shall not be allocated to this state in accordance	2980
with section 5747.20 of the Revised Code but shall be apportioned	2981
to this state in accordance with division (B) of section 5747.212	2982
of the Revised Code without regard to division (A) of that	2983
section.	2984

If the allocation and apportionment of a trust's income under	2985
divisions (BB)(4)(a) and (c) of this section do not fairly	2986
represent the modified Ohio taxable income of the trust in this	2987
state, the alternative methods described in division (C) of	2988
section 5747.21 of the Revised Code may be applied in the manner	2989
and to the same extent provided in that section.	2990

(5)(a) Except as set forth in division (BB)(5)(b) of this	2991
section, "qualifying investee" means a person in which a trust has	2992
an equity or ownership interest, or a person or unit of government	2993
the debt obligations of either of which are owned by a trust. For	2994
the purposes of division (BB)(2)(a) of this section and for the	2995
purpose of computing the fraction described in division (BB)(4)(b)	2996
of this section, all of the following apply:	2997

(i) If the qualifying investee is a member of a qualifying	2998
controlled group on the last day of the qualifying investee's	2999
fiscal or calendar year ending immediately prior to the date on	3000
which the trust recognizes the gain or loss, then "qualifying	3001
investee" includes all persons in the qualifying controlled group	3002
on such last day.	3003

(ii) If the qualifying investee, or if the qualifying	3004
investee and any members of the qualifying controlled group of	3005
which the qualifying investee is a member on the last day of the	3006
qualifying investee's fiscal or calendar year ending immediately	3007
prior to the date on which the trust recognizes the gain or loss,	3008
separately or cumulatively own, directly or indirectly, on the	3009
last day of the qualifying investee's fiscal or calendar year	3010
ending immediately prior to the date on which the trust recognizes	3011
the qualifying trust amount, more than fifty per cent of the	3012
equity of a pass-through entity, then the qualifying investee and	3013
the other members are deemed to own the proportionate share of the	3014
pass-through entity's physical assets which the pass-through	3015
entity directly or indirectly owns on the last day of the	3016
pass-through entity's calendar or fiscal year ending within or	3017
with the last day of the qualifying investee's fiscal or calendar	3018
year ending immediately prior to the date on which the trust	3019
recognizes the qualifying trust amount.	3020

(iii) For the purposes of division (BB)(5)(a)(iii) of this	3021
section, "upper level pass-through entity" means a pass-through	3022
entity directly or indirectly owning any equity of another	3023
pass-through entity, and "lower level pass-through entity" means	3024
that other pass-through entity.	3025

An upper level pass-through entity, whether or not it is also	3026
a qualifying investee, is deemed to own, on the last day of the	3027
upper level pass-through entity's calendar or fiscal year, the	3028
proportionate share of the lower level pass-through entity's	3029
physical assets that the lower level pass-through entity directly	3030
or indirectly owns on the last day of the lower level pass-through	3031
entity's calendar or fiscal year ending within or with the last	3032
day of the upper level pass-through entity's fiscal or calendar	3033
year. If the upper level pass-through entity directly and	3034
indirectly owns less than fifty per cent of the equity of the	3035
lower level pass-through entity on each day of the upper level	3036
pass-through entity's calendar or fiscal year in which or with	3037
which ends the calendar or fiscal year of the lower level	3038
pass-through entity and if, based upon clear and convincing	3039
evidence, complete information about the location and cost of the	3040
physical assets of the lower pass-through entity is not available	3041
to the upper level pass-through entity, then solely for purposes	3042
of ascertaining if a gain or loss constitutes a qualifying trust	3043
amount, the upper level pass-through entity shall be deemed as	3044
owning no equity of the lower level pass-through entity for each	3045
day during the upper level pass-through entity's calendar or	3046
fiscal year in which or with which ends the lower level	3047
pass-through entity's calendar or fiscal year. Nothing in division	3048
(BB)(5)(a)(iii) of this section shall be construed to provide for	3049
any deduction or exclusion in computing any trust's Ohio taxable	3050
income.	3051

(b) With respect to a trust that is not a resident for the	3052
taxable year and with respect to a part of a trust that is not a	3053
resident for the taxable year, "qualifying investee" for that	3054
taxable year does not include a C corporation if both of the	3055
following apply:	3056

(i) During the taxable year the trust or part of the trust	3057
recognizes a gain or loss from the sale, exchange, or other	3058
disposition of equity or ownership interests in, or debt	3059
obligations of, the C corporation.	3060

(ii) Such gain or loss constitutes nonbusiness income.

3061

(6) "Available" means information is such that a person is	3062
able to learn of the information by the due date plus extensions,	3063
if any, for filing the return for the taxable year in which the	3064
trust recognizes the gain or loss.	3065

(CC) "Qualifying controlled group" has the same meaning as in	3066
section 5733.04 of the Revised Code.	3067

(DD) "Related member" has the same meaning as in section	3068
5733.042 of the Revised Code.	3069

(EE)(1) For the purposes of division (EE) of this section:

3070

(a) "Qualifying person" means any person other than a	3071
qualifying corporation.	3072

(b) "Qualifying corporation" means any person classified for	3073
federal income tax purposes as an association taxable as a	3074
corporation, except either of the following:	3075

(i) A corporation that has made an election under subchapter	3076
S, chapter one, subtitle A, of the Internal Revenue Code for its	3077
taxable year ending within, or on the last day of, the investor's	3078
taxable year;	3079

(ii) A subsidiary that is wholly owned by any corporation	3080
that has made an election under subchapter S, chapter one,	3081
subtitle A of the Internal Revenue Code for its taxable year	3082
ending within, or on the last day of, the investor's taxable year.	3083

(2) For the purposes of this chapter, unless expressly stated	3084
otherwise, no qualifying person indirectly owns any asset directly	3085
or indirectly owned by any qualifying corporation.	3086

(FF) For purposes of this chapter and Chapter 5751. of the	3087
Revised Code:	3088

(1) "Trust" does not include a qualified pre-income tax	3089
trust.	3090

(2) A "qualified pre-income tax trust" is any pre-income tax	3091
trust that makes a qualifying pre-income tax trust election as	3092
described in division (FF)(3) of this section.	3093

(3) A "qualifying pre-income tax trust election" is an	3094
election by a pre-income tax trust to subject to the tax imposed	3095
by section 5751.02 of the Revised Code the pre-income tax trust	3096
and all pass-through entities of which the trust owns or controls,	3097
directly, indirectly, or constructively through related interests,	3098
five per cent or more of the ownership or equity interests. The	3099
trustee shall notify the tax commissioner in writing of the	3100
election on or before April 15, 2006. The election, if timely	3101
made, shall be effective on and after January 1, 2006, and shall	3102
apply for all tax periods and tax years until revoked by the	3103
trustee of the trust.	3104

(4) A "pre-income tax trust" is a trust that satisfies all of	3105
the following requirements:	3106

(a) The document or instrument creating the trust was	3107
executed by the grantor before January 1, 1972;	3108

(b) The trust became irrevocable upon the creation of the	3109
trust; and	3110

(c) The grantor was domiciled in this state at the time the	3111
trust was created.	3112

Sec. 5903.10. Any holder of an expired license or	3113
certificate from this state or any political subdivision or agency	3114
of the state to practice a trade or profession, whose license or	3115
certificate was not renewed because of ~~his~~the holder's service in	3116
the armed forces of the United States, or in the national guard or	3117
in a reserve component, shall, upon presentation of satisfactory	3118
evidence of honorable discharge or separation under honorable	3119
conditions therefrom within six months of such discharge or	3120
separation, be granted a renewal of said license or certificate by	3121
the issuing board or authority at the usual cost without penalty	3122
and without re-examination if not otherwise disqualified because	3123
of mental or physical disability.	3124

Sec. 5903.12. (A) As used in this section:

3125

(1) "Continuing education" means continuing education	3126
required of a licensee by law and includes, but is not limited to,	3127
the continuing education required of licensees under sections	3128
3737.881, 3781.10, 4701.11, 4715.141, 4715.25, 4717.09, 4723.24,	3129
4725.16, 4725.51, 4730.14, 4730.49, 4731.281, 4734.25, 4735.141,	3130
4736.11, 4741.16, 4741.19, 4751.07, 4755.63, 4757.33, 4759.06,	3131
4761.06, and 4763.07 of the Revised Code.	3132

(2) "License" means a license, certificate, permit, or other	3133
authorization issued or conferred by a licensing agency under	3134
which a licensee may engage in a profession, occupation, or	3135
occupational activity.	3136

(3) "Licensee" means a person to whom all of the following	3137
apply:	3138

(a) The person has been issued a license by a licensing	3139
agency.	3140

(b) The person is a member of the Ohio national guard, the	3141
Ohio military reserve, the Ohio naval militia, or a reserve	3142
component of the armed forces of the United States.	3143

(c) The person has been called to active duty, whether inside	3144
or outside the United States, because of an executive order issued	3145
by the president of the United States or an act of congress, or	3146
upon the order of the governor, for a period in excess of	3147
thirty-one days.	3148

(4) "Licensing agency" means any state department, division,	3149
board, commission, agency, or other state governmental unit	3150
authorized by the Revised Code to issue a license.	3151

(5) "Reporting period" means the period of time during which	3152
a licensee must complete the number of hours of continuing	3153
education required of the licensee by law.	3154

(B) Each licensing agency, upon receiving an application from	3155
one of its licensees that is accompanied by proper documentation	3156
certifying that the licensee has been called to active duty as	3157
described in division (A)(3)(c) of this section during the current	3158
or a prior reporting period and certifying the length of that	3159
active duty, shall extend the current reporting period by an	3160
amount of time equal to the total number of months that the	3161
licensee spent on active duty during the current reporting period.	3162
For purposes of this division, any portion of a month served on	3163
active duty shall be considered one full month.	3164

Sec. 5903.121. A "licensing agency," as defined in section	3165
5903.12 of the Revised Code, shall consider relevant education,	3166
training, or service completed by a licensee as a member of the	3167
armed forces of the United States or reserve components thereof,	3168
the Ohio national guard, the Ohio military reserve, or the Ohio	3169
naval militia in determining whether a licensee has fulfilled	3170
required continuing education.	3171

Section 2. That existing sections 124.93, 125.111, 153.59,	3172
153.591, 176.04, 176.06, 717.01, 1751.18, 2101.16, 2927.03,	3173
3905.55, 4112.01, 4112.02, 4112.021, 4112.04, 4112.05, 4112.08,	3174
4117.19, 4503.571, 4735.16, 4735.55, 5747.01, 5903.10, and	3175
5903.12 of the Revised Code are hereby repealed.	3176

Section 3. The amendment by this act of section 2101.16 of	3177
the Revised Code and the enactment of this act by section 2101.164	3178
of the Revised Code apply to the estates of decedents who die on	3179
or after the effective date of this act.	3180

Section 4. The amendment by this act of section 5747.01 of	3181
the Revised Code applies to taxable years beginning on or after	3182
January 1, 2008.	3183