As Reported by the Senate Ways and Means and Economic Development Committee

127th General Assembly
Regular Session
2007-2008
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 

Senators Spada, Goodman, Schaffer, Schuler, Miller, D. 



A BILL
To amend sections 124.23, 124.93, 125.111, 153.59, 1
153.591, 176.04, 176.06, 717.01, 1751.18, 2
2101.16, 2927.03, 3905.55, 4112.01, 4112.02, 3
4112.021, 4112.04, 4112.05, 4112.08, 4117.19, 4
4503.571, 4735.16, 4735.55, 5533.09, 5747.01, 5
5903.10, and 5903.12 and to enact sections 6
1349.04, 2101.164, 4112.023, 4503.433, 4503.731, 7
and 5903.121 of the Revised Code to exempt 8
estates of armed forces members who died while 9
serving in a combat zone from probate fees, to 10
exempt military retirement pay from the income 11
tax, to provide that reservists and National 12
Guard members may renew their professional 13
licenses within six months after active duty 14
service, to extend continuing education reporting 15
periods for National Guard members ordered to 16
duty by the Governor, to provide that standard 17
"Purple Heart" license plates be issued without 18
charge, to designate Interstate Routes 70 and 71 19
as the "Purple Heart Trail," to authorize the 20
display of combat battle stars on certain special 21
combat or military license plates, to prohibit 22
discrimination under the Ohio Civil Rights 23
Commission Law and certain other laws on the 24
basis of military status, to require the 25
Attorney General to appoint a staff member of the 26
Consumer Protection Division to expedite certain 27
cases or issues raised by a person, or the 28
person's immediate family, who is deployed on 29
active duty, to grant certain military persons 30
additional civil service credit, to require 31
relevant military experience to be considered in 32
continuing education determinations, to create an 33
incumbent worker training program, and to create 34
Civil Air Patrol license plates.35


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

       Section 1. That sections 124.23, 124.93, 125.111, 153.59, 36
153.591, 176.04, 176.06, 717.01, 1751.18, 2101.16, 2927.03, 37
3905.55, 4112.01, 4112.02, 4112.021, 4112.04, 4112.05, 4112.08, 38
4117.19, 4503.571, 4735.16, 4735.55, 5533.09, 5747.01, 5903.10, 39
and 5903.12 be amended and that sections 1349.04, 2101.164, 40
4112.023, 4503.433, 4503.731, and 5903.121 of the Revised Code 41
be enacted to read as follows:42

       Sec. 124.23.  (A) All applicants for positions and places in43
the classified service shall be subject to examination, except for44
applicants for positions as professional or certified service and45
paraprofessional employees of county boards of mental retardation46
and developmental disabilities, who shall be hired in the manner47
provided in section 124.241 of the Revised Code.48

       (B) Any examination administered under this section shall be49
public and be open to all citizens of the United States and those50
persons who have legally declared their intentions of becoming51
United States citizens, within certain limitations to be52
determined by the director of administrative services as to53
citizenship, age, experience, education, health, habit, and moral 54
character. Any person who has completed service in the uniformed55
services, who has been honorably discharged from the uniformed 56
services or transferred to the reserve with evidence of 57
satisfactory service, and who is a resident of this state and any 58
member of the national guard or a reserve component of the armed 59
forces of the United States who has completed more than one 60
hundred eighty days of active duty service pursuant to an 61
executive order of the president of the United States or an act of 62
the congress of the United States may file with the director a63
certificate of service or honorable discharge, and, upon this 64
filing, the person shall receive additional credit of twenty per65
cent of the person's total grade given in the regular examination66
in which the person receives a passing grade.67

       As used in this division, "service in the uniformed services" 68
and "uniformed services" have the same meanings as in the 69
"Uniformed Services Employment and Reemployment Rights Act of 70
1994," 108 Stat. 3149, 38 U.S.C.A. 4303.71

        (C) An examination may include an evaluation of such factors 72
as education, training, capacity, knowledge, manual dexterity, and 73
physical or psychological fitness. An examination shall consist of 74
one or more tests in any combination. Tests may be written, oral, 75
physical, demonstration of skill, or an evaluation of training and76
experiences and shall be designed to fairly test the relative77
capacity of the persons examined to discharge the particular78
duties of the position for which appointment is sought. Tests may 79
include structured interviews, assessment centers, work 80
simulations, examinations of knowledge, skills, and abilities, and 81
any other acceptable testing methods. If minimum or maximum 82
requirements are established for any examination, they shall be 83
specified in the examination announcement.84

       (D) The director of administrative services shall have 85
control of all examinations, except as otherwise provided in 86
sections 124.01 to 124.64 of the Revised Code. No questions in any 87
examination shall relate to political or religious opinions or 88
affiliations. No credit for seniority, efficiency, or any other 89
reason shall be added to an applicant's examination grade unless 90
the applicant achieves at least the minimum passing grade on the 91
examination without counting that extra credit.92

       (E) Except as otherwise provided in sections 124.01 to 124.6493
of the Revised Code, the director of administrative services shall94
give reasonable notice of the time, place, and general scope of95
every competitive examination for appointment to a position in the96
civil service. The director shall send written, printed, or 97
electronic notices of every examination to be conducted in the 98
state classified service to each agency of the type the director 99
of job and family services specifies and, in the case of a county100
in which no such agency is located, to the clerk of the court of 101
common pleas of that county and to the clerk of each city located 102
within that county. Those notices shall be posted in conspicuous103
public places in the designated agencies or the courthouse, and 104
city hall of the cities, of the counties in which no designated 105
agency is located for at least two weeks preceding any examination 106
involved, and in a conspicuous place in the office of the director 107
of administrative services for at least two weeks preceding any108
examination involved. In case of examinations limited by the 109
director to a district, county, city, or department, the director 110
shall provide by rule for adequate publicity of an examination in 111
the district, county, city, or department within which competition 112
is permitted.113

       Sec. 124.93.  (A) As used in this section, "physician" means 114
any person who holds a valid certificate to practice medicine and 115
surgery or osteopathic medicine and surgery issued under Chapter 116
4731. of the Revised Code.117

       (B) No health insuring corporation that, on or after July 1, 118
1993, enters into or renews a contract with the department of 119
administrative services under section 124.82 of the Revised Code, 120
because of a physician's race, color, religion, sex, national 121
origin, disability or military status as defined in section 122
4112.01 of the Revised Code, age, or ancestry, shall refuse to 123
contract with that physician for the provision of health care 124
services under section 124.82 of the Revised Code.125

       Any health insuring corporation that violates this division 126
is deemed to have engaged in an unlawful discriminatory practice 127
as defined in section 4112.02 of the Revised Code and is subject 128
to Chapter 4112. of the Revised Code.129

       (C) Each health insuring corporation that, on or after July 130
1, 1993, enters into or renews a contract with the department of 131
administrative services under section 124.82 of the Revised Code 132
and that refuses to contract with a physician for the provision of 133
health care services under that section shall provide that 134
physician with a written notice that clearly explains the reason 135
or reasons for the refusal. The notice shall be sent to the 136
physician by regular mail within thirty days after the refusal.137

       Any health insuring corporation that fails to provide notice 138
in compliance with this division is deemed to have engaged in an 139
unfair and deceptive act or practice in the business of insurance 140
as defined in section 3901.21 of the Revised Code and is subject 141
to sections 3901.19 to 3901.26 of the Revised Code.142

       Sec. 125.111.  (A) Every contract for or on behalf of the143
state or any of its political subdivisions for any purchase shall144
contain provisions similar to those required by section 153.59 of145
the Revised Code in the case of construction contracts by which146
the contractor agrees to both of the following:147

       (1) That, in the hiring of employees for the performance of148
work under the contract or any subcontract, no contractor or149
subcontractor, by reason of race, color, religion, sex, age, 150
disability or military status as defined in section 4112.01 of the 151
Revised Code, national origin, or ancestry, shall discriminate 152
against any citizen of this state in the employment of a person 153
qualified and available to perform the work to which the contract 154
relates;155

       (2) That no contractor, subcontractor, or person acting on 156
behalf of any contractor or subcontractor, in any manner, shall 157
discriminate against, intimidate, or retaliate against any 158
employee hired for the performance of work under the contract on 159
account of race, color, religion, sex, age, disability or military 160
status as defined in section 4112.01 of the Revised Code, national 161
origin, or ancestry.162

       (B) All contractors from whom the state or any of its163
political subdivisions make purchases shall have a written164
affirmative action program for the employment and effective165
utilization of economically disadvantaged persons, as referred to 166
in division (E)(1) of section 122.71 of the Revised Code. 167
Annually, each such contractor shall file a description of the 168
affirmative action program and a progress report on its 169
implementation with the equal employment opportunity office of the 170
department of administrative services.171

       Sec. 153.59.  Every contract for or on behalf of the state,172
or any township, county, or municipal corporation of the state, 173
for the construction, alteration, or repair of any public building 174
or public work in the state shall contain provisions by which the175
contractor agrees to both of the following:176

       (A) That, in the hiring of employees for the performance of177
work under the contract or any subcontract, no contractor,178
subcontractor, or any person acting on a contractor's or179
subcontractor's behalf, by reason of race, creed, sex, disability 180
or military status as defined in section 4112.01 of the Revised 181
Code, or color, shall discriminate against any citizen of the 182
state in the employment of labor or workers who is qualified and 183
available to perform the work to which the employment relates;184

       (B) That no contractor, subcontractor, or any person on a 185
contractor's or subcontractor's behalf, in any manner, shall 186
discriminate against or intimidate any employee hired for the 187
performance of work under the contract on account of race, creed, 188
sex, disability or military status as defined in section 4112.01 189
of the Revised Code, or color.190

        The department of administrative services shall ensure that 191
no capital moneys appropriated by the general assembly for any 192
purpose shall be expended unless the project for which those193
moneys are appropriated provides for an affirmative action program 194
for the employment and effective utilization of disadvantaged 195
persons whose disadvantage may arise from cultural, racial, or 196
ethnic background, or other similar cause, including, but not 197
limited to, race, religion, sex, disability or military status as 198
defined in section 4112.01 of the Revised Code, national origin, 199
or ancestry.200

       In awarding contracts for capital improvement projects, the201
department shall ensure that equal consideration be given to202
contractors, subcontractors, or joint venturers who qualify as a203
minority business enterprise. As used in this section, "minority204
business enterprise" means a business enterprise that is owned or205
controlled by one or more socially or economically disadvantaged206
persons who are residents of this state. "Socially or economically 207
disadvantaged persons" means persons, regardless of marital 208
status, who are members of groups whose disadvantage may arise 209
from discrimination on the basis of race, religion, sex,210
disability or military status as defined in section 4112.01 of the 211
Revised Code, national origin, ancestry, or other similar cause.212

       Sec. 153.591.  Any provision of a hiring hall contract or213
agreement which obligates a contractor to hire, if available, only 214
employees referred to the contractor by a labor organization shall 215
be void as against public policy and unenforceable with respect to 216
employment under any public works contract unless at the date of 217
execution of the hiring hall contract or agreement, or within 218
thirty days thereafter, the labor organization has in effect 219
procedures for referring qualified employees for hire without 220
regard to race, color, religion, national origin, military status 221
as defined in section 4112.01 of the Revised Code, or ancestry and 222
unless the labor organization includes in its apprentice and 223
journeyperson's membership, or otherwise has available for job 224
referral without discrimination, qualified employees, both whites 225
and non-whites (including African-Americans).226

       Sec. 176.04.  (A) No municipal corporation, county, or227
township shall issue general obligations pursuant to section228
133.51 of the Revised Code or expend moneys raised by taxation to229
provide, or assist in providing, housing pursuant to Section 16 of 230
Article VIII, Ohio Constitution, unless the municipal corporation, 231
county, or township has done all of the following:232

       (1) Established or designated a housing advisory board233
pursuant to section 176.01 of the Revised Code, or entered into an 234
agreement pursuant to section 176.02 of the Revised Code for the 235
service of a housing advisory board established by one or more 236
other subdivisions;237

       (2) At least thirty days prior to approval of it by the238
legislative authority of the municipal corporation, county, or239
township, submitted to the housing advisory board for review,240
comments, and recommendations, a comprehensive housing241
affordability strategy for the municipal corporation, county, or242
township developed under the "Cranston-Gonzalez National243
Affordable Housing Act," 104 Stat. 4079 (1990), Pub. Law No. 244
101-625, or other state or local comprehensive plan for the 245
development and maintenance of affordable housing within the 246
boundaries of the municipal corporation, county, or township.247

       Approval of the plan by the legislative authority may be248
effective for a period of one to five years. No submission of an249
amended plan is required unless the submitted description of the250
purposes for which any part of those moneys are proposed to be251
applied is intended to be, or raise a reasonable concern that it252
might be construed to be, inconsistent with the existing plan.253

       (3) Submitted to the housing advisory board a written254
description of the purposes to which the proceeds of the proposed255
general obligations or the moneys raised by taxation are proposed256
to be applied, and allowed at least fifteen days to elapse during257
which the housing advisory board may review the submitted258
description and advise the municipal corporation, county, or259
township in accordance with division (D) of this section. For260
purposes of this section, the written description of the purposes261
to which the moneys raised by taxation are proposed to be applied262
may be submitted annually to the housing advisory board prior to263
the adoption of the annual appropriation measure pursuant to264
section 5705.38 of the Revised Code.265

       (B) No municipal corporation, county, or township shall issue 266
general obligations pursuant to section 133.51 of the Revised Code 267
to provide, or assist in providing, housing pursuant to Section 16 268
of Article VIII, Ohio Constitution, unless the municipal 269
legislative authority, the board of county commissioners, or the 270
board of township trustees has substantially complied with each of 271
the following requirements:272

       (1) Analyzed the anticipated impact of the purposes to which 273
the proceeds of the proposed general obligations are to be applied 274
upon existing housing patterns in the municipal corporation, 275
county, or township;276

       (2) Submitted to the housing advisory board serving it a fair 277
housing impact statement summarizing the analysis undertaken under 278
division (B)(1) of this section and conclusions from that279
analysis;280

       (3) Submitted to the housing advisory board serving it a plan 281
for affirmative marketing to persons, regardless of marital282
status, who are members of groups that may be disadvantaged by283
discrimination on the basis of race, religion, sex, disability or 284
military status as defined in section 4112.01 of the Revised Code,285
national origin, ancestry, children, or other similar cause or who 286
traditionally would not be expected to apply for housing at the 287
location proposed to be benefited by the proceeds of the proposed 288
general obligations.289

       (C) No approval of a housing advisory board shall be required 290
for issuance of general obligations pursuant to section 133.51 of 291
the Revised Code or any proposed expenditure of moneys raised by 292
taxation to provide, or assist in providing, housing pursuant to 293
Section 16 of Article VIII, Ohio Constitution.294

       (D) The matters on which a housing advisory board shall295
advise the subdivisions it serves shall include the following:296

       (1) The consistency of a project or program with the plan297
submitted under division (A)(2) of this section;298

       (2) The extent to which any project or program to which the 299
proceeds of the proposed general obligations or the moneys raised 300
by taxation are proposed to be applied may displace households 301
that consequently may need relocation assistance;302

       (3) The length of time for which projects to which the303
proceeds of the proposed general obligations or the moneys raised304
by taxation are proposed to be applied will remain affordable to305
any targeted income group;306

       (4) The extent to which any lending program is available, in 307
whole or in part, from private lenders upon reasonably equivalent 308
terms and conditions.309

       Sec. 176.06. (A) Each municipal corporation, county, and310
township shall compile and make available, in accordance with this311
section, to the public for inspection and copying for a period of312
five years, the number and total dollar amount of mortgage loans313
that were originated, for which completed applications were314
received and applicants were rejected, and that were purchased by315
that municipal corporation, county, or township during each fiscal316
year. Information regarding each mortgage loan category described 317
in this section shall be itemized to clearly and conspicuously318
disclose the following:319

       (1) The number and dollar amount of mortgage loans insured320
under Title II of the "National Housing Act," 48 Stat. 1246321
(1934), 12 U.S.C.A. 1707 et seq., or under Title V of the "Housing322
Act of 1949," 63 Stat. 413, 432, 42 U.S.C.A. 1471 et seq., or323
guaranteed under the "Veterans' Loan Act," 58 Stat. 284 (1944), 38324
U.S.C.A. 1801 et seq.;325

       (2) The number and dollar amount of mortgage loans made to326
mortgagors who did not, at the time of execution of the mortgage,327
intend to reside in the property securing the mortgage loan;328

       (3) The number and dollar amount of home improvement loans;329

       (4) The number and dollar amount of mortgage loans involving330
mortgagors or mortgage applicants grouped according to census331
tract, income level, race, color, religion, sex, ancestry,332
disability as defined in section 4112.01 of the Revised Code, 333
military status as defined in that section, and national origin.334

       (B) The information described in this section shall be made335
available to the public in raw data form and updated quarterly.336
Within four months after the end of each fiscal year, each337
municipal corporation, county, and township shall submit to the338
president of the senate and the speaker of the house of339
representatives a report containing the information described in340
this section for the immediately preceding fiscal year.341

       (C) As used in this section, "mortgage loan" means a loan 342
secured by a mortgage, deed of trust, or other security interest 343
to finance the acquisition, construction, improvement, or 344
rehabilitation of single-family residential housing.345

       Sec. 717.01.  Each municipal corporation may do any of the346
following:347

       (A) Acquire by purchase or condemnation real estate with or 348
without buildings on it, and easements or interests in real349
estate;350

       (B) Extend, enlarge, reconstruct, repair, equip, furnish, or 351
improve a building or improvement that it is authorized to acquire 352
or construct;353

       (C) Erect a crematory or provide other means for disposing of 354
garbage or refuse, and erect public comfort stations;355

       (D) Purchase turnpike roads and make them free;356

       (E) Construct wharves and landings on navigable waters;357

       (F) Construct infirmaries, workhouses, prisons, police358
stations, houses of refuge and correction, market houses, public359
halls, public offices, municipal garages, repair shops, storage360
houses, and warehouses;361

       (G) Construct or acquire waterworks for supplying water to362
the municipal corporation and its inhabitants and extend the363
waterworks system outside of the municipal corporation limits;364

       (H) Construct or purchase gas works or works for the365
generation and transmission of electricity, for the supplying of366
gas or electricity to the municipal corporation and its367
inhabitants;368

       (I) Provide grounds for cemeteries or crematories, enclose369
and embellish them, and construct vaults or crematories;370

       (J) Construct sewers, sewage disposal works, flushing371
tunnels, drains, and ditches;372

       (K) Construct free public libraries and reading rooms, and373
free recreation centers;374

       (L) Establish free public baths and municipal lodging houses;375

       (M) Construct monuments or memorial buildings to commemorate 376
the services of soldiers, sailors, and marines of the state and 377
nation;378

       (N) Provide land for and improve parks, boulevards, and379
public playgrounds;380

       (O) Construct hospitals and pesthouses;381

       (P) Open, construct, widen, extend, improve, resurface, or382
change the line of any street or public highway;383

       (Q) Construct and improve levees, dams, waterways,384
waterfronts, and embankments and improve any watercourse passing385
through the municipal corporation;386

       (R) Construct or improve viaducts, bridges, and culverts;387

       (S)(1) Construct any building necessary for the police or388
fire department;389

       (2) Purchase fire engines or fire boats;390

       (3) Construct water towers or fire cisterns;391

       (4) Place underground the wires or signal apparatus of any392
police or fire department.393

       (T) Construct any municipal ice plant for the purpose of394
manufacturing ice for the citizens of a municipal corporation;395

       (U) Construct subways under any street or boulevard or396
elsewhere;397

       (V) Acquire by purchase, gift, devise, bequest, lease,398
condemnation proceedings, or otherwise, real or personal property, 399
and thereon and thereof to establish, construct, enlarge, improve, 400
equip, maintain, and operate airports, landing fields, or other 401
air navigation facilities, either within or outside the limits of 402
a municipal corporation, and acquire by purchase, gift, devise, 403
lease, or condemnation proceedings rights-of-way for connections 404
with highways, waterways, and electric, steam, and interurban 405
railroads, and improve and equip such facilities with structures 406
necessary or appropriate for such purposes. No municipal 407
corporation may take or disturb property or facilities belonging 408
to any public utility or to a common carrier engaged in interstate 409
commerce, which property or facilities are required for the proper 410
and convenient operation of the utility or carrier, unless 411
provision is made for the restoration, relocation, or duplication 412
of the property or facilities elsewhere at the sole cost of the 413
municipal corporation.414

       (W) Provide by agreement with any regional airport authority, 415
created under section 308.03 of the Revised Code, for the making 416
of necessary surveys, appraisals, and examinations preliminary to 417
the acquisition or construction of any airport or airport facility 418
and pay the portion of the expense of the surveys, appraisals, and 419
examinations as set forth in the agreement;420

       (X) Provide by agreement with any regional airport authority, 421
created under section 308.03 of the Revised Code, for the 422
acquisition, construction, maintenance, or operation of any423
airport or airport facility owned or to be owned and operated by424
the regional airport authority or owned or to be owned and425
operated by the municipal corporation and pay the portion of the426
expense of it as set forth in the agreement;427

       (Y) Acquire by gift, purchase, lease, or condemnation, land, 428
forest, and water rights necessary for conservation of forest 429
reserves, water parks, or reservoirs, either within or without the 430
limits of the municipal corporation, and improve and equip the 431
forest and water parks with structures, equipment, and432
reforestation necessary or appropriate for any purpose for the433
utilization of any of the forest and water benefits that may434
properly accrue therefrom to the municipal corporation;435

       (Z) Acquire real property by purchase, gift, or devise and436
construct and maintain on it public swimming pools, either within437
or outside the limits of the municipal corporation;438

       (AA) Construct or rehabilitate, equip, maintain, operate, and 439
lease facilities for housing of elderly persons and for persons of 440
low and moderate income, and appurtenant facilities. No municipal 441
corporation shall deny housing accommodations to or withhold 442
housing accommodations from elderly persons or persons of low and 443
moderate income because of race, color, religion, sex, familial 444
status as defined in section 4112.01 of the Revised Code, military 445
status as defined in that section, disability as defined in that 446
section, ancestry, or national origin. Any elderly person or 447
person of low or moderate income who is denied housing 448
accommodations or has them withheld by a municipal corporation 449
because of race, color, religion, sex, familial status as defined 450
in section 4112.01 of the Revised Code, military status as defined 451
in that section, disability as defined in that section, ancestry,452
or national origin may file a charge with the Ohio civil rights 453
commission as provided in Chapter 4112. of the Revised Code.454

       (BB) Acquire, rehabilitate, and develop rail property or rail 455
service, and enter into agreements with the Ohio rail development 456
commission, boards of county commissioners, boards of township 457
trustees, legislative authorities of other municipal corporations, 458
with other governmental agencies or organizations, and with 459
private agencies or organizations in order to achieve those 460
purposes;461

       (CC) Appropriate and contribute money to a soil and water462
conservation district for use under Chapter 1515. of the Revised463
Code;464

       (DD) Authorize the board of county commissioners, pursuant to 465
a contract authorizing the action, to contract on the municipal 466
corporation's behalf for the administration and enforcement within 467
its jurisdiction of the state building code by another county or 468
another municipal corporation located within or outside the 469
county. The contract for administration and enforcement shall 470
provide for obtaining certification pursuant to division (E) of 471
section 3781.10 of the Revised Code for the exercise of 472
administration and enforcement authority within the municipal 473
corporation seeking those services and shall specify which 474
political subdivision is responsible for securing that475
certification.476

       (EE) Expend money for providing and maintaining services and 477
facilities for senior citizens.478

       "Airport," "landing field," and "air navigation facility," as 479
defined in section 4561.01 of the Revised Code, apply to division 480
(V) of this section.481

       As used in divisions (W) and (X) of this section, "airport"482
and "airport facility" have the same meanings as in section 308.01 483
of the Revised Code.484

       As used in division (BB) of this section, "rail property" and 485
"rail service" have the same meanings as in section 4981.01 of the 486
Revised Code.487

       Sec. 1349.04.  (A) As used in this section:488

       (1) "Active duty" means active duty pursuant to an executive 489
order of the president of the United States, an act of the 490
congress of the United States, or section 5919.29 or 5923.21 of 491
the Revised Code.492

       (2) "Immediate family" means a person's spouse residing in 493
the person's household; brothers and sisters of the whole or half 494
blood; children, including adopted children and stepchildren; 495
parents; and grandparents.496

       (B) The attorney general shall appoint a member of the staff 497
of the consumer protection division of the attorney general's 498
office to expedite cases or issues raised by a person, or the 499
immediate family of the person, who is deployed on active duty, 500
which cases or issues raised relate to sections 125.021, 317.322, 501
1343.031, 1349.02, 1349.03, 1713.60, 1923.062, 3313.64, 3332.20, 502
3345.53, 3915.053, 4933.12, or 4933.121 of the Revised Code or to 503
any other relevant section of the Revised Code regulating consumer 504
protection.505

       Sec. 1751.18.  (A)(1) No health insuring corporation shall 506
cancel or fail to renew the coverage of a subscriber or enrollee 507
because of any health status-related factor in relation to the 508
subscriber or enrollee, the subscriber's or enrollee's 509
requirements for health care services, or for any other reason 510
designated under rules adopted by the superintendent of insurance.511

       (2) Unless otherwise required by state or federal law, no512
health insuring corporation, or health care facility or provider513
through which the health insuring corporation has made514
arrangements to provide health care services, shall discriminate515
against any individual with regard to enrollment, disenrollment,516
or the quality of health care services rendered, on the basis of517
the individual's race, color, sex, age, religion, military status 518
as defined in section 4112.01 of the Revised Code, or status as a 519
recipient of medicare or medical assistance under Title XVIII or 520
XIX of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.A.521
301, as amended, or any health status-related factor in relation 522
to the individual. However, a health insuring corporation shall523
not be required to accept a recipient of medicare or medical524
assistance, if an agreement has not been reached on appropriate525
payment mechanisms between the health insuring corporation and the 526
governmental agency administering these programs. Further, except 527
during a period of open enrollment under section 1751.15 of the 528
Revised Code, a health insuring corporation may reject an 529
applicant for nongroup enrollment on the basis of any health530
status-related factor in relation to the applicant.531

       (B) A health insuring corporation may cancel or decide not to 532
renew the coverage of an enrollee if the enrollee has performed an 533
act or practice that constitutes fraud or intentional 534
misrepresentation of material fact under the terms of the coverage 535
and if the cancellation or nonrenewal is not based, either 536
directly or indirectly, on any health status-related factor in 537
relation to the enrollee.538

       (C) An enrollee may appeal any action or decision of a health539
insuring corporation taken pursuant to section 2742(b) to (e) of540
the "Health Insurance Portability and Accountability Act of 1996," 541
Pub. L. No. 104-191, 110 Stat. 1955, 42 U.S.C.A. 300gg-42, as542
amended. To appeal, the enrollee may submit a written complaint 543
to the health insuring corporation pursuant to section 1751.19 of 544
the Revised Code. The enrollee may, within thirty days after 545
receiving a written response from the health insuring corporation, 546
appeal the health insuring corporation's action or decision to the 547
superintendent.548

       (D) As used in this section, "health status-related factor"549
means any of the following:550

       (1) Health status;551

       (2) Medical condition, including both physical and mental 552
illnesses;553

       (3) Claims experience;554

       (4) Receipt of health care;555

       (5) Medical history;556

       (6) Genetic information;557

       (7) Evidence of insurability, including conditions arising 558
out of acts of domestic violence;559

       (8) Disability.560

       Sec. 2101.16.  (A) TheExcept as provided in section 2101.164 561
of the Revised Code, the fees enumerated in this division shall be 562
charged and collected, if possible, by the probate judge and shall 563
be in full for all services rendered in the respective564
proceedings:565

 (1) Account, in addition to advertising charges .......... $12.00 566
Waivers and proof of notice of hearing on account, per 567
page, minimum one dollar ............................. $ 1.00 568
 (2) Account of distribution, in addition to 569
advertising charges .................................. $ 7.00 570
 (3) Adoption of child, petition for ...................... $50.00 571
 (4) Alter or cancel contract for sale or purchase of 572
real estate, petition to ............................. $20.00 573
 (5) Application and order not otherwise provided 574
for in this section or by rule adopted pursuant to 575
division (E) of this section ......................... $ 5.00 576
 (6) Appropriation suit, per day, hearing in .............. $20.00 577
 (7) Birth, application for registration of ............... $ 7.00 578
 (8) Birth record, application to correct ................. $ 5.00 579
 (9) Bond, application for new or additional .............. $ 5.00 580
(10) Bond, application for release of surety or 581
reduction of ......................................... $ 5.00 582
(11) Bond, receipt for securities deposited in lieu of .... $ 5.00 583
(12) Certified copy of journal entry, record, or proceeding, 584
per page, minimum fee one dollar ..................... $ 1.00 585
(13) Citation and issuing citation, application for ....... $ 5.00 586
(14) Change of name, petition for ......................... $20.00 587
(15) Claim, application of administrator or executor for 588
allowance of administrator's or executor's own ....... $10.00 589
(16) Claim, application to compromise or settle ........... $10.00 590
(17) Claim, authority to present .......................... $10.00 591
(18) Commissioner, appointment of ......................... $ 5.00 592
(19) Compensation for extraordinary services and attorney's 593
fees for fiduciary, application for .................. $ 5.00 594
(20) Competency, application to procure adjudication of ... $20.00 595
(21) Complete contract, application to .................... $10.00 596
(22) Concealment of assets, citation for .................. $10.00 597
(23) Construction of will, petition for ................... $20.00 598
(24) Continue decedent's business, application to ......... $10.00 599
Monthly reports of operation ......................... $ 5.00 600
(25) Declaratory judgment, petition for ................... $20.00 601
(26) Deposit of will ...................................... $ 5.00 602
(27) Designation of heir .................................. $20.00 603
(28) Distribution in kind, application, assent, and 604
order for ............................................ $ 5.00 605
(29) Distribution under section 2109.36 of the Revised 606
Code, application for an order of .................... $ 7.00 607
(30) Docketing and indexing proceedings, including the 608
filing and noting of all necessary documents, maximum 609
fee, fifteen dollars ................................. $15.00 610
(31) Exceptions to any proceeding named in this section, 611
contest of appointment or ............................ $10.00 612
(32) Election of surviving partner to purchase assets of 613
partnership, proceedings relating to ................. $10.00 614
(33) Election of surviving spouse under will .............. $ 5.00 615
(34) Fiduciary, including an assignee or trustee of an 616
insolvent debtor or any guardian or conservator 617
accountable to the probate court, appointment of ..... $35.00 618
(35) Foreign will, application to record .................. $10.00 619
Record of foreign will, additional, per page ......... $ 1.00 620
(36) Forms when supplied by the probate court, not to 621
exceed ............................................... $10.00 622
(37) Heirship, petition to determine ...................... $20.00 623
(38) Injunction proceedings ............................... $20.00 624
(39) Improve real estate, petition to ..................... $20.00 625
(40) Inventory with appraisement .......................... $10.00 626
(41) Inventory without appraisement ....................... $ 7.00 627
(42) Investment or expenditure of funds, application for .. $10.00 628
(43) Invest in real estate, application to ................ $10.00 629
(44) Lease for oil, gas, coal, or other mineral, petition 630
to ................................................... $20.00 631
(45) Lease or lease and improve real estate, petition to .. $20.00 632
(46) Marriage license ..................................... $10.00 633
Certified abstract of each marriage .................. $ 2.00 634
(47) Minor or mentally ill person, etc., disposal of estate 635
under ten thousand dollars of ........................ $10.00 636
(48) Mortgage or mortgage and repair or improve real 637
estate, petition to .................................. $20.00 638
(49) Newly discovered assets, report of ................... $ 7.00 639
(50) Nonresident executor or administrator to bar 640
creditors' claims, proceedings by .................... $20.00 641
(51) Power of attorney or revocation of power, 642
bonding company ...................................... $10.00 643
(52) Presumption of death, petition to establish .......... $20.00 644
(53) Probating will ....................................... $15.00 645
Proof of notice to beneficiaries ..................... $ 5.00 646
(54) Purchase personal property, application of surviving 647
spouse to ............................................ $10.00 648
(55) Purchase real estate at appraised value, petition of 649
surviving spouse to .................................. $20.00 650
(56) Receipts in addition to advertising charges, 651
application and order to record ...................... $ 5.00 652
Record of those receipts, additional, per page ....... $ 1.00 653
(57) Record in excess of fifteen hundred words in any 654
proceeding in the probate court, per page ............ $ 1.00 655
(58) Release of estate by mortgagee or other lienholder ... $ 5.00 656
(59) Relieving an estate from administration under section 657
2113.03 of the Revised Code or granting an order for a 658
summary release from administration under section 659
2113.031 of the Revised Code ......................... $60.00 660
(60) Removal of fiduciary, application for ................ $10.00 661
(61) Requalification of executor or administrator ......... $10.00 662
(62) Resignation of fiduciary ............................. $ 5.00 663
(63) Sale bill, public sale of personal property .......... $10.00 664
(64) Sale of personal property and report, application 665
for .................................................. $10.00 666
(65) Sale of real estate, petition for .................... $25.00 667
(66) Terminate guardianship, petition to .................. $10.00 668
(67) Transfer of real estate, application, entry, and 669
certificate for ...................................... $ 7.00 670
(68) Unclaimed money, application to invest ............... $ 7.00 671
(69) Vacate approval of account or order of distribution, 672
motion to ............................................ $10.00 673
(70) Writ of execution .................................... $ 5.00 674
(71) Writ of possession ................................... $ 5.00 675
(72) Wrongful death, application and settlement of claim 676
for .................................................. $20.00 677
(73) Year's allowance, petition to review ................. $ 7.00 678
(74) Guardian's report, filing and review of .............. $ 5.00 679

       (B)(1) In relation to an application for the appointment of a680
guardian or the review of a report of a guardian under section681
2111.49 of the Revised Code, the probate court, pursuant to court682
order or in accordance with a court rule, may direct that the683
applicant or the estate pay any or all of the expenses of an684
investigation conducted pursuant to section 2111.041 or division685
(A)(2) of section 2111.49 of the Revised Code. If the686
investigation is conducted by a public employee or investigator687
who is paid by the county, the fees for the investigation shall be 688
paid into the county treasury. If the court finds that an alleged 689
incompetent or a ward is indigent, the court may waive the costs, 690
fees, and expenses of an investigation.691

       (2) In relation to the appointment or functioning of a 692
guardian for a minor or the guardianship of a minor, the probate 693
court may direct that the applicant or the estate pay any or all 694
of the expenses of an investigation conducted pursuant to section 695
2111.042 of the Revised Code. If the investigation is conducted by 696
a public employee or investigator who is paid by the county, the697
fees for the investigation shall be paid into the county treasury. 698
If the court finds that the guardian or applicant is indigent, the 699
court may waive the costs, fees, and expenses of an investigation.700

       (C) Thirty dollars of the thirty-five-dollar fee collected701
pursuant to division (A)(34) of this section and twenty dollars of 702
the sixty-dollar fee collected pursuant to division (A)(59) of 703
this section shall be deposited by the county treasurer in the 704
indigent guardianship fund created pursuant to section 2111.51 of 705
the Revised Code.706

       (D) The fees of witnesses, jurors, sheriffs, coroners, and707
constables for services rendered in the probate court or by order708
of the probate judge shall be the same as provided for like709
services in the court of common pleas.710

       (E) The probate court, by rule, may require an advance711
deposit for costs, not to exceed one hundred twenty-five dollars,712
at the time application is made for an appointment as executor or713
administrator or at the time a will is presented for probate.714

       (F) The probate court, by rule, shall establish a reasonable 715
fee, not to exceed fifty dollars, for the filing of a petition for 716
the release of information regarding an adopted person's name by 717
birth and the identity of the adopted person's biological parents 718
and biological siblings pursuant to section 3107.41 of the Revised 719
Code, all proceedings relative to the petition, the entry of an 720
order relative to the petition, and all services required to be 721
performed in connection with the petition. The probate court may 722
use a reasonable portion of a fee charged under authority of this 723
division to reimburse any agency, as defined in section 3107.39 of 724
the Revised Code, for any services it renders in performing a task 725
described in section 3107.41 of the Revised Code relative to or in 726
connection with the petition for which the fee was charged.727

       (G)(1) Thirty dollars of the fifty-dollar fee collected 728
pursuant to division (A)(3) of this section shall be deposited 729
into the "putative father registry fund," which is hereby created 730
in the state treasury. The department of job and family services 731
shall use the money in the fund to fund the department's costs of732
performing its duties related to the putative father registry 733
established under section 3107.062 of the Revised Code.734

       (2) If the department determines that money in the putative 735
father registry fund is more than is needed for its duties related 736
to the putative father registry, the department may use the 737
surplus moneys in the fund as permitted in division (C) of section 738
2151.3529, division (B) of section 2151.3530, or section 5103.155 739
of the Revised Code.740

       Sec. 2101.164. (A) As used in this section, "combat zone" 741
means an area that the president of the United States by executive 742
order designates for purposes of 26 U.S.C. 112 as an area in which 743
armed forces of the United States or the national guard are 744
engaging or have engaged in combat.745

       (B) A probate judge shall not charge, or collect from, the 746
estate of a decedent who died while in active service as a member 747
of the armed forces of the United States or the national guard any 748
of the following fees if the death occurred while the decedent 749
was serving in a combat zone or as a result of wounds, disease, 750
or injury incurred while serving in a combat zone:751

       (1) Any fee for or associated with the filing of the 752
decedent's will for probate;753

       (2) Any fee for any service rendered by the probate court 754
that is associated with the administration of the decedent's 755
estate;756

       (3) Any fee for relieving the decedent's estate from 757
administration under section 2113.03 of the Revised Code or 758
granting an order for a summary release from administration under 759
section 2113.031 of the Revised Code.760

       (C) In determining whether a decedent died in a place or 761
manner that exempts the estate of the decedent from fees under 762
division (B) of this section, a probate judge may consider a 763
casualty report issued pursuant to Army Regulation 600-8-1 or the 764
regulations of any of the armed services of the United States or 765
the national guard, the list of combat zones set forth in 766
Publication 3, "The Armed Forces' Tax Guide," of the Internal 767
Revenue Service, or any other form of documentation satisfactory 768
to the probate judge.769

       Sec. 2927.03.  (A) No person, whether or not acting under770
color of law, shall by force or threat of force willfully injure,771
intimidate, or interfere with, or attempt to injure, intimidate,772
or interfere with, any of the following:773

       (1) Any person because of race, color, religion, sex,774
familial status as defined in section 4112.01 of the Revised Code, 775
national origin, military status as defined in that section,776
disability as defined in that section, or ancestry and because 777
that person is or has been selling, purchasing, renting, 778
financing, occupying, contracting, or negotiating for the sale, 779
purchase, rental, financing, or occupation of any housing 780
accommodations, or applying for or participating in any service, 781
organization, or facility relating to the business of selling or 782
renting housing accommodations;783

       (2) Any person because that person is or has been doing, or 784
in order to intimidate that person or any other person or any 785
class of persons from doing, either of the following:786

       (a) Participating, without discrimination on account of race, 787
color, religion, sex, familial status as defined in section 788
4112.01 of the Revised Code, national origin, military status as 789
defined in that section, disability as defined in that section, or 790
ancestry, in any of the activities, services, organizations, or 791
facilities described in division (A)(1) of this section;792

       (b) Affording another person or class of persons opportunity 793
or protection so to participate.794

       (3) Any person because that person is or has been, or in795
order to discourage that person or any other person from, lawfully 796
aiding or encouraging other persons to participate, without 797
discrimination on account of race, color, religion, sex, familial 798
status as defined in section 4112.01 of the Revised Code, national 799
origin, military status as defined in that section, disability as 800
defined in that section, or ancestry, in any of the activities, 801
services, organizations, or facilities described in division 802
(A)(1) of this section, or participating lawfully in speech or 803
peaceful assembly opposing any denial of the opportunity to so 804
participate.805

       (B) Whoever violates division (A) of this section is guilty 806
of a misdemeanor of the first degree.807

       Sec. 3905.55.  (A) Except as provided in division (B) of this 808
section, an agent may charge a consumer a fee if all of the809
following conditions are met:810

       (1) The fee is disclosed to the consumer in a manner that811
separately identifies the fee and the premium.812

       (2) The fee is not calculated as a percentage of the premium.813

       (3) The fee is not refunded, forgiven, waived, offset, or814
reduced by any commission earned or received for any policy or815
coverage sold.816

       (4) The amount of the fee, and the consumer's obligation to817
pay the fee, are not conditioned upon the occurrence of a future818
event or condition, such as the purchase, cancellation, lapse,819
declination, or nonrenewal of insurance.820

       (5) The agent discloses to the consumer that the fee is being 821
charged by the agent and not by the insurance company, that822
neither state law nor the insurance company requires the agent to823
charge the fee, and that the fee is not refundable.824

       (6) The consumer consents to the fee.825

       (7) The agent, in charging the fee, does not discriminate on826
the basis of race, sex, national origin, religion, disability,827
health status, age, marital status, military status as defined in 828
section 4112.01 of the Revised Code, or geographic location, and829
does not unfairly discriminate between persons of essentially the830
same class and of essentially the same hazard or expectation of831
life.832

       (B) A fee may not be charged for taking or submitting an833
initial application for coverage with any one insurer or different834
programs with the same insurer, or processing a change to an835
existing policy, a cancellation, a claim, or a renewal, in836
connection with any of the following personal lines policies:837

       (1) Private passenger automobile;838

       (2) Homeowners, including coverage for tenants or condominium 839
owners, owner-occupied fire or dwelling property coverage, 840
personal umbrella liability, or any other personal lines-related 841
coverage whether sold as a separate policy or as an endorsement to 842
another personal lines policy;843

       (3) Individual life insurance;844

       (4) Individual sickness or accident insurance;845

       (5) Disability income policies;846

       (6) Credit insurance products.847

       (C) Notwithstanding any other provision of this section, an848
agent may charge a fee for agent services in connection with a849
policy issued on a no-commission basis, if the agent provides the850
consumer with prior disclosure of the fee and of the services to851
be provided.852

       (D) In the event of a dispute between an agent and a consumer 853
regarding any disclosure required by this section, the agent has 854
the burden of proving that the disclosure was made.855

       (E)(1) No person shall fail to comply with this section.856

       (2) Whoever violates division (E)(1) of this section is857
deemed to have engaged in an unfair and deceptive act or practice858
in the business of insurance under sections 3901.19 to 3901.26 of859
the Revised Code.860

       (F) This section does not apply with respect to any expense861
fee charged by a surety bail bond agent to cover the costs862
incurred by the surety bail bond agent in executing the bail bond.863

       Sec. 4112.01.  (A) As used in this chapter:864

       (1) "Person" includes one or more individuals, partnerships,865
associations, organizations, corporations, legal representatives,866
trustees, trustees in bankruptcy, receivers, and other organized867
groups of persons. "Person" also includes, but is not limited to,868
any owner, lessor, assignor, builder, manager, broker,869
salesperson, appraiser, agent, employee, lending institution, and870
the state and all political subdivisions, authorities, agencies,871
boards, and commissions of the state.872

       (2) "Employer" includes the state, any political subdivision873
of the state, any person employing four or more persons within the874
state, and any person acting directly or indirectly in the875
interest of an employer.876

       (3) "Employee" means an individual employed by any employer877
but does not include any individual employed in the domestic878
service of any person.879

       (4) "Labor organization" includes any organization that880
exists, in whole or in part, for the purpose of collective881
bargaining or of dealing with employers concerning grievances,882
terms or conditions of employment, or other mutual aid or883
protection in relation to employment.884

       (5) "Employment agency" includes any person regularly885
undertaking, with or without compensation, to procure886
opportunities to work or to procure, recruit, refer, or place887
employees.888

       (6) "Commission" means the Ohio civil rights commission889
created by section 4112.03 of the Revised Code.890

       (7) "Discriminate" includes segregate or separate.891

       (8) "Unlawful discriminatory practice" means any act892
prohibited by section 4112.02, 4112.021, or 4112.022 of the893
Revised Code.894

       (9) "Place of public accommodation" means any inn,895
restaurant, eating house, barbershop, public conveyance by air,896
land, or water, theater, store, other place for the sale of897
merchandise, or any other place of public accommodation or898
amusement of which the accommodations, advantages, facilities, or899
privileges are available to the public.900

       (10) "Housing accommodations" includes any building or901
structure, or portion of a building or structure, that is used or902
occupied or is intended, arranged, or designed to be used or903
occupied as the home residence, dwelling, dwelling unit, or904
sleeping place of one or more individuals, groups, or families905
whether or not living independently of each other; and any vacant906
land offered for sale or lease. "Housing accommodations" also907
includes any housing accommodations held or offered for sale or908
rent by a real estate broker, salesperson, or agent, by any other909
person pursuant to authorization of the owner, by the owner, or by910
the owner's legal representative.911

       (11) "Restrictive covenant" means any specification limiting912
the transfer, rental, lease, or other use of any housing913
accommodations because of race, color, religion, sex, military 914
status, familial status, national origin, disability, or ancestry, 915
or any limitation based upon affiliation with or approval by any 916
person, directly or indirectly, employing race, color, religion, 917
sex, military status, familial status, national origin, 918
disability, or ancestry as a condition of affiliation or approval.919

       (12) "Burial lot" means any lot for the burial of deceased920
persons within any public burial ground or cemetery, including,921
but not limited to, cemeteries owned and operated by municipal922
corporations, townships, or companies or associations incorporated923
for cemetery purposes.924

       (13) "Disability" means a physical or mental impairment that925
substantially limits one or more major life activities, including926
the functions of caring for one's self, performing manual tasks,927
walking, seeing, hearing, speaking, breathing, learning, and928
working; a record of a physical or mental impairment; or being929
regarded as having a physical or mental impairment.930

       (14) Except as otherwise provided in section 4112.021 of the931
Revised Code, "age" means at least forty years old.932

       (15) "Familial status" means either of the following:933

       (a) One or more individuals who are under eighteen years of934
age and who are domiciled with a parent or guardian having legal935
custody of the individual or domiciled, with the written936
permission of the parent or guardian having legal custody, with a937
designee of the parent or guardian;938

       (b) Any person who is pregnant or in the process of securing939
legal custody of any individual who is under eighteen years of940
age.941

       (16)(a) Except as provided in division (A)(16)(b) of this942
section, "physical or mental impairment" includes any of the943
following:944

       (i) Any physiological disorder or condition, cosmetic945
disfigurement, or anatomical loss affecting one or more of the946
following body systems: neurological; musculoskeletal; special947
sense organs; respiratory, including speech organs;948
cardiovascular; reproductive; digestive; genito-urinary; hemic and949
lymphatic; skin; and endocrine;950

       (ii) Any mental or psychological disorder, including, but not 951
limited to, mental retardation, organic brain syndrome, emotional 952
or mental illness, and specific learning disabilities;953

       (iii) Diseases and conditions, including, but not limited to, 954
orthopedic, visual, speech, and hearing impairments, cerebral955
palsy, autism, epilepsy, muscular dystrophy, multiple sclerosis,956
cancer, heart disease, diabetes, human immunodeficiency virus957
infection, mental retardation, emotional illness, drug addiction,958
and alcoholism.959

       (b) "Physical or mental impairment" does not include any of960
the following:961

       (i) Homosexuality and bisexuality;962

       (ii) Transvestism, transsexualism, pedophilia, exhibitionism, 963
voyeurism, gender identity disorders not resulting from physical 964
impairments, or other sexual behavior disorders;965

       (iii) Compulsive gambling, kleptomania, or pyromania;966

       (iv) Psychoactive substance use disorders resulting from the967
current illegal use of a controlled substance or the current use968
of alcoholic beverages.969

       (17) "Dwelling unit" means a single unit of residence for a970
family of one or more persons.971

       (18) "Common use areas" means rooms, spaces, or elements972
inside or outside a building that are made available for the use973
of residents of the building or their guests, and includes, but is974
not limited to, hallways, lounges, lobbies, laundry rooms, refuse975
rooms, mail rooms, recreational areas, and passageways among and976
between buildings.977

       (19) "Public use areas" means interior or exterior rooms or978
spaces of a privately or publicly owned building that are made979
available to the general public.980

       (20) "Controlled substance" has the same meaning as in981
section 3719.01 of the Revised Code.982

       (21) "Disabled tenant" means a tenant or prospective tenant983
who is a person with a disability.984

       (22) "Military status" means a person's status in "service in 985
the uniformed services" as defined in section 5903.01 of the 986
Revised Code.987

       (B) For the purposes of divisions (A) to (F) of section988
4112.02 of the Revised Code, the terms "because of sex" and "on989
the basis of sex" include, but are not limited to, because of or990
on the basis of pregnancy, any illness arising out of and991
occurring during the course of a pregnancy, childbirth, or related992
medical conditions. Women affected by pregnancy, childbirth, or993
related medical conditions shall be treated the same for all994
employment-related purposes, including receipt of benefits under995
fringe benefit programs, as other persons not so affected but996
similar in their ability or inability to work, and nothing in997
division (B) of section 4111.17 of the Revised Code shall be998
interpreted to permit otherwise. This division shall not be999
construed to require an employer to pay for health insurance1000
benefits for abortion, except where the life of the mother would1001
be endangered if the fetus were carried to term or except where1002
medical complications have arisen from the abortion, provided that1003
nothing in this division precludes an employer from providing1004
abortion benefits or otherwise affects bargaining agreements in1005
regard to abortion.1006

       Sec. 4112.02.  It shall be an unlawful discriminatory1007
practice:1008

       (A) For any employer, because of the race, color, religion,1009
sex, military status, national origin, disability, age, or1010
ancestry of any person, to discharge without just cause, to refuse 1011
to hire, or otherwise to discriminate against that person with 1012
respect to hire, tenure, terms, conditions, or privileges of 1013
employment, or any matter directly or indirectly related to 1014
employment.1015

       (B) For an employment agency or personnel placement service,1016
because of race, color, religion, sex, military status, national 1017
origin, disability, age, or ancestry, to do any of the following:1018

       (1) Refuse or fail to accept, register, classify properly, or 1019
refer for employment, or otherwise discriminate against any1020
person;1021

       (2) Comply with a request from an employer for referral of1022
applicants for employment if the request directly or indirectly1023
indicates that the employer fails to comply with the provisions of1024
sections 4112.01 to 4112.07 of the Revised Code.1025

       (C) For any labor organization to do any of the following:1026

       (1) Limit or classify its membership on the basis of race,1027
color, religion, sex, military status, national origin, 1028
disability, age, or ancestry;1029

       (2) Discriminate against, limit the employment opportunities1030
of, or otherwise adversely affect the employment status, wages,1031
hours, or employment conditions of any person as an employee1032
because of race, color, religion, sex, military status, national1033
origin, disability, age, or ancestry.1034

       (D) For any employer, labor organization, or joint1035
labor-management committee controlling apprentice training1036
programs to discriminate against any person because of race,1037
color, religion, sex, military status, national origin, 1038
disability, or ancestry in admission to, or employment in, any 1039
program established to provide apprentice training.1040

       (E) Except where based on a bona fide occupational1041
qualification certified in advance by the commission, for any1042
employer, employment agency, personnel placement service, or labor1043
organization, prior to employment or admission to membership, to1044
do any of the following:1045

       (1) Elicit or attempt to elicit any information concerning1046
the race, color, religion, sex, military status, national origin,1047
disability, age, or ancestry of an applicant for employment or 1048
membership;1049

       (2) Make or keep a record of the race, color, religion, sex, 1050
military status, national origin, disability, age, or ancestry of1051
any applicant for employment or membership;1052

       (3) Use any form of application for employment, or personnel1053
or membership blank, seeking to elicit information regarding race,1054
color, religion, sex, military status, national origin,1055
disability, age, or ancestry; but an employer holding a contract 1056
containing a nondiscrimination clause with the government of the 1057
United States, or any department or agency of that government, may1058
require an employee or applicant for employment to furnish1059
documentary proof of United States citizenship and may retain that 1060
proof in the employer's personnel records and may use photographic 1061
or fingerprint identification for security purposes;1062

       (4) Print or publish or cause to be printed or published any1063
notice or advertisement relating to employment or membership1064
indicating any preference, limitation, specification, or1065
discrimination, based upon race, color, religion, sex, military 1066
status, national origin, disability, age, or ancestry;1067

       (5) Announce or follow a policy of denying or limiting,1068
through a quota system or otherwise, employment or membership1069
opportunities of any group because of the race, color, religion,1070
sex, military status, national origin, disability, age, or 1071
ancestry of that group;1072

       (6) Utilize in the recruitment or hiring of persons any1073
employment agency, personnel placement service, training school or1074
center, labor organization, or any other employee-referring source1075
known to discriminate against persons because of their race,1076
color, religion, sex, military status, national origin,1077
disability, age, or ancestry.1078

       (F) For any person seeking employment to publish or cause to1079
be published any advertisement that specifies or in any manner1080
indicates that person's race, color, religion, sex, military 1081
status, national origin, disability, age, or ancestry, or 1082
expresses a limitation or preference as to the race, color, 1083
religion, sex, military status, national origin, disability, age, 1084
or ancestry of any prospective employer.1085

       (G) For any proprietor or any employee, keeper, or manager of 1086
a place of public accommodation to deny to any person, except for 1087
reasons applicable alike to all persons regardless of race, color, 1088
religion, sex, military status, national origin, disability, age, 1089
or ancestry, the full enjoyment of the accommodations, advantages,1090
facilities, or privileges of the place of public accommodation.1091

       (H) For any person to do any of the following:1092

       (1) Refuse to sell, transfer, assign, rent, lease, sublease,1093
or finance housing accommodations, refuse to negotiate for the1094
sale or rental of housing accommodations, or otherwise deny or1095
make unavailable housing accommodations because of race, color,1096
religion, sex, military status, familial status, ancestry,1097
disability, or national origin;1098

       (2) Represent to any person that housing accommodations are1099
not available for inspection, sale, or rental, when in fact they1100
are available, because of race, color, religion, sex, military 1101
status, familial status, ancestry, disability, or national origin;1102

       (3) Discriminate against any person in the making or1103
purchasing of loans or the provision of other financial assistance1104
for the acquisition, construction, rehabilitation, repair, or1105
maintenance of housing accommodations, or any person in the making1106
or purchasing of loans or the provision of other financial1107
assistance that is secured by residential real estate, because of1108
race, color, religion, sex, military status, familial status, 1109
ancestry, disability, or national origin or because of the racial1110
composition of the neighborhood in which the housing 1111
accommodations are located, provided that the person, whether an 1112
individual, corporation, or association of any type, lends money 1113
as one of the principal aspects or incident to the person's 1114
principal business and not only as a part of the purchase price of 1115
an owner-occupied residence the person is selling nor merely 1116
casually or occasionally to a relative or friend;1117

       (4) Discriminate against any person in the terms or1118
conditions of selling, transferring, assigning, renting, leasing,1119
or subleasing any housing accommodations or in furnishing1120
facilities, services, or privileges in connection with the1121
ownership, occupancy, or use of any housing accommodations,1122
including the sale of fire, extended coverage, or homeowners1123
insurance, because of race, color, religion, sex, military status,1124
familial status, ancestry, disability, or national origin or1125
because of the racial composition of the neighborhood in which the 1126
housing accommodations are located;1127

       (5) Discriminate against any person in the terms or1128
conditions of any loan of money, whether or not secured by1129
mortgage or otherwise, for the acquisition, construction,1130
rehabilitation, repair, or maintenance of housing accommodations1131
because of race, color, religion, sex, military status, familial 1132
status, ancestry, disability, or national origin or because of the 1133
racial composition of the neighborhood in which the housing1134
accommodations are located;1135

       (6) Refuse to consider without prejudice the combined income1136
of both husband and wife for the purpose of extending mortgage1137
credit to a married couple or either member of a married couple;1138

       (7) Print, publish, or circulate any statement or1139
advertisement, or make or cause to be made any statement or1140
advertisement, relating to the sale, transfer, assignment, rental,1141
lease, sublease, or acquisition of any housing accommodations, or1142
relating to the loan of money, whether or not secured by mortgage1143
or otherwise, for the acquisition, construction, rehabilitation,1144
repair, or maintenance of housing accommodations, that indicates1145
any preference, limitation, specification, or discrimination based1146
upon race, color, religion, sex, military status, familial status, 1147
ancestry, disability, or national origin, or an intention to make 1148
any such preference, limitation, specification, or discrimination;1149

       (8) Except as otherwise provided in division (H)(8) or (17)1150
of this section, make any inquiry, elicit any information, make or1151
keep any record, or use any form of application containing1152
questions or entries concerning race, color, religion, sex, 1153
military status, familial status, ancestry, disability, or 1154
national origin in connection with the sale or lease of any 1155
housing accommodations or the loan of any money, whether or not 1156
secured by mortgage or otherwise, for the acquisition, 1157
construction, rehabilitation, repair, or maintenance of housing 1158
accommodations. Any person may make inquiries, and make and keep 1159
records, concerning race, color, religion, sex, military status,1160
familial status, ancestry, disability, or national origin for the 1161
purpose of monitoring compliance with this chapter.1162

       (9) Include in any transfer, rental, or lease of housing1163
accommodations any restrictive covenant, or honor or exercise, or1164
attempt to honor or exercise, any restrictive covenant;1165

       (10) Induce or solicit, or attempt to induce or solicit, a1166
housing accommodations listing, sale, or transaction by1167
representing that a change has occurred or may occur with respect1168
to the racial, religious, sexual, military status, familial 1169
status, or ethnic composition of the block, neighborhood, or other 1170
area in which the housing accommodations are located, or induce or 1171
solicit, or attempt to induce or solicit, a housing accommodations 1172
listing, sale, or transaction by representing that the presence or1173
anticipated presence of persons of any race, color, religion, sex, 1174
military status, familial status, ancestry, disability, or 1175
national origin, in the block, neighborhood, or other area will or 1176
may have results including, but not limited to, the following:1177

       (a) The lowering of property values;1178

       (b) A change in the racial, religious, sexual, military 1179
status, familial status, or ethnic composition of the block, 1180
neighborhood, or other area;1181

       (c) An increase in criminal or antisocial behavior in the1182
block, neighborhood, or other area;1183

       (d) A decline in the quality of the schools serving the1184
block, neighborhood, or other area.1185

       (11) Deny any person access to or membership or participation 1186
in any multiple-listing service, real estate brokers' 1187
organization, or other service, organization, or facility relating 1188
to the business of selling or renting housing accommodations, or 1189
discriminate against any person in the terms or conditions of that 1190
access, membership, or participation, on account of race, color, 1191
religion, sex, military status, familial status, national origin, 1192
disability, or ancestry;1193

       (12) Coerce, intimidate, threaten, or interfere with any1194
person in the exercise or enjoyment of, or on account of that1195
person's having exercised or enjoyed or having aided or encouraged1196
any other person in the exercise or enjoyment of, any right1197
granted or protected by division (H) of this section;1198

       (13) Discourage or attempt to discourage the purchase by a1199
prospective purchaser of housing accommodations, by representing1200
that any block, neighborhood, or other area has undergone or might1201
undergo a change with respect to its religious, racial, sexual,1202
military status, familial status, or ethnic composition;1203

       (14) Refuse to sell, transfer, assign, rent, lease, sublease, 1204
or finance, or otherwise deny or withhold, a burial lot from any 1205
person because of the race, color, sex, military status, familial 1206
status, age, ancestry, disability, or national origin of any1207
prospective owner or user of the lot;1208

       (15) Discriminate in the sale or rental of, or otherwise make 1209
unavailable or deny, housing accommodations to any buyer or renter 1210
because of a disability of any of the following:1211

       (a) The buyer or renter;1212

       (b) A person residing in or intending to reside in the1213
housing accommodations after they are sold, rented, or made1214
available;1215

       (c) Any individual associated with the person described in1216
division (H)(15)(b) of this section.1217

       (16) Discriminate in the terms, conditions, or privileges of1218
the sale or rental of housing accommodations to any person or in1219
the provision of services or facilities to any person in1220
connection with the housing accommodations because of a disability1221
of any of the following:1222

       (a) That person;1223

       (b) A person residing in or intending to reside in the1224
housing accommodations after they are sold, rented, or made1225
available;1226

       (c) Any individual associated with the person described in1227
division (H)(16)(b) of this section.1228

       (17) Except as otherwise provided in division (H)(17) of this 1229
section, make an inquiry to determine whether an applicant for the 1230
sale or rental of housing accommodations, a person residing in or 1231
intending to reside in the housing accommodations after they are 1232
sold, rented, or made available, or any individual associated with 1233
that person has a disability, or make an inquiry to determine the 1234
nature or severity of a disability of the applicant or such a 1235
person or individual. The following inquiries may be made of all 1236
applicants for the sale or rental of housing accommodations, 1237
regardless of whether they have disabilities:1238

       (a) An inquiry into an applicant's ability to meet the1239
requirements of ownership or tenancy;1240

       (b) An inquiry to determine whether an applicant is qualified 1241
for housing accommodations available only to persons with 1242
disabilities or persons with a particular type of disability;1243

       (c) An inquiry to determine whether an applicant is qualified 1244
for a priority available to persons with disabilities or persons 1245
with a particular type of disability;1246

       (d) An inquiry to determine whether an applicant currently1247
uses a controlled substance in violation of section 2925.11 of the1248
Revised Code or a substantively comparable municipal ordinance;1249

       (e) An inquiry to determine whether an applicant at any time1250
has been convicted of or pleaded guilty to any offense, an element1251
of which is the illegal sale, offer to sell, cultivation,1252
manufacture, other production, shipment, transportation, delivery,1253
or other distribution of a controlled substance.1254

       (18)(a) Refuse to permit, at the expense of a person with a1255
disability, reasonable modifications of existing housing1256
accommodations that are occupied or to be occupied by the person1257
with a disability, if the modifications may be necessary to afford1258
the person with a disability full enjoyment of the housing1259
accommodations. This division does not preclude a landlord of1260
housing accommodations that are rented or to be rented to a1261
disabled tenant from conditioning permission for a proposed1262
modification upon the disabled tenant's doing one or more of the1263
following:1264

       (i) Providing a reasonable description of the proposed1265
modification and reasonable assurances that the proposed1266
modification will be made in a workerlike manner and that any1267
required building permits will be obtained prior to the1268
commencement of the proposed modification;1269

       (ii) Agreeing to restore at the end of the tenancy the1270
interior of the housing accommodations to the condition they were1271
in prior to the proposed modification, but subject to reasonable1272
wear and tear during the period of occupancy, if it is reasonable1273
for the landlord to condition permission for the proposed1274
modification upon the agreement;1275

       (iii) Paying into an interest-bearing escrow account that is1276
in the landlord's name, over a reasonable period of time, a1277
reasonable amount of money not to exceed the projected costs at1278
the end of the tenancy of the restoration of the interior of the1279
housing accommodations to the condition they were in prior to the1280
proposed modification, but subject to reasonable wear and tear1281
during the period of occupancy, if the landlord finds the account1282
reasonably necessary to ensure the availability of funds for the1283
restoration work. The interest earned in connection with an escrow 1284
account described in this division shall accrue to the benefit of 1285
the disabled tenant who makes payments into the account.1286

       (b) A landlord shall not condition permission for a proposed1287
modification upon a disabled tenant's payment of a security1288
deposit that exceeds the customarily required security deposit of1289
all tenants of the particular housing accommodations.1290

       (19) Refuse to make reasonable accommodations in rules,1291
policies, practices, or services when necessary to afford a person1292
with a disability equal opportunity to use and enjoy a dwelling1293
unit, including associated public and common use areas;1294

       (20) Fail to comply with the standards and rules adopted1295
under division (A) of section 3781.111 of the Revised Code;1296

       (21) Discriminate against any person in the selling,1297
brokering, or appraising of real property because of race, color,1298
religion, sex, military status, familial status, ancestry, 1299
disability, or national origin;1300

       (22) Fail to design and construct covered multifamily1301
dwellings for first occupancy on or after June 30, 1992, in1302
accordance with the following conditions:1303

       (a) The dwellings shall have at least one building entrance1304
on an accessible route, unless it is impractical to do so because1305
of the terrain or unusual characteristics of the site.1306

       (b) With respect to dwellings that have a building entrance1307
on an accessible route, all of the following apply:1308

       (i) The public use areas and common use areas of the1309
dwellings shall be readily accessible to and usable by persons1310
with a disability.1311

       (ii) All the doors designed to allow passage into and within1312
all premises shall be sufficiently wide to allow passage by1313
persons with a disability who are in wheelchairs.1314

       (iii) All premises within covered multifamily dwelling units1315
shall contain an accessible route into and through the dwelling;1316
all light switches, electrical outlets, thermostats, and other1317
environmental controls within such units shall be in accessible1318
locations; the bathroom walls within such units shall contain1319
reinforcements to allow later installation of grab bars; and the1320
kitchens and bathrooms within such units shall be designed and1321
constructed in a manner that enables an individual in a wheelchair1322
to maneuver about such rooms.1323

       For purposes of division (H)(22) of this section, "covered1324
multifamily dwellings" means buildings consisting of four or more1325
units if such buildings have one or more elevators and ground1326
floor units in other buildings consisting of four or more units.1327

       (I) For any person to discriminate in any manner against any1328
other person because that person has opposed any unlawful1329
discriminatory practice defined in this section or because that1330
person has made a charge, testified, assisted, or participated in1331
any manner in any investigation, proceeding, or hearing under1332
sections 4112.01 to 4112.07 of the Revised Code.1333

       (J) For any person to aid, abet, incite, compel, or coerce1334
the doing of any act declared by this section to be an unlawful1335
discriminatory practice, to obstruct or prevent any person from1336
complying with this chapter or any order issued under it, or to1337
attempt directly or indirectly to commit any act declared by this1338
section to be an unlawful discriminatory practice.1339

       (K)(1) Nothing in division (H) of this section shall bar any1340
religious or denominational institution or organization, or any1341
nonprofit charitable or educational organization that is operated,1342
supervised, or controlled by or in connection with a religious1343
organization, from limiting the sale, rental, or occupancy of1344
housing accommodations that it owns or operates for other than a1345
commercial purpose to persons of the same religion, or from giving1346
preference in the sale, rental, or occupancy of such housing1347
accommodations to persons of the same religion, unless membership1348
in the religion is restricted on account of race, color, or1349
national origin.1350

       (2) Nothing in division (H) of this section shall bar any1351
bona fide private or fraternal organization that, incidental to1352
its primary purpose, owns or operates lodgings for other than a1353
commercial purpose, from limiting the rental or occupancy of the1354
lodgings to its members or from giving preference to its members.1355

       (3) Nothing in division (H) of this section limits the1356
applicability of any reasonable local, state, or federal1357
restrictions regarding the maximum number of occupants permitted1358
to occupy housing accommodations. Nothing in that division1359
prohibits the owners or managers of housing accommodations from1360
implementing reasonable occupancy standards based on the number1361
and size of sleeping areas or bedrooms and the overall size of a1362
dwelling unit, provided that the standards are not implemented to1363
circumvent the purposes of this chapter and are formulated,1364
implemented, and interpreted in a manner consistent with this1365
chapter and any applicable local, state, or federal restrictions1366
regarding the maximum number of occupants permitted to occupy1367
housing accommodations.1368

       (4) Nothing in division (H) of this section requires that1369
housing accommodations be made available to an individual whose1370
tenancy would constitute a direct threat to the health or safety1371
of other individuals or whose tenancy would result in substantial1372
physical damage to the property of others.1373

       (5) Nothing in division (H) of this section pertaining to1374
discrimination on the basis of familial status shall be construed1375
to apply to any of the following:1376

       (a) Housing accommodations provided under any state or1377
federal program that have been determined under the "Fair Housing1378
Amendments Act of 1988," 102 Stat. 1623, 42 U.S.C.A. 3607, as1379
amended, to be specifically designed and operated to assist1380
elderly persons;1381

       (b) Housing accommodations intended for and solely occupied1382
by persons who are sixty-two years of age or older;1383

       (c) Housing accommodations intended and operated for1384
occupancy by at least one person who is fifty-five years of age or1385
older per unit, as determined under the "Fair Housing Amendments1386
Act of 1988," 102 Stat. 1623, 42 U.S.C.A. 3607, as amended.1387

       (L) Nothing in divisions (A) to (E) of this section shall be1388
construed to require a person with a disability to be employed or1389
trained under circumstances that would significantly increase the1390
occupational hazards affecting either the person with a1391
disability, other employees, the general public, or the facilities1392
in which the work is to be performed, or to require the employment1393
or training of a person with a disability in a job that requires1394
the person with a disability routinely to undertake any task, the1395
performance of which is substantially and inherently impaired by1396
the person's disability.1397

       (M) Nothing in divisions (H)(1) to (18) of this section shall 1398
be construed to require any person selling or renting property to 1399
modify the property in any way or to exercise a higher degree of 1400
care for a person with a disability, to relieve any person with a 1401
disability of any obligation generally imposed on all persons 1402
regardless of disability in a written lease, rental agreement, or 1403
contract of purchase or sale, or to forbid distinctions based on 1404
the inability to fulfill the terms and conditions, including 1405
financial obligations, of the lease, agreement, or contract.1406

       (N) An aggrieved individual may enforce the individual's1407
rights relative to discrimination on the basis of age as provided1408
for in this section by instituting a civil action, within one1409
hundred eighty days after the alleged unlawful discriminatory1410
practice occurred, in any court with jurisdiction for any legal or1411
equitable relief that will effectuate the individual's rights.1412

       A person who files a civil action under this division is1413
barred, with respect to the practices complained of, from1414
instituting a civil action under section 4112.14 of the Revised1415
Code and from filing a charge with the commission under section1416
4112.05 of the Revised Code.1417

       (O) With regard to age, it shall not be an unlawful1418
discriminatory practice and it shall not constitute a violation of1419
division (A) of section 4112.14 of the Revised Code for any1420
employer, employment agency, joint labor-management committee1421
controlling apprenticeship training programs, or labor1422
organization to do any of the following:1423

       (1) Establish bona fide employment qualifications reasonably1424
related to the particular business or occupation that may include1425
standards for skill, aptitude, physical capability, intelligence,1426
education, maturation, and experience;1427

       (2) Observe the terms of a bona fide seniority system or any1428
bona fide employee benefit plan, including, but not limited to, a1429
retirement, pension, or insurance plan, that is not a subterfuge1430
to evade the purposes of this section. However, no such employee1431
benefit plan shall excuse the failure to hire any individual, and1432
no such seniority system or employee benefit plan shall require or1433
permit the involuntary retirement of any individual, because of1434
the individual's age except as provided for in the "Age1435
Discrimination in Employment Act Amendment of 1978," 92 Stat. 189,1436
29 U.S.C.A. 623, as amended by the "Age Discrimination in1437
Employment Act Amendments of 1986," 100 Stat. 3342, 29 U.S.C.A.1438
623, as amended.1439

       (3) Retire an employee who has attained sixty-five years of1440
age who, for the two-year period immediately before retirement, is1441
employed in a bona fide executive or a high policymaking position,1442
if the employee is entitled to an immediate nonforfeitable annual1443
retirement benefit from a pension, profit-sharing, savings, or1444
deferred compensation plan, or any combination of those plans, of1445
the employer of the employee, which equals, in the aggregate, at1446
least forty-four thousand dollars, in accordance with the1447
conditions of the "Age Discrimination in Employment Act Amendment1448
of 1978," 92 Stat. 189, 29 U.S.C.A. 631, as amended by the "Age1449
Discrimination in Employment Act Amendments of 1986," 100 Stat.1450
3342, 29 U.S.C.A. 631, as amended;1451

       (4) Observe the terms of any bona fide apprenticeship program 1452
if the program is registered with the Ohio apprenticeship council 1453
pursuant to sections 4139.01 to 4139.06 of the Revised Code and is 1454
approved by the federal committee on apprenticeship of the United 1455
States department of labor.1456

       (P) Nothing in this chapter prohibiting age discrimination1457
and nothing in division (A) of section 4112.14 of the Revised Code1458
shall be construed to prohibit the following:1459

       (1) The designation of uniform age the attainment of which is 1460
necessary for public employees to receive pension or other1461
retirement benefits pursuant to Chapter 145., 742., 3307., 3309.,1462
or 5505. of the Revised Code;1463

       (2) The mandatory retirement of uniformed patrol officers of1464
the state highway patrol as provided in section 5505.16 of the1465
Revised Code;1466

       (3) The maximum age requirements for appointment as a patrol1467
officer in the state highway patrol established by section 5503.011468
of the Revised Code;1469

       (4) The maximum age requirements established for original1470
appointment to a police department or fire department in sections1471
124.41 and 124.42 of the Revised Code;1472

       (5) Any maximum age not in conflict with federal law that may 1473
be established by a municipal charter, municipal ordinance, or1474
resolution of a board of township trustees for original1475
appointment as a police officer or firefighter;1476

       (6) Any mandatory retirement provision not in conflict with1477
federal law of a municipal charter, municipal ordinance, or1478
resolution of a board of township trustees pertaining to police1479
officers and firefighters;1480

       (7) Until January 1, 1994, the mandatory retirement of any1481
employee who has attained seventy years of age and who is serving1482
under a contract of unlimited tenure, or similar arrangement1483
providing for unlimited tenure, at an institution of higher1484
education as defined in the "Education Amendments of 1980," 941485
Stat. 1503, 20 U.S.C.A. 1141(a).1486

       (Q)(1)(a) Except as provided in division (Q)(1)(b) of this1487
section, for purposes of divisions (A) to (E) of this section, a1488
disability does not include any physiological disorder or1489
condition, mental or psychological disorder, or disease or1490
condition caused by an illegal use of any controlled substance by1491
an employee, applicant, or other person, if an employer,1492
employment agency, personnel placement service, labor1493
organization, or joint labor-management committee acts on the1494
basis of that illegal use.1495

       (b) Division (Q)(1)(a) of this section does not apply to an1496
employee, applicant, or other person who satisfies any of the1497
following:1498

       (i) The employee, applicant, or other person has successfully 1499
completed a supervised drug rehabilitation program and no longer 1500
is engaging in the illegal use of any controlled substance, or the 1501
employee, applicant, or other person otherwise successfully has1502
been rehabilitated and no longer is engaging in that illegal use.1503

       (ii) The employee, applicant, or other person is1504
participating in a supervised drug rehabilitation program and no1505
longer is engaging in the illegal use of any controlled substance.1506

       (iii) The employee, applicant, or other person is erroneously 1507
regarded as engaging in the illegal use of any controlled 1508
substance, but the employee, applicant, or other person is not 1509
engaging in that illegal use.1510

       (2) Divisions (A) to (E) of this section do not prohibit an1511
employer, employment agency, personnel placement service, labor1512
organization, or joint labor-management committee from doing any1513
of the following:1514

       (a) Adopting or administering reasonable policies or1515
procedures, including, but not limited to, testing for the illegal1516
use of any controlled substance, that are designed to ensure that1517
an individual described in division (Q)(1)(b)(i) or (ii) of this1518
section no longer is engaging in the illegal use of any controlled1519
substance;1520

       (b) Prohibiting the illegal use of controlled substances and1521
the use of alcohol at the workplace by all employees;1522

       (c) Requiring that employees not be under the influence of1523
alcohol or not be engaged in the illegal use of any controlled1524
substance at the workplace;1525

       (d) Requiring that employees behave in conformance with the1526
requirements established under "The Drug-Free Workplace Act of1527
1988," 102 Stat. 4304, 41 U.S.C.A. 701, as amended;1528

       (e) Holding an employee who engages in the illegal use of any 1529
controlled substance or who is an alcoholic to the same1530
qualification standards for employment or job performance, and the1531
same behavior, to which the employer, employment agency, personnel1532
placement service, labor organization, or joint labor-management1533
committee holds other employees, even if any unsatisfactory1534
performance or behavior is related to an employee's illegal use of1535
a controlled substance or alcoholism;1536

       (f) Exercising other authority recognized in the "Americans1537
with Disabilities Act of 1990," 104 Stat. 327, 42 U.S.C.A. 12101,1538
as amended, including, but not limited to, requiring employees to1539
comply with any applicable federal standards.1540

       (3) For purposes of this chapter, a test to determine the1541
illegal use of any controlled substance does not include a medical1542
examination.1543

       (4) Division (Q) of this section does not encourage,1544
prohibit, or authorize, and shall not be construed as encouraging,1545
prohibiting, or authorizing, the conduct of testing for the1546
illegal use of any controlled substance by employees, applicants,1547
or other persons, or the making of employment decisions based on1548
the results of that type of testing.1549

       Sec. 4112.021.  (A) As used in this section:1550

       (1) "Credit" means the right granted by a creditor to a1551
person to defer payment of a debt, to incur debt and defer its1552
payment, or to purchase property or services and defer payment for 1553
the property or services.1554

       (2) "Creditor" means any person who regularly extends,1555
renews, or continues credit, any person who regularly arranges for 1556
the extension, renewal, or continuation of credit, or any assignee 1557
of an original creditor who participates in the decision to 1558
extend, renew, or continue credit, whether or not any interest or 1559
finance charge is required.1560

       (3) "Credit reporting agency" means any person who, for1561
monetary fees or dues or on a cooperative nonprofit basis,1562
regularly assembles or evaluates credit information for the1563
purpose of furnishing credit reports to creditors.1564

       (4) "Age" means any age of eighteen years or older.1565

       (B) It shall be an unlawful discriminatory practice:1566

       (1) For any creditor to do any of the following:1567

       (a) Discriminate against any applicant for credit in the1568
granting, withholding, extending, or renewing of credit, or in the 1569
fixing of the rates, terms, or conditions of any form of credit, 1570
on the basis of race, color, religion, age, sex, military status,1571
marital status, national origin, disability, or ancestry, except 1572
that this division shall not apply with respect to age in any real 1573
estate transaction between a financial institution, a dealer in1574
intangibles, or an insurance company as defined in section 5725.01 1575
of the Revised Code and its customers;1576

       (b) Use or make any inquiry as to race, color, religion, age, 1577
sex, military status, marital status, national origin, disability,1578
or ancestry for the purpose of limiting or specifying those 1579
persons to whom credit will be granted, except that an inquiry of 1580
marital status does not constitute discrimination for the purposes 1581
of this section if the inquiry is made for the purpose of 1582
ascertaining the creditor's rights and remedies applicable to the 1583
particular extension of credit, and except that creditors are 1584
excepted from this division with respect to any inquiry, 1585
elicitation of information, record, or form of application 1586
required of a particular creditor by any instrumentality or agency 1587
of the United States, or required of a particular creditor by any 1588
agency or instrumentality to enforce the "Civil Rights Act of 1589
1968," 82 Stat. 84, 85, 42 U.S.C.A. 3608(c);1590

       (c) Refuse to consider the sources of income of an applicant 1591
for credit, or disregard or ignore the income of an applicant, in 1592
whole or in part, on the basis of race, color, religion, age, sex, 1593
military status, marital status, disability, national origin, or1594
ancestry;1595

       (d) Refuse to grant credit to an individual in any name that 1596
individual customarily uses, if it has been determined in the 1597
normal course of business that the creditor will grant credit to 1598
the individual;1599

       (e) Impose any special requirements or conditions, including, 1600
but not limited to, a requirement for co-obligors or1601
reapplication, upon any applicant or class of applicants on the1602
basis of race, color, religion, age, sex, military status, marital 1603
status, national origin, disability, or ancestry in circumstances 1604
where similar requirements or conditions are not imposed on other1605
applicants similarly situated, unless the special requirements or1606
conditions that are imposed with respect to age are the result of1607
a real estate transaction exempted under division (B)(1)(a) of1608
this section or are the result of programs that grant preferences1609
to certain age groups administered by instrumentalities or1610
agencies of the United States, a state, or a political subdivision 1611
of a state;1612

       (f) Fail or refuse to provide an applicant for credit a1613
written statement of the specific reasons for rejection of the1614
application if requested in writing by the applicant within sixty1615
days of the rejection. The creditor shall provide the written1616
statement of the specific reason for rejection within thirty days1617
after receipt of a request of that nature. For purposes of this 1618
section, a statement that the applicant was rejected solely on the 1619
basis of information received from a credit reporting agency or 1620
because the applicant failed to meet the standards required by the1621
creditor's credit scoring system, uniformly applied, shall1622
constitute a specific reason for rejection.1623

       (g) Fail or refuse to print on or firmly attach to each 1624
application for credit, in a type size no smaller than that used 1625
throughout most of the application form, the following notice: 1626
"The Ohio laws against discrimination require that all creditors 1627
make credit equally available to all credit worthy customers, and 1628
that credit reporting agencies maintain separate credit histories 1629
on each individual upon request. The Ohio civil rights commission 1630
administers compliance with this law." This notice is not required 1631
to be included in applications that have a multi-state 1632
distribution if the notice is mailed to the applicant with the 1633
notice of acceptance or rejection of the application.1634

       (h) Fail or refuse on the basis of race, color, religion,1635
age, sex, military status, marital status, national origin, 1636
disability, or ancestry to maintain, upon the request of the 1637
individual, a separate account for each individual to whom credit 1638
is extended;1639

       (i) Fail or refuse on the basis of race, color, religion,1640
age, sex, military status, marital status, national origin, 1641
disability, or ancestry to maintain records on any account 1642
established after November 1, 1976, to furnish information on the 1643
accounts to credit reporting agencies in a manner that clearly 1644
designates the contractual liability for repayment as indicated on 1645
the application for the account, and, if more than one individual 1646
is contractually liable for repayment, to maintain records and1647
furnish information in the name of each individual. This division 1648
does not apply to individuals who are contractually liable only if 1649
the primary party defaults on the account.1650

       (2) For any credit reporting agency to do any of the 1651
following:1652

       (a) Fail or refuse on the basis of race, color, religion,1653
age, sex, military status, marital status, national origin, 1654
disability, or ancestry to maintain, upon the request of the 1655
individual, a separate file on each individual about whom 1656
information is assembled or evaluated;1657

       (b) Fail or refuse on the basis of race, color, religion,1658
age, sex, military status, marital status, national origin, 1659
disability, or ancestry to clearly note, maintain, and report any 1660
information furnished it under division (B)(1)(i) of this section.1661

       (C) This section does not prohibit a creditor from requesting 1662
the signature of both spouses to create a valid lien, pass clear 1663
title, or waive inchoate rights to property.1664

       (D) The rights granted by this section may be enforced by1665
aggrieved individuals by filing a civil action in a court of1666
common pleas within one hundred eighty days after the alleged1667
unlawful discriminatory practice occurred. Upon application by the 1668
plaintiff and in circumstances that the court considers just, the1669
court in which a civil action under this section is brought may 1670
appoint an attorney for the plaintiff and may authorize the 1671
commencement of a civil action upon proper showing without the 1672
payment of costs. If the court finds that an unlawful 1673
discriminatory practice prohibited by this section occurred or is 1674
about to occur, the court may grant relief that it considers 1675
appropriate, including a permanent or temporary injunction, 1676
temporary restraining order, or other order, and may award to the 1677
plaintiff compensatory and punitive damages of not less than one 1678
hundred dollars, together with attorney's fees and court costs.1679

       (E) Nothing contained in this section shall bar a creditor1680
from reviewing an application for credit on the basis of1681
established criteria used in the normal course of business for the 1682
determination of the credit worthiness of the individual applicant 1683
for credit, including the credit history of the applicant.1684

       Sec. 4112.023. The decision of Fisher v. Peters, 249 F.3d 433 1685
(6th Cir. 2001), which held that if a person's civilian job is 1686
inherently military, the person must pursue military, rather than 1687
civilian, channels when pursuing employment discrimination claims, 1688
shall be applied when construing the prohibitions contained in 1689
this chapter against discrimination on the basis of a person's 1690
military status.1691

       Sec. 4112.04.  (A) The commission shall do all of the1692
following:1693

       (1) Establish and maintain a principal office in the city of 1694
Columbus and any other offices within the state that it considers 1695
necessary;1696

       (2) Appoint an executive director who shall serve at the1697
pleasure of the commission and be its principal administrative1698
officer. The executive director shall be paid a salary fixed1699
pursuant to Chapter 124. of the Revised Code.1700

       (3) Appoint hearing examiners and other employees and agents 1701
who it considers necessary and prescribe their duties subject to 1702
Chapter 124. of the Revised Code;1703

       (4) Adopt, promulgate, amend, and rescind rules to effectuate 1704
the provisions of this chapter and the policies and practice of 1705
the commission in connection with this chapter;1706

       (5) Formulate policies to effectuate the purposes of this1707
chapter and make recommendations to agencies and officers of the1708
state or political subdivisions to effectuate the policies;1709

       (6) Receive, investigate, and pass upon written charges made 1710
under oath of unlawful discriminatory practices;1711

       (7) Make periodic surveys of the existence and effect of1712
discrimination because of race, color, religion, sex, military 1713
status, familial status, national origin, disability, age, or 1714
ancestry on the enjoyment of civil rights by persons within the 1715
state;1716

       (8) Report, from time to time, but not less than once a year, 1717
to the general assembly and the governor, describing in detail the 1718
investigations, proceedings, and hearings it has conducted and 1719
their outcome, the decisions it has rendered, and the other work 1720
performed by it, which report shall include a copy of any surveys 1721
prepared pursuant to division (A)(7) of this section and shall 1722
include the recommendations of the commission as to legislative or 1723
other remedial action;1724

       (9) Prepare a comprehensive educational program, in1725
cooperation with the department of education, for the students of1726
the public schools of this state and for all other residents of1727
this state that is designed to eliminate prejudice on the basis of 1728
race, color, religion, sex, military status, familial status, 1729
national origin, disability, age, or ancestry in this state, to 1730
further good will among those groups, and to emphasize the origin 1731
of prejudice against those groups, its harmful effects, and its1732
incompatibility with American principles of equality and fair1733
play;1734

       (10) Receive progress reports from agencies,1735
instrumentalities, institutions, boards, commissions, and other1736
entities of this state or any of its political subdivisions and1737
their agencies, instrumentalities, institutions, boards,1738
commissions, and other entities regarding affirmative action1739
programs for the employment of persons against whom discrimination 1740
is prohibited by this chapter, or regarding any affirmative 1741
housing accommodations programs developed to eliminate or reduce 1742
an imbalance of race, color, religion, sex, military status,1743
familial status, national origin, disability, or ancestry. All1744
agencies, instrumentalities, institutions, boards, commissions,1745
and other entities of this state or its political subdivisions,1746
and all political subdivisions, that have undertaken affirmative1747
action programs pursuant to a conciliation agreement with the1748
commission, an executive order of the governor, any federal1749
statute or rule, or an executive order of the president of the1750
United States shall file progress reports with the commission1751
annually on or before the first day of November. The commission1752
shall analyze and evaluate the progress reports and report its1753
findings annually to the general assembly on or before the1754
thirtieth day of January of the year immediately following the1755
receipt of the reports.1756

       (B) The commission may do any of the following:1757

       (1) Meet and function at any place within the state;1758

       (2) Initiate and undertake on its own motion investigations 1759
of problems of employment or housing accommodations 1760
discrimination;1761

       (3) Hold hearings, subpoena witnesses, compel their1762
attendance, administer oaths, take the testimony of any person1763
under oath, require the production for examination of any books1764
and papers relating to any matter under investigation or in1765
question before the commission, and make rules as to the issuance1766
of subpoenas by individual commissioners.1767

       (a) In conducting a hearing or investigation, the commission 1768
shall have access at all reasonable times to premises, records, 1769
documents, individuals, and other evidence or possible sources of 1770
evidence and may examine, record, and copy the premises, records, 1771
documents, and other evidence or possible sources of evidence and 1772
take and record the testimony or statements of the individuals as 1773
reasonably necessary for the furtherance of the hearing or 1774
investigation. In investigations, the commission shall comply with 1775
the fourth amendment to the United States Constitution relating to 1776
unreasonable searches and seizures. The commission or a member of 1777
the commission may issue subpoenas to compel access to or the 1778
production of premises, records, documents, and other evidence or 1779
possible sources of evidence or the appearance of individuals, and 1780
may issue interrogatories to a respondent, to the same extent and 1781
subject to the same limitations as would apply if the subpoenas or1782
interrogatories were issued or served in aid of a civil action in1783
a court of common pleas.1784

       (b) Upon written application by a respondent, the commission 1785
shall issue subpoenas in its name to the same extent and subject 1786
to the same limitations as subpoenas issued by the commission. 1787
Subpoenas issued at the request of a respondent shall show on 1788
their face the name and address of the respondent and shall state 1789
that they were issued at the respondent's request.1790

       (c) Witnesses summoned by subpoena of the commission are1791
entitled to the same witness and mileage fees as are witnesses in1792
proceedings in a court of common pleas.1793

       (d) Within five days after service of a subpoena upon any1794
person, the person may petition the commission to revoke or modify 1795
the subpoena. The commission shall grant the petition if it finds 1796
that the subpoena requires an appearance or attendance at an 1797
unreasonable time or place, that it requires production of1798
evidence that does not relate to any matter before the commission, 1799
that it does not describe with sufficient particularity the 1800
evidence to be produced, that compliance would be unduly onerous, 1801
or for other good reason.1802

       (e) In case of contumacy or refusal to obey a subpoena, the 1803
commission or person at whose request it was issued may petition 1804
for its enforcement in the court of common pleas in the county in 1805
which the person to whom the subpoena was addressed resides, was 1806
served, or transacts business.1807

       (4) Create local or statewide advisory agencies and1808
conciliation councils to aid in effectuating the purposes of this1809
chapter. The commission may itself, or it may empower these1810
agencies and councils to, do either or both of the following:1811

       (a) Study the problems of discrimination in all or specific 1812
fields of human relationships when based on race, color, religion, 1813
sex, military status, familial status, national origin,1814
disability, age, or ancestry;1815

       (b) Foster through community effort, or otherwise, good will 1816
among the groups and elements of the population of the state.1817

       The agencies and councils may make recommendations to the1818
commission for the development of policies and procedures in1819
general. They shall be composed of representative citizens who1820
shall serve without pay, except that reimbursement for actual and1821
necessary traveling expenses shall be made to citizens who serve1822
on a statewide agency or council.1823

       (5) Issue any publications and the results of investigations 1824
and research that in its judgment will tend to promote good will 1825
and minimize or eliminate discrimination because of race, color, 1826
religion, sex, military status, familial status, national origin, 1827
disability, age, or ancestry.1828

       Sec. 4112.05.  (A) The commission, as provided in this1829
section, shall prevent any person from engaging in unlawful1830
discriminatory practices, provided that, before instituting the1831
formal hearing authorized by division (B) of this section, it1832
shall attempt, by informal methods of conference, conciliation,1833
and persuasion, to induce compliance with this chapter.1834

       (B)(1) Any person may file a charge with the commission1835
alleging that another person has engaged or is engaging in an1836
unlawful discriminatory practice. In the case of a charge alleging 1837
an unlawful discriminatory practice described in division (A), 1838
(B), (C), (D), (E), (F), (G), (I), or (J) of section 4112.02 or in 1839
section 4112.021 or 4112.022 of the Revised Code, the charge shall 1840
be in writing and under oath and shall be filed with the 1841
commission within six months after the alleged unlawful 1842
discriminatory practice was committed. In the case of a charge 1843
alleging an unlawful discriminatory practice described in division 1844
(H) of section 4112.02 of the Revised Code, the charge shall be in 1845
writing and under oath and shall be filed with the commission 1846
within one year after the alleged unlawful discriminatory practice 1847
was committed.1848

       (2) Upon receiving a charge, the commission may initiate a1849
preliminary investigation to determine whether it is probable that 1850
an unlawful discriminatory practice has been or is being engaged 1851
in. The commission also may conduct, upon its own initiative and 1852
independent of the filing of any charges, a preliminary 1853
investigation relating to any of the unlawful discriminatory 1854
practices described in division (A), (B), (C), (D), (E), (F), (I), 1855
or (J) of section 4112.02 or in section 4112.021 or 4112.022 of 1856
the Revised Code. Prior to a notification of a complainant under 1857
division (B)(4) of this section or prior to the commencement of 1858
informal methods of conference, conciliation, and persuasion under 1859
that division, the members of the commission and the officers and 1860
employees of the commission shall not make public in any manner 1861
and shall retain as confidential all information that was obtained 1862
as a result of or that otherwise pertains to a preliminary 1863
investigation other than one described in division (B)(3) of this 1864
section.1865

       (3)(a) Unless it is impracticable to do so and subject to its 1866
authority under division (B)(3)(d) of this section, the commission 1867
shall complete a preliminary investigation of a charge filed 1868
pursuant to division (B)(1) of this section that alleges an1869
unlawful discriminatory practice described in division (H) of1870
section 4112.02 of the Revised Code, and shall take one of the1871
following actions, within one hundred days after the filing of the 1872
charge:1873

       (i) Notify the complainant and the respondent that it is not 1874
probable that an unlawful discriminatory practice described in 1875
division (H) of section 4112.02 of the Revised Code has been or is 1876
being engaged in and that the commission will not issue a1877
complaint in the matter;1878

       (ii) Initiate a complaint and schedule it for informal1879
methods of conference, conciliation, and persuasion;1880

       (iii) Initiate a complaint and refer it to the attorney1881
general with a recommendation to seek a temporary or permanent1882
injunction or a temporary restraining order. If this action is1883
taken, the attorney general shall apply, as expeditiously as1884
possible after receipt of the complaint, to the court of common1885
pleas of the county in which the unlawful discriminatory practice1886
allegedly occurred for the appropriate injunction or order, and1887
the court shall hear and determine the application as1888
expeditiously as possible.1889

       (b) If it is not practicable to comply with the requirements 1890
of division (B)(3)(a) of this section within the one-hundred-day 1891
period described in that division, the commission shall notify the 1892
complainant and the respondent in writing of the reasons for the 1893
noncompliance.1894

       (c) Prior to the issuance of a complaint under division1895
(B)(3)(a)(ii) or (iii) of this section or prior to a notification1896
of the complainant and the respondent under division (B)(3)(a)(i)1897
of this section, the members of the commission and the officers1898
and employees of the commission shall not make public in any1899
manner and shall retain as confidential all information that was1900
obtained as a result of or that otherwise pertains to a1901
preliminary investigation of a charge filed pursuant to division1902
(B)(1) of this section that alleges an unlawful discriminatory1903
practice described in division (H) of section 4112.05 of the1904
Revised Code.1905

       (d) Notwithstanding the types of action described in1906
divisions (B)(3)(a)(ii) and (iii) of this section, prior to the1907
issuance of a complaint or the referral of a complaint to the1908
attorney general and prior to endeavoring to eliminate an unlawful 1909
discriminatory practice described in division (H) of section 1910
4112.02 of the Revised Code by informal methods of conference, 1911
conciliation, and persuasion, the commission may seek a temporary 1912
or permanent injunction or a temporary restraining order in the 1913
court of common pleas of the county in which the unlawful 1914
discriminatory practice allegedly occurred.1915

       (4) If the commission determines after a preliminary1916
investigation other than one described in division (B)(3) of this1917
section that it is not probable that an unlawful discriminatory1918
practice has been or is being engaged in, it shall notify any1919
complainant under division (B)(1) of this section that it has so1920
determined and that it will not issue a complaint in the matter.1921
If the commission determines after a preliminary investigation1922
other than the one described in division (B)(3) of this section1923
that it is probable that an unlawful discriminatory practice has1924
been or is being engaged in, it shall endeavor to eliminate the1925
practice by informal methods of conference, conciliation, and1926
persuasion.1927

       (5) Nothing said or done during informal methods of1928
conference, conciliation, and persuasion under this section shall1929
be disclosed by any member of the commission or its staff or be1930
used as evidence in any subsequent hearing or other proceeding.1931
If, after a preliminary investigation and the use of informal1932
methods of conference, conciliation, and persuasion under this1933
section, the commission is satisfied that any unlawful1934
discriminatory practice will be eliminated, it may treat the1935
charge involved as being conciliated and enter that disposition on 1936
the records of the commission. If the commission fails to effect 1937
the elimination of an unlawful discriminatory practice by informal 1938
methods of conference, conciliation, and persuasion under this 1939
section and to obtain voluntary compliance with this chapter, the 1940
commission shall issue and cause to be served upon any person, 1941
including the respondent against whom a complainant has filed a 1942
charge pursuant to division (B)(1) of this section, a complaint 1943
stating the charges involved and containing a notice of an 1944
opportunity for a hearing before the commission, a member of the 1945
commission, or a hearing examiner at a place that is stated in the 1946
notice and that is located within the county in which the alleged 1947
unlawful discriminatory practice has occurred or is occurring or 1948
in which the respondent resides or transacts business. The hearing 1949
shall be held not less than thirty days after the service of the 1950
complaint upon the complainant, the aggrieved persons other than 1951
the complainant on whose behalf the complaint is issued, and the 1952
respondent, unless the complainant, an aggrieved person, or the 1953
respondent elects to proceed under division (A)(2) of section 1954
4112.051 of the Revised Code when that division is applicable. If 1955
a complaint pertains to an alleged unlawful discriminatory 1956
practice described in division (H) of section 4112.02 of the 1957
Revised Code, the complaint shall notify the complainant, an 1958
aggrieved person, and the respondent of the right of the 1959
complainant, an aggrieved person, or the respondent to elect to 1960
proceed with the administrative hearing process under this section 1961
or to proceed under division (A)(2) of section 4112.051 of the 1962
Revised Code.1963

       (6) The attorney general shall represent the commission at1964
any hearing held pursuant to division (B)(5) of this section and1965
shall present the evidence in support of the complaint.1966

       (7) Any complaint issued pursuant to division (B)(5) of this 1967
section after the filing of a charge under division (B)(1) of this 1968
section shall be so issued within one year after the complainant 1969
filed the charge with respect to an alleged unlawful1970
discriminatory practice.1971

       (C) Any complaint issued pursuant to division (B) of this1972
section may be amended by the commission, a member of the1973
commission, or the hearing examiner conducting a hearing under1974
division (B) of this section, at any time prior to or during the1975
hearing. The respondent has the right to file an answer or an1976
amended answer to the original and amended complaints and to1977
appear at the hearing in person, by attorney, or otherwise to1978
examine and cross-examine witnesses.1979

       (D) The complainant shall be a party to a hearing under1980
division (B) of this section, and any person who is an1981
indispensable party to a complete determination or settlement of a 1982
question involved in the hearing shall be joined. Any person who 1983
has or claims an interest in the subject of the hearing and in 1984
obtaining or preventing relief against the unlawful discriminatory 1985
practices complained of may be permitted, in the discretion of the 1986
person or persons conducting the hearing, to appear for the 1987
presentation of oral or written arguments.1988

       (E) In any hearing under division (B) of this section, the1989
commission, a member of the commission, or the hearing examiner1990
shall not be bound by the Rules of Evidence but, in ascertaining1991
the practices followed by the respondent, shall take into account1992
all reliable, probative, and substantial statistical or other1993
evidence produced at the hearing that may tend to prove the1994
existence of a predetermined pattern of employment or membership,1995
provided that nothing contained in this section shall be construed 1996
to authorize or require any person to observe the proportion that 1997
persons of any race, color, religion, sex, military status,1998
familial status, national origin, disability, age, or ancestry 1999
bear to the total population or in accordance with any criterion 2000
other than the individual qualifications of the applicant.2001

       (F) The testimony taken at a hearing under division (B) of2002
this section shall be under oath and shall be reduced to writing2003
and filed with the commission. Thereafter, in its discretion, the 2004
commission, upon the service of a notice upon the complainant and 2005
the respondent that indicates an opportunity to be present, may 2006
take further testimony or hear argument.2007

       (G)(1) If, upon all reliable, probative, and substantial2008
evidence presented at a hearing under division (B) of this2009
section, the commission determines that the respondent has engaged 2010
in, or is engaging in, any unlawful discriminatory practice, 2011
whether against the complainant or others, the commission shall 2012
state its findings of fact and conclusions of law and shall issue 2013
and, subject to the provisions of Chapter 119. of the Revised 2014
Code, cause to be served on the respondent an order requiring the 2015
respondent to cease and desist from the unlawful discriminatory 2016
practice, requiring the respondent to take any further affirmative 2017
or other action that will effectuate the purposes of this chapter, 2018
including, but not limited to, hiring, reinstatement, or upgrading 2019
of employees with or without back pay, or admission or restoration 2020
to union membership, and requiring the respondent to report to the 2021
commission the manner of compliance. If the commission directs 2022
payment of back pay, it shall make allowance for interim earnings. 2023
If it finds a violation of division (H) of section 4112.02 of the 2024
Revised Code, the commission additionally shall require the 2025
respondent to pay actual damages and reasonable attorney's fees, 2026
and may award to the complainant punitive damages as follows:2027

       (a) If division (G)(1)(b) or (c) of this section does not2028
apply, punitive damages in an amount not to exceed ten thousand2029
dollars;2030

       (b) If division (G)(1)(c) of this section does not apply and 2031
if the respondent has been determined by a final order of the2032
commission or by a final judgment of a court to have committed one 2033
violation of division (H) of section 4112.02 of the Revised Code 2034
during the five-year period immediately preceding the date on 2035
which a complaint was issued pursuant to division (B) of this2036
section, punitive damages in an amount not to exceed twenty-five2037
thousand dollars;2038

       (c) If the respondent has been determined by a final order of 2039
the commission or by a final judgment of a court to have committed 2040
two or more violations of division (H) of section 4112.02 of the 2041
Revised Code during the seven-year period immediately preceding 2042
the date on which a complaint was issued pursuant to division (B) 2043
of this section, punitive damages in an amount not to exceed fifty 2044
thousand dollars.2045

       (2) Upon the submission of reports of compliance, the2046
commission may issue a declaratory order stating that the2047
respondent has ceased to engage in particular unlawful2048
discriminatory practices.2049

       (H) If the commission finds that no probable cause exists for 2050
crediting charges of unlawful discriminatory practices or if, upon 2051
all the evidence presented at a hearing under division (B) of this 2052
section on a charge, the commission finds that a respondent has 2053
not engaged in any unlawful discriminatory practice against the 2054
complainant or others, it shall state its findings of fact and 2055
shall issue and cause to be served on the complainant an order 2056
dismissing the complaint as to the respondent. A copy of the order 2057
shall be delivered in all cases to the attorney general and any 2058
other public officers whom the commission considers proper.2059

       (I) Until the time period for appeal set forth in division2060
(H) of section 4112.06 of the Revised Code expires, the2061
commission, subject to the provisions of Chapter 119. of the2062
Revised Code, at any time, upon reasonable notice, and in the2063
manner it considers proper, may modify or set aside, in whole or2064
in part, any finding or order made by it under this section.2065

       Sec. 4112.08.  This chapter shall be construed liberally for 2066
the accomplishment of its purposes, and any law inconsistent with 2067
any provision of this chapter shall not apply. Nothing contained 2068
in this chapter shall be considered to repeal any of the 2069
provisions of any law of this state relating to discrimination 2070
because of race, color, religion, sex, military status, familial2071
status, disability, national origin, age, or ancestry, except that2072
any person filing a charge under division (B)(1) of section2073
4112.05 of the Revised Code, with respect to the unlawful2074
discriminatory practices complained of, is barred from instituting 2075
a civil action under section 4112.14 or division (N) of section2076
4112.02 of the Revised Code.2077

       Sec. 4117.19.  (A) Every employee organization that is2078
certified or recognized as a representative of public employees2079
under Chapter 4117. of the Revised Codethis chapter shall file 2080
with the state employment relations board a registration report 2081
that is signed by its president or other appropriate officer. The 2082
report shall be in a form prescribed by the board and accompanied 2083
by two copies of the employee organization's constitution and 2084
bylaws. The board shall accept a filing by a statewide, national, 2085
or international employee organization of its constitution and 2086
bylaws in lieu of a filing of the documents by each subordinate 2087
organization. The exclusive representative or other employee 2088
organization originally filing its constitution and bylaws shall 2089
report, promptly, to the board all changes or amendments to its2090
constitution and bylaws.2091

       (B) Every employee organization shall file with the board an 2092
annual report. The report shall be in a form prescribed by the 2093
board and shall contain the following information:2094

       (1) The names and addresses of the organization, any parent 2095
organization or organizations with which it is affiliated, and all 2096
organizationwide officers;2097

       (2) The name and address of its local agent for service of2098
process;2099

       (3) A general description of the public employees the2100
organization represents or seeks to represent;2101

       (4) The amounts of the initiation fee and monthly dues2102
members must pay;2103

       (5) A pledge, in a form prescribed by the board, that the2104
organization will comply with the laws of the state and that it2105
will accept members without regard to age, race, color, sex,2106
creed, religion, ancestry, national origin, disability as defined 2107
in section 4112.01 of the Revised Code, military status as defined 2108
in that section, or physical disability as provided by law:2109

       (6) A financial report.2110

       (C) The constitution or bylaws of every employee organization 2111
shall do all of the following:2112

       (1) Require that the organization keep accurate accounts of 2113
all income and expenses, prepare an annual financial report, keep 2114
open for inspection by any member of the organization its2115
accounts, and make loans to officers and agents only on terms and2116
conditions available to all members;2117

       (2) Prohibit business or financial interests of its officers 2118
and agents, their spouses, minor children, parents, or otherwise, 2119
in conflict with the fiduciary obligation of such persons to the 2120
organization;2121

       (3) When specifically requested by the board, require every 2122
official who is designated as a fiscal officer of an employee 2123
organization and who is responsible for funds or other property of 2124
the organization or trust in which an organization is interested, 2125
or a subsidiary organization be bonded with the amount, scope, and 2126
form of the bond determined by the board;2127

       (4) Require periodic elections of officers by secret ballot 2128
subject to recognized safeguards concerning the equal right of all 2129
members to nominate, seek office, and vote in the elections, the 2130
right of individual members to participate in the affairs of the 2131
organization, and fair and equitable procedures in disciplinary 2132
actions.2133

       (D) The board shall prescribe rules necessary to govern the 2134
establishment and reporting of trusteeships over employee2135
organizations. The establishment of trusteeships is permissible2136
only if the constitution or bylaws of the organization set forth2137
reasonable procedures.2138

       (E) The board may withhold certification of an employee2139
organization that willfully refuses to register or file an annual2140
report or that willfully refuses to comply with other provisions2141
of this section. The board may revoke a certification of an2142
employee organization for willfully failing to comply with this2143
section. The board may enforce the prohibitions contained in this 2144
section by petitioning the court of common pleas of the county in 2145
which the violation occurs for an injunction. Persons complaining 2146
of a violation of this section shall file the complaint with the 2147
board.2148

       (F) Upon the written request to the board of any member of a 2149
certified employee organization and where the board determines the 2150
necessity for an audit, the board may require the employee2151
organization to provide a certified audit of its financial2152
records.2153

       (G) Any employee organization subject to the2154
"Labor-Management Reporting and Disclosure Act of 1959," 73 Stat.2155
519, 29 U.S.C.A., 401, as amended, may file copies with the board2156
of all reports it is required to file under that act in lieu of2157
compliance with all parts of this section other than division (A)2158
of this section. The board shall accept a filing by a statewide,2159
national, or international employee organization of its reports in 2160
lieu of a filing of such reports by each subordinate organization.2161

       Sec. 4503.433. (A) As used in this section, "battle star" 2162
means a military award approved by the chairman of the joint 2163
chiefs of staff for service members who were engaged in actual 2164
combat against the enemy under certain circumstances.2165

       (B) Not later than six months after the effective date of 2166
this section, the registrar of motor vehicles shall adopt rules to 2167
do all of the following:2168

       (1) Determine the combat and military license plates 2169
authorized under this chapter that are appropriate for the display 2170
of battle stars and select an additional design for each approved 2171
combat or military license plate that includes the display of one 2172
or more battle stars;2173

       (2) Establish the documentary evidence that an applicant must 2174
present as proof of the award upon a request under division (C) of 2175
this section for the display of a battle star on an approved 2176
combat or military license plate.2177

       (C) Any person who is eligible for a combat or military 2178
license plate under this chapter of the type approved by the 2179
registrar by rule, who also has been awarded a battle star, may 2180
request the issuance of the approved combat or military license 2181
plate displaying the combat battle stars received by the person. 2182
The request shall be accompanied by such documentary evidence in 2183
support of the award as the registrar shall require by rule.2184

       (D) Upon application and compliance with the requirements for 2185
issuance of the approved combat or military license plate, 2186
presentation of satisfactory evidence of the battle star award, 2187
and compliance with all other applicable laws relating to the 2188
registration of motor vehicles, the registrar shall issue to the 2189
applicant the appropriate motor vehicle registration and combat or 2190
military license plates displaying the appropriate battle stars.2191

       Sec. 4503.571.  Any person who has been awarded the purple2192
heart may apply to the registrar of motor vehicles for the2193
registration of any passenger car, noncommercial motor vehicle, 2194
recreational vehicle, or other vehicle of a class approved by the 2195
registrar that the person owns or leases. The application shall be 2196
accompanied by such documentary evidence in support of the award 2197
as the registrar may require. The application may be combined 2198
with a request for a special reserved license plate under section 2199
4503.40 or 4503.42 of the Revised Code.2200

       Upon receipt of an application for registration of a motor2201
vehicle under this section and theany required taxes and fees, 2202
and upon presentation of the required supporting evidence of the 2203
award of the purple heart, the registrar shall issue to the 2204
applicant the appropriate motor vehicle registration and a set of 2205
license plates and a validation sticker, or a validation sticker 2206
alone when required by section 4503.191 of the Revised Code.2207

       In addition to the letters and numbers ordinarily inscribed2208
on the license plates, the license plates shall be inscribed with 2209
the words "PURPLE HEART." The license plates shall bear county 2210
identification stickers that identify the county of registration 2211
by name or number.2212

       The license plates and validation stickers shall be issued 2213
uponwithout the payment of the regular licenseany registration 2214
fee and service fee required by sectionsections 4503.04, 4503.10, 2215
and 4503.102 of the Revised Code, and without the payment of any 2216
local motor vehicle license tax levied under Chapter 4504. of the2217
Revised Code, and compliance. The applicant shall comply with all 2218
other applicable laws relating to the registration of motor 2219
vehicles. If the application is combined with a request for a 2220
special reserved license plate under section 4503.40 or 4503.42 of 2221
the Revised Code, the license plates and validation sticker shall 2222
be issued upon payment of the fees and taxes referred to in this 2223
section andseventy-five per cent of the additional fee prescribed2224
under section 4503.40 or 4503.42 of the Revised Code. 2225

       No person who is not a recipient of the purple heart shall2226
willfully and falsely represent that the person is a recipient of 2227
a purple heart for the purpose of obtaining license plates under2228
this section. No person shall own a motor vehicle bearing license 2229
plates under this section unless the person is eligible to be 2230
issued those license plates.2231

       Sec. 4503.731. (A) The owner or lessee of any passenger car, 2232
noncommercial motor vehicle, recreational vehicle, or vehicle of a 2233
class approved by the registrar of motor vehicles who is a member 2234
in good standing of the civil air patrol may apply to the 2235
registrar for the registration of the vehicle and issuance of 2236
civil air patrol license plates. The request for the license 2237
plates may be combined with a request for a special reserved 2238
license plate under section 4503.40 or 4503.42 of the Revised 2239
Code. Upon receipt of the completed application, presentation by 2240
the applicant of the required evidence that the applicant is a 2241
member in good standing of the civil air patrol, and compliance 2242
with division (B) of this section, the registrar shall issue to 2243
the applicant the appropriate vehicle registration and a set of 2244
civil air patrol license plates and a validation sticker, or a 2245
validation sticker alone when required by section 4503.191 of the 2246
Revised Code.2247

        In addition to the letters and numbers ordinarily inscribed 2248
thereon, civil air patrol license plates shall be inscribed with 2249
identifying words and a symbol or logo designed by the civil air 2250
patrol and approved by the registrar. Civil air patrol license 2251
plates shall bear county identification stickers that identify the 2252
county of registration by name or number.2253

        (B) Civil air patrol license plates and a validation sticker, 2254
or validation sticker alone, shall be issued upon payment of the 2255
regular license tax as prescribed under section 4503.04 of the 2256
Revised Code, any applicable motor vehicle tax levied under 2257
Chapter 4504. of the Revised Code, any applicable additional fee 2258
prescribed by section 4503.40 or 4503.42 of the Revised Code, and 2259
a bureau of motor vehicles fee of ten dollars, and compliance 2260
with all other applicable laws relating to the registration of 2261
motor vehicles.2262

        (C) The registrar shall deposit the bureau of motor vehicles 2263
fee, which shall be for the purpose of compensating the bureau for 2264
additional services required in the issuing of civil air patrol 2265
license plates, into the state treasury to the credit of the state 2266
bureau of motor vehicles fund created in section 4501.25 of the 2267
Revised Code.2268

       Sec. 4735.16.  (A) Every real estate broker licensed under2269
this chapter shall have and maintain a definite place of business2270
in this state and shall erect or maintain a sign on the premises2271
plainly stating that the licensee is a real estate broker. If the 2272
real estate broker maintains one or more branch offices, the real 2273
estate broker shall erect or maintain a sign at each branch office2274
plainly stating that the licensee is a real estate broker.2275

       (B)(1) Any licensed real estate broker or salesperson who2276
advertises to buy, sell, exchange, or lease real estate, or to 2277
engage in any act regulated by this chapter, including, but not 2278
limited to, any licensed real estate broker or salesperson who 2279
advertises to sell, exchange, or lease real estate that the 2280
licensee owns, shall be identified in the advertisement by name2281
and by indicating that the licensee is a real estate broker or 2282
real estate salesperson. Except a real estate salesperson who 2283
advertises the sale, exchange, or lease of real estate that the 2284
salesperson owns and that is not listed for sale, exchange, or 2285
lease with a real estate broker, any real estate salesperson who 2286
advertises, as provided in this section, also shall indicate in 2287
the advertisement the name of the broker under whom the 2288
salesperson is licensed and the fact that the salesperson's broker 2289
is a real estate broker. The name of the broker shall be displayed2290
in equal prominence with the name of the salesperson in the 2291
advertisement.2292

       (2) A real estate broker who is representing a seller under 2293
an exclusive right to sell or lease listing agreement shall not 2294
advertise such property to the public as "for sale by owner" or 2295
otherwise mislead the public to believe that the seller is not 2296
represented by a real estate broker.2297

       (3) If any real estate broker or real estate salesperson2298
advertises in a manner other than as provided in this section or 2299
the rules adopted under this section, that advertisement is prima- 2300
facieprima-facie evidence of a violation under division (A)(21) 2301
of section 4735.18 of the Revised Code.2302

       When the superintendent determines that prima-facie evidence 2303
of a violation of division (A)(21) of section 4735.18 of the 2304
Revised Code or any of the rules adopted thereunder exists, the 2305
superintendent may do either of the following:2306

       (a) Initiate disciplinary action under section 4735.051 of 2307
the Revised Code for a violation of division (A)(21) of section 2308
4735.18 of the Revised Code, in accordance with Chapter 119. of2309
the Revised Code;2310

       (b) Personally, or by certified mail, serve a citation upon 2311
the licensee.2312

       (C)(1) Every citation served under this section shall give 2313
notice to the licensee of the alleged violation or violations 2314
charged and inform the licensee of the opportunity to request a 2315
hearing in accordance with Chapter 119. of the Revised Code. The 2316
citation also shall contain a statement of a fine of two hundred 2317
dollars per violation, not to exceed two thousand five hundred 2318
dollars per citation. All fines collected pursuant to this section 2319
shall be credited to the real estate recovery fund, created in the 2320
state treasury under section 4735.12 of the Revised Code.2321

       (2) If any licensee is cited three times within twelve2322
consecutive months, the superintendent shall initiate disciplinary2323
action pursuant to section 4735.051 of the Revised Code for any 2324
subsequent violation that occurs within the same twelve-month 2325
period.2326

       (3) If a licensee fails to request a hearing within thirty 2327
days of the date of service of the citation, or the licensee and 2328
the superintendent fail to reach an alternative agreement, the 2329
citation shall become final.2330

       (4) Unless otherwise indicated, the licensee named in a final2331
citation must meet all requirements contained in the final 2332
citation within thirty days of the effective date of that 2333
citation.2334

       (5) The superintendent shall suspend automatically a 2335
licensee's license if the licensee fails to comply with division 2336
(C)(4) of this section.2337

       (D) A real estate broker or salesperson obtaining the2338
signature of a party to a listing or other agreement involved in a 2339
real estate transaction shall furnish a copy of the listing or2340
other agreement to the party immediately after obtaining the2341
party's signature. Every broker's office shall prominently display 2342
in the same immediate area as licenses are displayed a statement2343
that it is illegal to discriminate against any person because of2344
race, color, religion, sex, familial status as defined in section 2345
4112.01 of the Revised Code, national origin, military status as 2346
defined in that section, disability as defined in that section, or 2347
ancestry in the sale or rental of housing or residential lots, in 2348
advertising the sale or rental of housing, in the financing of 2349
housing, or in the provision of real estate brokerage services and 2350
that blockbusting also is illegal. The statement shall bear the 2351
United States department of housing and urban development equal 2352
housing logo, shall contain the information that the broker and 2353
the broker's salespersons are licensed by the division of real 2354
estate and professional licensing and that the division can assist 2355
with any consumer complaints or inquiries, and shall explain the2356
provisions of section 4735.12 of the Revised Code. The statement2357
shall provide the division's address and telephone number. The2358
Ohio real estate commission shall provide by rule for the wording2359
and size of the statement. The pamphlet required under section2360
4735.03 of the Revised Code shall contain the same statement that2361
is required on the statement displayed as provided in this section 2362
and shall be made available by real estate brokers and2363
salespersons to their clients. The commission shall provide the 2364
wording and size of the pamphlet.2365

       Sec. 4735.55.  (A) Each written agency agreement shall 2366
contain all of the following:2367

       (1) An expiration date;2368

       (2) A statement that it is illegal, pursuant to the Ohio fair 2369
housing law, division (H) of section 4112.02 of the Revised Code, 2370
and the federal fair housing law, 42 U.S.C.A. 3601, to refuse to 2371
sell, transfer, assign, rent, lease, sublease, or finance housing 2372
accommodations, refuse to negotiate for the sale or rental of 2373
housing accommodations, or otherwise deny or make unavailable 2374
housing accommodations because of race, color, religion, sex, 2375
familial status as defined in section 4112.01 of the Revised Code, 2376
ancestry, military status as defined in that section, disability 2377
as defined in that section, or national origin or to so 2378
discriminate in advertising the sale or rental of housing, in the 2379
financing of housing, or in the provision of real estate brokerage 2380
services;2381

       (3) A statement defining the practice known as "blockbusting" 2382
and stating that it is illegal;2383

       (4) A copy of the United States department of housing and 2384
urban development equal housing opportunity logotype, as set forth 2385
in 24 C.F.R. 109.30.2386

       (B) Each written agency agreement shall contain a place for 2387
the licensee and the client to sign and date the agreement.2388

       (C) A licensee shall furnish a copy of any written agency 2389
agreement to a client in a timely manner after the licensee and 2390
the client have signed and dated it.2391

       Sec. 5533.09. (A)(1) That portion of the road known as 2392
interstate route seventy-six, running in an easterly and westerly 2393
direction, commencing at its intersection with interstate 2394
seventy-one in Medina county and extending through the counties of 2395
Summit and Portage to its intersection with interstate eighty in 2396
Mahoning county, shall be known as "The Military Order of the 2397
Purple Heart Memorial Highway."2398

       (2) In addition to the respective designations in sections 2399
5533.30, 5533.32, and 5533.33 of the Revised Code, the road known 2400
as interstate route seventy, extending across Ohio from the West 2401
Virginia border in Belmont county to the Indiana border in Preble 2402
county, and the road known as interstate route seventy-one, 2403
extending across Ohio from the Kentucky border in Hamilton county 2404
to its northernmost terminus in Cuyahoga county, both shall be 2405
known as the "Purple Heart Trail."2406

        (B) The director of transportation may erect suitable markers 2407
along theeach highway indicating its name.2408

       Sec. 5747.01.  Except as otherwise expressly provided or2409
clearly appearing from the context, any term used in this chapter 2410
that is not otherwise defined in this section has the same meaning 2411
as when used in a comparable context in the laws of the United2412
States relating to federal income taxes or if not used in a 2413
comparable context in those laws, has the same meaning as in 2414
section 5733.40 of the Revised Code. Any reference in this chapter 2415
to the Internal Revenue Code includes other laws of the United 2416
States relating to federal income taxes.2417

       As used in this chapter:2418

       (A) "Adjusted gross income" or "Ohio adjusted gross income"2419
means federal adjusted gross income, as defined and used in the2420
Internal Revenue Code, adjusted as provided in this section:2421

       (1) Add interest or dividends on obligations or securities of 2422
any state or of any political subdivision or authority of any2423
state, other than this state and its subdivisions and authorities.2424

       (2) Add interest or dividends on obligations of any2425
authority, commission, instrumentality, territory, or possession2426
of the United States to the extent that the interest or dividends2427
are exempt from federal income taxes but not from state income2428
taxes.2429

       (3) Deduct interest or dividends on obligations of the United 2430
States and its territories and possessions or of any authority, 2431
commission, or instrumentality of the United States to the extent2432
that the interest or dividends are included in federal adjusted 2433
gross income but exempt from state income taxes under the laws of 2434
the United States.2435

       (4) Deduct disability and survivor's benefits to the extent2436
included in federal adjusted gross income.2437

       (5) Deduct benefits under Title II of the Social Security Act 2438
and tier 1 railroad retirement benefits to the extent included in 2439
federal adjusted gross income under section 86 of the Internal2440
Revenue Code.2441

       (6) In the case of a taxpayer who is a beneficiary of a trust 2442
that makes an accumulation distribution as defined in section 665 2443
of the Internal Revenue Code, add, for the beneficiary's taxable 2444
years beginning before 2002, the portion, if any, of such 2445
distribution that does not exceed the undistributed net income of 2446
the trust for the three taxable years preceding the taxable year 2447
in which the distribution is made to the extent that the portion 2448
was not included in the trust's taxable income for any of the 2449
trust's taxable years beginning in 2002 or thereafter.2450
"Undistributed net income of a trust" means the taxable income of2451
the trust increased by (a)(i) the additions to adjusted gross2452
income required under division (A) of this section and (ii) the2453
personal exemptions allowed to the trust pursuant to section2454
642(b) of the Internal Revenue Code, and decreased by (b)(i) the2455
deductions to adjusted gross income required under division (A) of2456
this section, (ii) the amount of federal income taxes attributable2457
to such income, and (iii) the amount of taxable income that has2458
been included in the adjusted gross income of a beneficiary by2459
reason of a prior accumulation distribution. Any undistributed net2460
income included in the adjusted gross income of a beneficiary2461
shall reduce the undistributed net income of the trust commencing2462
with the earliest years of the accumulation period.2463

       (7) Deduct the amount of wages and salaries, if any, not2464
otherwise allowable as a deduction but that would have been2465
allowable as a deduction in computing federal adjusted gross2466
income for the taxable year, had the targeted jobs credit allowed2467
and determined under sections 38, 51, and 52 of the Internal2468
Revenue Code not been in effect.2469

       (8) Deduct any interest or interest equivalent on public2470
obligations and purchase obligations to the extent that the2471
interest or interest equivalent is included in federal adjusted2472
gross income.2473

       (9) Add any loss or deduct any gain resulting from the sale,2474
exchange, or other disposition of public obligations to the extent2475
that the loss has been deducted or the gain has been included in2476
computing federal adjusted gross income.2477

       (10) Deduct or add amounts, as provided under section2478
5747.70 of the Revised Code, related to contributions to variable2479
college savings program accounts made or tuition units purchased2480
pursuant to Chapter 3334. of the Revised Code.2481

       (11)(a) Deduct, to the extent not otherwise allowable as a2482
deduction or exclusion in computing federal or Ohio adjusted gross2483
income for the taxable year, the amount the taxpayer paid during2484
the taxable year for medical care insurance and qualified2485
long-term care insurance for the taxpayer, the taxpayer's spouse,2486
and dependents. No deduction for medical care insurance under2487
division (A)(11) of this section shall be allowed either to any2488
taxpayer who is eligible to participate in any subsidized health2489
plan maintained by any employer of the taxpayer or of the2490
taxpayer's spouse, or to any taxpayer who is entitled to, or on2491
application would be entitled to, benefits under part A of Title2492
XVIII of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.2493
301, as amended. For the purposes of division (A)(11)(a) of this2494
section, "subsidized health plan" means a health plan for which2495
the employer pays any portion of the plan's cost. The deduction2496
allowed under division (A)(11)(a) of this section shall be the net2497
of any related premium refunds, related premium reimbursements, or2498
related insurance premium dividends received during the taxable2499
year.2500

       (b) Deduct, to the extent not otherwise deducted or excluded2501
in computing federal or Ohio adjusted gross income during the2502
taxable year, the amount the taxpayer paid during the taxable2503
year, not compensated for by any insurance or otherwise, for2504
medical care of the taxpayer, the taxpayer's spouse, and2505
dependents, to the extent the expenses exceed seven and one-half2506
per cent of the taxpayer's federal adjusted gross income.2507

       (c) For purposes of division (A)(11) of this section,2508
"medical care" has the meaning given in section 213 of the2509
Internal Revenue Code, subject to the special rules, limitations,2510
and exclusions set forth therein, and "qualified long-term care"2511
has the same meaning given in section 7702B(c) of the Internal2512
Revenue Code.2513

       (12)(a) Deduct any amount included in federal adjusted gross2514
income solely because the amount represents a reimbursement or2515
refund of expenses that in any year the taxpayer had deducted as2516
an itemized deduction pursuant to section 63 of the Internal2517
Revenue Code and applicable United States department of the2518
treasury regulations. The deduction otherwise allowed under2519
division (A)(12)(a) of this section shall be reduced to the extent2520
the reimbursement is attributable to an amount the taxpayer2521
deducted under this section in any taxable year.2522

       (b) Add any amount not otherwise included in Ohio adjusted2523
gross income for any taxable year to the extent that the amount is2524
attributable to the recovery during the taxable year of any amount2525
deducted or excluded in computing federal or Ohio adjusted gross2526
income in any taxable year.2527

       (13) Deduct any portion of the deduction described in section 2528
1341(a)(2) of the Internal Revenue Code, for repaying previously 2529
reported income received under a claim of right, that meets both 2530
of the following requirements:2531

       (a) It is allowable for repayment of an item that was2532
included in the taxpayer's adjusted gross income for a prior2533
taxable year and did not qualify for a credit under division (A)2534
or (B) of section 5747.05 of the Revised Code for that year;2535

       (b) It does not otherwise reduce the taxpayer's adjusted2536
gross income for the current or any other taxable year.2537

       (14) Deduct an amount equal to the deposits made to, and net2538
investment earnings of, a medical savings account during the2539
taxable year, in accordance with section 3924.66 of the Revised2540
Code. The deduction allowed by division (A)(14) of this section2541
does not apply to medical savings account deposits and earnings2542
otherwise deducted or excluded for the current or any other2543
taxable year from the taxpayer's federal adjusted gross income.2544

       (15)(a) Add an amount equal to the funds withdrawn from a2545
medical savings account during the taxable year, and the net2546
investment earnings on those funds, when the funds withdrawn were2547
used for any purpose other than to reimburse an account holder2548
for, or to pay, eligible medical expenses, in accordance with2549
section 3924.66 of the Revised Code;2550

       (b) Add the amounts distributed from a medical savings2551
account under division (A)(2) of section 3924.68 of the Revised2552
Code during the taxable year.2553

       (16) Add any amount claimed as a credit under section2554
5747.059 of the Revised Code to the extent that such amount2555
satisfies either of the following:2556

       (a) The amount was deducted or excluded from the computation2557
of the taxpayer's federal adjusted gross income as required to be2558
reported for the taxpayer's taxable year under the Internal2559
Revenue Code;2560

       (b) The amount resulted in a reduction of the taxpayer's2561
federal adjusted gross income as required to be reported for any2562
of the taxpayer's taxable years under the Internal Revenue Code.2563

       (17) Deduct the amount contributed by the taxpayer to an2564
individual development account program established by a county2565
department of job and family services pursuant to sections 329.112566
to 329.14 of the Revised Code for the purpose of matching funds2567
deposited by program participants. On request of the tax2568
commissioner, the taxpayer shall provide any information that, in2569
the tax commissioner's opinion, is necessary to establish the2570
amount deducted under division (A)(17) of this section.2571

       (18) Beginning in taxable year 2001 but not for any taxable 2572
year beginning after December 31, 2005, if the taxpayer is married2573
and files a joint return and the combined federal adjusted gross 2574
income of the taxpayer and the taxpayer's spouse for the taxable 2575
year does not exceed one hundred thousand dollars, or if the 2576
taxpayer is single and has a federal adjusted gross income for the2577
taxable year not exceeding fifty thousand dollars, deduct amounts 2578
paid during the taxable year for qualified tuition and fees paid 2579
to an eligible institution for the taxpayer, the taxpayer's 2580
spouse, or any dependent of the taxpayer, who is a resident of 2581
this state and is enrolled in or attending a program that2582
culminates in a degree or diploma at an eligible institution. The 2583
deduction may be claimed only to the extent that qualified tuition 2584
and fees are not otherwise deducted or excluded for any taxable 2585
year from federal or Ohio adjusted gross income. The deduction may 2586
not be claimed for educational expenses for which the taxpayer 2587
claims a credit under section 5747.27 of the Revised Code.2588

       (19) Add any reimbursement received during the taxable year2589
of any amount the taxpayer deducted under division (A)(18) of this2590
section in any previous taxable year to the extent the amount is2591
not otherwise included in Ohio adjusted gross income.2592

       (20)(a)(i) Add five-sixths of the amount of depreciation2593
expense allowed by subsection (k) of section 168 of the Internal2594
Revenue Code, including the taxpayer's proportionate or2595
distributive share of the amount of depreciation expense allowed2596
by that subsection to a pass-through entity in which the taxpayer2597
has a direct or indirect ownership interest.2598

       (ii) Add five-sixths of the amount of qualifying section 179 2599
depreciation expense, including a person's proportionate or 2600
distributive share of the amount of qualifying section 179 2601
depreciation expense allowed to any pass-through entity in which 2602
the person has a direct or indirect ownership. For the purposes of 2603
this division, "qualifying section 179 depreciation expense" means 2604
the difference between (I) the amount of depreciation expense 2605
directly or indirectly allowed to the taxpayer under section 179 2606
of the Internal Revenue Code, and (II) the amount of depreciation 2607
expense directly or indirectly allowed to the taxpayer under 2608
section 179 of the Internal Revenue Code as that section existed 2609
on December 31, 2002.2610

       The tax commissioner, under procedures established by the 2611
commissioner, may waive the add-backs related to a pass-through 2612
entity if the taxpayer owns, directly or indirectly, less than 2613
five per cent of the pass-through entity.2614

       (b) Nothing in division (A)(20) of this section shall be2615
construed to adjust or modify the adjusted basis of any asset.2616

       (c) To the extent the add-back required under division2617
(A)(20)(a) of this section is attributable to property generating2618
nonbusiness income or loss allocated under section 5747.20 of the2619
Revised Code, the add-back shall be sitused to the same location2620
as the nonbusiness income or loss generated by the property for2621
the purpose of determining the credit under division (A) of2622
section 5747.05 of the Revised Code. Otherwise, the add-back shall 2623
be apportioned, subject to one or more of the four alternative 2624
methods of apportionment enumerated in section 5747.21 of the 2625
Revised Code.2626

       (d) For the purposes of division (A) of this section, net 2627
operating loss carryback and carryforward shall not include 2628
five-sixths of the allowance of any net operating loss deduction 2629
carryback or carryforward to the taxable year to the extent such 2630
loss resulted from depreciation allowed by section 168(k) of the 2631
Internal Revenue Code and by the qualifying section 179 2632
depreciation expense amount.2633

       (21)(a) If the taxpayer was required to add an amount under2634
division (A)(20)(a) of this section for a taxable year, deduct2635
one-fifth of the amount so added for each of the five succeeding2636
taxable years.2637

       (b) If the amount deducted under division (A)(21)(a) of this2638
section is attributable to an add-back allocated under division2639
(A)(20)(c) of this section, the amount deducted shall be sitused2640
to the same location. Otherwise, the add-back shall be apportioned 2641
using the apportionment factors for the taxable year in which the 2642
deduction is taken, subject to one or more of the four alternative 2643
methods of apportionment enumerated in section 5747.21 of the 2644
Revised Code.2645

       (c) No deduction is available under division (A)(21)(a) of 2646
this section with regard to any depreciation allowed by section 2647
168(k) of the Internal Revenue Code and by the qualifying section 2648
179 depreciation expense amount to the extent that such 2649
depreciation resulted in or increased a federal net operating loss 2650
carryback or carryforward to a taxable year to which division 2651
(A)(20)(d) of this section does not apply.2652

       (22) Deduct, to the extent not otherwise deducted or excluded 2653
in computing federal or Ohio adjusted gross income for the taxable 2654
year, the amount the taxpayer received during the taxable year as 2655
reimbursement for life insurance premiums under section 5919.31 of 2656
the Revised Code.2657

        (23) Deduct, to the extent not otherwise deducted or excluded 2658
in computing federal or Ohio adjusted gross income for the taxable 2659
year, the amount the taxpayer received during the taxable year as 2660
a death benefit paid by the adjutant general under section 5919.33 2661
of the Revised Code.2662

       (24) Deduct, to the extent included in federal adjusted gross 2663
income and not otherwise allowable as a deduction or exclusion in 2664
computing federal or Ohio adjusted gross income for the taxable 2665
year, military pay and allowances received by the taxpayer during 2666
the taxable year for active duty service in the United States 2667
army, air force, navy, marine corps, or coast guard or reserve 2668
components thereof or the national guard. The deduction may not be 2669
claimed for military pay and allowances received by the taxpayer 2670
while the taxpayer is stationed in this state.2671

       (25) Deduct, to the extent not otherwise allowable as a 2672
deduction or exclusion in computing federal or Ohio adjusted gross 2673
income for the taxable year and not otherwise compensated for by 2674
any other source, the amount of qualified organ donation expenses 2675
incurred by the taxpayer during the taxable year, not to exceed 2676
ten thousand dollars. A taxpayer may deduct qualified organ 2677
donation expenses only once for all taxable years beginning with 2678
taxable years beginning in 2007.2679

       For the purposes of division (A)(25) of this section:2680

        (a) "Human organ" means all or any portion of a human liver, 2681
pancreas, kidney, intestine, or lung, and any portion of human 2682
bone marrow.2683

        (b) "Qualified organ donation expenses" means travel 2684
expenses, lodging expenses, and wages and salary forgone by a 2685
taxpayer in connection with the taxpayer's donation, while living, 2686
of one or more of the taxpayer's human organs to another human 2687
being.2688

       (26) Deduct, to the extent not otherwise deducted or excluded 2689
in computing federal or Ohio adjusted gross income for the taxable 2690
year, amounts received by the taxpayer as retired military 2691
personnel pay for service in the United States army, navy, air 2692
force, coast guard, or marine corps or reserve components thereof, 2693
or the national guard. If the taxpayer receives income on account 2694
of retirement paid under the federal civil service retirement 2695
system or federal employees retirement system, or under any 2696
successor retirement program enacted by the congress of the United 2697
States that is established and maintained for retired employees of 2698
the United States government, and such retirement income is based, 2699
in whole or in part, on credit for the taxpayer's military 2700
service, the deduction allowed under this division shall include 2701
only that portion of such retirement income that is attributable 2702
to the taxpayer's military service, to the extent that portion of 2703
such retirement income is otherwise included in federal adjusted 2704
gross income and is not otherwise deducted under this section. Any 2705
amount deducted under division (A)(26) of this section is not 2706
included in the taxpayer's adjusted gross income for the purposes 2707
of section 5747.055 of the Revised Code. No amount may be 2708
deducted under division (A)(26) of this section on the basis of 2709
which a credit was claimed under section 5747.055 of the Revised 2710
Code.2711

       (B) "Business income" means income, including gain or loss,2712
arising from transactions, activities, and sources in the regular2713
course of a trade or business and includes income, gain, or loss2714
from real property, tangible property, and intangible property if2715
the acquisition, rental, management, and disposition of the2716
property constitute integral parts of the regular course of a2717
trade or business operation. "Business income" includes income,2718
including gain or loss, from a partial or complete liquidation of2719
a business, including, but not limited to, gain or loss from the2720
sale or other disposition of goodwill.2721

       (C) "Nonbusiness income" means all income other than business 2722
income and may include, but is not limited to, compensation, rents 2723
and royalties from real or tangible personal property, capital 2724
gains, interest, dividends and distributions, patent or copyright 2725
royalties, or lottery winnings, prizes, and awards.2726

       (D) "Compensation" means any form of remuneration paid to an2727
employee for personal services.2728

       (E) "Fiduciary" means a guardian, trustee, executor,2729
administrator, receiver, conservator, or any other person acting2730
in any fiduciary capacity for any individual, trust, or estate.2731

       (F) "Fiscal year" means an accounting period of twelve months 2732
ending on the last day of any month other than December.2733

       (G) "Individual" means any natural person.2734

       (H) "Internal Revenue Code" means the "Internal Revenue Code2735
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended.2736

       (I) "Resident" means any of the following, provided that2737
division (I)(3) of this section applies only to taxable years of a2738
trust beginning in 2002 or thereafter:2739

       (1) An individual who is domiciled in this state, subject to2740
section 5747.24 of the Revised Code;2741

       (2) The estate of a decedent who at the time of death was2742
domiciled in this state. The domicile tests of section 5747.24 of2743
the Revised Code are not controlling for purposes of division 2744
(I)(2) of this section.2745

       (3) A trust that, in whole or part, resides in this state. If2746
only part of a trust resides in this state, the trust is a2747
resident only with respect to that part.2748

       For the purposes of division (I)(3) of this section:2749

       (a) A trust resides in this state for the trust's current2750
taxable year to the extent, as described in division (I)(3)(d) of2751
this section, that the trust consists directly or indirectly, in 2752
whole or in part, of assets, net of any related liabilities, that 2753
were transferred, or caused to be transferred, directly or 2754
indirectly, to the trust by any of the following:2755

        (i) A person, a court, or a governmental entity or 2756
instrumentality on account of the death of a decedent, but only if 2757
the trust is described in division (I)(3)(e)(i) or (ii) of this 2758
section;2759

       (ii) A person who was domiciled in this state for the 2760
purposes of this chapter when the person directly or indirectly 2761
transferred assets to an irrevocable trust, but only if at least 2762
one of the trust's qualifying beneficiaries is domiciled in this 2763
state for the purposes of this chapter during all or some portion 2764
of the trust's current taxable year;2765

       (iii) A person who was domiciled in this state for the2766
purposes of this chapter when the trust document or instrument or2767
part of the trust document or instrument became irrevocable, but2768
only if at least one of the trust's qualifying beneficiaries is a 2769
resident domiciled in this state for the purposes of this chapter2770
during all or some portion of the trust's current taxable year. If 2771
a trust document or instrument became irrevocable upon the death 2772
of a person who at the time of death was domiciled in this state 2773
for purposes of this chapter, that person is a person described in 2774
division (I)(3)(a)(iii) of this section.2775

        (b) A trust is irrevocable to the extent that the transferor 2776
is not considered to be the owner of the net assets of the trust 2777
under sections 671 to 678 of the Internal Revenue Code.2778

       (c) With respect to a trust other than a charitable lead2779
trust, "qualifying beneficiary" has the same meaning as "potential2780
current beneficiary" as defined in section 1361(e)(2) of the2781
Internal Revenue Code, and with respect to a charitable lead trust2782
"qualifying beneficiary" is any current, future, or contingent2783
beneficiary, but with respect to any trust "qualifying2784
beneficiary" excludes a person or a governmental entity or2785
instrumentality to any of which a contribution would qualify for2786
the charitable deduction under section 170 of the Internal Revenue2787
Code.2788

        (d) For the purposes of division (I)(3)(a) of this section,2789
the extent to which a trust consists directly or indirectly, in2790
whole or in part, of assets, net of any related liabilities, that2791
were transferred directly or indirectly, in whole or part, to the2792
trust by any of the sources enumerated in that division shall be2793
ascertained by multiplying the fair market value of the trust's2794
assets, net of related liabilities, by the qualifying ratio, which2795
shall be computed as follows:2796

        (i) The first time the trust receives assets, the numerator2797
of the qualifying ratio is the fair market value of those assets2798
at that time, net of any related liabilities, from sources2799
enumerated in division (I)(3)(a) of this section. The denominator2800
of the qualifying ratio is the fair market value of all the2801
trust's assets at that time, net of any related liabilities.2802

        (ii) Each subsequent time the trust receives assets, a2803
revised qualifying ratio shall be computed. The numerator of the2804
revised qualifying ratio is the sum of (1) the fair market value2805
of the trust's assets immediately prior to the subsequent2806
transfer, net of any related liabilities, multiplied by the2807
qualifying ratio last computed without regard to the subsequent2808
transfer, and (2) the fair market value of the subsequently2809
transferred assets at the time transferred, net of any related2810
liabilities, from sources enumerated in division (I)(3)(a) of this2811
section. The denominator of the revised qualifying ratio is the2812
fair market value of all the trust's assets immediately after the2813
subsequent transfer, net of any related liabilities.2814

       (iii) Whether a transfer to the trust is by or from any of 2815
the sources enumerated in division (I)(3)(a) of this section shall 2816
be ascertained without regard to the domicile of the trust's 2817
beneficiaries.2818

        (e) For the purposes of division (I)(3)(a)(i) of this2819
section:2820

        (i) A trust is described in division (I)(3)(e)(i) of this2821
section if the trust is a testamentary trust and the testator of2822
that testamentary trust was domiciled in this state at the time of2823
the testator's death for purposes of the taxes levied under2824
Chapter 5731. of the Revised Code.2825

        (ii) A trust is described in division (I)(3)(e)(ii) of this2826
section if the transfer is a qualifying transfer described in any2827
of divisions (I)(3)(f)(i) to (vi) of this section, the trust is an2828
irrevocable inter vivos trust, and at least one of the trust's2829
qualifying beneficiaries is domiciled in this state for purposes2830
of this chapter during all or some portion of the trust's current2831
taxable year.2832

        (f) For the purposes of division (I)(3)(e)(ii) of this2833
section, a "qualifying transfer" is a transfer of assets, net of2834
any related liabilities, directly or indirectly to a trust, if the2835
transfer is described in any of the following:2836

        (i) The transfer is made to a trust, created by the decedent 2837
before the decedent's death and while the decedent was domiciled 2838
in this state for the purposes of this chapter, and, prior to the 2839
death of the decedent, the trust became irrevocable while the 2840
decedent was domiciled in this state for the purposes of this 2841
chapter.2842

        (ii) The transfer is made to a trust to which the decedent,2843
prior to the decedent's death, had directly or indirectly2844
transferred assets, net of any related liabilities, while the2845
decedent was domiciled in this state for the purposes of this2846
chapter, and prior to the death of the decedent the trust became2847
irrevocable while the decedent was domiciled in this state for the2848
purposes of this chapter.2849

        (iii) The transfer is made on account of a contractual2850
relationship existing directly or indirectly between the2851
transferor and either the decedent or the estate of the decedent2852
at any time prior to the date of the decedent's death, and the2853
decedent was domiciled in this state at the time of death for2854
purposes of the taxes levied under Chapter 5731. of the Revised2855
Code.2856

        (iv) The transfer is made to a trust on account of a2857
contractual relationship existing directly or indirectly between2858
the transferor and another person who at the time of the2859
decedent's death was domiciled in this state for purposes of this2860
chapter.2861

        (v) The transfer is made to a trust on account of the will of 2862
a testator.2863

        (vi) The transfer is made to a trust created by or caused to 2864
be created by a court, and the trust was directly or indirectly2865
created in connection with or as a result of the death of an2866
individual who, for purposes of the taxes levied under Chapter2867
5731. of the Revised Code, was domiciled in this state at the time2868
of the individual's death.2869

       (g) The tax commissioner may adopt rules to ascertain the2870
part of a trust residing in this state.2871

       (J) "Nonresident" means an individual or estate that is not a 2872
resident. An individual who is a resident for only part of a2873
taxable year is a nonresident for the remainder of that taxable2874
year.2875

       (K) "Pass-through entity" has the same meaning as in section2876
5733.04 of the Revised Code.2877

       (L) "Return" means the notifications and reports required to2878
be filed pursuant to this chapter for the purpose of reporting the2879
tax due and includes declarations of estimated tax when so2880
required.2881

       (M) "Taxable year" means the calendar year or the taxpayer's2882
fiscal year ending during the calendar year, or fractional part2883
thereof, upon which the adjusted gross income is calculated2884
pursuant to this chapter.2885

       (N) "Taxpayer" means any person subject to the tax imposed by 2886
section 5747.02 of the Revised Code or any pass-through entity2887
that makes the election under division (D) of section 5747.08 of2888
the Revised Code.2889

       (O) "Dependents" means dependents as defined in the Internal2890
Revenue Code and as claimed in the taxpayer's federal income tax2891
return for the taxable year or which the taxpayer would have been2892
permitted to claim had the taxpayer filed a federal income tax2893
return.2894

       (P) "Principal county of employment" means, in the case of a2895
nonresident, the county within the state in which a taxpayer2896
performs services for an employer or, if those services are2897
performed in more than one county, the county in which the major2898
portion of the services are performed.2899

       (Q) As used in sections 5747.50 to 5747.55 of the Revised2900
Code:2901

       (1) "Subdivision" means any county, municipal corporation,2902
park district, or township.2903

       (2) "Essential local government purposes" includes all2904
functions that any subdivision is required by general law to2905
exercise, including like functions that are exercised under a2906
charter adopted pursuant to the Ohio Constitution.2907

       (R) "Overpayment" means any amount already paid that exceeds2908
the figure determined to be the correct amount of the tax.2909

       (S) "Taxable income" or "Ohio taxable income" applies only to 2910
estates and trusts, and means federal taxable income, as defined 2911
and used in the Internal Revenue Code, adjusted as follows:2912

       (1) Add interest or dividends, net of ordinary, necessary,2913
and reasonable expenses not deducted in computing federal taxable2914
income, on obligations or securities of any state or of any2915
political subdivision or authority of any state, other than this2916
state and its subdivisions and authorities, but only to the extent 2917
that such net amount is not otherwise includible in Ohio taxable 2918
income and is described in either division (S)(1)(a) or (b) of 2919
this section:2920

        (a) The net amount is not attributable to the S portion of an 2921
electing small business trust and has not been distributed to2922
beneficiaries for the taxable year;2923

        (b) The net amount is attributable to the S portion of an2924
electing small business trust for the taxable year.2925

       (2) Add interest or dividends, net of ordinary, necessary,2926
and reasonable expenses not deducted in computing federal taxable2927
income, on obligations of any authority, commission,2928
instrumentality, territory, or possession of the United States to2929
the extent that the interest or dividends are exempt from federal2930
income taxes but not from state income taxes, but only to the2931
extent that such net amount is not otherwise includible in Ohio2932
taxable income and is described in either division (S)(1)(a) or2933
(b) of this section;2934

       (3) Add the amount of personal exemption allowed to the2935
estate pursuant to section 642(b) of the Internal Revenue Code;2936

       (4) Deduct interest or dividends, net of related expenses2937
deducted in computing federal taxable income, on obligations of2938
the United States and its territories and possessions or of any2939
authority, commission, or instrumentality of the United States to2940
the extent that the interest or dividends are exempt from state2941
taxes under the laws of the United States, but only to the extent2942
that such amount is included in federal taxable income and is2943
described in either division (S)(1)(a) or (b) of this section;2944

       (5) Deduct the amount of wages and salaries, if any, not2945
otherwise allowable as a deduction but that would have been2946
allowable as a deduction in computing federal taxable income for2947
the taxable year, had the targeted jobs credit allowed under2948
sections 38, 51, and 52 of the Internal Revenue Code not been in2949
effect, but only to the extent such amount relates either to2950
income included in federal taxable income for the taxable year or2951
to income of the S portion of an electing small business trust for2952
the taxable year;2953

       (6) Deduct any interest or interest equivalent, net of2954
related expenses deducted in computing federal taxable income, on2955
public obligations and purchase obligations, but only to the2956
extent that such net amount relates either to income included in2957
federal taxable income for the taxable year or to income of the S2958
portion of an electing small business trust for the taxable year;2959

       (7) Add any loss or deduct any gain resulting from sale,2960
exchange, or other disposition of public obligations to the extent2961
that such loss has been deducted or such gain has been included in2962
computing either federal taxable income or income of the S portion2963
of an electing small business trust for the taxable year;2964

       (8) Except in the case of the final return of an estate, add2965
any amount deducted by the taxpayer on both its Ohio estate tax2966
return pursuant to section 5731.14 of the Revised Code, and on its2967
federal income tax return in determining federal taxable income;2968

       (9)(a) Deduct any amount included in federal taxable income2969
solely because the amount represents a reimbursement or refund of2970
expenses that in a previous year the decedent had deducted as an2971
itemized deduction pursuant to section 63 of the Internal Revenue2972
Code and applicable treasury regulations. The deduction otherwise2973
allowed under division (S)(9)(a) of this section shall be reduced2974
to the extent the reimbursement is attributable to an amount the2975
taxpayer or decedent deducted under this section in any taxable2976
year.2977

       (b) Add any amount not otherwise included in Ohio taxable2978
income for any taxable year to the extent that the amount is2979
attributable to the recovery during the taxable year of any amount2980
deducted or excluded in computing federal or Ohio taxable income2981
in any taxable year, but only to the extent such amount has not2982
been distributed to beneficiaries for the taxable year.2983

       (10) Deduct any portion of the deduction described in section 2984
1341(a)(2) of the Internal Revenue Code, for repaying previously 2985
reported income received under a claim of right, that meets both 2986
of the following requirements:2987

       (a) It is allowable for repayment of an item that was2988
included in the taxpayer's taxable income or the decedent's2989
adjusted gross income for a prior taxable year and did not qualify2990
for a credit under division (A) or (B) of section 5747.05 of the2991
Revised Code for that year.2992

       (b) It does not otherwise reduce the taxpayer's taxable2993
income or the decedent's adjusted gross income for the current or2994
any other taxable year.2995

       (11) Add any amount claimed as a credit under section2996
5747.059 of the Revised Code to the extent that the amount2997
satisfies either of the following:2998

       (a) The amount was deducted or excluded from the computation2999
of the taxpayer's federal taxable income as required to be3000
reported for the taxpayer's taxable year under the Internal3001
Revenue Code;3002

       (b) The amount resulted in a reduction in the taxpayer's3003
federal taxable income as required to be reported for any of the3004
taxpayer's taxable years under the Internal Revenue Code.3005

       (12) Deduct any amount, net of related expenses deducted in3006
computing federal taxable income, that a trust is required to3007
report as farm income on its federal income tax return, but only3008
if the assets of the trust include at least ten acres of land3009
satisfying the definition of "land devoted exclusively to3010
agricultural use" under section 5713.30 of the Revised Code,3011
regardless of whether the land is valued for tax purposes as such3012
land under sections 5713.30 to 5713.38 of the Revised Code. If the3013
trust is a pass-through entity investor, section 5747.231 of the3014
Revised Code applies in ascertaining if the trust is eligible to3015
claim the deduction provided by division (S)(12) of this section3016
in connection with the pass-through entity's farm income.3017

        Except for farm income attributable to the S portion of an3018
electing small business trust, the deduction provided by division3019
(S)(12) of this section is allowed only to the extent that the3020
trust has not distributed such farm income. Division (S)(12) of3021
this section applies only to taxable years of a trust beginning in3022
2002 or thereafter.3023

       (13) Add the net amount of income described in section 641(c)3024
of the Internal Revenue Code to the extent that amount is not3025
included in federal taxable income.3026

       (14) Add or deduct the amount the taxpayer would be required3027
to add or deduct under division (A)(20) or (21) of this section if3028
the taxpayer's Ohio taxable income were computed in the same3029
manner as an individual's Ohio adjusted gross income is computed3030
under this section. In the case of a trust, division (S)(14) of3031
this section applies only to any of the trust's taxable years3032
beginning in 2002 or thereafter.3033

       (T) "School district income" and "school district income tax" 3034
have the same meanings as in section 5748.01 of the Revised Code.3035

       (U) As used in divisions (A)(8), (A)(9), (S)(6), and (S)(7)3036
of this section, "public obligations," "purchase obligations," and3037
"interest or interest equivalent" have the same meanings as in3038
section 5709.76 of the Revised Code.3039

       (V) "Limited liability company" means any limited liability3040
company formed under Chapter 1705. of the Revised Code or under3041
the laws of any other state.3042

       (W) "Pass-through entity investor" means any person who,3043
during any portion of a taxable year of a pass-through entity, is3044
a partner, member, shareholder, or equity investor in that3045
pass-through entity.3046

       (X) "Banking day" has the same meaning as in section 1304.013047
of the Revised Code.3048

       (Y) "Month" means a calendar month.3049

       (Z) "Quarter" means the first three months, the second three3050
months, the third three months, or the last three months of the3051
taxpayer's taxable year.3052

       (AA)(1) "Eligible institution" means a state university or3053
state institution of higher education as defined in section3054
3345.011 of the Revised Code, or a private, nonprofit college,3055
university, or other post-secondary institution located in this3056
state that possesses a certificate of authorization issued by the3057
Ohio board of regents pursuant to Chapter 1713. of the Revised3058
Code or a certificate of registration issued by the state board of3059
career colleges and schools under Chapter 3332. of the Revised3060
Code.3061

       (2) "Qualified tuition and fees" means tuition and fees3062
imposed by an eligible institution as a condition of enrollment or3063
attendance, not exceeding two thousand five hundred dollars in3064
each of the individual's first two years of post-secondary3065
education. If the individual is a part-time student, "qualified3066
tuition and fees" includes tuition and fees paid for the academic3067
equivalent of the first two years of post-secondary education3068
during a maximum of five taxable years, not exceeding a total of3069
five thousand dollars. "Qualified tuition and fees" does not3070
include:3071

       (a) Expenses for any course or activity involving sports,3072
games, or hobbies unless the course or activity is part of the3073
individual's degree or diploma program;3074

       (b) The cost of books, room and board, student activity fees,3075
athletic fees, insurance expenses, or other expenses unrelated to 3076
the individual's academic course of instruction;3077

       (c) Tuition, fees, or other expenses paid or reimbursed3078
through an employer, scholarship, grant in aid, or other3079
educational benefit program.3080

       (BB)(1) "Modified business income" means the business income3081
included in a trust's Ohio taxable income after such taxable3082
income is first reduced by the qualifying trust amount, if any.3083

       (2) "Qualifying trust amount" of a trust means capital gains3084
and losses from the sale, exchange, or other disposition of equity3085
or ownership interests in, or debt obligations of, a qualifying3086
investee to the extent included in the trust's Ohio taxable 3087
income, but only if the following requirements are satisfied:3088

        (a) The book value of the qualifying investee's physical 3089
assets in this state and everywhere, as of the last day of the 3090
qualifying investee's fiscal or calendar year ending immediately 3091
prior to the date on which the trust recognizes the gain or loss, 3092
is available to the trust.3093

       (b) The requirements of section 5747.011 of the Revised Code3094
are satisfied for the trust's taxable year in which the trust3095
recognizes the gain or loss.3096

        Any gain or loss that is not a qualifying trust amount is3097
modified business income, qualifying investment income, or3098
modified nonbusiness income, as the case may be.3099

       (3) "Modified nonbusiness income" means a trust's Ohio3100
taxable income other than modified business income, other than the3101
qualifying trust amount, and other than qualifying investment3102
income, as defined in section 5747.012 of the Revised Code, to the3103
extent such qualifying investment income is not otherwise part of3104
modified business income.3105

       (4) "Modified Ohio taxable income" applies only to trusts,3106
and means the sum of the amounts described in divisions (BB)(4)(a) 3107
to (c) of this section:3108

       (a) The fraction, calculated under section 5747.013, and 3109
applying section 5747.231 of the Revised Code, multiplied by the 3110
sum of the following amounts:3111

        (i) The trust's modified business income;3112

        (ii) The trust's qualifying investment income, as defined in 3113
section 5747.012 of the Revised Code, but only to the extent the 3114
qualifying investment income does not otherwise constitute3115
modified business income and does not otherwise constitute a3116
qualifying trust amount.3117

       (b) The qualifying trust amount multiplied by a fraction, the 3118
numerator of which is the sum of the book value of the qualifying 3119
investee's physical assets in this state on the last day of the 3120
qualifying investee's fiscal or calendar year ending immediately 3121
prior to the day on which the trust recognizes the qualifying 3122
trust amount, and the denominator of which is the sum of the book 3123
value of the qualifying investee's total physical assets 3124
everywhere on the last day of the qualifying investee's fiscal or 3125
calendar year ending immediately prior to the day on which the 3126
trust recognizes the qualifying trust amount. If, for a taxable 3127
year, the trust recognizes a qualifying trust amount with respect 3128
to more than one qualifying investee, the amount described in 3129
division (BB)(4)(b) of this section shall equal the sum of the3130
products so computed for each such qualifying investee.3131

       (c)(i) With respect to a trust or portion of a trust that is 3132
a resident as ascertained in accordance with division (I)(3)(d) of 3133
this section, its modified nonbusiness income.3134

        (ii) With respect to a trust or portion of a trust that is3135
not a resident as ascertained in accordance with division3136
(I)(3)(d) of this section, the amount of its modified nonbusiness3137
income satisfying the descriptions in divisions (B)(2) to (5) of3138
section 5747.20 of the Revised Code, except as otherwise provided 3139
in division (BB)(4)(c)(ii) of this section. With respect to a 3140
trust or portion of a trust that is not a resident as ascertained 3141
in accordance with division (I)(3)(d) of this section, the trust's 3142
portion of modified nonbusiness income recognized from the sale, 3143
exchange, or other disposition of a debt interest in or equity 3144
interest in a section 5747.212 entity, as defined in section 3145
5747.212 of the Revised Code, without regard to division (A) of 3146
that section, shall not be allocated to this state in accordance 3147
with section 5747.20 of the Revised Code but shall be apportioned 3148
to this state in accordance with division (B) of section 5747.212 3149
of the Revised Code without regard to division (A) of that 3150
section.3151

       If the allocation and apportionment of a trust's income under3152
divisions (BB)(4)(a) and (c) of this section do not fairly3153
represent the modified Ohio taxable income of the trust in this3154
state, the alternative methods described in division (C) of3155
section 5747.21 of the Revised Code may be applied in the manner3156
and to the same extent provided in that section.3157

       (5)(a) Except as set forth in division (BB)(5)(b) of this 3158
section, "qualifying investee" means a person in which a trust has 3159
an equity or ownership interest, or a person or unit of government 3160
the debt obligations of either of which are owned by a trust. For 3161
the purposes of division (BB)(2)(a) of this section and for the 3162
purpose of computing the fraction described in division (BB)(4)(b) 3163
of this section, all of the following apply:3164

        (i) If the qualifying investee is a member of a qualifying3165
controlled group on the last day of the qualifying investee's3166
fiscal or calendar year ending immediately prior to the date on3167
which the trust recognizes the gain or loss, then "qualifying3168
investee" includes all persons in the qualifying controlled group3169
on such last day.3170

        (ii) If the qualifying investee, or if the qualifying3171
investee and any members of the qualifying controlled group of3172
which the qualifying investee is a member on the last day of the3173
qualifying investee's fiscal or calendar year ending immediately3174
prior to the date on which the trust recognizes the gain or loss,3175
separately or cumulatively own, directly or indirectly, on the3176
last day of the qualifying investee's fiscal or calendar year3177
ending immediately prior to the date on which the trust recognizes3178
the qualifying trust amount, more than fifty per cent of the3179
equity of a pass-through entity, then the qualifying investee and3180
the other members are deemed to own the proportionate share of the3181
pass-through entity's physical assets which the pass-through3182
entity directly or indirectly owns on the last day of the3183
pass-through entity's calendar or fiscal year ending within or3184
with the last day of the qualifying investee's fiscal or calendar3185
year ending immediately prior to the date on which the trust3186
recognizes the qualifying trust amount.3187

        (iii) For the purposes of division (BB)(5)(a)(iii) of this3188
section, "upper level pass-through entity" means a pass-through3189
entity directly or indirectly owning any equity of another3190
pass-through entity, and "lower level pass-through entity" means3191
that other pass-through entity.3192

        An upper level pass-through entity, whether or not it is also 3193
a qualifying investee, is deemed to own, on the last day of the 3194
upper level pass-through entity's calendar or fiscal year, the3195
proportionate share of the lower level pass-through entity's3196
physical assets that the lower level pass-through entity directly3197
or indirectly owns on the last day of the lower level pass-through3198
entity's calendar or fiscal year ending within or with the last3199
day of the upper level pass-through entity's fiscal or calendar3200
year. If the upper level pass-through entity directly and3201
indirectly owns less than fifty per cent of the equity of the3202
lower level pass-through entity on each day of the upper level3203
pass-through entity's calendar or fiscal year in which or with3204
which ends the calendar or fiscal year of the lower level3205
pass-through entity and if, based upon clear and convincing3206
evidence, complete information about the location and cost of the3207
physical assets of the lower pass-through entity is not available3208
to the upper level pass-through entity, then solely for purposes3209
of ascertaining if a gain or loss constitutes a qualifying trust3210
amount, the upper level pass-through entity shall be deemed as3211
owning no equity of the lower level pass-through entity for each3212
day during the upper level pass-through entity's calendar or3213
fiscal year in which or with which ends the lower level3214
pass-through entity's calendar or fiscal year. Nothing in division 3215
(BB)(5)(a)(iii) of this section shall be construed to provide for 3216
any deduction or exclusion in computing any trust's Ohio taxable 3217
income.3218

       (b) With respect to a trust that is not a resident for the3219
taxable year and with respect to a part of a trust that is not a3220
resident for the taxable year, "qualifying investee" for that3221
taxable year does not include a C corporation if both of the3222
following apply:3223

       (i) During the taxable year the trust or part of the trust3224
recognizes a gain or loss from the sale, exchange, or other3225
disposition of equity or ownership interests in, or debt3226
obligations of, the C corporation.3227

       (ii) Such gain or loss constitutes nonbusiness income.3228

        (6) "Available" means information is such that a person is 3229
able to learn of the information by the due date plus extensions, 3230
if any, for filing the return for the taxable year in which the 3231
trust recognizes the gain or loss.3232

        (CC) "Qualifying controlled group" has the same meaning as in 3233
section 5733.04 of the Revised Code.3234

        (DD) "Related member" has the same meaning as in section3235
5733.042 of the Revised Code.3236

       (EE)(1) For the purposes of division (EE) of this section: 3237

       (a) "Qualifying person" means any person other than a 3238
qualifying corporation.3239

       (b) "Qualifying corporation" means any person classified for 3240
federal income tax purposes as an association taxable as a 3241
corporation, except either of the following:3242

       (i) A corporation that has made an election under subchapter 3243
S, chapter one, subtitle A, of the Internal Revenue Code for its 3244
taxable year ending within, or on the last day of, the investor's 3245
taxable year;3246

       (ii) A subsidiary that is wholly owned by any corporation 3247
that has made an election under subchapter S, chapter one, 3248
subtitle A of the Internal Revenue Code for its taxable year 3249
ending within, or on the last day of, the investor's taxable year.3250

       (2) For the purposes of this chapter, unless expressly stated 3251
otherwise, no qualifying person indirectly owns any asset directly 3252
or indirectly owned by any qualifying corporation.3253

       (FF) For purposes of this chapter and Chapter 5751. of the 3254
Revised Code:3255

       (1) "Trust" does not include a qualified pre-income tax 3256
trust.3257

       (2) A "qualified pre-income tax trust" is any pre-income tax 3258
trust that makes a qualifying pre-income tax trust election as 3259
described in division (FF)(3) of this section.3260

       (3) A "qualifying pre-income tax trust election" is an 3261
election by a pre-income tax trust to subject to the tax imposed 3262
by section 5751.02 of the Revised Code the pre-income tax trust 3263
and all pass-through entities of which the trust owns or controls, 3264
directly, indirectly, or constructively through related interests, 3265
five per cent or more of the ownership or equity interests. The 3266
trustee shall notify the tax commissioner in writing of the 3267
election on or before April 15, 2006. The election, if timely 3268
made, shall be effective on and after January 1, 2006, and shall 3269
apply for all tax periods and tax years until revoked by the 3270
trustee of the trust.3271

       (4) A "pre-income tax trust" is a trust that satisfies all of 3272
the following requirements:3273

       (a) The document or instrument creating the trust was 3274
executed by the grantor before January 1, 1972;3275

       (b) The trust became irrevocable upon the creation of the 3276
trust; and3277

       (c) The grantor was domiciled in this state at the time the 3278
trust was created.3279

       Sec. 5903.10.  Any holder of an expired license or 3280
certificate from this state or any political subdivision or agency 3281
of the state to practice a trade or profession, whose license or 3282
certificate was not renewed because of histhe holder's service in 3283
the armed forces of the United States, or in the national guard or 3284
in a reserve component, shall, upon presentation of satisfactory 3285
evidence of honorable discharge or separation under honorable3286
conditions therefrom within six months of such discharge or 3287
separation, be granted a renewal of said license or certificate by 3288
the issuing board or authority at the usual cost without penalty 3289
and without re-examination if not otherwise disqualified because 3290
of mental or physical disability.3291

       Sec. 5903.12.  (A) As used in this section:3292

       (1) "Continuing education" means continuing education3293
required of a licensee by law and includes, but is not limited to,3294
the continuing education required of licensees under sections3295
3737.881, 3781.10, 4701.11, 4715.141, 4715.25, 4717.09, 4723.24,3296
4725.16, 4725.51, 4730.14, 4730.49, 4731.281, 4734.25, 4735.141, 3297
4736.11, 4741.16, 4741.19, 4751.07, 4755.63, 4757.33, 4759.06, 3298
4761.06, and 4763.07 of the Revised Code.3299

       (2) "License" means a license, certificate, permit, or other3300
authorization issued or conferred by a licensing agency under3301
which a licensee may engage in a profession, occupation, or3302
occupational activity.3303

       (3) "Licensee" means a person to whom all of the following3304
apply:3305

       (a) The person has been issued a license by a licensing3306
agency.3307

       (b) The person is a member of the Ohio national guard, the3308
Ohio military reserve, the Ohio naval militia, or a reserve3309
component of the armed forces of the United States.3310

       (c) The person has been called to active duty, whether inside 3311
or outside the United States, because of an executive order issued3312
by the president of the United States or an act of congress, or 3313
upon the order of the governor, for a period in excess of 3314
thirty-one days.3315

       (4) "Licensing agency" means any state department, division,3316
board, commission, agency, or other state governmental unit3317
authorized by the Revised Code to issue a license.3318

       (5) "Reporting period" means the period of time during which3319
a licensee must complete the number of hours of continuing3320
education required of the licensee by law.3321

       (B) Each licensing agency, upon receiving an application from 3322
one of its licensees that is accompanied by proper documentation 3323
certifying that the licensee has been called to active duty as 3324
described in division (A)(3)(c) of this section during the current 3325
or a prior reporting period and certifying the length of that 3326
active duty, shall extend the current reporting period by an3327
amount of time equal to the total number of months that the3328
licensee spent on active duty during the current reporting period. 3329
For purposes of this division, any portion of a month served on 3330
active duty shall be considered one full month.3331

       Sec. 5903.121. A "licensing agency," as defined in section 3332
5903.12 of the Revised Code, shall consider relevant education, 3333
training, or service completed by a licensee as a member of the 3334
armed forces of the United States or reserve components thereof, 3335
the Ohio national guard, the Ohio military reserve, or the Ohio 3336
naval militia in determining whether a licensee has fulfilled 3337
required continuing education.3338

       Section 2. That existing sections 124.23, 124.93, 125.111, 3339
153.59, 153.591, 176.04, 176.06, 717.01, 1751.18, 2101.16, 3340
2927.03, 3905.55, 4112.01, 4112.02, 4112.021, 4112.04, 3341
4112.05, 4112.08, 4117.19, 4503.571, 4735.16, 4735.55, 5533.09, 3342
5747.01, 5903.10, and 5903.12 of the Revised Code are hereby 3343
repealed.3344

       Section 3. The Department of Development shall create an 3345
Incumbent Worker Training Program. The Workforce and Talent 3346
Division of the department shall administer the program. The 3347
division may make grants under the program to Ohio businesses and 3348
to trainers that provide training to a consortium of businesses. 3349
Grants under the program shall be for assisting Ohio businesses in 3350
increasing employees' occupational skills and in remaining 3351
competitive and for increasing investment in incumbent worker 3352
training, retaining employees, advancing wages over time, and 3353
acquiring generally recognized credentials to document skill 3354
gains.3355

       No grant under the program shall exceed one thousand dollars 3356
per employee, and grants under the program shall not exceed two 3357
hundred thousand dollars per business or trainer. A grant under 3358
the program shall be on a reimbursement basis. Grants made for 3359
fiscal year 2008 shall not be less than six million dollars and 3360
grants made for fiscal year 2009 shall not be less than nine 3361
million dollars. Each fiscal year, the division shall make at 3362
least twenty-five per cent of the grants to businesses engaged 3363
primarily in activities other than manufacturing and that have 3364
fewer than five hundred employees. Funds received pursuant to the 3365
"Workforce Investment Act of 1998," 112 Stat. 936, 29 U.S.C. 2801, 3366
as amended, shall be used to fund the Incumbent Worker Training 3367
Program.3368

       The department, under Chapter 119. of the Revised Code, shall 3369
adopt rules establishing procedures according to which the 3370
Incumbent Worker Training Program shall be operated.3371

       On or before December 31, 2008, and biannually thereafter, 3372
the Director of Development and Director of Job and Family 3373
Services shall submit a joint report to the President of the 3374
Senate and the Speaker of the House of Representatives describing 3375
the training activities and outcomes provided through the 3376
Incumbent Worker Training Program during the prior fiscal year.3377

       This section expires two years after its effective date.3378

       Section 4. The amendment by this act of section 2101.16 of 3379
the Revised Code and the enactment of this act by section 2101.164 3380
of the Revised Code apply to the estates of decedents who die on 3381
or after the effective date of this act.3382

       Section 5. The amendment by this act of section 5747.01 of 3383
the Revised Code applies to taxable years beginning on or after 3384
January 1, 2008.3385