S. B. No. 76 As Introduced

As Introduced

127th General Assembly

Regular Session

2007-2008

S. B. No. 76

Senator Miller, R.

Cosponsor: Senator Smith

A BILL
To amend sections 1517.11, 1531.26, 5101.98, and 1
5747.113 and to enact section 3701.032 of the 2
Revised Code to allow taxpayers to make 3
contributions to the March of Dimes Birth Defects 4
Foundation through their income tax returns. 5

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

       Section 1. That sections 1517.11, 1531.26, 5101.98, and 6
5747.113 be amended and section 3701.032 of the Revised Code be 7
enacted to read as follows: 8

       Sec. 1517.11. There is hereby created in the state treasury 9
the natural areas and preserves fund, which shall consist of 10
moneys transferred into it under section 5747.113 of the Revised 11
Code and of contributions made directly to it. Any person may 12
contribute directly to the fund in addition to or independently of 13
the income tax ~~refund~~ contribution system established in that 14
section. 15

       Moneys in the fund shall be disbursed pursuant to vouchers 16
approved by the director of natural resources for use by the 17
division of natural areas and preserves solely for the following 18
purposes: 19

       (A) The acquisition of new or expanded natural areas, nature 20
preserves, and wild, scenic, and recreational river areas; 21

       (B) Facility development in natural areas, nature preserves, 22
and wild, scenic, and recreational river areas; 23

       (C) Special projects, including, but not limited to, 24
biological inventories, research grants, and the production of 25
interpretive material related to natural areas, nature preserves, 26
and wild, scenic, and recreational river areas. 27

       Moneys appropriated from the fund shall not be used to fund 28
salaries of permanent employees, administrative costs, or routine 29
maintenance. 30

       All investment earnings of the fund shall be credited to the 31
fund. 32

       Sec. 1531.26. There is hereby created in the state treasury 33
the nongame and endangered wildlife fund, which shall consist of 34
moneys paid into it by the tax commissioner under section 5747.113 35
of the Revised Code, moneys deposited in the fund from the 36
issuance of wildlife conservation license plates under section 37
4503.57 of the Revised Code, moneys deposited in the fund from the 38
issuance of bald eagle license plates under section 4503.572 of 39
the Revised Code, moneys credited to the fund under section 40
1533.151 of the Revised Code, and contributions made directly to 41
it. Any person may contribute directly to the fund in addition to 42
or independently of the income tax ~~refund~~ contribution system 43
established in section 5747.113 of the Revised Code. Moneys in the 44
fund shall be disbursed pursuant to vouchers approved by the 45
director of natural resources for use by the division of wildlife 46
solely for the purchase, management, preservation, propagation, 47
protection, and stocking of wild animals that are not commonly 48
taken for sport or commercial purposes, including the acquisition 49
of title and easements to lands, biological investigations, law 50
enforcement, production of educational materials, sociological 51
surveys, habitat development, and personnel and equipment costs; 52
and for carrying out section 1531.25 of the Revised Code. Moneys 53
in the fund also may be used to promote and develop nonconsumptive 54
wildlife recreational opportunities involving wild animals. 55
Moneys in the fund from the issuance of bald eagle license plates 56
under section 4503.572 of the Revised Code shall be expended by 57
the division only to pay the costs of acquiring, developing, and 58
restoring habitat for bald eagles within this state. Moneys in the 59
fund from any other source also may be used to pay the costs of 60
acquiring, developing, and restoring habitat for bald eagles 61
within this state. 62

       All investment earnings of the fund shall be credited to the 63
fund. Subject to the approval of the director, the chief of the 64
division of wildlife may enter into agreements that the chief 65
considers appropriate to obtain additional moneys for the 66
protection of nongame native wildlife under the "Endangered 67
Species Act of 1973," 87 Stat. 884, 16 U.S.C.A. 1541-1543, as 68
amended, and the "Fish and Wildlife Conservation Act of 1980," 94 69
Stat. 1322, 16 U.S.C.A. 2901-2911, as amended. Moneys appropriated 70
from the fund are not intended to replace other moneys 71
appropriated for these purposes. 72

       Sec. 3701.032. There is hereby created in the state treasury 73
the march of dimes fund, which shall consist of money transferred 74
to it under section 5747.113 of the Revised Code and of 75
contributions made directly to it. Any person may contribute 76
directly to the fund in addition to or independently of the income 77
tax contribution system established in section 5747.113 of the 78
Revised Code. 79

       Each year, the director of health shall make one or more 80
grants to the march of dimes birth defects foundation using money 81
in the fund. If the march of dimes birth defects foundation ceases 82
to exist, the director shall use money in the fund to make grants 83
to one or more nonprofit organizations that conduct research 84
regarding the prevention of birth defects and infant mortality, 85
and that advocate for, and disseminate information about, the 86
prevention of birth defects and infant mortality. 87

       Sec. 5101.98. (A) There is hereby created in the state 88
treasury the military injury relief fund, which shall consist of 89
money contributed to it under section 5747.113 of the Revised Code 90
and of contributions made directly to it. Any person may 91
contribute directly to the fund in addition to or independently of 92
the income tax ~~refund~~ contribution system established in section 93
5747.113 of the Revised Code. 94

       (B) Upon application, the director of job and family services 95
shall grant money in the fund to individuals injured while in 96
active service as a member of the armed forces of the United 97
States and while serving under operation Iraqi freedom or 98
operation enduring freedom. 99

       (C) An individual who receives a grant under this section is 100
not precluded from receiving one or more additional grants under 101
this section and is not precluded from being considered for or 102
receiving other assistance offered by the department of job and 103
family services. 104

       (D) The director shall adopt rules under Chapter 119. of the 105
Revised Code establishing: 106

       (1) Forms and procedures by which individuals may apply for a 107
grant under this section; 108

       (2) Criteria for reviewing, evaluating, and ranking grant 109
applications; 110

       (3) Criteria for determining the amount of grants awarded 111
under this section; and 112

       (4) Any other rules necessary to administer the grant program 113
established in this section. 114

       Sec. 5747.113. (A) Any taxpayer claiming a refund under 115
section 5747.11 of the Revised Code for taxable years ending on or 116
after October 14, 1983, who wishes to contribute any part of the 117
taxpayer's refund to the natural areas and preserves fund created 118
in section 1517.11 of the Revised Code, the nongame and endangered 119
wildlife fund created in section 1531.26 of the Revised Code, the 120
military injury relief fund created in section 5101.98 of the 121
Revised Code, or all of those funds, may designate on the 122
taxpayer's income tax return the amount that the taxpayer wishes 123
to contribute to the fund or funds. A 124

       (B) For taxable years beginning in 2007 or thereafter, a 125
taxpayer who wishes to contribute to the march of dimes fund 126
created in section 3701.032 of the Revised Code may do so by 127
contributing any part of the taxpayer's refund or by increasing 128
the payment required to accompany the taxpayer's annual return 129
under section 5747.08 of the Revised Code. A taxpayer shall 130
designate on the taxpayer's income tax return the amount that the 131
taxpayer wishes to contribute to the fund, provided that the 132
amount contributed shall be at least one dollar. If a taxpayer 133
elects to increase a payment required to accompany the taxpayer's 134
annual return under section 5747.08 of the Revised Code and the 135
taxpayer fails to remit the full amount of the contribution, the 136
amount of the contribution shall be reduced accordingly. In no 137
case shall a contribution under this division operate to reduce 138
the combined amount of the state and school district income taxes 139
shown to be due on a taxpayer's annual return. 140

       (C) A designated contribution of any part of a refund is 141
irrevocable upon the filing of the return and shall be made in the 142
full amount designated if the refund found due the taxpayer upon 143
the initial processing of the taxpayer's return, after any 144
deductions including those required by section 5747.12 of the 145
Revised Code, is greater than or equal to the designated 146
contribution. If the refund due as initially determined is less 147
than the designated contribution, the contribution shall be made 148
in the full amount of the refund. The tax commissioner shall 149
subtract the amount of the contribution from the amount of the 150
refund initially found due the taxpayer and shall certify the 151
difference to the director of budget and management and treasurer 152
of state for payment to the taxpayer in accordance with section 153
5747.11 of the Revised Code. For the purpose of any subsequent 154
determination of the taxpayer's net tax payment, the contribution 155
shall be considered a part of the refund paid to the taxpayer. 156

       ~~(B)~~(D) The tax commissioner shall provide a space on the 157
income tax return form in which a taxpayer may indicate that the 158
taxpayer wishes to make a donation in accordance with this 159
section. The tax commissioner shall also print in the instructions 160
accompanying the income tax return form a description of the 161
purposes for which the natural areas and preserves fund, the 162
nongame and endangered wildlife fund, ~~and~~ the military injury 163
relief fund, and the march of dimes fund were created and the use 164
of moneys from the income tax ~~refund~~ contribution system 165
established in this section. No person shall designate on the 166
person's income tax return any part of a refund claimed under 167
section 5747.11 of the Revised Code as a contribution to any fund 168
other than the natural areas and preserves fund, the nongame and 169
endangered wildlife fund, the military injury relief fund, the 170
march of dimes fund, or all of those funds. 171

       ~~(C)~~(E) The money collected under the income tax ~~refund~~ 172
contribution system established in this section shall be deposited 173
by the tax commissioner into the natural areas and preserves fund, 174
the nongame and endangered wildlife fund, ~~and~~ the military injury 175
relief fund, and the march of dimes fund in the amounts designated 176
on the tax returns. 177

       ~~(D)~~(F) No later than the thirtieth day of September each 178
year, the tax commissioner shall determine the total amount 179
contributed to each fund under this section during the preceding 180
eight months, any adjustments to prior months, and the cost to the 181
department of taxation of administering the income tax ~~refund~~ 182
contribution system during that eight-month period. The 183
commissioner shall make an additional determination no later than 184
the thirty-first day of January of each year of the total amount 185
contributed to each fund under this section during the preceding 186
four calendar months, any adjustments to prior years made during 187
that four-month period, and the cost to the department of taxation 188
of administering the income tax contribution system during that 189
period. The cost of administering the income tax contribution 190
system shall be certified by the tax commissioner to the director 191
of budget and management, who shall transfer an amount equal to 192
~~one-third~~one-forth of such administrative costs from the natural 193
areas and preserves fund, ~~one-third~~one-forth of such costs from 194
the nongame and endangered wildlife fund, ~~and one-third~~one-forth 195
of such costs from the military injury relief fund, and one-fourth 196
of such costs from the march of dimes fund to the ~~litter control~~ 197
~~and natural resource tax~~income tax contribution administration 198
fund, which is hereby created, provided that the moneys that the 199
department receives to pay the cost of administering the income 200
tax ~~refund~~ contribution system in any year shall not exceed two 201
and one-half per cent of the total amount contributed under that 202
system during that year. 203

       ~~(E)~~(G)(1) The director of natural resources, in January of 204
every odd-numbered year, shall report to the general assembly on 205
the effectiveness of the income tax ~~refund~~ contribution system as 206
it pertains to the natural areas and preserves fund and the 207
nongame and endangered wildlife fund. The report shall include the 208
amount of money contributed to each fund in each of the previous 209
five years, the amount of money contributed directly to each fund 210
in addition to or independently of the income tax ~~refund~~ 211
contribution system in each of the previous five years, and the 212
purposes for which the money was expended. 213

       (2) The director of job and family services, in January of 214
every odd-numbered year, shall report to the general assembly on 215
the effectiveness of the income tax ~~refund~~ contribution system as 216
it pertains to the military injury relief fund. The report shall 217
include the amount of money contributed to the fund in each of the 218
previous five years, the amount of money contributed directly to 219
the fund in addition to or independently of the income tax ~~refund~~ 220
contribution system in each of the previous five years, and the 221
purposes for which the money was expended. 222

       (3) The director of health, in January of every odd-numbered 223
year, shall report to the general assembly on the effectiveness of 224
the income tax contribution system as it pertains to the march of 225
dimes fund. The report shall include the amount of money 226
contributed to the fund in each of the previous five years, the 227
amount of money contributed directly to the fund in addition to or 228
independently of the income tax contribution system in each of the 229
previous five years, and the purposes for which the money was 230
expended. 231

       Section 2. That existing sections 1517.11, 1531.26, 5101.98, 232
and 5747.113 of the Revised Code are hereby repealed. 233

Section 1. That sections 1517.11, 1531.26, 5101.98, and	6
5747.113 be amended and section 3701.032 of the Revised Code be	7
enacted to read as follows:	8

Sec. 1517.11. There is hereby created in the state treasury	9
the natural areas and preserves fund, which shall consist of	10
moneys transferred into it under section 5747.113 of the Revised	11
Code and of contributions made directly to it. Any person may	12
contribute directly to the fund in addition to or independently of	13
the income tax ~~refund~~ contribution system established in that	14
section.	15

Moneys in the fund shall be disbursed pursuant to vouchers	16
approved by the director of natural resources for use by the	17
division of natural areas and preserves solely for the following	18
purposes:	19

(A) The acquisition of new or expanded natural areas, nature	20
preserves, and wild, scenic, and recreational river areas;	21

(B) Facility development in natural areas, nature preserves,	22
and wild, scenic, and recreational river areas;	23

(C) Special projects, including, but not limited to,	24
biological inventories, research grants, and the production of	25
interpretive material related to natural areas, nature preserves,	26
and wild, scenic, and recreational river areas.	27

Moneys appropriated from the fund shall not be used to fund	28
salaries of permanent employees, administrative costs, or routine	29
maintenance.	30

All investment earnings of the fund shall be credited to the	31
fund.	32

Sec. 1531.26. There is hereby created in the state treasury	33
the nongame and endangered wildlife fund, which shall consist of	34
moneys paid into it by the tax commissioner under section 5747.113	35
of the Revised Code, moneys deposited in the fund from the	36
issuance of wildlife conservation license plates under section	37
4503.57 of the Revised Code, moneys deposited in the fund from the	38
issuance of bald eagle license plates under section 4503.572 of	39
the Revised Code, moneys credited to the fund under section	40
1533.151 of the Revised Code, and contributions made directly to	41
it. Any person may contribute directly to the fund in addition to	42
or independently of the income tax ~~refund~~ contribution system	43
established in section 5747.113 of the Revised Code. Moneys in the	44
fund shall be disbursed pursuant to vouchers approved by the	45
director of natural resources for use by the division of wildlife	46
solely for the purchase, management, preservation, propagation,	47
protection, and stocking of wild animals that are not commonly	48
taken for sport or commercial purposes, including the acquisition	49
of title and easements to lands, biological investigations, law	50
enforcement, production of educational materials, sociological	51
surveys, habitat development, and personnel and equipment costs;	52
and for carrying out section 1531.25 of the Revised Code. Moneys	53
in the fund also may be used to promote and develop nonconsumptive	54
wildlife recreational opportunities involving wild animals.	55
Moneys in the fund from the issuance of bald eagle license plates	56
under section 4503.572 of the Revised Code shall be expended by	57
the division only to pay the costs of acquiring, developing, and	58
restoring habitat for bald eagles within this state. Moneys in the	59
fund from any other source also may be used to pay the costs of	60
acquiring, developing, and restoring habitat for bald eagles	61
within this state.	62

All investment earnings of the fund shall be credited to the	63
fund. Subject to the approval of the director, the chief of the	64
division of wildlife may enter into agreements that the chief	65
considers appropriate to obtain additional moneys for the	66
protection of nongame native wildlife under the "Endangered	67
Species Act of 1973," 87 Stat. 884, 16 U.S.C.A. 1541-1543, as	68
amended, and the "Fish and Wildlife Conservation Act of 1980," 94	69
Stat. 1322, 16 U.S.C.A. 2901-2911, as amended. Moneys appropriated	70
from the fund are not intended to replace other moneys	71
appropriated for these purposes.	72

Sec. 3701.032. There is hereby created in the state treasury	73
the march of dimes fund, which shall consist of money transferred	74
to it under section 5747.113 of the Revised Code and of	75
contributions made directly to it. Any person may contribute	76
directly to the fund in addition to or independently of the income	77
tax contribution system established in section 5747.113 of the	78
Revised Code.	79

Each year, the director of health shall make one or more	80
grants to the march of dimes birth defects foundation using money	81
in the fund. If the march of dimes birth defects foundation ceases	82
to exist, the director shall use money in the fund to make grants	83
to one or more nonprofit organizations that conduct research	84
regarding the prevention of birth defects and infant mortality,	85
and that advocate for, and disseminate information about, the	86
prevention of birth defects and infant mortality.	87

Sec. 5101.98. (A) There is hereby created in the state	88
treasury the military injury relief fund, which shall consist of	89
money contributed to it under section 5747.113 of the Revised Code	90
and of contributions made directly to it. Any person may	91
contribute directly to the fund in addition to or independently of	92
the income tax ~~refund~~ contribution system established in section	93
5747.113 of the Revised Code.	94

(B) Upon application, the director of job and family services	95
shall grant money in the fund to individuals injured while in	96
active service as a member of the armed forces of the United	97
States and while serving under operation Iraqi freedom or	98
operation enduring freedom.	99

(C) An individual who receives a grant under this section is	100
not precluded from receiving one or more additional grants under	101
this section and is not precluded from being considered for or	102
receiving other assistance offered by the department of job and	103
family services.	104

(D) The director shall adopt rules under Chapter 119. of the	105
Revised Code establishing:	106

(1) Forms and procedures by which individuals may apply for a	107
grant under this section;	108

(2) Criteria for reviewing, evaluating, and ranking grant	109
applications;	110

(3) Criteria for determining the amount of grants awarded	111
under this section; and	112

(4) Any other rules necessary to administer the grant program	113
established in this section.	114

Sec. 5747.113. (A) Any taxpayer claiming a refund under	115
section 5747.11 of the Revised Code for taxable years ending on or	116
after October 14, 1983, who wishes to contribute any part of the	117
taxpayer's refund to the natural areas and preserves fund created	118
in section 1517.11 of the Revised Code, the nongame and endangered	119
wildlife fund created in section 1531.26 of the Revised Code, the	120
military injury relief fund created in section 5101.98 of the	121
Revised Code, or all of those funds, may designate on the	122
taxpayer's income tax return the amount that the taxpayer wishes	123
to contribute to the fund or funds. A	124

(B) For taxable years beginning in 2007 or thereafter, a	125
taxpayer who wishes to contribute to the march of dimes fund	126
created in section 3701.032 of the Revised Code may do so by	127
contributing any part of the taxpayer's refund or by increasing	128
the payment required to accompany the taxpayer's annual return	129
under section 5747.08 of the Revised Code. A taxpayer shall	130
designate on the taxpayer's income tax return the amount that the	131
taxpayer wishes to contribute to the fund, provided that the	132
amount contributed shall be at least one dollar. If a taxpayer	133
elects to increase a payment required to accompany the taxpayer's	134
annual return under section 5747.08 of the Revised Code and the	135
taxpayer fails to remit the full amount of the contribution, the	136
amount of the contribution shall be reduced accordingly. In no	137
case shall a contribution under this division operate to reduce	138
the combined amount of the state and school district income taxes	139
shown to be due on a taxpayer's annual return.	140

(C) A designated contribution of any part of a refund is	141
irrevocable upon the filing of the return and shall be made in the	142
full amount designated if the refund found due the taxpayer upon	143
the initial processing of the taxpayer's return, after any	144
deductions including those required by section 5747.12 of the	145
Revised Code, is greater than or equal to the designated	146
contribution. If the refund due as initially determined is less	147
than the designated contribution, the contribution shall be made	148
in the full amount of the refund. The tax commissioner shall	149
subtract the amount of the contribution from the amount of the	150
refund initially found due the taxpayer and shall certify the	151
difference to the director of budget and management and treasurer	152
of state for payment to the taxpayer in accordance with section	153
5747.11 of the Revised Code. For the purpose of any subsequent	154
determination of the taxpayer's net tax payment, the contribution	155
shall be considered a part of the refund paid to the taxpayer.	156

~~(B)~~(D) The tax commissioner shall provide a space on the	157
income tax return form in which a taxpayer may indicate that the	158
taxpayer wishes to make a donation in accordance with this	159
section. The tax commissioner shall also print in the instructions	160
accompanying the income tax return form a description of the	161
purposes for which the natural areas and preserves fund, the	162
nongame and endangered wildlife fund, ~~and~~ the military injury	163
relief fund, and the march of dimes fund were created and the use	164
of moneys from the income tax ~~refund~~ contribution system	165
established in this section. No person shall designate on the	166
person's income tax return any part of a refund claimed under	167
section 5747.11 of the Revised Code as a contribution to any fund	168
other than the natural areas and preserves fund, the nongame and	169
endangered wildlife fund, the military injury relief fund, the	170
march of dimes fund, or all of those funds.	171

~~(C)~~(E) The money collected under the income tax ~~refund~~	172
contribution system established in this section shall be deposited	173
by the tax commissioner into the natural areas and preserves fund,	174
the nongame and endangered wildlife fund, ~~and~~ the military injury	175
relief fund, and the march of dimes fund in the amounts designated	176
on the tax returns.	177

~~(D)~~(F) No later than the thirtieth day of September each	178
year, the tax commissioner shall determine the total amount	179
contributed to each fund under this section during the preceding	180
eight months, any adjustments to prior months, and the cost to the	181
department of taxation of administering the income tax ~~refund~~	182
contribution system during that eight-month period. The	183
commissioner shall make an additional determination no later than	184
the thirty-first day of January of each year of the total amount	185
contributed to each fund under this section during the preceding	186
four calendar months, any adjustments to prior years made during	187
that four-month period, and the cost to the department of taxation	188
of administering the income tax contribution system during that	189
period. The cost of administering the income tax contribution	190
system shall be certified by the tax commissioner to the director	191
of budget and management, who shall transfer an amount equal to	192
~~one-third~~one-forth of such administrative costs from the natural	193
areas and preserves fund, ~~one-third~~one-forth of such costs from	194
the nongame and endangered wildlife fund, ~~and one-third~~one-forth	195
of such costs from the military injury relief fund, and one-fourth	196
of such costs from the march of dimes fund to the ~~litter control~~	197
~~and natural resource tax~~income tax contribution administration	198
fund, which is hereby created, provided that the moneys that the	199
department receives to pay the cost of administering the income	200
tax ~~refund~~ contribution system in any year shall not exceed two	201
and one-half per cent of the total amount contributed under that	202
system during that year.	203

~~(E)~~(G)(1) The director of natural resources, in January of	204
every odd-numbered year, shall report to the general assembly on	205
the effectiveness of the income tax ~~refund~~ contribution system as	206
it pertains to the natural areas and preserves fund and the	207
nongame and endangered wildlife fund. The report shall include the	208
amount of money contributed to each fund in each of the previous	209
five years, the amount of money contributed directly to each fund	210
in addition to or independently of the income tax ~~refund~~	211
contribution system in each of the previous five years, and the	212
purposes for which the money was expended.	213

(2) The director of job and family services, in January of	214
every odd-numbered year, shall report to the general assembly on	215
the effectiveness of the income tax ~~refund~~ contribution system as	216
it pertains to the military injury relief fund. The report shall	217
include the amount of money contributed to the fund in each of the	218
previous five years, the amount of money contributed directly to	219
the fund in addition to or independently of the income tax ~~refund~~	220
contribution system in each of the previous five years, and the	221
purposes for which the money was expended.	222

(3) The director of health, in January of every odd-numbered	223
year, shall report to the general assembly on the effectiveness of	224
the income tax contribution system as it pertains to the march of	225
dimes fund. The report shall include the amount of money	226
contributed to the fund in each of the previous five years, the	227
amount of money contributed directly to the fund in addition to or	228
independently of the income tax contribution system in each of the	229
previous five years, and the purposes for which the money was	230
expended.	231

Section 2. That existing sections 1517.11, 1531.26, 5101.98,	232
and 5747.113 of the Revised Code are hereby repealed.	233