To amend sections 5747.02 and 5747.056 of the Revised Code and to amend Sections 265.10, 273.10, and 335.10 of Am. Sub. H.B. 1 of the 128th General Assembly to postpone for two years the last of five scheduled income tax rate reductions, to create the Construction Reform Demonstration Project, to provide for the granting of a delay in implementing all-day kindergarten, and to make an appropriation.
SECTION 1. That sections 5747.02 and 5747.056 of the Revised Code be amended to read as follows:
Sec. 5747.02. (A) For the purpose of providing revenue for the support of schools and local government functions, to provide relief to property taxpayers, to provide revenue for the general revenue fund, and to meet the expenses of administering the tax levied by this chapter, there is hereby levied on every individual, trust, and estate residing in or earning or receiving income in this state, on every individual, trust, and estate earning or receiving lottery winnings, prizes, or awards pursuant to Chapter 3770. of the Revised Code, and on every individual, trust, and estate otherwise having nexus with or in this state under the Constitution of the United States, an annual tax measured in the case of individuals by Ohio adjusted gross income less an exemption for the taxpayer, the taxpayer's spouse, and each dependent as provided in section 5747.025 of the Revised Code; measured in the case of trusts by modified Ohio taxable income under division (D) of this section; and measured in the case of estates by Ohio taxable income. The tax imposed by this section on the balance thus obtained is hereby levied as follows:
(1) For taxable years beginning in 2004:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | |
| OR | |
| MODIFIED OHIO | |
| TAXABLE INCOME (TRUSTS) | |
| OR | |
| OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .743% | |
| More than $5,000 but not more than $10,000 | $37.15 plus 1.486% of the amount in excess of $5,000 | |
| More than $10,000 but not more than $15,000 | $111.45 plus 2.972% of the amount in excess of $10,000 | |
| More than $15,000 but not more than $20,000 | $260.05 plus 3.715% of the amount in excess of $15,000 | |
| More than $20,000 but not more than $40,000 | $445.80 plus 4.457% of the amount in excess of $20,000 | |
| More than $40,000 but not more than $80,000 | $1,337.20 plus 5.201% of the amount in excess of $40,000 | |
| More than $80,000 but not more than $100,000 | $3,417.60 plus 5.943% of the amount in excess of $80,000 | |
| More than $100,000 but not more than $200,000 | $4,606.20 plus 6.9% of the amount in excess of $100,000 | |
| More than $200,000 | $11,506.20 plus 7.5% of the amount in excess of $200,000 |
(2) For taxable years beginning in 2005:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | |
| OR | |
| MODIFIED OHIO | |
| TAXABLE INCOME (TRUSTS) | |
| OR | |
| OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .712% | |
| More than $5,000 but not more than $10,000 | $35.60 plus 1.424% of the amount in excess of $5,000 | |
| More than $10,000 but not more than $15,000 | $106.80 plus 2.847% of the amount in excess of $10,000 | |
| More than $15,000 but not more than $20,000 | $249.15 plus 3.559% of the amount in excess of $15,000 | |
| More than $20,000 but not more than $40,000 | $427.10 plus 4.27% of the amount in excess of $20,000 | |
| More than $40,000 but not more than $80,000 | $1,281.10 plus 4.983% of the amount in excess of $40,000 | |
| More than $80,000 but not more than $100,000 | $3,274.30 plus 5.693% of the amount in excess of $80,000 | |
| More than $100,000 but not more than $200,000 | $4,412.90 plus 6.61% of the amount in excess of $100,000 | |
| More than $200,000 | $11,022.90 plus 7.185% of the amount in excess of $200,000 |
(3) For taxable years beginning in 2006:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | |
| OR | |
| MODIFIED OHIO | |
| TAXABLE INCOME (TRUSTS) | |
| OR | |
| OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .681% | |
| More than $5,000 but not more than $10,000 | $34.05 plus 1.361% of the amount in excess of $5,000 | |
| More than $10,000 but not more than $15,000 | $102.10 plus 2.722% of the amount in excess of $10,000 | |
| More than $15,000 but not more than $20,000 | $238.20 plus 3.403% of the amount in excess of $15,000 | |
| More than $20,000 but not more than $40,000 | $408.35 plus 4.083% of the amount in excess of $20,000 | |
| More than $40,000 but not more than $80,000 | $1,224.95 plus 4.764% of the amount in excess of $40,000 | |
| More than $80,000 but not more than $100,000 | $3,130.55 plus 5.444% of the amount in excess of $80,000 | |
| More than $100,000 but not more than $200,000 | $4,219.35 plus 6.32% of the amount in excess of $100,000 | |
| More than $200,000 | $10,539.35 plus 6.87% of the amount in excess of $200,000 |
(4) For taxable years beginning in 2007:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | |
| OR | |
| MODIFIED OHIO | |
| TAXABLE INCOME (TRUSTS) | |
| OR | |
| OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .649% | |
| More than $5,000 but not more than $10,000 | $32.45 plus 1.299% of the amount in excess of $5,000 | |
| More than $10,000 but not more than $15,000 | $97.40 plus 2.598% of the amount in excess of $10,000 | |
| More than $15,000 but not more than $20,000 | $227.30 plus 3.247% of the amount in excess of $15,000 | |
| More than $20,000 but not more than $40,000 | $389.65 plus 3.895% of the amount in excess of $20,000 | |
| More than $40,000 but not more than $80,000 | $1,168.65 plus 4.546% of the amount in excess of $40,000 | |
| More than $80,000 but not more than $100,000 | $2,987.05 plus 5.194% of the amount in excess of $80,000 | |
| More than $100,000 but not more than $200,000 | $4,025.85 plus 6.031% of the amount in excess of $100,000 | |
| More than $200,000 | $10,056.85 plus 6.555% of the amount in excess of $200,000 |
(5) For taxable years beginning in 2008, 2009, or 2010:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | |
| OR | |
| MODIFIED OHIO | |
| TAXABLE INCOME (TRUSTS) | |
| OR | |
| OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .618% | |
| More than $5,000 but not more than $10,000 | $30.90 plus 1.236% of the amount in excess of $5,000 | |
| More than $10,000 but not more than $15,000 | $92.70 plus 2.473% of the amount in excess of $10,000 | |
| More than $15,000 but not more than $20,000 | $216.35 plus 3.091% of the amount in excess of $15,000 | |
| More than $20,000 but not more than $40,000 | $370.90 plus 3.708% of the amount in excess of $20,000 | |
| More than $40,000 but not more than $80,000 | $1,112.50 plus 4.327% of the amount in excess of $40,000 | |
| More than $80,000 but not more than $100,000 | $2,843.30 plus 4.945% of the amount in excess of $80,000 | |
| More than $100,000 but not more than $200,000 | $3,832.30 plus 5.741% of the amount in excess of $100,000 | |
| More than $200,000 | $9,573.30 plus 6.24% of the amount in excess of $200,000 |
(6) For taxable years beginning in 2009 2011 or thereafter:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | |
| OR | |
| MODIFIED OHIO | |
| TAXABLE INCOME (TRUSTS) | |
| OR | |
| OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .587% | |
| More than $5,000 but not more than $10,000 | $29.35 plus 1.174% of the amount in excess of $5,000 | |
| More than $10,000 but not more than $15,000 | $88.05 plus 2.348% of the amount in excess of $10,000 | |
| More than $15,000 but not more than $20,000 | $205.45 plus 2.935% of the amount in excess of $15,000 | |
| More than $20,000 but not more than $40,000 | $352.20 plus 3.521% of the amount in excess of $20,000 | |
| More than $40,000 but not more than $80,000 | $1,056.40 plus 4.109% of the amount in excess of $40,000 | |
| More than $80,000 but not more than $100,000 | $2,700.00 plus 4.695% of the amount in excess of $80,000 | |
| More than $100,000 but not more than $200,000 | $3,639.00 plus 5.451% of the amount in excess of $100,000 | |
| More than $200,000 | $9,090.00 plus 5.925% of the amount in excess of $200,000 |
In July of each year, beginning in 2010, the tax commissioner shall adjust the income amounts prescribed in this division by multiplying the percentage increase in the gross domestic product deflator computed that year under section 5747.025 of the Revised Code by each of the income amounts resulting from the adjustment under this division in the preceding year, adding the resulting product to the corresponding income amount resulting from the adjustment in the preceding year, and rounding the resulting sum to the nearest multiple of fifty dollars. The tax commissioner also shall recompute each of the tax dollar amounts to the extent necessary to reflect the adjustment of the income amounts. The rates of taxation shall not be adjusted.
The adjusted amounts apply to taxable years beginning in the calendar year in which the adjustments are made. The tax commissioner shall not make such adjustments in any year in which the amount resulting from the adjustment would be less than the amount resulting from the adjustment in the preceding year.
(B) If the director of budget and management makes a certification to the tax commissioner under division (B) of section 131.44 of the Revised Code, the amount of tax as determined under division (A) of this section shall be reduced by the percentage prescribed in that certification for taxable years beginning in the calendar year in which that certification is made.
(C) The levy of this tax on income does not prevent a municipal corporation, a joint economic development zone created under section 715.691, or a joint economic development district created under section 715.70 or 715.71 or sections 715.72 to 715.81 of the Revised Code from levying a tax on income.
(D) This division applies only to taxable years of a trust beginning in 2002 or thereafter.
(1) The tax imposed by this section on a trust shall be computed by multiplying the Ohio modified taxable income of the trust by the rates prescribed by division (A) of this section.
(2) A nonresident trust may claim a credit against the tax computed under division (D) of this section equal to the lesser of (1) the tax paid to another state or the District of Columbia on the nonresident trust's modified nonbusiness income, other than the portion of the nonresident trust's nonbusiness income that is qualifying investment income as defined in section 5747.012 of the Revised Code, or (2) the effective tax rate, based on modified Ohio taxable income, multiplied by the nonresident trust's modified nonbusiness income other than the portion of the nonresident trust's nonbusiness income that is qualifying investment income. The credit applies before any other applicable credits.
(3) The credits enumerated in divisions (A)(1) to (13) of section 5747.98 of the Revised Code do not apply to a trust subject to division (D) of this section. Any credits enumerated in other divisions of section 5747.98 of the Revised Code apply to a trust subject to division (D) of this section. To the extent that the trust distributes income for the taxable year for which a credit is available to the trust, the credit shall be shared by the trust and its beneficiaries. The tax commissioner and the trust shall be guided by applicable regulations of the United States treasury regarding the sharing of credits.
(E) For the purposes of this section, "trust" means any trust described in Subchapter J of Chapter 1 of the Internal Revenue Code, excluding trusts that are not irrevocable as defined in division (I)(3)(b) of section 5747.01 of the Revised Code and that have no modified Ohio taxable income for the taxable year, charitable remainder trusts, qualified funeral trusts and preneed funeral contract trusts established pursuant to sections 4717.31 to 4717.38 of the Revised Code that are not qualified funeral trusts, endowment and perpetual care trusts, qualified settlement trusts and funds, designated settlement trusts and funds, and trusts exempted from taxation under section 501(a) of the Internal Revenue Code.
Sec. 5747.056. For taxable years beginning in 2005 or
thereafter, a credit shall be allowed per return against the tax
imposed by section 5747.02 of the Revised Code for a return not
filed by an estate or trust that indicates Ohio adjusted gross
income less exemptions of ten thousand dollars or less. For
taxable years beginning in 2005, the credit shall equal one
hundred seven dollars. For taxable years beginning in 2006, the
credit shall equal one hundred two dollars. For taxable years
beginning in 2007, the credit shall equal ninety-eight dollars.
For taxable years beginning in 2008, 2009, or 2010, the credit
shall equal ninety-three dollars. For taxable years beginning in
2009 2011 or thereafter, the credit shall equal eighty-eight
dollars. The credit shall be claimed in the order required under
section 5747.98 of the Revised Code.
SECTION 2. That existing sections 5747.02 and 5747.056 of the Revised Code are hereby repealed.
SECTION 3. That Sections 265.10, 273.10, and 335.10 of Am. Sub. H.B. 1 of the 128th General Assembly be amended to read as follows:
Sec. 265.10. EDU DEPARTMENT OF EDUCATION
General Revenue Fund
| GRF | 200100 | Personal Services | $ | 10,490,789 | $ | 10,723,972 | |||
| GRF | 200320 | Maintenance and Equipment | $ | 3,110,071 | $ | 3,144,897 | |||
| GRF | 200408 | Early Childhood Education | $ | 23,268,341 | $ | 23,268,341 | |||
| GRF | 200416 | Career-Technical Education Match | $ | 2,233,195 | $ | 2,233,195 | |||
| GRF | 200420 | Computer/Application/ Network Development | $ | 4,880,871 | $ | 4,880,871 | |||
| GRF | 200421 | Alternative Education Programs | $ | 7,814,479 | $ | 7,918,749 | |||
| GRF | 200422 | School Management Assistance | $ | 1,950,521 | $ | 3,230,469 | |||
| GRF | 200424 | Policy Analysis | $ | 356,311 | $ | 361,065 | |||
| GRF | 200425 | Tech Prep Consortia Support | $ | 1,243,943 | $ | 1,260,542 | |||
| GRF | 200426 | Ohio Educational Computer Network | $ | 20,156,602 | $ | 20,425,556 | |||
| GRF | 200427 | Academic Standards | $ | 5,300,074 | $ | 5,300,074 | |||
| GRF | 200431 | School Improvement Initiatives | $ | 7,294,175 | $ | 7,391,503 | |||
| GRF | 200437 | Student Assessment | $ | 55,954,648 | $ | 56,703,265 | |||
| GRF | 200439 | Accountability/Report Cards | $ | 3,804,673 | $ | 3,804,673 | |||
| GRF | 200442 | Child Care Licensing | $ | 865,590 | $ | 877,140 | |||
| GRF | 200446 | Education Management Information System | $ | 13,199,152 | $ | 11,934,284 | |||
| GRF | 200447 | GED Testing | $ | 975,536 | $ | 988,553 | |||
| GRF | 200448 | Educator Preparation | $ | 1,310,750 | $ | 1,328,240 | |||
| GRF | 200455 | Community Schools | $ | 1,000,000 | $ | 1,000,000 | |||
| GRF | 200457 | STEM Initiatives | $ | 5,000,000 | $ | 5,000,000 | |||
| GRF | 200458 | School Employees Health Care Board | $ | 800,000 | $ | 800,000 | |||
| GRF | 200502 | Pupil Transportation | $ | 448,022,619 | $ | 462,822,619 | |||
| GRF | 200505 | School Lunch Match | $ | 9,100,000 | $ | 9,100,000 | |||
| GRF | 200511 | Auxiliary Services | $ | 111,979,388 | $ | 111,979,388 | |||
| GRF | 200532 | Nonpublic Administrative Cost Reimbursement | $ | 50,838,939 | $ | 50,838,939 | |||
| GRF | 200540 | Special Education Enhancements | $ | 134,150,233 | $ | 135,820,668 | |||
| GRF | 200545 | Career-Technical Education Enhancements | $ | 7,752,662 | $ | 7,802,699 | |||
| GRF | 200550 | Foundation Funding | $ | $ | |||||
| GRF | 200551 | Foundation Funding – Federal Stimulus | $ | 387,583,913 | $ | 457,449,362 | |||
| GRF | 200578 | Violence Prevention and School Safety | $ | 200,000 | $ | 200,000 | |||
| GRF | 200901 | Property Tax Allocation - Education | $ | 1,053,262,363 | $ | 1,020,655,157 | |||
| TOTAL GRF General Revenue Fund | $ | $ | |||||||
General Services Fund Group
| 1380 | 200606 | Computer Services-Operational Support | $ | 7,600,091 | $ | 7,600,091 | |||
| 4520 | 200638 | Miscellaneous Educational Services | $ | 275,000 | $ | 275,000 | |||
| 4L20 | 200681 | Teacher Certification and Licensure | $ | 8,013,206 | $ | 8,147,756 | |||
| 5960 | 200656 | Ohio Career Information System | $ | 529,761 | $ | 529,761 | |||
| 5H30 | 200687 | School District Solvency Assistance | $ | 18,000,000 | $ | 18,000,000 | |||
| TOTAL GSF General Services | |||||||||
| Fund Group | $ | 34,418,058 | $ | 34,552,608 | |||||
Federal Special Revenue Fund Group
| 3090 | 200601 | Educationally Disadvantaged Programs | $ | 8,405,512 | $ | 8,405,512 | |||
| 3670 | 200607 | School Food Services | $ | 6,324,707 | $ | 6,577,695 | |||
| 3680 | 200614 | Veterans' Training | $ | 778,349 | $ | 793,846 | |||
| 3690 | 200616 | Career-Technical Education Federal Enhancement | $ | 5,000,000 | $ | 5,000,000 | |||
| 3700 | 200624 | Education of Exceptional Children | $ | 2,664,000 | $ | 2,755,000 | |||
| 3740 | 200647 | Troops to Teachers | $ | 100,000 | $ | 100,000 | |||
| 3780 | 200660 | Learn and Serve | $ | 619,211 | $ | 619,211 | |||
| 3AF0 | 200603 | Schools Medicaid Administrative Claims | $ | 639,000 | $ | 639,000 | |||
| 3AN0 | 200671 | School Improvement Grants | $ | 17,909,676 | $ | 17,936,675 | |||
| 3AX0 | 200698 | Improving Health and Educational Outcomes of Young People | $ | 630,954 | $ | 630,954 | |||
| 3BK0 | 200628 | Longitudinal Data Systems | $ | 100,000 | $ | 0 | |||
| 3BV0 | 200636 | Character Education | $ | 700,000 | $ | 0 | |||
| 3C50 | 200661 | Early Childhood Education | $ | 14,189,711 | $ | 14,554,749 | |||
| 3CF0 | 200644 | Foreign Language Assistance | $ | 25,000 | $ | 0 | |||
| 3CG0 | 200646 | Teacher Incentive Fund | $ | 3,007,975 | $ | 1,157,834 | |||
| 3D10 | 200664 | Drug Free Schools | $ | 13,347,966 | $ | 13,347,966 | |||
| 3D20 | 200667 | Honors Scholarship Program | $ | 6,990,000 | $ | 6,985,000 | |||
| 3DJ0 | 200699 | IDEA Part B - Federal Stimulus | $ | 218,868,026 | $ | 218,868,026 | |||
| 3DK0 | 200642 | Title 1A - Federal Stimulus | $ | 186,336,737 | $ | 186,336,737 | |||
| 3DL0 | 200650 | IDEA Preschool - Federal Stimulus | $ | 6,679,679 | $ | 6,679,679 | |||
| 3DM0 | 200651 | Title IID Technology - Federal Stimulus | $ | 11,951,000 | $ | 11,951,000 | |||
| 3DP0 | 200652 | Title I School Improvement - Federal Stimulus | $ | 54,221,000 | $ | 54,221,000 | |||
| 3H90 | 200605 | Head Start Collaboration Project | $ | 225,000 | $ | 225,000 | |||
| 3L60 | 200617 | Federal School Lunch | $ | 295,421,000 | $ | 310,150,675 | |||
| 3L70 | 200618 | Federal School Breakfast | $ | 80,850,000 | $ | 84,892,500 | |||
| 3L80 | 200619 | Child/Adult Food Programs | $ | 89,250,000 | $ | 93,712,500 | |||
| 3L90 | 200621 | Career-Technical Education Basic Grant | $ | 48,029,701 | $ | 48,029,701 | |||
| 3M00 | 200623 | ESEA Title 1A | $ | 530,000,000 | $ | 530,010,000 | |||
| 3M10 | 200678 | Innovative Education | $ | 1,000,000 | $ | 0 | |||
| 3M20 | 200680 | Individuals with Disabilities Education Act | $ | 413,391,594 | $ | 421,241,163 | |||
| 3S20 | 200641 | Education Technology | $ | 9,487,397 | $ | 9,487,397 | |||
| 3T40 | 200613 | Public Charter Schools | $ | 14,275,618 | $ | 14,291,353 | |||
| 3Y20 | 200688 | 21st Century Community Learning Centers | $ | 36,000,000 | $ | 36,000,000 | |||
| 3Y40 | 200632 | Reading First | $ | 27,366,373 | $ | 24,455,172 | |||
| 3Y60 | 200635 | Improving Teacher Quality | $ | 101,778,397 | $ | 101,778,400 | |||
| 3Y70 | 200689 | English Language Acquisition | $ | 8,142,299 | $ | 8,142,299 | |||
| 3Y80 | 200639 | Rural and Low Income Technical Assistance | $ | 1,500,000 | $ | 1,500,000 | |||
| 3Z20 | 200690 | State Assessments | $ | 12,923,799 | $ | 12,923,799 | |||
| 3Z30 | 200645 | Consolidated Federal Grant Administration | $ | 8,499,279 | $ | 8,499,280 | |||
| 3Z70 | 200697 | General Supervisory Enhancement Grant | $ | 887,319 | $ | 0 | |||
| TOTAL FED Federal Special | |||||||||
| Revenue Fund Group | $ | 2,238,516,279 | $ | 2,262,899,123 | |||||
State Special Revenue Fund Group
| 4540 | 200610 | Guidance and Testing | $ | 450,000 | $ | 450,000 | |||
| 4550 | 200608 | Commodity Foods | $ | 24,000,000 | $ | 24,000,000 | |||
| 4R70 | 200695 | Indirect Operational Support | $ | 6,050,000 | $ | 6,250,000 | |||
| 4V70 | 200633 | Interagency Operational Support | $ | 1,111,838 | $ | 1,117,725 | |||
| 5980 | 200659 | Auxiliary Services Reimbursement | $ | 1,328,910 | $ | 1,328,910 | |||
| 5BB0 | 200696 | State Action for Education Leadership | $ | 1,250,000 | $ | 600,000 | |||
| 5BJ0 | 200626 | Half-Mill Maintenance Equalization | $ | 16,100,000 | $ | 16,600,000 | |||
| 5U20 | 200685 | National Education Statistics | $ | 300,000 | $ | 300,000 | |||
| 5W20 | 200663 | Early Learning Initiative | $ | 2,200,000 | $ | 2,200,000 | |||
| 5X90 | 200911 | NGA STEM | $ | 100,000 | $ | 0 | |||
| 6200 | 200615 | Educational Improvement Grants | $ | 3,000,000 | $ | 3,000,000 | |||
| TOTAL SSR State Special Revenue | |||||||||
| Fund Group | $ | 55,890,748 | $ | 55,846,635 | |||||
Lottery Profits Education Fund Group
| 7017 | 200612 | Foundation Funding | $ | $ | |||||
| TOTAL LPE Lottery Profits | |||||||||
| Education Fund Group | $ | $ | |||||||
Revenue Distribution Fund Group
| 7047 | 200909 | School District Property Tax Replacement-Business | $ | 1,150,207,366 | $ | 1,150,207,366 | |||
| 7053 | 200900 | School District Property Tax Replacement-Utility | $ | 91,123,523 | $ | 91,123,523 | |||
| TOTAL RDF Revenue Distribution | |||||||||
| Fund Group | $ | 1,241,330,889 | $ | 1,241,330,889 | |||||
| TOTAL ALL BUDGET FUND GROUPS | $ | 12,064,962,135 | $ | 12,047,434,276 | |||||
Sec. 273.10. ERB STATE EMPLOYMENT RELATIONS BOARD
General Revenue Fund
| GRF | 125321 | Operating Expenses | $ | $ | |||||
| TOTAL GRF General Revenue Fund | $ | $ | |||||||
General Services Fund Group
| 5720 | 125603 | Training and Publications | $ | 87,075 | $ | 87,075 | |||
| TOTAL GSF General Services | |||||||||
| Fund Group | $ | 87,075 | $ | 87,075 | |||||
| TOTAL ALL BUDGET FUND GROUPS | $ | $ | |||||||
Sec. 335.10. DMH DEPARTMENT OF MENTAL HEALTH
General Revenue Fund
| GRF | 332401 | Forensic Services | $ | 3,089,969 | $ | 3,244,251 | |||
| GRF | 333321 | Central Administration | $ | 17,204,000 | $ | 17,204,000 | |||
| GRF | 333402 | Resident Trainees | $ | 504,416 | $ | 529,602 | |||
| GRF | 333403 | Pre-Admission Screening Expenses | $ | 514,446 | $ | 540,132 | |||
| GRF | 333415 | Lease-Rental Payments | $ | 21,333,500 | $ | 21,951,800 | |||
| GRF | 333416 | Research Program Evaluation | $ | 554,763 | $ | 582,462 | |||
| GRF | 334408 | Community and Hospital Mental Health Services | $ | $ | |||||
| GRF | 334506 | Court Costs | $ | 618,253 | $ | 649,122 | |||
| GRF | 335404 | Behavioral Health Services-Children | $ | 7,460,800 | $ | 7,460,800 | |||
| GRF | 335405 | Family & Children First | $ | 1,430,654 | $ | 1,502,086 | |||
| GRF | 335419 | Community Medication Subsidy | $ | 9,959,798 | $ | 9,959,798 | |||
| GRF | 335505 | Local Mental Health Systems of Care | $ | 11,650,000 | $ | 20,644,308 | |||
| TOTAL GRF General Revenue Fund | $ | $ | |||||||
General Services Fund Group
| 1490 | 333609 | Central Office Operating | $ | 1,200,000 | $ | 1,200,000 | |||
| 1490 | 334609 | Hospital - Operating Expenses | $ | 36,050,000 | $ | 36,050,000 | |||
| 1500 | 334620 | Special Education | $ | 150,000 | $ | 150,000 | |||
| 4P90 | 335604 | Community Mental Health Projects | $ | 250,000 | $ | 250,000 | |||
| 1510 | 336601 | Office of Support Services | $ | 148,998,000 | $ | 159,279,140 | |||
| TOTAL GSF General Services Fund Group | $ | 186,648,000 | $ | 196,929,140 | |||||
Federal Special Revenue Fund Group
| 3240 | 333605 | Medicaid/Medicare | $ | 154,500 | $ | 154,500 | |||
| 3A60 | 333608 | Community and Hospital Services | $ | 140,000 | $ | 140,000 | |||
| 3A70 | 333612 | Social Services Block Grant | $ | 25,000 | $ | 25,000 | |||
| 3A80 | 333613 | Federal Grant - Administration | $ | 4,888,105 | $ | 4,888,105 | |||
| 3A90 | 333614 | Mental Health Block Grant - Administration | $ | 748,470 | $ | 748,470 | |||
| 3B10 | 333635 | Community Medicaid Expansion | $ | 13,691,682 | $ | 13,691,682 | |||
| 3240 | 334605 | Medicaid/Medicare | $ | 25,200,000 | $ | 30,200,000 | |||
| 3A60 | 334608 | Federal Miscellaneous | $ | 586,224 | $ | 586,224 | |||
| 3A80 | 334613 | Federal Letter of Credit | $ | 200,000 | $ | 200,000 | |||
| 3B00 | 334617 | Elementary/Secondary Education Act | $ | 182,334 | $ | 182,334 | |||
| 3A60 | 335608 | Federal Miscellaneous | $ | 2,178,699 | $ | 2,178,699 | |||
| 3A70 | 335612 | Social Services Block Grant | $ | 8,632,288 | $ | 8,632,288 | |||
| 3A80 | 335613 | Federal Grant - Community Mental Health Board Subsidy | $ | 2,595,040 | $ | 2,595,040 | |||
| 3A90 | 335614 | Mental Health Block Grant | $ | 14,220,930 | $ | 14,220,930 | |||
| 3B10 | 335635 | Community Medicaid Expansion | $ | 382,835,386 | $ | 361,335,572 | |||
| TOTAL FED Federal Special Revenue Fund Group | $ | 456,278,658 | $ | 439,778,844 | |||||
State Special Revenue Fund Group
| 2320 | 333621 | Family and Children First Administration | $ | 725,000 | $ | 725,000 | |||
| 4850 | 333632 | Mental Health Operating | $ | 134,233 | $ | 134,233 | |||
| 4X50 | 333607 | Behavioral Health Medicaid Services | $ | 3,000,624 | $ | 3,000,624 | |||
| 5V20 | 333611 | Non-Federal Miscellaneous | $ | 560,000 | $ | 560,000 | |||
| 4850 | 334632 | Mental Health Operating | $ | 2,400,000 | $ | 2,400,000 | |||
| 6920 | 334636 | Community Mental Health Board Risk Fund | $ | 80,000 | $ | 80,000 | |||
| 5AU0 | 335615 | Behavioral Healthcare | $ | 6,690,000 | $ | 6,690,000 | |||
| 5CH0 | 335622 | Residential Support Service | $ | 1,500,000 | $ | 1,500,000 | |||
| 6320 | 335616 | Community Capital Replacement | $ | 350,000 | $ | 350,000 | |||
| TOTAL SSR State Special Revenue Fund Group | $ | 15,439,857 | $ | 15,439,857 | |||||
| TOTAL ALL BUDGET FUND GROUPS | $ | $ | |||||||
SECTION 4. That existing Sections 265.10, 273.10, and 335.10 of Am. Sub. H.B. 1 of the 128th General Assembly are hereby repealed.
SECTION 5. For a taxpayer's taxable year ending in 2009, any underpayment of estimated tax due under section 5747.09 of the Revised Code before the effective date of this section shall be considered to be due to reasonable cause, and the interest penalty imposed by that section shall not apply, if the underpayment would have met any of the requirements for reasonable cause enumerated in division (E) of that section if not for the delay in the reduction of the rates in section 5747.02 of the Revised Code by this act.
SECTION 6. Notwithstanding any provision of law to the contrary, if the unobligated balance of the General Revenue Fund at the end of fiscal year 2010 exceeds $190,000,000, then an amount equal to the unexpended, unencumbered portion of the General Revenue Fund appropriations for the Department of Education at the end of fiscal year 2010 up to $20,761,069 is hereby reappropriated to appropriation item 200511, Auxiliary Services, and up to $8,971,578 is hereby reappropriated to appropriation item 200532, Nonpublic Administrative Cost Reimbursement, for fiscal year 2011. These amounts are in addition to any appropriations in Am. Sub. H.B. 1 of the 128th General Assembly.
SECTION 7. Notwithstanding any provision of law to the contrary, if the unobligated balance of the General Revenue Fund at the end of fiscal year 2011 exceeds $30,000,000, then on July 1, 2011, or as soon as possible thereafter, the Director of Budget and Management shall transfer cash in an amount equal to the unexpended, unencumbered portion of the General Revenue Fund appropriations for the Department of Education at the end of fiscal year 2011 up to $29,732,647 from the General Revenue Fund to the Auxiliary Services Stabilization Fund, which is hereby created in the state treasury. The Superintendent of Public Instruction shall request the Controlling Board to authorize expenditures from the Auxiliary Services Stabilization Fund for the purposes of Auxiliary Services and Nonpublic Administrative Cost Reimbursement.
SECTION 8. (A) During fiscal year 2010, the Chancellor of the Ohio Board of Regents, in consultation with representatives of state institutions of higher education and with Controlling Board approval, shall designate one construction project at each of three different state institutions of higher education as a Construction Reform Demonstration Project that may utilize alternative methods of construction delivery in accordance with this section. In selecting projects to be so designated, the Chancellor shall consider the following:
(1) The geographic distribution of the projects throughout the state;
(2) The extent to which the projects, when considered together, represent different types of public construction projects, such as new construction, building renovation, and infrastructure replacement; will have different uses; are of different sizes; and will utilize different methods of construction delivery.
(B) To be eligible for designation as a Construction Reform Demonstration Project by the Chancellor, the state institution of higher education proposing the project shall demonstrate all of the following to the Chancellor:
(1) The project is amenable to the use of, and would make use of, any of the alternative methods of construction delivery described in division (C) of this section.
(2) The state institution of higher education has a comprehensive, credible funding plan that does not rely on any subsequent state capital money.
(3) The state institution of higher education has satisfied all internal requirements of the state institution of higher education that are necessary to allow bidding on the project to begin before the end of fiscal year 2010.
(4) The state institution of higher education has a reasonable plan for meeting or exceeding the EDGE Contracting Goal for the project, as determined in accordance with division (D)(1) of this section, through the expected provision of contracts to qualified EDGE business enterprises.
(5) The project will qualify for LEED certification.
(C)(1) Subject to division (C)(2) of this section, each state institution of higher education undertaking a Construction Reform Demonstration Project designated by the Chancellor under division (A) of this section shall, notwithstanding any law to the contrary, utilize one or more of the following alternative methods of construction delivery to develop the project:
(a) Construction manager at risk. For purposes of this section, "construction manager at risk" means a person with substantial discretion and authority to plan, coordinate, manage, direct, and construct all phases of a project for the construction, demolition, alteration, repair, or reconstruction of any public building, structure, or other improvement and who provides the state institution of higher education a guaranteed maximum price utilizing an open book pricing method, wherein the construction manager at risk provides the state institution of higher education all books, records, documents, and other data in its possession related to itself, its subcontractors, and material suppliers pertaining to the bidding, pricing, or performance of a construction management contract. The construction manager at risk shall be selected using a qualifications based selection process, including best value criteria. "Best value criteria" includes technical design, technical approach, quality of proposed personnel, management plan, or other factors that are determined to derive or offer the greatest value to the state institution of higher education.
(b) Design build. For purposes of this section, "design build" means services that form an integrated delivery system for which a person is responsible to a state institution of higher education for both the design and construction, demolition, alteration, repair, or reconstruction of a public improvement. The design-builder shall be selected using a qualifications based selection process, including best value criteria, and using a bridging design delivery in which the state institution of higher education utilizes a criteria or concept architect to develop the program of requirements and the preliminary project scope, and to validate that the state institution of higher education's design intent is implemented.
(c) General Contracting. For purposes of this section, "general contracting" means contracting that is exempt from the requirement of Chapter 153. of the Revised Code to award multiple prime contracts for a project up to $600,000 in total project value.
(d) Design Assist. For purposes of this section, "design assist" means the procurement method by which, prior to completion of design, a construction contract may be awarded on a best value basis pursuant to which a contractor provides design assistance to the architect or engineer of record through a design professional separately retained by the contractor. A design assist method also may be used in conjunction with any of the other construction delivery methods set forth in division (C) of this section.
(2) In developing their Construction Demonstration Reform Projects, the state institutions of higher education are not exempt from the applicable provisions of law concerning any of the following:
(a) Prevailing wage;
(b) Bonding;
(c) EDGE;
(d) Retainage;
(e) Prompt pay;
(f) Equal employment opportunity and affirmative action construction compliance;
(g) Domestic steel;
(h) Public notice and advertising.
(D)(1) Each state institution of higher education undertaking a Construction Reform Demonstration Project designated by the Chancellor shall use best efforts to seek to maximize EDGE business enterprise contracting on the project, based upon percentage goals determined as follows:
(a) For each project, the Equal Opportunity Division of the Department of Administrative Services shall determine the Demonstration EDGE Percentage by taking into consideration the percentage goal stated in the Technical Assistance Guide for Federal Construction Contracts for the county in which the project will be located and any other factors deemed relevant by the Division.
(b) For each project, the Division shall apply the Demonstration EDGE Percentage to the total project cost to establish the project's EDGE Contracting Goal.
(2) All business enterprises certified as minority business enterprises under the laws of this state as of the effective date of this section shall, for purposes of contracting on any of the Construction Reform Demonstration Projects, be considered EDGE business enterprises.
(3) The Division shall assist state institutions of higher education in maximizing the utilization of EDGE contractors on Construction Reform Demonstration projects, as follows:
(a) At each of the following EDGE compliance check points, the Division shall certify that the project is in reasonable attainment of the EDGE contracting goal for the project:
(i) Prior to each contract being awarded, based on the submission of a reasonable, credible plan for meeting the goal;
(ii) Once monthly for each contract awarded for work on the project.
(b) In determining whether certification under division (D)(3)(a) of this section is warranted, the Division may undertake onsite inspections and may review any contractor records related to the project that it deems necessary.
(c) No payment to a contractor shall be made in the absence of a certification required by division (D)(3)(a) of this section.
(d) The Division shall establish a stakeholder advisory panel, which shall include two representatives of the Ohio Legislative Black Caucus, two minority contractors, and the Chancellor, to consult with and advise the Division regarding its preparation of regular reports to the Governor, the House of Representatives, and the Senate regarding the satisfaction of EDGE contracting goals on the Construction Reform Demonstration Projects. The panel shall also advise the Division on strategies for maximizing participation of EDGE contractors and ways that the Division could provide problem-solving assistance to the state institutions of higher education undertaking a Construction Reform Demonstration Project and the contractors on the projects to advance the achievement of EDGE contracting goals on those projects.
(4) The state institutions of higher education undertaking a Construction Reform Demonstration Project shall pay to the Department of Administrative Services, for staff and other expenses associated with the Division's responsibilities under division (D) of this section, an aggregate amount equal to $150,000 per year in each year in which any of the projects remains uncompleted. The portion of the $150,000 to be paid by any one of the state institutions of higher education with projects underway during that year shall be based on the expenditures of each project in that year compared with the other projects, all as determined by the Division.
(E) The state institutions of higher education that are undertaking a Construction Reform Demonstration Project shall cooperate with and provide the Chancellor with all requested information in order to facilitate the Chancellor's study of the cost effectiveness and efficiencies associated with the use of the alternative construction delivery methods.
The Chancellor shall prepare semi-annual reports of the Chancellor's findings and a final report. A copy of each report shall be submitted to the Governor, the House of Representatives, and the Senate.
The state institutions of higher education may, at their discretion and in consultation with the Chancellor, transfer funds to the Board of Regents to assist in covering the costs associated with the Chancellor's study and the preparation of the reports.
(F) This section shall expire on the date that all of the Construction Reform Demonstration Projects have been completed or on January 1, 2014, whichever is later.
SECTION 9. A school district may seek a delay, until fiscal year 2012, of the requirement to implement all-day kindergarten for all students in that district. The Superintendent of Public Instruction shall grant the requested delay, which may be a request affecting some or all students in the district, upon the submission of a request for such a delay which provides:
(A) A resolution from the school district board of education requesting the delay, providing its justification for seeking such a delay; and
(B) The submission of a plan for the full implementation of all-day kindergarten in 2012.
SECTION 10. Notwithstanding sections 4141.10 and 4141.11 of the Revised Code, on the effective date of the amendment of Section 273.10 of Am. Sub. H.B. 1 of the 128th General Assembly, or as soon as possible thereafter, and on July 1, 2010, or as soon as possible thereafter, the Director of Budget and Management shall transfer $1,000,000 cash from the Unemployment Compensation Special Administrative Fund (Fund 4A90) used by the Department of Job and Family Services to the General Revenue Fund.
SECTION 11. The amendment by this act of sections 5747.02 and 5747.056 of the Revised Code provides for or is essential to the implementation of a tax levy. Therefore, under Ohio Constitution, Article II, Section 1d, the amendment is not subject to the referendum and goes into immediate effect when this act becomes law.
SECTION 12. The amendment by this act of Sections 265.10, 273.10, and 335.10 of Am. Sub. H.B. 1 of the 128th General Assembly and Sections 6, 7, 10, 11, and 12 of this act are exempt from the referendum under Ohio Constitution, Article II, Section 1d and section 1.471 of the Revised Code and therefore go into immediate effect when this act becomes law.