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To amend sections 101.27, 5747.02, and 5747.056 of | 1 |
the Revised Code and to amend Section 265.10 of | 2 |
Am. Sub. H.B. 1 of the 128th General Assembly to | 3 |
postpone for two years the last of five scheduled | 4 |
income tax rate reductions, to reduce salaries of | 5 |
General Assembly members by five per cent, to | 6 |
eliminate the additional compensation paid to the | 7 |
House Speaker and House Speaker Pro Tempore for | 8 |
serving as chairperson or vice-chairperson of a | 9 |
standing committee, and to make conforming | 10 |
amendments. | 11 |
Section 1. That sections 101.27, 5747.02, and 5747.056 of | 12 |
the Revised Code be amended to read as follows: | 13 |
Sec. 101.27. (A)(1) Every member of the senate, except the | 14 |
members elected president, president pro tempore, assistant | 15 |
president pro tempore, majority whip, minority leader, assistant | 16 |
minority leader, minority whip, and assistant minority whip, shall | 17 |
receive as compensation a salary of | 18 |
19 | |
year during the senator's term of office. Every member of the | 20 |
house of representatives, except the members elected speaker, | 21 |
speaker pro tempore, majority floor leader, assistant majority | 22 |
floor leader, majority whip, assistant majority whip, minority | 23 |
leader, assistant minority leader, minority whip, and assistant | 24 |
minority whip, shall receive as compensation a salary of | 25 |
26 | |
hundred eighty-four dollars a year during the representative's | 27 |
term of office. Such salaries shall be paid in equal monthly | 28 |
installments during such term. All monthly payments shall be made | 29 |
on or before the fifth day of each month. Upon the death of any | 30 |
member of the general assembly during the member's term of | 31 |
office, any unpaid salary due such member for the remainder of | 32 |
the member's term shall be paid to the member's surviving spouse, | 33 |
children, mother, or father, in the order in which the | 34 |
relationship is set forth in this section in monthly | 35 |
installments. | 36 |
(2) Each member shall receive a travel reimbursement per mile | 37 |
each way, at up to the same mileage rate allowed for the | 38 |
reimbursement of travel expenses of state agents as provided by | 39 |
rule of the director of budget and management pursuant to division | 40 |
(B) of section 126.31 of the Revised Code, for mileage not more | 41 |
than once a week during the session for travel incurred by a | 42 |
member from and to the member's place of residence, by the most | 43 |
direct highway route of public travel to and from the seat of | 44 |
government, to be paid quarterly on the last day of March, June, | 45 |
September, and December of each year. The mileage rate of | 46 |
reimbursement shall be at the discretion of the senate president | 47 |
and speaker of the house of representatives. | 48 |
(3) The member of the senate elected president and the member | 49 |
of the house of representatives elected speaker shall each receive | 50 |
as compensation a salary of
| 51 |
52 | |
a year during the president's or speaker's term of office. | 53 |
The member of the senate elected president pro tempore, the | 54 |
member of the senate elected minority leader, the member of the | 55 |
house of representatives elected speaker pro tempore, and the | 56 |
member of the house of representatives elected minority leader | 57 |
shall each receive as compensation a salary of
| 58 |
59 | |
sixty-five dollars a year during the member's term of office. The | 60 |
member of the house of representatives elected majority floor | 61 |
leader and the member of the senate elected assistant president | 62 |
pro tempore shall each receive as compensation a salary of | 63 |
64 | |
one hundred sixty-three dollars a year during the member's term of | 65 |
office. The member of the senate elected assistant minority leader | 66 |
and the member of the house of representatives elected assistant | 67 |
minority leader shall each receive as compensation a salary of | 68 |
69 | |
hundred sixty-eight dollars a year during the member's term of | 70 |
office. The member of the senate elected majority whip and the | 71 |
member of the house of representatives elected assistant majority | 72 |
floor leader
shall each receive a
salary of
| 73 |
74 | |
sixty-nine dollars a year during the member's term of office. The | 75 |
member of the senate elected minority whip, the member of the | 76 |
house of representatives elected majority whip, and the member of | 77 |
the house of representatives elected minority whip shall each | 78 |
receive
as
compensation a salary
of | 79 |
80 | |
during the member's term of office. The member of the house of | 81 |
representatives elected assistant majority whip shall receive as | 82 |
compensation a salary of
| 83 |
84 | |
year during the member's term of office. The member of the house | 85 |
of representatives elected assistant minority whip and the member | 86 |
of the senate elected assistant minority whip shall each receive | 87 |
a salary of
| 88 |
hundred eighty-one dollars a year during the member's term of | 89 |
office. | 90 |
(4) The member of the house of representatives elected | 91 |
speaker and the member of the house of representatives elected | 92 |
speaker pro tempore shall not receive any additional sum specified | 93 |
in this division for serving as the chairperson or | 94 |
vice-chairperson of any committee described in that division. The | 95 |
chairperson of the finance committee of each house shall receive | 96 |
an additional sum of ten thousand dollars annually. The | 97 |
chairperson of each standing committee of each house other than | 98 |
the finance committee shall receive an additional sum of six | 99 |
thousand five hundred dollars annually. The chairperson of each | 100 |
standing subcommittee of a finance committee shall receive an | 101 |
additional sum of six thousand five hundred dollars annually. The | 102 |
vice-chairperson of the finance committee of each house shall | 103 |
receive an additional sum of five thousand five hundred dollars | 104 |
annually. The ranking minority member of the finance committee of | 105 |
each house shall receive an additional sum of six thousand five | 106 |
hundred dollars annually. The ranking minority member of each | 107 |
standing subcommittee of a finance committee shall receive an | 108 |
additional sum of five thousand dollars annually. The chairperson | 109 |
of each standing subcommittee of each house other than a standing | 110 |
subcommittee of the finance committee shall receive an additional | 111 |
sum of five thousand dollars annually. The vice-chairperson and | 112 |
ranking minority member of each standing committee of each house | 113 |
other than the finance committee shall each receive an additional | 114 |
sum of five thousand dollars annually. Except for the ranking | 115 |
minority member of each standing subcommittee of a finance | 116 |
committee, the ranking minority member of each standing | 117 |
subcommittee of each house shall receive an additional sum of two | 118 |
thousand five hundred dollars annually. | 119 |
No member may receive more than one additional sum for | 120 |
serving as chairperson, vice-chairperson, or ranking minority | 121 |
member of a standing committee or standing subcommittee, | 122 |
regardless of the number of standing committees or standing | 123 |
subcommittees on which the member serves as chairperson, | 124 |
vice-chairperson, or ranking minority member. | 125 |
(5) If a member is absent without leave, or is not excused on | 126 |
the member's return, there shall be deducted from the member's | 127 |
compensation | 128 |
absence, at the discretion of the senate president or speaker of | 129 |
the house of representatives. | 130 |
(B) | 131 |
132 | |
133 |
| 134 |
| 135 |
136 | |
137 | |
138 |
| 139 |
of this section and the additional sums specified in division | 140 |
(A)(4) of this section shall be reduced by five per cent. The | 141 |
changes to salary and other compensation made in this division | 142 |
apply only to members whose terms commence on or after January 1, | 143 |
2011. | 144 |
(C) As used in this section, | 145 |
| 146 |
147 | |
148 | |
149 | |
150 |
| 151 |
of the senate and the finance-appropriations committee of the | 152 |
house of representatives. | 153 |
Sec. 5747.02. (A) For the purpose of providing revenue for | 154 |
the support of schools and local government functions, to provide | 155 |
relief to property taxpayers, to provide revenue for the general | 156 |
revenue fund, and to meet the expenses of administering the tax | 157 |
levied by this chapter, there is hereby levied on every | 158 |
individual, trust, and estate residing in or earning or receiving | 159 |
income in this state, on every individual, trust, and estate | 160 |
earning or receiving lottery winnings, prizes, or awards pursuant | 161 |
to Chapter 3770. of the Revised Code, and on every individual, | 162 |
trust, and estate otherwise having nexus with or in this state | 163 |
under the Constitution of the United States, an annual tax | 164 |
measured in the case of individuals by Ohio adjusted gross income | 165 |
less an exemption for the taxpayer, the taxpayer's spouse, and | 166 |
each dependent as provided in section 5747.025 of the Revised | 167 |
Code; measured in the case of trusts by modified Ohio taxable | 168 |
income under division (D) of this section; and measured in the | 169 |
case of estates by Ohio taxable income. The tax imposed by this | 170 |
section on the balance thus obtained is hereby levied as follows: | 171 |
(1) For taxable years beginning in 2004: | 172 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 173 | ||
OR | 174 | ||
MODIFIED OHIO | 175 | ||
TAXABLE INCOME (TRUSTS) | 176 | ||
OR | 177 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 178 |
$5,000 or less | .743% | 179 | ||
More than $5,000 but not more than $10,000 | $37.15 plus 1.486% of the amount in excess of $5,000 | 180 | ||
More than $10,000 but not more than $15,000 | $111.45 plus 2.972% of the amount in excess of $10,000 | 181 | ||
More than $15,000 but not more than $20,000 | $260.05 plus 3.715% of the amount in excess of $15,000 | 182 | ||
More than $20,000 but not more than $40,000 | $445.80 plus 4.457% of the amount in excess of $20,000 | 183 | ||
More than $40,000 but not more than $80,000 | $1,337.20 plus 5.201% of the amount in excess of $40,000 | 184 | ||
More than $80,000 but not more than $100,000 | $3,417.60 plus 5.943% of the amount in excess of $80,000 | 185 | ||
More than $100,000 but not more than $200,000 | $4,606.20 plus 6.9% of the amount in excess of $100,000 | 186 | ||
More than $200,000 | $11,506.20 plus 7.5% of the amount in excess of $200,000 | 187 |
(2) For taxable years beginning in 2005: | 188 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 189 | ||
OR | 190 | ||
MODIFIED OHIO | 191 | ||
TAXABLE INCOME (TRUSTS) | 192 | ||
OR | 193 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 194 |
$5,000 or less | .712% | 195 | ||
More than $5,000 but not more than $10,000 | $35.60 plus 1.424% of the amount in excess of $5,000 | 196 | ||
More than $10,000 but not more than $15,000 | $106.80 plus 2.847% of the amount in excess of $10,000 | 197 | ||
More than $15,000 but not more than $20,000 | $249.15 plus 3.559% of the amount in excess of $15,000 | 198 | ||
More than $20,000 but not more than $40,000 | $427.10 plus 4.27% of the amount in excess of $20,000 | 199 | ||
More than $40,000 but not more than $80,000 | $1,281.10 plus 4.983% of the amount in excess of $40,000 | 200 | ||
More than $80,000 but not more than $100,000 | $3,274.30 plus 5.693% of the amount in excess of $80,000 | 201 | ||
More than $100,000 but not more than $200,000 | $4,412.90 plus 6.61% of the amount in excess of $100,000 | 202 | ||
More than $200,000 | $11,022.90 plus 7.185% of the amount in excess of $200,000 | 203 |
(3) For taxable years beginning in 2006: | 204 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 205 | ||
OR | 206 | ||
MODIFIED OHIO | 207 | ||
TAXABLE INCOME (TRUSTS) | 208 | ||
OR | 209 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 210 |
$5,000 or less | .681% | 211 | ||
More than $5,000 but not more than $10,000 | $34.05 plus 1.361% of the amount in excess of $5,000 | 212 | ||
More than $10,000 but not more than $15,000 | $102.10 plus 2.722% of the amount in excess of $10,000 | 213 | ||
More than $15,000 but not more than $20,000 | $238.20 plus 3.403% of the amount in excess of $15,000 | 214 | ||
More than $20,000 but not more than $40,000 | $408.35 plus 4.083% of the amount in excess of $20,000 | 215 | ||
More than $40,000 but not more than $80,000 | $1,224.95 plus 4.764% of the amount in excess of $40,000 | 216 | ||
More than $80,000 but not more than $100,000 | $3,130.55 plus 5.444% of the amount in excess of $80,000 | 217 | ||
More than $100,000 but not more than $200,000 | $4,219.35 plus 6.32% of the amount in excess of $100,000 | 218 | ||
More than $200,000 | $10,539.35 plus 6.87% of the amount in excess of $200,000 | 219 |
(4) For taxable years beginning in 2007: | 220 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 221 | ||
OR | 222 | ||
MODIFIED OHIO | 223 | ||
TAXABLE INCOME (TRUSTS) | 224 | ||
OR | 225 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 226 |
$5,000 or less | .649% | 227 | ||
More than $5,000 but not more than $10,000 | $32.45 plus 1.299% of the amount in excess of $5,000 | 228 | ||
More than $10,000 but not more than $15,000 | $97.40 plus 2.598% of the amount in excess of $10,000 | 229 | ||
More than $15,000 but not more than $20,000 | $227.30 plus 3.247% of the amount in excess of $15,000 | 230 | ||
More than $20,000 but not more than $40,000 | $389.65 plus 3.895% of the amount in excess of $20,000 | 231 | ||
More than $40,000 but not more than $80,000 | $1,168.65 plus 4.546% of the amount in excess of $40,000 | 232 | ||
More than $80,000 but not more than $100,000 | $2,987.05 plus 5.194% of the amount in excess of $80,000 | 233 | ||
More than $100,000 but not more than $200,000 | $4,025.85 plus 6.031% of the amount in excess of $100,000 | 234 | ||
More than $200,000 | $10,056.85 plus 6.555% of the amount in excess of $200,000 | 235 |
(5) For taxable years beginning in 2008, 2009, or 2010: | 236 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 237 | ||
OR | 238 | ||
MODIFIED OHIO | 239 | ||
TAXABLE INCOME (TRUSTS) | 240 | ||
OR | 241 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 242 |
$5,000 or less | .618% | 243 | ||
More than $5,000 but not more than $10,000 | $30.90 plus 1.236% of the amount in excess of $5,000 | 244 | ||
More than $10,000 but not more than $15,000 | $92.70 plus 2.473% of the amount in excess of $10,000 | 245 | ||
More than $15,000 but not more than $20,000 | $216.35 plus 3.091% of the amount in excess of $15,000 | 246 | ||
More than $20,000 but not more than $40,000 | $370.90 plus 3.708% of the amount in excess of $20,000 | 247 | ||
More than $40,000 but not more than $80,000 | $1,112.50 plus 4.327% of the amount in excess of $40,000 | 248 | ||
More than $80,000 but not more than $100,000 | $2,843.30 plus 4.945% of the amount in excess of $80,000 | 249 | ||
More than $100,000 but not more than $200,000 | $3,832.30 plus 5.741% of the amount in excess of $100,000 | 250 | ||
More than $200,000 | $9,573.30 plus 6.24% of the amount in excess of $200,000 | 251 |
(6) For taxable years beginning in | 252 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 253 | ||
OR | 254 | ||
MODIFIED OHIO | 255 | ||
TAXABLE INCOME (TRUSTS) | 256 | ||
OR | 257 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 258 |
$5,000 or less | .587% | 259 | ||
More than $5,000 but not more than $10,000 | $29.35 plus 1.174% of the amount in excess of $5,000 | 260 | ||
More than $10,000 but not more than $15,000 | $88.05 plus 2.348% of the amount in excess of $10,000 | 261 | ||
More than $15,000 but not more than $20,000 | $205.45 plus 2.935% of the amount in excess of $15,000 | 262 | ||
More than $20,000 but not more than $40,000 | $352.20 plus 3.521% of the amount in excess of $20,000 | 263 | ||
More than $40,000 but not more than $80,000 | $1,056.40 plus 4.109% of the amount in excess of $40,000 | 264 | ||
More than $80,000 but not more than $100,000 | $2,700.00 plus 4.695% of the amount in excess of $80,000 | 265 | ||
More than $100,000 but not more than $200,000 | $3,639.00 plus 5.451% of the amount in excess of $100,000 | 266 | ||
More than $200,000 | $9,090.00 plus 5.925% of the amount in excess of $200,000 | 267 |
In July of each year, beginning in 2010, the tax commissioner | 268 |
shall adjust the income amounts prescribed in this division by | 269 |
multiplying the percentage increase in the gross domestic product | 270 |
deflator computed that year under section 5747.025 of the Revised | 271 |
Code by each of the income amounts resulting from the adjustment | 272 |
under this division in the preceding year, adding the resulting | 273 |
product to the corresponding income amount resulting from the | 274 |
adjustment in the preceding year, and rounding the resulting sum | 275 |
to the nearest multiple of fifty dollars. The tax commissioner | 276 |
also shall recompute each of the tax dollar amounts to the extent | 277 |
necessary to reflect the adjustment of the income amounts. The | 278 |
rates of taxation shall not be adjusted. | 279 |
The adjusted amounts apply to taxable years beginning in the | 280 |
calendar year in which the adjustments are made. The tax | 281 |
commissioner shall not make such adjustments in any year in which | 282 |
the amount resulting from the adjustment would be less than the | 283 |
amount resulting from the adjustment in the preceding year. | 284 |
(B) If the director of budget and management makes a | 285 |
certification to the tax commissioner under division (B) of | 286 |
section 131.44 of the Revised Code, the amount of tax as | 287 |
determined under division (A) of this section shall be reduced by | 288 |
the percentage prescribed in that certification for taxable years | 289 |
beginning in the calendar year in which that certification is | 290 |
made. | 291 |
(C) The levy of this tax on income does not prevent a | 292 |
municipal corporation, a joint economic development zone created | 293 |
under section 715.691, or a joint economic development district | 294 |
created under section 715.70 or 715.71 or sections 715.72 to | 295 |
715.81 of the Revised Code from levying a tax on income. | 296 |
(D) This division applies only to taxable years of a trust | 297 |
beginning in 2002 or thereafter. | 298 |
(1) The tax imposed by this section on a trust shall be | 299 |
computed by multiplying the Ohio modified taxable income of the | 300 |
trust by the rates prescribed by division (A) of this section. | 301 |
(2) A nonresident trust may claim a credit against the tax | 302 |
computed under division (D) of this section equal to the lesser | 303 |
of (1) the tax paid to another state or the District of Columbia | 304 |
on the nonresident trust's modified nonbusiness income, other | 305 |
than the portion of the nonresident trust's nonbusiness income | 306 |
that is qualifying investment income as defined in section | 307 |
5747.012 of the Revised Code, or (2) the effective tax rate, based | 308 |
on modified Ohio taxable income, multiplied by the nonresident | 309 |
trust's modified nonbusiness income other than the portion of the | 310 |
nonresident trust's nonbusiness income that is qualifying | 311 |
investment income. The credit applies before any other applicable | 312 |
credits. | 313 |
(3) The credits enumerated in divisions (A)(1) to (13) of | 314 |
section 5747.98 of the Revised Code do not apply to a trust | 315 |
subject to division (D) of this section. Any credits enumerated | 316 |
in other divisions of section 5747.98 of the Revised Code apply | 317 |
to a trust subject to division (D) of this section. To the extent | 318 |
that the trust distributes income for the taxable year for which | 319 |
a credit is available to the trust, the credit shall be shared by | 320 |
the trust and its beneficiaries. The tax commissioner and the | 321 |
trust shall be guided by applicable regulations of the United | 322 |
States treasury regarding the sharing of credits. | 323 |
(E) For the purposes of this section, "trust" means any trust | 324 |
described in Subchapter J of Chapter 1 of the Internal Revenue | 325 |
Code, excluding trusts that are not irrevocable as defined in | 326 |
division (I)(3)(b) of section 5747.01 of the Revised Code and that | 327 |
have no modified Ohio taxable income for the taxable year, | 328 |
charitable remainder trusts, qualified funeral trusts and preneed | 329 |
funeral contract trusts established pursuant to sections 4717.31 | 330 |
to 4717.38 of the Revised Code that are not qualified funeral | 331 |
trusts, endowment and perpetual care trusts, qualified | 332 |
settlement trusts and funds, designated settlement trusts and | 333 |
funds, and trusts exempted from taxation under section 501(a) | 334 |
of the Internal Revenue Code. | 335 |
Sec. 5747.056. For taxable years beginning in 2005 or | 336 |
thereafter, a credit shall be allowed per return against the tax | 337 |
imposed by section 5747.02 of the Revised Code for a return not | 338 |
filed by an estate or trust that indicates Ohio adjusted gross | 339 |
income less exemptions of ten thousand dollars or less. For | 340 |
taxable years beginning in 2005, the credit shall equal one | 341 |
hundred seven dollars. For taxable years beginning in 2006, the | 342 |
credit shall equal one hundred two dollars. For taxable years | 343 |
beginning in 2007, the credit shall equal ninety-eight dollars. | 344 |
For taxable years beginning in 2008, 2009, or 2010, the credit | 345 |
shall equal ninety-three dollars. For taxable years beginning in | 346 |
347 | |
dollars. The credit shall be claimed in the order required under | 348 |
section 5747.98 of the Revised Code. | 349 |
Section 2. That existing sections 101.27, 5747.02, and | 350 |
5747.056 of the Revised Code are hereby repealed. | 351 |
Section 3. That Section 265.10 of Am. Sub. H.B. 1 of the | 352 |
128th General Assembly be amended to read as follows: | 353 |
Sec. 265.10. EDU DEPARTMENT OF EDUCATION | 354 |
General Revenue Fund | 355 |
GRF | 200100 | Personal Services | $ | 10,490,789 | $ | 10,723,972 | 356 | ||||
GRF | 200320 | Maintenance and Equipment | $ | 3,110,071 | $ | 3,144,897 | 357 | ||||
GRF | 200408 | Early Childhood Education | $ | 23,268,341 | $ | 23,268,341 | 358 | ||||
GRF | 200416 | Career-Technical Education Match | $ | 2,233,195 | $ | 2,233,195 | 359 | ||||
GRF | 200420 | Computer/Application/ Network Development | $ | 4,880,871 | $ | 4,880,871 | 360 | ||||
GRF | 200421 | Alternative Education Programs | $ | 7,814,479 | $ | 7,918,749 | 361 | ||||
GRF | 200422 | School Management Assistance | $ | 1,950,521 | $ | 3,230,469 | 362 | ||||
GRF | 200424 | Policy Analysis | $ | 356,311 | $ | 361,065 | 363 | ||||
GRF | 200425 | Tech Prep Consortia Support | $ | 1,243,943 | $ | 1,260,542 | 364 | ||||
GRF | 200426 | Ohio Educational Computer Network | $ | 20,156,602 | $ | 20,425,556 | 365 | ||||
GRF | 200427 | Academic Standards | $ | 5,300,074 | $ | 5,300,074 | 366 | ||||
GRF | 200431 | School Improvement Initiatives | $ | 7,294,175 | $ | 7,391,503 | 367 | ||||
GRF | 200437 | Student Assessment | $ | 55,954,648 | $ | 56,703,265 | 368 | ||||
GRF | 200439 | Accountability/Report Cards | $ | 3,804,673 | $ | 3,804,673 | 369 | ||||
GRF | 200442 | Child Care Licensing | $ | 865,590 | $ | 877,140 | 370 | ||||
GRF | 200446 | Education Management Information System | $ | 13,199,152 | $ | 11,934,284 | 371 | ||||
GRF | 200447 | GED Testing | $ | 975,536 | $ | 988,553 | 372 | ||||
GRF | 200448 | Educator Preparation | $ | 1,310,750 | $ | 1,328,240 | 373 | ||||
GRF | 200455 | Community Schools | $ | 1,000,000 | $ | 1,000,000 | 374 | ||||
GRF | 200457 | STEM Initiatives | $ | 5,000,000 | $ | 5,000,000 | 375 | ||||
GRF | 200458 | School Employees Health Care Board | $ | 800,000 | $ | 800,000 | 376 | ||||
GRF | 200502 | Pupil Transportation | $ | 448,022,619 | $ | 462,822,619 | 377 | ||||
GRF | 200505 | School Lunch Match | $ | 9,100,000 | $ | 9,100,000 | 378 | ||||
GRF | 200511 | Auxiliary Services | $ | 111,979,388 | $ | 111,979,388 | 379 | ||||
GRF | 200532 | Nonpublic Administrative Cost Reimbursement | $ | 50,838,939 | $ | 50,838,939 | 380 | ||||
GRF | 200540 | Special Education Enhancements | $ | 134,150,233 | $ | 135,820,668 | 381 | ||||
GRF | 200545 | Career-Technical Education Enhancements | $ | 7,752,662 | $ | 7,802,699 | 382 | ||||
GRF | 200550 | Foundation Funding | $ | $ | 383 | ||||||
GRF | 200551 | Foundation Funding – Federal Stimulus | $ | 387,583,913 | $ | 457,449,362 | 384 | ||||
GRF | 200578 | Violence Prevention and School Safety | $ | 200,000 | $ | 200,000 | 385 | ||||
GRF | 200901 | Property Tax Allocation - Education | $ | 1,053,262,363 | $ | 1,020,655,157 | 386 | ||||
TOTAL GRF General Revenue Fund | $ | $ | 387 |
General Services Fund Group | 388 |
1380 | 200606 | Computer Services-Operational Support | $ | 7,600,091 | $ | 7,600,091 | 389 | ||||
4520 | 200638 | Miscellaneous Educational Services | $ | 275,000 | $ | 275,000 | 390 | ||||
4L20 | 200681 | Teacher Certification and Licensure | $ | 8,013,206 | $ | 8,147,756 | 391 | ||||
5960 | 200656 | Ohio Career Information System | $ | 529,761 | $ | 529,761 | 392 | ||||
5H30 | 200687 | School District Solvency Assistance | $ | 18,000,000 | $ | 18,000,000 | 393 | ||||
TOTAL GSF General Services | 394 | ||||||||||
Fund Group | $ | 34,418,058 | $ | 34,552,608 | 395 |
Federal Special Revenue Fund Group | 396 |
3090 | 200601 | Educationally Disadvantaged Programs | $ | 8,405,512 | $ | 8,405,512 | 397 | ||||
3670 | 200607 | School Food Services | $ | 6,324,707 | $ | 6,577,695 | 398 | ||||
3680 | 200614 | Veterans' Training | $ | 778,349 | $ | 793,846 | 399 | ||||
3690 | 200616 | Career-Technical Education Federal Enhancement | $ | 5,000,000 | $ | 5,000,000 | 400 | ||||
3700 | 200624 | Education of Exceptional Children | $ | 2,664,000 | $ | 2,755,000 | 401 | ||||
3740 | 200647 | Troops to Teachers | $ | 100,000 | $ | 100,000 | 402 | ||||
3780 | 200660 | Learn and Serve | $ | 619,211 | $ | 619,211 | 403 | ||||
3AF0 | 200603 | Schools Medicaid Administrative Claims | $ | 639,000 | $ | 639,000 | 404 | ||||
3AN0 | 200671 | School Improvement Grants | $ | 17,909,676 | $ | 17,936,675 | 405 | ||||
3AX0 | 200698 | Improving Health and Educational Outcomes of Young People | $ | 630,954 | $ | 630,954 | 406 | ||||
3BK0 | 200628 | Longitudinal Data Systems | $ | 100,000 | $ | 0 | 407 | ||||
3BV0 | 200636 | Character Education | $ | 700,000 | $ | 0 | 408 | ||||
3C50 | 200661 | Early Childhood Education | $ | 14,189,711 | $ | 14,554,749 | 409 | ||||
3CF0 | 200644 | Foreign Language Assistance | $ | 25,000 | $ | 0 | 410 | ||||
3CG0 | 200646 | Teacher Incentive Fund | $ | 3,007,975 | $ | 1,157,834 | 411 | ||||
3D10 | 200664 | Drug Free Schools | $ | 13,347,966 | $ | 13,347,966 | 412 | ||||
3D20 | 200667 | Honors Scholarship Program | $ | 6,990,000 | $ | 6,985,000 | 413 | ||||
3DJ0 | 200699 | IDEA Part B - Federal Stimulus | $ | 218,868,026 | $ | 218,868,026 | 414 | ||||
3DK0 | 200642 | Title 1A - Federal Stimulus | $ | 186,336,737 | $ | 186,336,737 | 415 | ||||
3DL0 | 200650 | IDEA Preschool - Federal Stimulus | $ | 6,679,679 | $ | 6,679,679 | 416 | ||||
3DM0 | 200651 | Title IID Technology - Federal Stimulus | $ | 11,951,000 | $ | 11,951,000 | 417 | ||||
3DP0 | 200652 | Title I School Improvement - Federal Stimulus | $ | 54,221,000 | $ | 54,221,000 | 418 | ||||
3H90 | 200605 | Head Start Collaboration Project | $ | 225,000 | $ | 225,000 | 419 | ||||
3L60 | 200617 | Federal School Lunch | $ | 295,421,000 | $ | 310,150,675 | 420 | ||||
3L70 | 200618 | Federal School Breakfast | $ | 80,850,000 | $ | 84,892,500 | 421 | ||||
3L80 | 200619 | Child/Adult Food Programs | $ | 89,250,000 | $ | 93,712,500 | 422 | ||||
3L90 | 200621 | Career-Technical Education Basic Grant | $ | 48,029,701 | $ | 48,029,701 | 423 | ||||
3M00 | 200623 | ESEA Title 1A | $ | 530,000,000 | $ | 530,010,000 | 424 | ||||
3M10 | 200678 | Innovative Education | $ | 1,000,000 | $ | 0 | 425 | ||||
3M20 | 200680 | Individuals with Disabilities Education Act | $ | 413,391,594 | $ | 421,241,163 | 426 | ||||
3S20 | 200641 | Education Technology | $ | 9,487,397 | $ | 9,487,397 | 427 | ||||
3T40 | 200613 | Public Charter Schools | $ | 14,275,618 | $ | 14,291,353 | 428 | ||||
3Y20 | 200688 | 21st Century Community Learning Centers | $ | 36,000,000 | $ | 36,000,000 | 429 | ||||
3Y40 | 200632 | Reading First | $ | 27,366,373 | $ | 24,455,172 | 430 | ||||
3Y60 | 200635 | Improving Teacher Quality | $ | 101,778,397 | $ | 101,778,400 | 431 | ||||
3Y70 | 200689 | English Language Acquisition | $ | 8,142,299 | $ | 8,142,299 | 432 | ||||
3Y80 | 200639 | Rural and Low Income Technical Assistance | $ | 1,500,000 | $ | 1,500,000 | 433 | ||||
3Z20 | 200690 | State Assessments | $ | 12,923,799 | $ | 12,923,799 | 434 | ||||
3Z30 | 200645 | Consolidated Federal Grant Administration | $ | 8,499,279 | $ | 8,499,280 | 435 | ||||
3Z70 | 200697 | General Supervisory Enhancement Grant | $ | 887,319 | $ | 0 | 436 | ||||
TOTAL FED Federal Special | 437 | ||||||||||
Revenue Fund Group | $ | 2,238,516,279 | $ | 2,262,899,123 | 438 |
State Special Revenue Fund Group | 439 |
4540 | 200610 | Guidance and Testing | $ | 450,000 | $ | 450,000 | 440 | ||||
4550 | 200608 | Commodity Foods | $ | 24,000,000 | $ | 24,000,000 | 441 | ||||
4R70 | 200695 | Indirect Operational Support | $ | 6,050,000 | $ | 6,250,000 | 442 | ||||
4V70 | 200633 | Interagency Operational Support | $ | 1,111,838 | $ | 1,117,725 | 443 | ||||
5980 | 200659 | Auxiliary Services Reimbursement | $ | 1,328,910 | $ | 1,328,910 | 444 | ||||
5BB0 | 200696 | State Action for Education Leadership | $ | 1,250,000 | $ | 600,000 | 445 | ||||
5BJ0 | 200626 | Half-Mill Maintenance Equalization | $ | 16,100,000 | $ | 16,600,000 | 446 | ||||
5U20 | 200685 | National Education Statistics | $ | 300,000 | $ | 300,000 | 447 | ||||
5W20 | 200663 | Early Learning Initiative | $ | 2,200,000 | $ | 2,200,000 | 448 | ||||
5X90 | 200911 | NGA STEM | $ | 100,000 | $ | 0 | 449 | ||||
6200 | 200615 | Educational Improvement Grants | $ | 3,000,000 | $ | 3,000,000 | 450 | ||||
TOTAL SSR State Special Revenue | 451 | ||||||||||
Fund Group | $ | 55,890,748 | $ | 55,846,635 | 452 |
Lottery Profits Education Fund Group | 453 |
7017 | 200612 | Foundation Funding | $ | $ | 454 | ||||||
TOTAL LPE Lottery Profits | 455 | ||||||||||
Education Fund Group | $ | $ | 456 |
Revenue Distribution Fund Group | 457 |
7047 | 200909 | School District Property Tax Replacement-Business | $ | 1,150,207,366 | $ | 1,150,207,366 | 458 | ||||
7053 | 200900 | School District Property Tax Replacement-Utility | $ | 91,123,523 | $ | 91,123,523 | 459 | ||||
TOTAL RDF Revenue Distribution | 460 | ||||||||||
Fund Group | $ | 1,241,330,889 | $ | 1,241,330,889 | 461 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 12,064,962,135 | $ | 12,047,434,276 | 462 |
Section 4. That existing Section 265.10 of Am. Sub. H.B. 1 | 464 |
of the 128th General Assembly is hereby repealed. | 465 |
Section 5. For a taxpayer's taxable year ending in 2009, any | 466 |
underpayment of estimated tax due under section 5747.09 of the | 467 |
Revised Code before the effective date of this section shall be | 468 |
considered to be due to reasonable cause, and the interest penalty | 469 |
imposed by that section shall not apply, if the underpayment would | 470 |
have met any of the requirements for reasonable cause enumerated | 471 |
in division (E) of that section if not for the delay in the | 472 |
reduction of the rates in section 5747.02 of the Revised Code by | 473 |
this act. | 474 |
Section 6. The amendment by this act of sections 5747.02 and | 475 |
5747.056 of the Revised Code provides for or is essential to the | 476 |
implementation of a tax levy. Therefore, under Ohio Constitution, | 477 |
Article II, Section 1d, the amendment is not subject to the | 478 |
referendum and goes into immediate effect when this act becomes | 479 |
law. | 480 |
Section 7. The amendment by this act of Section 265.10 of | 481 |
Am. Sub. H.B. 1 of the 128th General Assembly is exempt from the | 482 |
referendum under Ohio Constitution, Article II, Section 1d and | 483 |
section 1.471 of the Revised Code and therefore goes into | 484 |
immediate effect when this act becomes law. | 485 |