As Passed by the House

128th General Assembly
Regular Session
2009-2010
Am. H. B. No. 318


Representative Sykes 

Cosponsors: Representatives Bolon, Chandler, DeBose, Foley, Hagan, Harris, Koziura, Letson, Luckie, Stewart, Szollosi, Ujvagi, Williams, B., Winburn, Yates, Yuko 



A BILL
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


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

       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 the14
members elected president, president pro tempore, assistant15
president pro tempore, majority whip, minority leader, assistant16
minority leader, minority whip, and assistant minority whip, shall17
receive as compensation a salary of fifty-one thousand six hundred18
seventy-foursixty thousand five hundred eighty-four dollars a 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
fifty-one thousand six hundred seventy-foursixty thousand five 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 the34
relationship is set forth in this section in monthly35
installments.36

       (2) Each member shall receive a travel reimbursement per mile37
each way, at up to the same mileage rate allowed for the38
reimbursement of travel expenses of state agents as provided by39
rule of the director of budget and management pursuant to division40
(B) of section 126.31 of the Revised Code, for mileage not more41
than once a week during the session for travel incurred by a42
member from and to the member's place of residence, by the most43
direct highway route of public travel to and from the seat of44
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 eighty thousand five hundred51
forty-nineninety-four thousand four hundred thirty-seven dollars 52
a year during the president's or speaker's term of office.53

       The member of the senate elected president pro tempore, the54
member of the senate elected minority leader, the member of the55
house of representatives elected speaker pro tempore, and the56
member of the house of representatives elected minority leader57
shall each receive as compensation a salary of seventy-three58
thousand four hundred ninety-threeeighty-six thousand one hundred 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
sixty-nine thousand twohundred twenty-seveneighty-one thousand 64
one hundred sixty-three dollars a year during the member's term of65
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
sixty-seven thousand ninety-nineseventy-eight thousand six 69
hundred sixty-eight dollars a year during the member's term of70
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 sixty-four thousand 73
nine hundred sixty-sevenseventy-six thousand one hundred 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 sixty thousand seven hundred 79
sixseventy-one thousand one hundred seventy-three dollars a year 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 fifty-six thousand four hundred83
forty-threesixty-six thousand one hundred seventy-five dollars a 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 fifty-four thousand sixtysixty-three thousand three 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 than98
the finance committee shall receive an additional sum of six99
thousand five hundred dollars annually. The chairperson of each100
standing subcommittee of a finance committee shall receive an101
additional sum of six thousand five hundred dollars annually. The102
vice-chairperson of the finance committee of each house shall103
receive an additional sum of five thousand five hundred dollars104
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 an108
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 for120
serving as chairperson, vice-chairperson, or ranking minority121
member of a standing committee or standing subcommittee,122
regardless of the number of standing committees or standing123
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 on126
the member's return, there shall be deducted from the member's127
compensation twentyup to one hundred dollars for each day's 128
absence, at the discretion of the senate president or speaker of 129
the house of representatives.130

       (B) Each calendar year from 2002 through 2008, the salary131
amounts under divisions (A)(1) and (3) of this section shall be132
increased by the lesser of the following:133

       (1) Three per cent;134

       (2) The percentage increase, if any, in the consumer price135
index over the twelve-month period that ends on the thirtieth day136
of September of the immediately preceding year, rounded to the137
nearest one-tenth of one per cent.138

       (C)The salary amounts specified in divisions (A)(1) and (3) 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

       (1) "Consumer price index" means the consumer price index146
prepared by the United States bureau of labor statistics (U.S.147
city average for urban wage earners and clerical workers: all148
items, 1982-1984=100), or, if that index is no longer published, a149
generally available comparable index.150

       (2) "Finance"finance committee" means the finance committee 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 20092011 or thereafter: 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
20092011 or thereafter, the credit shall equal eighty-eight 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 EDUCATION354

General Revenue Fund355

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 $ 5,130,669,418 5,415,906,323 $ 4,746,289,372 5,312,560,800 383
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 $ 7,504,569,256 7,789,806,161 $ 7,175,533,593 7,741,805,021 387

General Services Fund Group388

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 Group396

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 Group439

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 Group453

7017 200612 Foundation Funding $ 990,236,905 705,000,000 $ 1,277,271,428 711,000,000 454
TOTAL LPE Lottery Profits 455
Education Fund Group $ 990,236,905 705,000,000 $ 1,277,271,428 711,000,000 456

Revenue Distribution Fund Group457

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