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To amend sections 5747.02 and 5747.056 of the Revised | 1 |
Code and to amend Sections 265.10, 273.10, and | 2 |
335.10 of Am. Sub. H.B. 1 of the 128th General | 3 |
Assembly to postpone for two years the last of | 4 |
five scheduled income tax rate reductions, to | 5 |
create the Construction Reform Demonstration | 6 |
Project, to provide for the granting of a delay in | 7 |
implementing all-day kindergarten, and to make an | 8 |
appropriation. | 9 |
Section 1. That sections 5747.02 and 5747.056 of the Revised | 10 |
Code be amended to read as follows: | 11 |
Sec. 5747.02. (A) For the purpose of providing revenue for | 12 |
the support of schools and local government functions, to provide | 13 |
relief to property taxpayers, to provide revenue for the general | 14 |
revenue fund, and to meet the expenses of administering the tax | 15 |
levied by this chapter, there is hereby levied on every | 16 |
individual, trust, and estate residing in or earning or receiving | 17 |
income in this state, on every individual, trust, and estate | 18 |
earning or receiving lottery winnings, prizes, or awards pursuant | 19 |
to Chapter 3770. of the Revised Code, and on every individual, | 20 |
trust, and estate otherwise having nexus with or in this state | 21 |
under the Constitution of the United States, an annual tax | 22 |
measured in the case of individuals by Ohio adjusted gross income | 23 |
less an exemption for the taxpayer, the taxpayer's spouse, and | 24 |
each dependent as provided in section 5747.025 of the Revised | 25 |
Code; measured in the case of trusts by modified Ohio taxable | 26 |
income under division (D) of this section; and measured in the | 27 |
case of estates by Ohio taxable income. The tax imposed by this | 28 |
section on the balance thus obtained is hereby levied as follows: | 29 |
(1) For taxable years beginning in 2004: | 30 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 31 | ||
OR | 32 | ||
MODIFIED OHIO | 33 | ||
TAXABLE INCOME (TRUSTS) | 34 | ||
OR | 35 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 36 |
$5,000 or less | .743% | 37 | ||
More than $5,000 but not more than $10,000 | $37.15 plus 1.486% of the amount in excess of $5,000 | 38 | ||
More than $10,000 but not more than $15,000 | $111.45 plus 2.972% of the amount in excess of $10,000 | 39 | ||
More than $15,000 but not more than $20,000 | $260.05 plus 3.715% of the amount in excess of $15,000 | 40 | ||
More than $20,000 but not more than $40,000 | $445.80 plus 4.457% of the amount in excess of $20,000 | 41 | ||
More than $40,000 but not more than $80,000 | $1,337.20 plus 5.201% of the amount in excess of $40,000 | 42 | ||
More than $80,000 but not more than $100,000 | $3,417.60 plus 5.943% of the amount in excess of $80,000 | 43 | ||
More than $100,000 but not more than $200,000 | $4,606.20 plus 6.9% of the amount in excess of $100,000 | 44 | ||
More than $200,000 | $11,506.20 plus 7.5% of the amount in excess of $200,000 | 45 |
(2) For taxable years beginning in 2005: | 46 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 47 | ||
OR | 48 | ||
MODIFIED OHIO | 49 | ||
TAXABLE INCOME (TRUSTS) | 50 | ||
OR | 51 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 52 |
$5,000 or less | .712% | 53 | ||
More than $5,000 but not more than $10,000 | $35.60 plus 1.424% of the amount in excess of $5,000 | 54 | ||
More than $10,000 but not more than $15,000 | $106.80 plus 2.847% of the amount in excess of $10,000 | 55 | ||
More than $15,000 but not more than $20,000 | $249.15 plus 3.559% of the amount in excess of $15,000 | 56 | ||
More than $20,000 but not more than $40,000 | $427.10 plus 4.27% of the amount in excess of $20,000 | 57 | ||
More than $40,000 but not more than $80,000 | $1,281.10 plus 4.983% of the amount in excess of $40,000 | 58 | ||
More than $80,000 but not more than $100,000 | $3,274.30 plus 5.693% of the amount in excess of $80,000 | 59 | ||
More than $100,000 but not more than $200,000 | $4,412.90 plus 6.61% of the amount in excess of $100,000 | 60 | ||
More than $200,000 | $11,022.90 plus 7.185% of the amount in excess of $200,000 | 61 |
(3) For taxable years beginning in 2006: | 62 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 63 | ||
OR | 64 | ||
MODIFIED OHIO | 65 | ||
TAXABLE INCOME (TRUSTS) | 66 | ||
OR | 67 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 68 |
$5,000 or less | .681% | 69 | ||
More than $5,000 but not more than $10,000 | $34.05 plus 1.361% of the amount in excess of $5,000 | 70 | ||
More than $10,000 but not more than $15,000 | $102.10 plus 2.722% of the amount in excess of $10,000 | 71 | ||
More than $15,000 but not more than $20,000 | $238.20 plus 3.403% of the amount in excess of $15,000 | 72 | ||
More than $20,000 but not more than $40,000 | $408.35 plus 4.083% of the amount in excess of $20,000 | 73 | ||
More than $40,000 but not more than $80,000 | $1,224.95 plus 4.764% of the amount in excess of $40,000 | 74 | ||
More than $80,000 but not more than $100,000 | $3,130.55 plus 5.444% of the amount in excess of $80,000 | 75 | ||
More than $100,000 but not more than $200,000 | $4,219.35 plus 6.32% of the amount in excess of $100,000 | 76 | ||
More than $200,000 | $10,539.35 plus 6.87% of the amount in excess of $200,000 | 77 |
(4) For taxable years beginning in 2007: | 78 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 79 | ||
OR | 80 | ||
MODIFIED OHIO | 81 | ||
TAXABLE INCOME (TRUSTS) | 82 | ||
OR | 83 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 84 |
$5,000 or less | .649% | 85 | ||
More than $5,000 but not more than $10,000 | $32.45 plus 1.299% of the amount in excess of $5,000 | 86 | ||
More than $10,000 but not more than $15,000 | $97.40 plus 2.598% of the amount in excess of $10,000 | 87 | ||
More than $15,000 but not more than $20,000 | $227.30 plus 3.247% of the amount in excess of $15,000 | 88 | ||
More than $20,000 but not more than $40,000 | $389.65 plus 3.895% of the amount in excess of $20,000 | 89 | ||
More than $40,000 but not more than $80,000 | $1,168.65 plus 4.546% of the amount in excess of $40,000 | 90 | ||
More than $80,000 but not more than $100,000 | $2,987.05 plus 5.194% of the amount in excess of $80,000 | 91 | ||
More than $100,000 but not more than $200,000 | $4,025.85 plus 6.031% of the amount in excess of $100,000 | 92 | ||
More than $200,000 | $10,056.85 plus 6.555% of the amount in excess of $200,000 | 93 |
(5) For taxable years beginning in 2008, 2009, or 2010: | 94 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 95 | ||
OR | 96 | ||
MODIFIED OHIO | 97 | ||
TAXABLE INCOME (TRUSTS) | 98 | ||
OR | 99 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 100 |
$5,000 or less | .618% | 101 | ||
More than $5,000 but not more than $10,000 | $30.90 plus 1.236% of the amount in excess of $5,000 | 102 | ||
More than $10,000 but not more than $15,000 | $92.70 plus 2.473% of the amount in excess of $10,000 | 103 | ||
More than $15,000 but not more than $20,000 | $216.35 plus 3.091% of the amount in excess of $15,000 | 104 | ||
More than $20,000 but not more than $40,000 | $370.90 plus 3.708% of the amount in excess of $20,000 | 105 | ||
More than $40,000 but not more than $80,000 | $1,112.50 plus 4.327% of the amount in excess of $40,000 | 106 | ||
More than $80,000 but not more than $100,000 | $2,843.30 plus 4.945% of the amount in excess of $80,000 | 107 | ||
More than $100,000 but not more than $200,000 | $3,832.30 plus 5.741% of the amount in excess of $100,000 | 108 | ||
More than $200,000 | $9,573.30 plus 6.24% of the amount in excess of $200,000 | 109 |
(6) For taxable years beginning in | 110 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 111 | ||
OR | 112 | ||
MODIFIED OHIO | 113 | ||
TAXABLE INCOME (TRUSTS) | 114 | ||
OR | 115 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 116 |
$5,000 or less | .587% | 117 | ||
More than $5,000 but not more than $10,000 | $29.35 plus 1.174% of the amount in excess of $5,000 | 118 | ||
More than $10,000 but not more than $15,000 | $88.05 plus 2.348% of the amount in excess of $10,000 | 119 | ||
More than $15,000 but not more than $20,000 | $205.45 plus 2.935% of the amount in excess of $15,000 | 120 | ||
More than $20,000 but not more than $40,000 | $352.20 plus 3.521% of the amount in excess of $20,000 | 121 | ||
More than $40,000 but not more than $80,000 | $1,056.40 plus 4.109% of the amount in excess of $40,000 | 122 | ||
More than $80,000 but not more than $100,000 | $2,700.00 plus 4.695% of the amount in excess of $80,000 | 123 | ||
More than $100,000 but not more than $200,000 | $3,639.00 plus 5.451% of the amount in excess of $100,000 | 124 | ||
More than $200,000 | $9,090.00 plus 5.925% of the amount in excess of $200,000 | 125 |
In July of each year, beginning in 2010, the tax commissioner | 126 |
shall adjust the income amounts prescribed in this division by | 127 |
multiplying the percentage increase in the gross domestic product | 128 |
deflator computed that year under section 5747.025 of the Revised | 129 |
Code by each of the income amounts resulting from the adjustment | 130 |
under this division in the preceding year, adding the resulting | 131 |
product to the corresponding income amount resulting from the | 132 |
adjustment in the preceding year, and rounding the resulting sum | 133 |
to the nearest multiple of fifty dollars. The tax commissioner | 134 |
also shall recompute each of the tax dollar amounts to the extent | 135 |
necessary to reflect the adjustment of the income amounts. The | 136 |
rates of taxation shall not be adjusted. | 137 |
The adjusted amounts apply to taxable years beginning in the | 138 |
calendar year in which the adjustments are made. The tax | 139 |
commissioner shall not make such adjustments in any year in which | 140 |
the amount resulting from the adjustment would be less than the | 141 |
amount resulting from the adjustment in the preceding year. | 142 |
(B) If the director of budget and management makes a | 143 |
certification to the tax commissioner under division (B) of | 144 |
section 131.44 of the Revised Code, the amount of tax as | 145 |
determined under division (A) of this section shall be reduced by | 146 |
the percentage prescribed in that certification for taxable years | 147 |
beginning in the calendar year in which that certification is | 148 |
made. | 149 |
(C) The levy of this tax on income does not prevent a | 150 |
municipal corporation, a joint economic development zone created | 151 |
under section 715.691, or a joint economic development district | 152 |
created under section 715.70 or 715.71 or sections 715.72 to | 153 |
715.81 of the Revised Code from levying a tax on income. | 154 |
(D) This division applies only to taxable years of a trust | 155 |
beginning in 2002 or thereafter. | 156 |
(1) The tax imposed by this section on a trust shall be | 157 |
computed by multiplying the Ohio modified taxable income of the | 158 |
trust by the rates prescribed by division (A) of this section. | 159 |
(2) A nonresident trust may claim a credit against the tax | 160 |
computed under division (D) of this section equal to the lesser of | 161 |
(1) the tax paid to another state or the District of Columbia on | 162 |
the nonresident trust's modified nonbusiness income, other than | 163 |
the portion of the nonresident trust's nonbusiness income that is | 164 |
qualifying investment income as defined in section 5747.012 of the | 165 |
Revised Code, or (2) the effective tax rate, based on modified | 166 |
Ohio taxable income, multiplied by the nonresident trust's | 167 |
modified nonbusiness income other than the portion of the | 168 |
nonresident trust's nonbusiness income that is qualifying | 169 |
investment income. The credit applies before any other applicable | 170 |
credits. | 171 |
(3) The credits enumerated in divisions (A)(1) to (13) of | 172 |
section 5747.98 of the Revised Code do not apply to a trust | 173 |
subject to division (D) of this section. Any credits enumerated in | 174 |
other divisions of section 5747.98 of the Revised Code apply to a | 175 |
trust subject to division (D) of this section. To the extent that | 176 |
the trust distributes income for the taxable year for which a | 177 |
credit is available to the trust, the credit shall be shared by | 178 |
the trust and its beneficiaries. The tax commissioner and the | 179 |
trust shall be guided by applicable regulations of the United | 180 |
States treasury regarding the sharing of credits. | 181 |
(E) For the purposes of this section, "trust" means any trust | 182 |
described in Subchapter J of Chapter 1 of the Internal Revenue | 183 |
Code, excluding trusts that are not irrevocable as defined in | 184 |
division (I)(3)(b) of section 5747.01 of the Revised Code and that | 185 |
have no modified Ohio taxable income for the taxable year, | 186 |
charitable remainder trusts, qualified funeral trusts and preneed | 187 |
funeral contract trusts established pursuant to sections 4717.31 | 188 |
to 4717.38 of the Revised Code that are not qualified funeral | 189 |
trusts, endowment and perpetual care trusts, qualified settlement | 190 |
trusts and funds, designated settlement trusts and funds, and | 191 |
trusts exempted from taxation under section 501(a) of the Internal | 192 |
Revenue Code. | 193 |
Sec. 5747.056. For taxable years beginning in 2005 or | 194 |
thereafter, a credit shall be allowed per return against the tax | 195 |
imposed by section 5747.02 of the Revised Code for a return not | 196 |
filed by an estate or trust that indicates Ohio adjusted gross | 197 |
income less exemptions of ten thousand dollars or less. For | 198 |
taxable years beginning in 2005, the credit shall equal one | 199 |
hundred seven dollars. For taxable years beginning in 2006, the | 200 |
credit shall equal one hundred two dollars. For taxable years | 201 |
beginning in 2007, the credit shall equal ninety-eight dollars. | 202 |
For taxable years beginning in 2008, 2009, or 2010, the credit | 203 |
shall equal ninety-three dollars. For taxable years beginning in | 204 |
205 | |
dollars. The credit shall be claimed in the order required under | 206 |
section 5747.98 of the Revised Code. | 207 |
Section 2. That existing sections 5747.02 and 5747.056 of | 208 |
the Revised Code are hereby repealed. | 209 |
Section 3. That Sections 265.10, 273.10, and 335.10 of Am. | 210 |
Sub. H.B. 1 of the 128th General Assembly be amended to read as | 211 |
follows: | 212 |
Sec. 265.10. EDU DEPARTMENT OF EDUCATION | 213 |
General Revenue Fund | 214 |
GRF | 200100 | Personal Services | $ | 10,490,789 | $ | 10,723,972 | 215 | ||||
GRF | 200320 | Maintenance and Equipment | $ | 3,110,071 | $ | 3,144,897 | 216 | ||||
GRF | 200408 | Early Childhood Education | $ | 23,268,341 | $ | 23,268,341 | 217 | ||||
GRF | 200416 | Career-Technical Education Match | $ | 2,233,195 | $ | 2,233,195 | 218 | ||||
GRF | 200420 | Computer/Application/ Network Development | $ | 4,880,871 | $ | 4,880,871 | 219 | ||||
GRF | 200421 | Alternative Education Programs | $ | 7,814,479 | $ | 7,918,749 | 220 | ||||
GRF | 200422 | School Management Assistance | $ | 1,950,521 | $ | 3,230,469 | 221 | ||||
GRF | 200424 | Policy Analysis | $ | 356,311 | $ | 361,065 | 222 | ||||
GRF | 200425 | Tech Prep Consortia Support | $ | 1,243,943 | $ | 1,260,542 | 223 | ||||
GRF | 200426 | Ohio Educational Computer Network | $ | 20,156,602 | $ | 20,425,556 | 224 | ||||
GRF | 200427 | Academic Standards | $ | 5,300,074 | $ | 5,300,074 | 225 | ||||
GRF | 200431 | School Improvement Initiatives | $ | 7,294,175 | $ | 7,391,503 | 226 | ||||
GRF | 200437 | Student Assessment | $ | 55,954,648 | $ | 56,703,265 | 227 | ||||
GRF | 200439 | Accountability/Report Cards | $ | 3,804,673 | $ | 3,804,673 | 228 | ||||
GRF | 200442 | Child Care Licensing | $ | 865,590 | $ | 877,140 | 229 | ||||
GRF | 200446 | Education Management Information System | $ | 13,199,152 | $ | 11,934,284 | 230 | ||||
GRF | 200447 | GED Testing | $ | 975,536 | $ | 988,553 | 231 | ||||
GRF | 200448 | Educator Preparation | $ | 1,310,750 | $ | 1,328,240 | 232 | ||||
GRF | 200455 | Community Schools | $ | 1,000,000 | $ | 1,000,000 | 233 | ||||
GRF | 200457 | STEM Initiatives | $ | 5,000,000 | $ | 5,000,000 | 234 | ||||
GRF | 200458 | School Employees Health Care Board | $ | 800,000 | $ | 800,000 | 235 | ||||
GRF | 200502 | Pupil Transportation | $ | 448,022,619 | $ | 462,822,619 | 236 | ||||
GRF | 200505 | School Lunch Match | $ | 9,100,000 | $ | 9,100,000 | 237 | ||||
GRF | 200511 | Auxiliary Services | $ | 111,979,388 | $ | 111,979,388 | 238 | ||||
GRF | 200532 | Nonpublic Administrative Cost Reimbursement | $ | 50,838,939 | $ | 50,838,939 | 239 | ||||
GRF | 200540 | Special Education Enhancements | $ | 134,150,233 | $ | 135,820,668 | 240 | ||||
GRF | 200545 | Career-Technical Education Enhancements | $ | 7,752,662 | $ | 7,802,699 | 241 | ||||
GRF | 200550 | Foundation Funding | $ | $ | 242 | ||||||
GRF | 200551 | Foundation Funding – Federal Stimulus | $ | 387,583,913 | $ | 457,449,362 | 243 | ||||
GRF | 200578 | Violence Prevention and School Safety | $ | 200,000 | $ | 200,000 | 244 | ||||
GRF | 200901 | Property Tax Allocation - Education | $ | 1,053,262,363 | $ | 1,020,655,157 | 245 | ||||
TOTAL GRF General Revenue Fund | $ | $ | 246 |
General Services Fund Group | 247 |
1380 | 200606 | Computer Services-Operational Support | $ | 7,600,091 | $ | 7,600,091 | 248 | ||||
4520 | 200638 | Miscellaneous Educational Services | $ | 275,000 | $ | 275,000 | 249 | ||||
4L20 | 200681 | Teacher Certification and Licensure | $ | 8,013,206 | $ | 8,147,756 | 250 | ||||
5960 | 200656 | Ohio Career Information System | $ | 529,761 | $ | 529,761 | 251 | ||||
5H30 | 200687 | School District Solvency Assistance | $ | 18,000,000 | $ | 18,000,000 | 252 | ||||
TOTAL GSF General Services | 253 | ||||||||||
Fund Group | $ | 34,418,058 | $ | 34,552,608 | 254 |
Federal Special Revenue Fund Group | 255 |
3090 | 200601 | Educationally Disadvantaged Programs | $ | 8,405,512 | $ | 8,405,512 | 256 | ||||
3670 | 200607 | School Food Services | $ | 6,324,707 | $ | 6,577,695 | 257 | ||||
3680 | 200614 | Veterans' Training | $ | 778,349 | $ | 793,846 | 258 | ||||
3690 | 200616 | Career-Technical Education Federal Enhancement | $ | 5,000,000 | $ | 5,000,000 | 259 | ||||
3700 | 200624 | Education of Exceptional Children | $ | 2,664,000 | $ | 2,755,000 | 260 | ||||
3740 | 200647 | Troops to Teachers | $ | 100,000 | $ | 100,000 | 261 | ||||
3780 | 200660 | Learn and Serve | $ | 619,211 | $ | 619,211 | 262 | ||||
3AF0 | 200603 | Schools Medicaid Administrative Claims | $ | 639,000 | $ | 639,000 | 263 | ||||
3AN0 | 200671 | School Improvement Grants | $ | 17,909,676 | $ | 17,936,675 | 264 | ||||
3AX0 | 200698 | Improving Health and Educational Outcomes of Young People | $ | 630,954 | $ | 630,954 | 265 | ||||
3BK0 | 200628 | Longitudinal Data Systems | $ | 100,000 | $ | 0 | 266 | ||||
3BV0 | 200636 | Character Education | $ | 700,000 | $ | 0 | 267 | ||||
3C50 | 200661 | Early Childhood Education | $ | 14,189,711 | $ | 14,554,749 | 268 | ||||
3CF0 | 200644 | Foreign Language Assistance | $ | 25,000 | $ | 0 | 269 | ||||
3CG0 | 200646 | Teacher Incentive Fund | $ | 3,007,975 | $ | 1,157,834 | 270 | ||||
3D10 | 200664 | Drug Free Schools | $ | 13,347,966 | $ | 13,347,966 | 271 | ||||
3D20 | 200667 | Honors Scholarship Program | $ | 6,990,000 | $ | 6,985,000 | 272 | ||||
3DJ0 | 200699 | IDEA Part B - Federal Stimulus | $ | 218,868,026 | $ | 218,868,026 | 273 | ||||
3DK0 | 200642 | Title 1A - Federal Stimulus | $ | 186,336,737 | $ | 186,336,737 | 274 | ||||
3DL0 | 200650 | IDEA Preschool - Federal Stimulus | $ | 6,679,679 | $ | 6,679,679 | 275 | ||||
3DM0 | 200651 | Title IID Technology - Federal Stimulus | $ | 11,951,000 | $ | 11,951,000 | 276 | ||||
3DP0 | 200652 | Title I School Improvement - Federal Stimulus | $ | 54,221,000 | $ | 54,221,000 | 277 | ||||
3H90 | 200605 | Head Start Collaboration Project | $ | 225,000 | $ | 225,000 | 278 | ||||
3L60 | 200617 | Federal School Lunch | $ | 295,421,000 | $ | 310,150,675 | 279 | ||||
3L70 | 200618 | Federal School Breakfast | $ | 80,850,000 | $ | 84,892,500 | 280 | ||||
3L80 | 200619 | Child/Adult Food Programs | $ | 89,250,000 | $ | 93,712,500 | 281 | ||||
3L90 | 200621 | Career-Technical Education Basic Grant | $ | 48,029,701 | $ | 48,029,701 | 282 | ||||
3M00 | 200623 | ESEA Title 1A | $ | 530,000,000 | $ | 530,010,000 | 283 | ||||
3M10 | 200678 | Innovative Education | $ | 1,000,000 | $ | 0 | 284 | ||||
3M20 | 200680 | Individuals with Disabilities Education Act | $ | 413,391,594 | $ | 421,241,163 | 285 | ||||
3S20 | 200641 | Education Technology | $ | 9,487,397 | $ | 9,487,397 | 286 | ||||
3T40 | 200613 | Public Charter Schools | $ | 14,275,618 | $ | 14,291,353 | 287 | ||||
3Y20 | 200688 | 21st Century Community Learning Centers | $ | 36,000,000 | $ | 36,000,000 | 288 | ||||
3Y40 | 200632 | Reading First | $ | 27,366,373 | $ | 24,455,172 | 289 | ||||
3Y60 | 200635 | Improving Teacher Quality | $ | 101,778,397 | $ | 101,778,400 | 290 | ||||
3Y70 | 200689 | English Language Acquisition | $ | 8,142,299 | $ | 8,142,299 | 291 | ||||
3Y80 | 200639 | Rural and Low Income Technical Assistance | $ | 1,500,000 | $ | 1,500,000 | 292 | ||||
3Z20 | 200690 | State Assessments | $ | 12,923,799 | $ | 12,923,799 | 293 | ||||
3Z30 | 200645 | Consolidated Federal Grant Administration | $ | 8,499,279 | $ | 8,499,280 | 294 | ||||
3Z70 | 200697 | General Supervisory Enhancement Grant | $ | 887,319 | $ | 0 | 295 | ||||
TOTAL FED Federal Special | 296 | ||||||||||
Revenue Fund Group | $ | 2,238,516,279 | $ | 2,262,899,123 | 297 |
State Special Revenue Fund Group | 298 |
4540 | 200610 | Guidance and Testing | $ | 450,000 | $ | 450,000 | 299 | ||||
4550 | 200608 | Commodity Foods | $ | 24,000,000 | $ | 24,000,000 | 300 | ||||
4R70 | 200695 | Indirect Operational Support | $ | 6,050,000 | $ | 6,250,000 | 301 | ||||
4V70 | 200633 | Interagency Operational Support | $ | 1,111,838 | $ | 1,117,725 | 302 | ||||
5980 | 200659 | Auxiliary Services Reimbursement | $ | 1,328,910 | $ | 1,328,910 | 303 | ||||
5BB0 | 200696 | State Action for Education Leadership | $ | 1,250,000 | $ | 600,000 | 304 | ||||
5BJ0 | 200626 | Half-Mill Maintenance Equalization | $ | 16,100,000 | $ | 16,600,000 | 305 | ||||
5U20 | 200685 | National Education Statistics | $ | 300,000 | $ | 300,000 | 306 | ||||
5W20 | 200663 | Early Learning Initiative | $ | 2,200,000 | $ | 2,200,000 | 307 | ||||
5X90 | 200911 | NGA STEM | $ | 100,000 | $ | 0 | 308 | ||||
6200 | 200615 | Educational Improvement Grants | $ | 3,000,000 | $ | 3,000,000 | 309 | ||||
TOTAL SSR State Special Revenue | 310 | ||||||||||
Fund Group | $ | 55,890,748 | $ | 55,846,635 | 311 |
Lottery Profits Education Fund Group | 312 |
7017 | 200612 | Foundation Funding | $ | $ | 313 | ||||||
TOTAL LPE Lottery Profits | 314 | ||||||||||
Education Fund Group | $ | $ | 315 |
Revenue Distribution Fund Group | 316 |
7047 | 200909 | School District Property Tax Replacement-Business | $ | 1,150,207,366 | $ | 1,150,207,366 | 317 | ||||
7053 | 200900 | School District Property Tax Replacement-Utility | $ | 91,123,523 | $ | 91,123,523 | 318 | ||||
TOTAL RDF Revenue Distribution | 319 | ||||||||||
Fund Group | $ | 1,241,330,889 | $ | 1,241,330,889 | 320 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 12,064,962,135 | $ | 12,047,434,276 | 321 |
Sec. 273.10. ERB STATE EMPLOYMENT RELATIONS BOARD | 323 |
General Revenue Fund | 324 |
GRF | 125321 | Operating Expenses | $ | $ | 325 | ||||||
TOTAL GRF General Revenue Fund | $ | $ | 326 |
General Services Fund Group | 327 |
5720 | 125603 | Training and Publications | $ | 87,075 | $ | 87,075 | 328 | ||||
TOTAL GSF General Services | 329 | ||||||||||
Fund Group | $ | 87,075 | $ | 87,075 | 330 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | $ | 331 |
Sec. 335.10. DMH DEPARTMENT OF MENTAL HEALTH | 333 |
General Revenue Fund | 334 |
GRF | 332401 | Forensic Services | $ | 3,089,969 | $ | 3,244,251 | 335 | ||||
GRF | 333321 | Central Administration | $ | 17,204,000 | $ | 17,204,000 | 336 | ||||
GRF | 333402 | Resident Trainees | $ | 504,416 | $ | 529,602 | 337 | ||||
GRF | 333403 | Pre-Admission Screening Expenses | $ | 514,446 | $ | 540,132 | 338 | ||||
GRF | 333415 | Lease-Rental Payments | $ | 21,333,500 | $ | 21,951,800 | 339 | ||||
GRF | 333416 | Research Program Evaluation | $ | 554,763 | $ | 582,462 | 340 | ||||
GRF | 334408 | Community and Hospital Mental Health Services | $ | $ | 341 | ||||||
GRF | 334506 | Court Costs | $ | 618,253 | $ | 649,122 | 342 | ||||
GRF | 335404 | Behavioral Health Services-Children | $ | 7,460,800 | $ | 7,460,800 | 343 | ||||
GRF | 335405 | Family & Children First | $ | 1,430,654 | $ | 1,502,086 | 344 | ||||
GRF | 335419 | Community Medication Subsidy | $ | 9,959,798 | $ | 9,959,798 | 345 | ||||
GRF | 335505 | Local Mental Health Systems of Care | $ | 11,650,000 | $ | 20,644,308 | 346 | ||||
TOTAL GRF General Revenue Fund | $ | $ | 347 |
General Services Fund Group | 348 |
1490 | 333609 | Central Office Operating | $ | 1,200,000 | $ | 1,200,000 | 349 | ||||
1490 | 334609 | Hospital - Operating Expenses | $ | 36,050,000 | $ | 36,050,000 | 350 | ||||
1500 | 334620 | Special Education | $ | 150,000 | $ | 150,000 | 351 | ||||
4P90 | 335604 | Community Mental Health Projects | $ | 250,000 | $ | 250,000 | 352 | ||||
1510 | 336601 | Office of Support Services | $ | 148,998,000 | $ | 159,279,140 | 353 | ||||
TOTAL GSF General Services Fund Group | $ | 186,648,000 | $ | 196,929,140 | 354 |
Federal Special Revenue Fund Group | 355 |
3240 | 333605 | Medicaid/Medicare | $ | 154,500 | $ | 154,500 | 356 | ||||
3A60 | 333608 | Community and Hospital Services | $ | 140,000 | $ | 140,000 | 357 | ||||
3A70 | 333612 | Social Services Block Grant | $ | 25,000 | $ | 25,000 | 358 | ||||
3A80 | 333613 | Federal Grant - Administration | $ | 4,888,105 | $ | 4,888,105 | 359 | ||||
3A90 | 333614 | Mental Health Block Grant - Administration | $ | 748,470 | $ | 748,470 | 360 | ||||
3B10 | 333635 | Community Medicaid Expansion | $ | 13,691,682 | $ | 13,691,682 | 361 | ||||
3240 | 334605 | Medicaid/Medicare | $ | 25,200,000 | $ | 30,200,000 | 362 | ||||
3A60 | 334608 | Federal Miscellaneous | $ | 586,224 | $ | 586,224 | 363 | ||||
3A80 | 334613 | Federal Letter of Credit | $ | 200,000 | $ | 200,000 | 364 | ||||
3B00 | 334617 | Elementary/Secondary Education Act | $ | 182,334 | $ | 182,334 | 365 | ||||
3A60 | 335608 | Federal Miscellaneous | $ | 2,178,699 | $ | 2,178,699 | 366 | ||||
3A70 | 335612 | Social Services Block Grant | $ | 8,632,288 | $ | 8,632,288 | 367 | ||||
3A80 | 335613 | Federal Grant - Community Mental Health Board Subsidy | $ | 2,595,040 | $ | 2,595,040 | 368 | ||||
3A90 | 335614 | Mental Health Block Grant | $ | 14,220,930 | $ | 14,220,930 | 369 | ||||
3B10 | 335635 | Community Medicaid Expansion | $ | 382,835,386 | $ | 361,335,572 | 370 | ||||
TOTAL FED Federal Special Revenue Fund Group | $ | 456,278,658 | $ | 439,778,844 | 371 |
State Special Revenue Fund Group | 372 |
2320 | 333621 | Family and Children First Administration | $ | 725,000 | $ | 725,000 | 373 | ||||
4850 | 333632 | Mental Health Operating | $ | 134,233 | $ | 134,233 | 374 | ||||
4X50 | 333607 | Behavioral Health Medicaid Services | $ | 3,000,624 | $ | 3,000,624 | 375 | ||||
5V20 | 333611 | Non-Federal Miscellaneous | $ | 560,000 | $ | 560,000 | 376 | ||||
4850 | 334632 | Mental Health Operating | $ | 2,400,000 | $ | 2,400,000 | 377 | ||||
6920 | 334636 | Community Mental Health Board Risk Fund | $ | 80,000 | $ | 80,000 | 378 | ||||
5AU0 | 335615 | Behavioral Healthcare | $ | 6,690,000 | $ | 6,690,000 | 379 | ||||
5CH0 | 335622 | Residential Support Service | $ | 1,500,000 | $ | 1,500,000 | 380 | ||||
6320 | 335616 | Community Capital Replacement | $ | 350,000 | $ | 350,000 | 381 | ||||
TOTAL SSR State Special Revenue Fund Group | $ | 15,439,857 | $ | 15,439,857 | 382 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | $ | 383 |
Section 4. That existing Sections 265.10, 273.10, and 335.10 | 385 |
of Am. Sub. H.B. 1 of the 128th General Assembly are hereby | 386 |
repealed. | 387 |
Section 5. For a taxpayer's taxable year ending in 2009, any | 388 |
underpayment of estimated tax due under section 5747.09 of the | 389 |
Revised Code before the effective date of this section shall be | 390 |
considered to be due to reasonable cause, and the interest penalty | 391 |
imposed by that section shall not apply, if the underpayment would | 392 |
have met any of the requirements for reasonable cause enumerated | 393 |
in division (E) of that section if not for the delay in the | 394 |
reduction of the rates in section 5747.02 of the Revised Code by | 395 |
this act. | 396 |
Section 6. Notwithstanding any provision of law to the | 397 |
contrary, if the unobligated balance of the General Revenue Fund | 398 |
at the end of fiscal year 2010 exceeds $190,000,000, then an | 399 |
amount equal to the unexpended, unencumbered portion of the | 400 |
General Revenue Fund appropriations for the Department of | 401 |
Education at the end of fiscal year 2010 up to $20,761,069 is | 402 |
hereby reappropriated to appropriation item 200511, Auxiliary | 403 |
Services, and up to $8,971,578 is hereby reappropriated to | 404 |
appropriation item 200532, Nonpublic Administrative Cost | 405 |
Reimbursement, for fiscal year 2011. These amounts are in addition | 406 |
to any appropriations in Am. Sub. H.B. 1 of the 128th General | 407 |
Assembly. | 408 |
Section 7. Notwithstanding any provision of law to the | 409 |
contrary, if the unobligated balance of the General Revenue Fund | 410 |
at the end of fiscal year 2011 exceeds $30,000,000, then on July | 411 |
1, 2011, or as soon as possible thereafter, the Director of Budget | 412 |
and Management shall transfer cash in an amount equal to the | 413 |
unexpended, unencumbered portion of the General Revenue Fund | 414 |
appropriations for the Department of Education at the end of | 415 |
fiscal year 2011 up to $29,732,647 from the General Revenue Fund | 416 |
to the Auxiliary Services Stabilization Fund, which is hereby | 417 |
created in the state treasury. The Superintendent of Public | 418 |
Instruction shall request the Controlling Board to authorize | 419 |
expenditures from the Auxiliary Services Stabilization Fund for | 420 |
the purposes of Auxiliary Services and Nonpublic Administrative | 421 |
Cost Reimbursement. | 422 |
Section 8. (A) During fiscal year 2010, the Chancellor of the | 423 |
Ohio Board of Regents, in consultation with representatives of | 424 |
state institutions of higher education and with Controlling Board | 425 |
approval, shall designate one construction project at each of | 426 |
three different state institutions of higher education as a | 427 |
Construction Reform Demonstration Project that may utilize | 428 |
alternative methods of construction delivery in accordance with | 429 |
this section. In selecting projects to be so designated, the | 430 |
Chancellor shall consider the following: | 431 |
(1) The geographic distribution of the projects throughout | 432 |
the state; | 433 |
(2) The extent to which the projects, when considered | 434 |
together, represent different types of public construction | 435 |
projects, such as new construction, building renovation, and | 436 |
infrastructure replacement; will have different uses; are of | 437 |
different sizes; and will utilize different methods of | 438 |
construction delivery. | 439 |
(B) To be eligible for designation as a Construction Reform | 440 |
Demonstration Project by the Chancellor, the state institution of | 441 |
higher education proposing the project shall demonstrate all of | 442 |
the following to the Chancellor: | 443 |
(1) The project is amenable to the use of, and would make use | 444 |
of, any of the alternative methods of construction delivery | 445 |
described in division (C) of this section. | 446 |
(2) The state institution of higher education has a | 447 |
comprehensive, credible funding plan that does not rely on any | 448 |
subsequent state capital money. | 449 |
(3) The state institution of higher education has satisfied | 450 |
all internal requirements of the state institution of higher | 451 |
education that are necessary to allow bidding on the project to | 452 |
begin before the end of fiscal year 2010. | 453 |
(4) The state institution of higher education has a | 454 |
reasonable plan for meeting or exceeding the EDGE Contracting Goal | 455 |
for the project, as determined in accordance with division (D)(1) | 456 |
of this section, through the expected provision of contracts to | 457 |
qualified EDGE business enterprises. | 458 |
(5) The project will qualify for LEED certification. | 459 |
(C)(1) Subject to division (C)(2) of this section, each state | 460 |
institution of higher education undertaking a Construction Reform | 461 |
Demonstration Project designated by the Chancellor under division | 462 |
(A) of this section shall, notwithstanding any law to the | 463 |
contrary, utilize one or more of the following alternative methods | 464 |
of construction delivery to develop the project: | 465 |
(a) Construction manager at risk. For purposes of this | 466 |
section, "construction manager at risk" means a person with | 467 |
substantial discretion and authority to plan, coordinate, manage, | 468 |
direct, and construct all phases of a project for the | 469 |
construction, demolition, alteration, repair, or reconstruction of | 470 |
any public building, structure, or other improvement and who | 471 |
provides the state institution of higher education a guaranteed | 472 |
maximum price utilizing an open book pricing method, wherein the | 473 |
construction manager at risk provides the state institution of | 474 |
higher education all books, records, documents, and other data in | 475 |
its possession related to itself, its subcontractors, and material | 476 |
suppliers pertaining to the bidding, pricing, or performance of a | 477 |
construction management contract. The construction manager at risk | 478 |
shall be selected using a qualifications based selection process, | 479 |
including best value criteria. "Best value criteria" includes | 480 |
technical design, technical approach, quality of proposed | 481 |
personnel, management plan, or other factors that are determined | 482 |
to derive or offer the greatest value to the state institution of | 483 |
higher education. | 484 |
(b) Design build. For purposes of this section, "design | 485 |
build" means services that form an integrated delivery system for | 486 |
which a person is responsible to a state institution of higher | 487 |
education for both the design and construction, demolition, | 488 |
alteration, repair, or reconstruction of a public improvement. The | 489 |
design-builder shall be selected using a qualifications based | 490 |
selection process, including best value criteria, and using a | 491 |
bridging design delivery in which the state institution of higher | 492 |
education utilizes a criteria or concept architect to develop the | 493 |
program of requirements and the preliminary project scope, and to | 494 |
validate that the state institution of higher education's design | 495 |
intent is implemented. | 496 |
(c) General Contracting. For purposes of this section, | 497 |
"general contracting" means contracting that is exempt from the | 498 |
requirement of Chapter 153. of the Revised Code to award multiple | 499 |
prime contracts for a project up to $600,000 in total project | 500 |
value. | 501 |
(d) Design Assist. For purposes of this section, "design | 502 |
assist" means the procurement method by which, prior to completion | 503 |
of design, a construction contract may be awarded on a best value | 504 |
basis pursuant to which a contractor provides design assistance to | 505 |
the architect or engineer of record through a design professional | 506 |
separately retained by the contractor. A design assist method also | 507 |
may be used in conjunction with any of the other construction | 508 |
delivery methods set forth in division (C) of this section. | 509 |
(2) In developing their Construction Demonstration Reform | 510 |
Projects, the state institutions of higher education are not | 511 |
exempt from the applicable provisions of law concerning any of the | 512 |
following: | 513 |
(a) Prevailing wage; | 514 |
(b) Bonding; | 515 |
(c) EDGE; | 516 |
(d) Retainage; | 517 |
(e) Prompt pay; | 518 |
(f) Equal employment opportunity and affirmative action | 519 |
construction compliance; | 520 |
(g) Domestic steel; | 521 |
(h) Public notice and advertising. | 522 |
(D)(1) Each state institution of higher education undertaking | 523 |
a Construction Reform Demonstration Project designated by the | 524 |
Chancellor shall use best efforts to seek to maximize EDGE | 525 |
business enterprise contracting on the project, based upon | 526 |
percentage goals determined as follows: | 527 |
(a) For each project, the Equal Opportunity Division of the | 528 |
Department of Administrative Services shall determine the | 529 |
Demonstration EDGE Percentage by taking into consideration the | 530 |
percentage goal stated in the Technical Assistance Guide for | 531 |
Federal Construction Contracts for the county in which the project | 532 |
will be located and any other factors deemed relevant by the | 533 |
Division. | 534 |
(b) For each project, the Division shall apply the | 535 |
Demonstration EDGE Percentage to the total project cost to | 536 |
establish the project's EDGE Contracting Goal. | 537 |
(2) All business enterprises certified as minority business | 538 |
enterprises under the laws of this state as of the effective date | 539 |
of this section shall, for purposes of contracting on any of the | 540 |
Construction Reform Demonstration Projects, be considered EDGE | 541 |
business enterprises. | 542 |
(3) The Division shall assist state institutions of higher | 543 |
education in maximizing the utilization of EDGE contractors on | 544 |
Construction Reform Demonstration projects, as follows: | 545 |
(a) At each of the following EDGE compliance check points, | 546 |
the Division shall certify that the project is in reasonable | 547 |
attainment of the EDGE contracting goal for the project: | 548 |
(i) Prior to each contract being awarded, based on the | 549 |
submission of a reasonable, credible plan for meeting the goal; | 550 |
(ii) Once monthly for each contract awarded for work on the | 551 |
project. | 552 |
(b) In determining whether certification under division | 553 |
(D)(3)(a) of this section is warranted, the Division may undertake | 554 |
onsite inspections and may review any contractor records related | 555 |
to the project that it deems necessary. | 556 |
(c) No payment to a contractor shall be made in the absence | 557 |
of a certification required by division (D)(3)(a) of this section. | 558 |
(d) The Division shall establish a stakeholder advisory | 559 |
panel, which shall include two representatives of the Ohio | 560 |
Legislative Black Caucus, two minority contractors, and the | 561 |
Chancellor, to consult with and advise the Division regarding its | 562 |
preparation of regular reports to the Governor, the House of | 563 |
Representatives, and the Senate regarding the satisfaction of EDGE | 564 |
contracting goals on the Construction Reform Demonstration | 565 |
Projects. The panel shall also advise the Division on strategies | 566 |
for maximizing participation of EDGE contractors and ways that the | 567 |
Division could provide problem-solving assistance to the state | 568 |
institutions of higher education undertaking a Construction Reform | 569 |
Demonstration Project and the contractors on the projects to | 570 |
advance the achievement of EDGE contracting goals on those | 571 |
projects. | 572 |
(4) The state institutions of higher education undertaking a | 573 |
Construction Reform Demonstration Project shall pay to the | 574 |
Department of Administrative Services, for staff and other | 575 |
expenses associated with the Division's responsibilities under | 576 |
division (D) of this section, an aggregate amount equal to | 577 |
$150,000 per year in each year in which any of the projects | 578 |
remains uncompleted. The portion of the $150,000 to be paid by any | 579 |
one of the state institutions of higher education with projects | 580 |
underway during that year shall be based on the expenditures of | 581 |
each project in that year compared with the other projects, all as | 582 |
determined by the Division. | 583 |
(E) The state institutions of higher education that are | 584 |
undertaking a Construction Reform Demonstration Project shall | 585 |
cooperate with and provide the Chancellor with all requested | 586 |
information in order to facilitate the Chancellor's study of the | 587 |
cost effectiveness and efficiencies associated with the use of the | 588 |
alternative construction delivery methods. | 589 |
The Chancellor shall prepare semi-annual reports of the | 590 |
Chancellor's findings and a final report. A copy of each report | 591 |
shall be submitted to the Governor, the House of Representatives, | 592 |
and the Senate. | 593 |
The state institutions of higher education may, at their | 594 |
discretion and in consultation with the Chancellor, transfer funds | 595 |
to the Board of Regents to assist in covering the costs associated | 596 |
with the Chancellor's study and the preparation of the reports. | 597 |
(F) This section shall expire on the date that all of the | 598 |
Construction Reform Demonstration Projects have been completed or | 599 |
on January 1, 2014, whichever is later. | 600 |
Section 9. A school district may seek a delay, until fiscal | 601 |
year 2012, of the requirement to implement all-day kindergarten | 602 |
for all students in that district. The Superintendent of Public | 603 |
Instruction shall grant the requested delay, which may be a | 604 |
request affecting some or all students in the district, upon the | 605 |
submission of a request for such a delay which provides: | 606 |
(A) A resolution from the school district board of education | 607 |
requesting the delay, providing its justification for seeking such | 608 |
a delay; and | 609 |
(B) The submission of a plan for the full implementation of | 610 |
all-day kindergarten in 2012. | 611 |
Section 10. Notwithstanding sections 4141.10 and 4141.11 of | 612 |
the Revised Code, on the effective date of the amendment of | 613 |
Section 273.10 of Am. Sub. H.B. 1 of the 128th General Assembly, | 614 |
or as soon as possible thereafter, and on July 1, 2010, or as soon | 615 |
as possible thereafter, the Director of Budget and Management | 616 |
shall transfer $1,000,000 cash from the Unemployment Compensation | 617 |
Special Administrative Fund (Fund 4A90) used by the Department of | 618 |
Job and Family Services to the General Revenue Fund. | 619 |
Section 11. The amendment by this act of sections 5747.02 and | 620 |
5747.056 of the Revised Code provides for or is essential to the | 621 |
implementation of a tax levy. Therefore, under Ohio Constitution, | 622 |
Article II, Section 1d, the amendment is not subject to the | 623 |
referendum and goes into immediate effect when this act becomes | 624 |
law. | 625 |
Section 12. The amendment by this act of Sections 265.10, | 626 |
273.10, and 335.10 of Am. Sub. H.B. 1 of the 128th General | 627 |
Assembly and Sections 6, 7, 10, 11, and 12 of this act are exempt | 628 |
from the referendum under Ohio Constitution, Article II, Section | 629 |
1d and section 1.471 of the Revised Code and therefore go into | 630 |
immediate effect when this act becomes law. | 631 |