Sec. 4139.03. The apprenticeship council may
establish | 15 |
minimum standards for apprenticeship programs and may formulate | 16 |
policies and issue rules as may be
necessary to carry out the | 17 |
purpose of sections 4139.01
to 4139.06 of the
Revised Code. If the | 18 |
council adopts minimum standards for apprenticeship programs, the | 19 |
council shall not impose any requirements to specify apprentice to | 20 |
journeyperson ratios that are stricter than those requirements | 21 |
specified in regulations adopted by the United States secretary of | 22 |
labor pursuant to the "National Apprenticeship Act," 50 Stat. 664, | 23 |
29 U.S.C. 50, as amended. In adopting those standards, the council | 24 |
shall not prescribe requirements that discriminate against an | 25 |
employer that operates an open or merit shop, unless the council | 26 |
is required to adopt such a requirement to comply with the | 27 |
regulations adopted by the United States secretary of labor | 28 |
pursuant to the "National Apprenticeship Act," 50 State. 664, 29 | 29 |
U.S.C. 50, as amended. The council shall determine the date and | 30 |
place of its meetings
and shall prescribe its own rules of | 31 |
procedure. | 32 |
Sec. 5747.08. An annual return with respect to the tax
| 56 |
imposed by section 5747.02 of the Revised Code and each tax
| 57 |
imposed under Chapter 5748. of the Revised Code shall be made by
| 58 |
every taxpayer for any taxable year for which the taxpayer is
| 59 |
liable for the tax imposed by that section or under that chapter,
| 60 |
unless the total credits allowed under divisions (E), (F), and
(G)
| 61 |
of section 5747.05 of the Revised Code for the year are equal
to
| 62 |
or exceed the tax imposed by section 5747.02 of the Revised
Code,
| 63 |
in which case no return shall be required unless the
taxpayer is
| 64 |
liable for a tax imposed pursuant to Chapter 5748. of
the Revised
| 65 |
Code.
| 66 |
(D)(1)(a) Except as otherwise provided in
division (D)(1)(b)
| 79 |
of this section, any
pass-through entity
may file a single return
| 80 |
on behalf of
one or more of the entity's investors other than an
| 81 |
investor that is a
person subject
to the tax imposed under section
| 82 |
5733.06 of the Revised Code. The single
return shall set forth
the
| 83 |
name, address, and social security number
or other identifying
| 84 |
number of each
of those
pass-through entity investors
and shall
| 85 |
indicate the distributive
share of each of those
pass-through
| 86 |
entity investor's income
taxable in this state
in accordance with
| 87 |
sections 5747.20 to
5747.231 of the
Revised
Code. Such
| 88 |
pass-through entity investors
for whom the pass-through entity
| 89 |
elects to file a single return
are not entitled to the exemption
| 90 |
or credit provided for by
sections 5747.02 and 5747.022 of the
| 91 |
Revised
Code; shall calculate
the tax
before business credits at
| 92 |
the highest rate of tax set
forth in
section 5747.02 of the
| 93 |
Revised
Code for the taxable year
for
which the return is filed;
| 94 |
and are entitled to only their
distributive share of the business
| 95 |
credits as defined in
division
(D)(2) of this
section. A single
| 96 |
check drawn by the pass-through
entity shall
accompany
the return
| 97 |
in full payment of the tax due, as shown on the single return,
for
| 98 |
such investors, other than investors who are persons
subject to
| 99 |
the tax imposed under section 5733.06 of the
Revised Code.
| 100 |
(c) Nothing in division
(D) of this section precludes
the
| 111 |
tax
commissioner from requiring such investors to file the
| 112 |
return
and
make the payment of taxes and related interest,
| 113 |
penalty, and
interest penalty required by this section or
section | 114 |
5747.02,
5747.09, or 5747.15 of the
Revised Code. Nothing in | 115 |
division
(D)
of this section shall be
construed to provide to | 116 |
such an investor
or pass-through entity
any additional deduction | 117 |
or credit, other
than the credit
provided by division (J) of
this | 118 |
section, solely
on account of the entity's filing a return
in | 119 |
accordance with this
section. Such a pass-through entity also
| 120 |
shall make the filing
and
payment of estimated taxes on behalf | 121 |
of the pass-through
entity
investors other than an
investor that | 122 |
is a person subject
to the
tax imposed under section 5733.06
of | 123 |
the Revised Code.
| 124 |
(3) The election provided for under division
(D) of this
| 156 |
section applies
only to the taxable year for which the election is
| 157 |
made by the
pass-through entity. Unless the tax commissioner
| 158 |
provides
otherwise, this election, once made, is binding and
| 159 |
irrevocable
for the taxable year for which the election is made.
| 160 |
Nothing in
this division shall be construed to provide for any
| 161 |
deduction or
credit that would not be allowable if a nonresident
| 162 |
pass-through
entity investor were to file an annual return.
| 163 |
(4) If a pass-through entity makes the election provided
for
| 164 |
under division (D) of this
section, the pass-through entity shall
| 165 |
be liable for any
additional taxes, interest, interest penalty, or
| 166 |
penalties imposed by this
chapter
if the tax
commissioner
finds
| 167 |
that
the single return does
not reflect the
correct tax
due by
the
| 168 |
pass-through
entity investors
covered by that
return. Nothing in
| 169 |
this
division shall be
construed to limit or
alter the liability,
| 170 |
if
any, imposed on
pass-through entity
investors for unpaid or
| 171 |
underpaid taxes,
interest, interest
penalty, or penalties as a
| 172 |
result of the
pass-through entity's
making the election provided
| 173 |
for under
division (D) of this
section.
For the purposes of
| 174 |
division
(D) of
this section,
"correct tax due" means the tax that
| 175 |
would have been
paid by the
pass-through entity had the single
| 176 |
return been filed
in a manner
reflecting
the tax
commissioner's
| 177 |
findings. Nothing
in
division (D) of this section
shall be
| 178 |
construed to make or hold
a
pass-through entity liable
for tax
| 179 |
attributable to a
pass-through
entity investor's
income
from a
| 180 |
source other than the
pass-through
entity electing
to file
the
| 181 |
single return.
| 182 |
(E) If a husband and wife file a joint federal income tax
| 183 |
return for a taxable year, they shall file a joint return under
| 184 |
this section for that taxable year, and their liabilities are
| 185 |
joint and several, but, if the federal income tax liability of
| 186 |
either spouse is determined on a separate federal income tax
| 187 |
return, they shall file separate returns under this section.
| 188 |
If either spouse is not required to file a federal income
tax
| 189 |
return and either or both are required to file a return
pursuant
| 190 |
to this chapter, they may elect to file separate or
joint returns,
| 191 |
and, pursuant to that election, their liabilities are
separate or
| 192 |
joint and several. If a husband and wife file
separate returns
| 193 |
pursuant to this chapter, each must claim the taxpayer's
own
| 194 |
exemption, but not both, as authorized under
section
5747.02 of
| 195 |
the Revised Code on the taxpayer's own
return.
| 196 |
(G) Each return or notice required to be filed under this
| 205 |
section shall be made and filed as required by section 5747.04 of
| 206 |
the Revised Code, on or before the fifteenth day of April of each
| 207 |
year, on forms that the tax commissioner shall prescribe,
together
| 208 |
with remittance made payable to the treasurer of state
in the
| 209 |
combined amount of the state and all school district
income taxes
| 210 |
shown to be due on the form, unless the combined amount
shown to
| 211 |
be due is one dollar or less, in which case that amount
need not
| 212 |
be remitted.
| 213 |
Upon good cause shown, the tax commissioner may extend the
| 214 |
period
for filing any notice or return required to be filed under
| 215 |
this
section and may adopt rules relating to extensions. If the
| 216 |
extension results in an extension of time for the payment of any
| 217 |
state or school district income tax liability with respect to
| 218 |
which the return is filed, the taxpayer shall pay at the time the
| 219 |
tax liability is paid an amount of interest computed at the rate
| 220 |
per annum prescribed by section 5703.47 of the Revised Code on
| 221 |
that liability from the time that payment is due without
extension
| 222 |
to the time of actual payment. Except as
provided in section
| 223 |
5747.132 of the Revised Code, in
addition to all
other interest
| 224 |
charges and penalties, all taxes imposed under this chapter
or
| 225 |
Chapter 5748. of the
Revised
Code and remaining
unpaid after they
| 226 |
become due, except combined amounts due of one
dollar or less,
| 227 |
bear interest at the rate per annum prescribed by
section 5703.47
| 228 |
of the Revised Code until paid or until the day an
assessment is
| 229 |
issued under section 5747.13 of the Revised Code, whichever
| 230 |
occurs
first.
| 231 |
(H) If any report, claim, statement, or other document
| 240 |
required to be filed, or any payment required to be made, within
a
| 241 |
prescribed period or on or before a prescribed date under this
| 242 |
chapter is delivered after that period or that date by United
| 243 |
States mail to the agency, officer, or office with which the
| 244 |
report, claim,
statement, or other document is required to be
| 245 |
filed, or to which the payment is required to be made, the date
of
| 246 |
the postmark stamped on the cover in which the report, claim,
| 247 |
statement, or other document, or payment is mailed shall be
deemed
| 248 |
to be the date of delivery or the date of payment.
| 249 |
(J) If, in accordance
with division (D) of this
section, a
| 263 |
pass-through entity elects to file a single return
and if any
| 264 |
investor is required to file the return and make the
payment of
| 265 |
taxes required by this chapter on account of the
investor's other
| 266 |
income that is not included in a single return
filed by a
| 267 |
pass-through entity, the investor is entitled to a
refundable
| 268 |
credit equal to the investor's proportionate share of
the tax paid
| 269 |
by the pass-through entity on behalf of the
investor. The
investor
| 270 |
shall claim the credit for the
investor's taxable year in
which or
| 271 |
with which ends the taxable
year of the pass-through
entity.
| 272 |
Nothing in this chapter shall
be construed to allow any
credit
| 273 |
provided in this chapter to be
claimed more than once. For
the
| 274 |
purposes of computing any
interest, penalty, or interest
penalty,
| 275 |
the investor shall be
deemed to have paid the refundable
credit
| 276 |
provided by this
division on the day that the pass-through
entity
| 277 |
paid the
estimated tax or the tax giving rise to the
credit.
| 278 |
(K) The tax commissioner shall ensure that each return
| 279 |
required to be filed under this section includes a box that the
| 280 |
taxpayer may check to authorize a paid tax preparer who prepared
| 281 |
the return to communicate with the department of taxation about
| 282 |
matters pertaining to the return. The return or instructions
| 283 |
accompanying the return shall indicate that by checking the box
| 284 |
the taxpayer authorizes the department of taxation to contact the
| 285 |
preparer concerning questions that arise during the processing of
| 286 |
the return and authorizes the preparer only to provide the
| 287 |
department with information that is missing from the return, to
| 288 |
contact the department for information about the processing of the
| 289 |
return or the status of the taxpayer's refund or payments, and to
| 290 |
respond to notices about mathematical errors, offsets, or return
| 291 |
preparation that the taxpayer has received from the department and
| 292 |
has shown to the preparer.
| 293 |
Sec. 5747.81. (A)(1) For the purpose of developing and | 294 |
maintaining a highly
qualified workforce and thereby to improve | 295 |
the economic welfare of
all Ohioans, an individual who, on or | 296 |
after the effective
date
of the enactment of this section, | 297 |
completes an
apprenticeship program registered with the | 298 |
apprenticeship counsel
created by section 4139.02 of the Revised | 299 |
Code is
allowed a
credit
against
the tax imposed by section | 300 |
5747.02 of
the
Revised Code.
The credit
shall equal the | 301 |
individual's net tax
liability after application
of all credits | 302 |
identified in section
5747.98 of the Revised Code
preceding the | 303 |
credit authorized by
this section.
The individual shall
claim | 304 |
the credit for the
individual's taxable
year in which the | 305 |
individual's credit
application was approved and in each of the | 306 |
succeeding five
taxable years. | 307 |
(2) An individual is liable to the state for credit taken
| 308 |
with respect to an apprenticeship program, and forfeits
unused | 309 |
credit, if the
individual has been allowed the
credit for
five | 310 |
or fewer of the
individual's taxable years and the
individual | 311 |
is
a nonresident of
Ohio.
Any
amount for which an
individual | 312 |
is
liable under this division
may
be collected by
assessment | 313 |
under
section 5747.13 of the
Revised
Code, and shall be
| 314 |
considered as
taxes imposed under
section
5747.02 of the | 315 |
Revised
Code. | 316 |
(B) Within one year after completing the apprenticeship | 317 |
program,
an individual shall
apply for a credit to the director | 318 |
of job and family services on a form approved by the
director and | 319 |
shall submit any documents required by the
director. If the | 320 |
individual qualifies for a credit, the
director shall issue a tax | 321 |
credit certificate to the
individual.
The certificate shall | 322 |
state the individual's name and
social
security number, the date | 323 |
the credit application was
approved,
and the taxable years for | 324 |
which the
credit shall be
claimed. | 325 |
(B) For any credit, except the refundable credits enumerated | 418 |
in
this
section
and
the
credit
granted
under division
(I) of | 419 |
section
5747.08 of
the
Revised
Code, the
amount of the credit | 420 |
for
a
taxable year
shall
not
exceed the tax
due after allowing | 421 |
for any
other credit
that
precedes it in the
order required under | 422 |
this
section. Any
excess
amount of a
particular credit may be | 423 |
carried
forward if
authorized
under the
section creating that | 424 |
credit.
Nothing in
this
chapter
shall be
construed to allow a | 425 |
taxpayer to
claim,
directly
or
indirectly, a
credit more than | 426 |
once for a
taxable
year. | 427 |