| Sec. 1531.26. There is hereby created in the state treasury | 34 |
|
the nongame and endangered wildlife fund, which shall consist of | 35 |
|
moneys paid into it by the tax commissioner under section 5747.113 | 36 |
|
of the Revised Code, moneys deposited in the fund from the | 37 |
|
issuance of wildlife conservation license plates under section | 38 |
|
4503.57 of the Revised Code, moneys deposited in the fund from the | 39 |
|
issuance of bald eagle license plates under section 4503.572 of | 40 |
|
the Revised Code, moneys credited to the fund under section | 41 |
|
1533.151 of the Revised Code, and contributions made directly to | 42 |
|
it. Any person may contribute directly to the fund in addition to | 43 |
or independently of the income tax refund contribution system | 44 |
|
established in section 5747.113 of the Revised Code. Moneys in the | 45 |
|
fund shall be disbursed pursuant to vouchers approved by the | 46 |
|
director of natural resources for use by the division of wildlife | 47 |
|
solely for the purchase, management, preservation, propagation, | 48 |
|
protection, and stocking of wild animals that are not commonly | 49 |
|
taken for sport or commercial purposes, including the acquisition | 50 |
|
of title and easements to lands, biological investigations, law | 51 |
|
enforcement, production of educational materials, sociological | 52 |
|
surveys, habitat development, and personnel and equipment costs; | 53 |
|
and for carrying out section 1531.25 of the Revised Code. Moneys | 54 |
|
in the fund also may be used to promote and develop nonconsumptive | 55 |
|
wildlife recreational opportunities involving wild animals. Moneys | 56 |
|
in the fund from the issuance of bald eagle license plates under | 57 |
|
section 4503.572 of the Revised Code shall be expended by the | 58 |
|
division only to pay the costs of acquiring, developing, and | 59 |
|
restoring habitat for bald eagles within this state. Moneys in the | 60 |
|
fund from any other source also may be used to pay the costs of | 61 |
|
acquiring, developing, and restoring habitat for bald eagles | 62 |
|
within this state. | 63 |
| All investment earnings of the fund shall be credited to the | 64 |
|
fund. Subject to the approval of the director, the chief of the | 65 |
|
division of wildlife may enter into agreements that the chief | 66 |
|
considers appropriate to obtain additional moneys for the | 67 |
|
protection of nongame native wildlife under the "Endangered | 68 |
|
Species Act of 1973," 87 Stat. 884, 16 U.S.C.A. 1541-1543, as | 69 |
|
amended, and the "Fish and Wildlife Conservation Act of 1980," 94 | 70 |
|
Stat. 1322, 16 U.S.C.A. 2901-2911, as amended. Moneys appropriated | 71 |
|
from the fund are not intended to replace other moneys | 72 |
|
appropriated for these purposes. | 73 |
| Sec. 5101.98. (A) There is hereby created in the state | 74 |
|
treasury the military injury relief fund, which shall consist of | 75 |
|
money contributed to it under section 5747.113 of the Revised | 76 |
|
Code, of incentive grants authorized by the "Jobs for Veterans | 77 |
|
Act," 116 Stat. 2033 (2002), and of contributions made directly to | 78 |
|
it. Any person or entity may contribute directly to the fund in | 79 |
addition to or independently of the income tax refund contribution | 80 |
|
system established in section 5747.113 of the Revised Code. | 81 |
| (B) Upon application, the director of job and family services | 82 |
|
shall grant money in the fund to individuals injured while in | 83 |
|
active service as a member of the armed forces of the United | 84 |
|
States while serving under operation Iraqi freedom, operation new | 85 |
|
dawn, or operation enduring freedom and to individuals diagnosed | 86 |
|
with post-traumatic stress disorder while serving, or after having | 87 |
|
served, in operation Iraqi freedom, operation new dawn, or | 88 |
|
operation enduring freedom. | 89 |
| (B) Each year, the executive director of the state emergency | 121 |
|
management agency created under section 5502.22 of the Revised | 122 |
|
Code shall make one or more grants to the American red cross | 123 |
|
greater Columbus chapter from money appropriated for that purpose | 124 |
|
from the American red cross Ohio disaster response readiness and | 125 |
|
preparedness fund. Grants shall be used by the American red cross | 126 |
|
chapters in Ohio that have entered into a statement of | 127 |
|
understanding with the state emergency management agency for | 128 |
|
planning, for the implementation of programs to assist in disaster | 129 |
|
preparedness and response throughout this state, and for the costs | 130 |
|
of administering those programs. The American red cross greater | 131 |
|
Columbus chapter, on behalf of American red cross chapters in | 132 |
|
Ohio, shall submit to the executive director its plan for the use | 133 |
|
of any grants received under this section within sixty days after | 134 |
|
the effective date of any section of law appropriating money from | 135 |
|
the fund for the purpose of such grants. | 136 |
| Sec. 5747.113. (A)(1) Any taxpayer claiming a refund under | 142 |
|
section 5747.11 of the Revised Code who wishes to contribute any | 143 |
|
part of the taxpayer's refund to the natural areas and preserves | 144 |
|
fund created in section 1517.11 of the Revised Code, the nongame | 145 |
|
and endangered wildlife fund created in section 1531.26 of the | 146 |
|
Revised Code, the military injury relief fund created in section | 147 |
|
5101.98 of the Revised Code, the Ohio historical society income | 148 |
|
tax contribution fund created in section 149.308 of the Revised | 149 |
|
Code, or all of those funds may designate on the taxpayer's income | 150 |
|
tax return the amount that the taxpayer wishes to contribute to | 151 |
the fund or funds. A | 152 |
| (2) For taxable years beginning in 2011 or thereafter, a | 153 |
|
taxpayer who wishes to contribute to the American red cross Ohio | 154 |
|
disaster response readiness and preparedness fund created in | 155 |
|
section 5502.23 of the Revised Code may do so by contributing any | 156 |
|
part of the taxpayer's refund or by increasing the payment | 157 |
|
required to accompany the taxpayer's annual return under section | 158 |
|
5747.08 of the Revised Code. A taxpayer shall designate on the | 159 |
|
taxpayer's income tax return the amount the taxpayer wishes to | 160 |
|
contribute to the fund, provided that the amount contributed shall | 161 |
|
be at least one dollar. If a taxpayer elects to increase a payment | 162 |
|
required to accompany the taxpayer's annual return and the | 163 |
|
taxpayer fails to remit the full amount of the contribution, the | 164 |
|
amount of the contribution shall be reduced accordingly. In no | 165 |
|
case shall a contribution under this division operate to reduce | 166 |
|
the combined amount of the state and school district income taxes | 167 |
|
shown to be due on a taxpayer's annual return. | 168 |
| (3) A designated contribution of any part of a refund is | 169 |
|
irrevocable upon the filing of the return and shall be made in the | 170 |
|
full amount designated if the refund found due the taxpayer upon | 171 |
|
the initial processing of the taxpayer's return, after any | 172 |
|
deductions including those required by section 5747.12 of the | 173 |
|
Revised Code, is greater than or equal to the designated | 174 |
|
contribution. If the refund due as initially determined is less | 175 |
|
than the designated contribution, the contribution shall be made | 176 |
|
in the full amount of the refund. The tax commissioner shall | 177 |
|
subtract the amount of the contribution from the amount of the | 178 |
|
refund initially found due the taxpayer and shall certify the | 179 |
|
difference to the director of budget and management and treasurer | 180 |
|
of state for payment to the taxpayer in accordance with section | 181 |
|
5747.11 of the Revised Code. For the purpose of any subsequent | 182 |
|
determination of the taxpayer's net tax payment, the contribution | 183 |
|
shall be considered a part of the refund paid to the taxpayer. | 184 |
| (B) The tax commissioner shall provide a space on the income | 185 |
|
tax return form in which a taxpayer may indicate that the taxpayer | 186 |
|
wishes to make a donation in accordance with this section. The tax | 187 |
|
commissioner shall also print in the instructions accompanying the | 188 |
|
income tax return form a description of the purposes for which the | 189 |
|
natural areas and preserves fund, the nongame and endangered | 190 |
wildlife fund, the military injury relief fund, and the Ohio | 191 |
|
historical society income tax contribution fund, and the American | 192 |
|
red cross Ohio disaster response readiness and preparedness fund | 193 |
were created and the use of moneys from the income tax refund | 194 |
|
contribution system established in this section. No person shall | 195 |
|
designate on the person's income tax return any part of a refund | 196 |
|
claimed under section 5747.11 of the Revised Code as a | 197 |
|
contribution to any fund other than the natural areas and | 198 |
|
preserves fund, the nongame and endangered wildlife fund, the | 199 |
military injury relief fund, or the Ohio historical society income | 200 |
|
tax contribution fund, or the American red cross Ohio disaster | 201 |
|
response readiness and preparedness fund. | 202 |
(C) The money collected under the income tax refund | 203 |
|
contribution system established in this section shall be deposited | 204 |
|
by the tax commissioner into the natural areas and preserves fund, | 205 |
|
the nongame and endangered wildlife fund, the military injury | 206 |
relief fund, and the Ohio historical society income tax | 207 |
|
contribution fund, and the American red cross Ohio disaster | 208 |
|
response readiness and preparedness fund in the amounts designated | 209 |
|
on the tax returns. | 210 |
| (D) No later than the thirtieth day of September each year, | 211 |
|
the tax commissioner shall determine the total amount contributed | 212 |
|
to each fund under this section during the preceding eight months, | 213 |
|
any adjustments to prior months, and the cost to the department of | 214 |
|
taxation of administering the income tax refund contribution | 215 |
|
system during that eight-month period. The commissioner shall make | 216 |
|
an additional determination no later than the thirty-first day of | 217 |
|
January of each year of the total amount contributed to each fund | 218 |
|
under this section during the preceding four calendar months, any | 219 |
|
adjustments to prior years made during that four-month period, and | 220 |
|
the cost to the department of taxation of administering the income | 221 |
|
tax contribution system during that period. The cost of | 222 |
|
administering the income tax contribution system shall be | 223 |
|
certified by the tax commissioner to the director of budget and | 224 |
management, who shall transfer an amount equal to one-fourth | 225 |
one-fifth of such administrative costs from each of the natural | 226 |
areas and preserves fund, one-fourth of such costs from the | 227 |
nongame and endangered wildlife fund, one-fourth of such costs | 228 |
from the military injury relief fund, and one-fourth of such costs | 229 |
from the Ohio historical society income tax contribution fundfive | 230 |
funds to the litter control and natural resource taxincome tax | 231 |
|
contribution administration fund, which is hereby created, | 232 |
|
provided that the moneys that the department receives to pay the | 233 |
cost of administering the income tax refund contribution system in | 234 |
|
any year shall not exceed two and one-half per cent of the total | 235 |
|
amount contributed under that system during that year. | 236 |
| (E)(1) The director of natural resources, in January of every | 237 |
|
odd-numbered year, shall report to the general assembly on the | 238 |
effectiveness of the income tax refund contribution system as it | 239 |
|
pertains to the natural areas and preserves fund and the nongame | 240 |
and endangered wildlife fund. The report shall include the amount | 241 |
of money contributed to each fund in each of the previous five | 242 |
years, the amount of money contributed directly to each fund in | 243 |
addition to or independently of the income tax refund contribution | 244 |
system in each of the previous five years, and the purposes for | 245 |
which the money was expended. | 246 |
| (2) The director of job and family services and the director | 247 |
|
of the Ohio historical society, in January of every odd-numbered | 248 |
|
year, each shall report to the general assembly on the | 249 |
effectiveness of the income tax refund contribution system as it | 250 |
|
pertains to the military injury relief fund and the Ohio | 251 |
historical society income tax contribution fund, respectively. The | 252 |
report shall include the amount of money contributed to the fund | 253 |
in each of the previous five years, the amount of money | 254 |
contributed directly to the fund in addition to or independently | 255 |
of the income tax refund contribution system in each of the | 256 |
previous five years, and the purposes for which the money was | 257 |
expended. | 258 |