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To amend sections 109.572, 5725.98, 5729.98, 5733.01, | 1 |
5733.98, and 5747.98 and to enact section 3310.30 | 2 |
of the Revised Code to authorize nonrefundable tax | 3 |
credits for donations to nonprofit entities | 4 |
providing scholarships to low-income students | 5 |
enrolling in chartered nonpublic schools. | 6 |
Section 1. That sections 109.572, 5725.98, 5729.98, 5733.01, | 7 |
5733.98, and 5747.98 be amended and section 3310.30 of the Revised | 8 |
Code be enacted to read as follows: | 9 |
Sec. 109.572. (A)(1) Upon receipt of a request pursuant to | 10 |
section 121.08, 3301.32, 3301.541, or 3319.39 of the Revised Code, | 11 |
a completed form prescribed pursuant to division (C)(1) of this | 12 |
section, and a set of fingerprint impressions obtained in the | 13 |
manner described in division (C)(2) of this section, the | 14 |
superintendent of the bureau of criminal identification and | 15 |
investigation shall conduct a criminal records check in the manner | 16 |
described in division (B) of this section to determine whether any | 17 |
information exists that indicates that the person who is the | 18 |
subject of the request previously has been convicted of or pleaded | 19 |
guilty to any of the following: | 20 |
(a) A violation of section 2903.01, 2903.02, 2903.03, | 21 |
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, | 22 |
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05, | 23 |
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, | 24 |
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2911.01, | 25 |
2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 2919.24, 2919.25, | 26 |
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05, | 27 |
2925.06, or 3716.11 of the Revised Code, felonious sexual | 28 |
penetration in violation of former section 2907.12 of the Revised | 29 |
Code, a violation of section 2905.04 of the Revised Code as it | 30 |
existed prior to July 1, 1996, a violation of section 2919.23 of | 31 |
the Revised Code that would have been a violation of section | 32 |
2905.04 of the Revised Code as it existed prior to July 1, 1996, | 33 |
had the violation been committed prior to that date, or a | 34 |
violation of section 2925.11 of the Revised Code that is not a | 35 |
minor drug possession offense; | 36 |
(b) A violation of an existing or former law of this state, | 37 |
any other state, or the United States that is substantially | 38 |
equivalent to any of the offenses listed in division (A)(1)(a) of | 39 |
this section. | 40 |
(2) On receipt of a request pursuant to section 5123.081 of | 41 |
the Revised Code with respect to an applicant for employment in | 42 |
any position with the department of developmental disabilities, | 43 |
pursuant to section 5126.28 of the Revised Code with respect to an | 44 |
applicant for employment in any position with a county board of | 45 |
developmental disabilities, or pursuant to section 5126.281 of the | 46 |
Revised Code with respect to an applicant for employment in a | 47 |
direct services position with an entity contracting with a county | 48 |
board for employment, a completed form prescribed pursuant to | 49 |
division (C)(1) of this section, and a set of fingerprint | 50 |
impressions obtained in the manner described in division (C)(2) of | 51 |
this section, the superintendent of the bureau of criminal | 52 |
identification and investigation shall conduct a criminal records | 53 |
check. The superintendent shall conduct the criminal records check | 54 |
in the manner described in division (B) of this section to | 55 |
determine whether any information exists that indicates that the | 56 |
person who is the subject of the request has been convicted of or | 57 |
pleaded guilty to any of the following: | 58 |
(a) A violation of section 2903.01, 2903.02, 2903.03, | 59 |
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, | 60 |
2903.341, 2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03, | 61 |
2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, | 62 |
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, | 63 |
2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, | 64 |
2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, | 65 |
2925.03, or 3716.11 of the Revised Code; | 66 |
(b) An existing or former municipal ordinance or law of this | 67 |
state, any other state, or the United States that is substantially | 68 |
equivalent to any of the offenses listed in division (A)(2)(a) of | 69 |
this section. | 70 |
(3) On receipt of a request pursuant to section 173.27, | 71 |
173.394, 3712.09, 3721.121, or 3722.151 of the Revised Code, a | 72 |
completed form prescribed pursuant to division (C)(1) of this | 73 |
section, and a set of fingerprint impressions obtained in the | 74 |
manner described in division (C)(2) of this section, the | 75 |
superintendent of the bureau of criminal identification and | 76 |
investigation shall conduct a criminal records check with respect | 77 |
to any person who has applied for employment in a position for | 78 |
which a criminal records check is required by those sections. The | 79 |
superintendent shall conduct the criminal records check in the | 80 |
manner described in division (B) of this section to determine | 81 |
whether any information exists that indicates that the person who | 82 |
is the subject of the request previously has been convicted of or | 83 |
pleaded guilty to any of the following: | 84 |
(a) A violation of section 2903.01, 2903.02, 2903.03, | 85 |
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, | 86 |
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05, | 87 |
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31, | 88 |
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11, | 89 |
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, | 90 |
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36, | 91 |
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13, | 92 |
2925.22, 2925.23, or 3716.11 of the Revised Code; | 93 |
(b) An existing or former law of this state, any other state, | 94 |
or the United States that is substantially equivalent to any of | 95 |
the offenses listed in division (A)(3)(a) of this section. | 96 |
(4) On receipt of a request pursuant to section 3701.881 of | 97 |
the Revised Code with respect to an applicant for employment with | 98 |
a home health agency as a person responsible for the care, | 99 |
custody, or control of a child, a completed form prescribed | 100 |
pursuant to division (C)(1) of this section, and a set of | 101 |
fingerprint impressions obtained in the manner described in | 102 |
division (C)(2) of this section, the superintendent of the bureau | 103 |
of criminal identification and investigation shall conduct a | 104 |
criminal records check. The superintendent shall conduct the | 105 |
criminal records check in the manner described in division (B) of | 106 |
this section to determine whether any information exists that | 107 |
indicates that the person who is the subject of the request | 108 |
previously has been convicted of or pleaded guilty to any of the | 109 |
following: | 110 |
(a) A violation of section 2903.01, 2903.02, 2903.03, | 111 |
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, | 112 |
2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03, 2907.04, | 113 |
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.21, | 114 |
2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, | 115 |
2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22, | 116 |
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03, | 117 |
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code or a | 118 |
violation of section 2925.11 of the Revised Code that is not a | 119 |
minor drug possession offense; | 120 |
(b) An existing or former law of this state, any other state, | 121 |
or the United States that is substantially equivalent to any of | 122 |
the offenses listed in division (A)(4)(a) of this section. | 123 |
(5) On receipt of a request pursuant to section 5111.032, | 124 |
5111.033, or 5111.034 of the Revised Code, a completed form | 125 |
prescribed pursuant to division (C)(1) of this section, and a set | 126 |
of fingerprint impressions obtained in the manner described in | 127 |
division (C)(2) of this section, the superintendent of the bureau | 128 |
of criminal identification and investigation shall conduct a | 129 |
criminal records check. The superintendent shall conduct the | 130 |
criminal records check in the manner described in division (B) of | 131 |
this section to determine whether any information exists that | 132 |
indicates that the person who is the subject of the request | 133 |
previously has been convicted of, has pleaded guilty to, or has | 134 |
been found eligible for intervention in lieu of conviction for any | 135 |
of the following, regardless of the date of the conviction, the | 136 |
date of entry of the guilty plea, or the date the person was found | 137 |
eligible for intervention in lieu of conviction: | 138 |
(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03, | 139 |
2903.04, 2903.041, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16, | 140 |
2903.21, 2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05, | 141 |
2905.11, 2905.12, 2907.02, 2907.03, 2907.04, 2907.05, 2907.06, | 142 |
2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, 2907.24, | 143 |
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02, | 144 |
2909.03, 2909.04, 2909.05, 2909.22, 2909.23, 2909.24, 2911.01, | 145 |
2911.02, 2911.11, 2911.12, 2911.13, 2913.02, 2913.03, 2913.04, | 146 |
2913.05, 2913.11, 2913.21, 2913.31, 2913.32, 2913.40, 2913.41, | 147 |
2913.42, 2913.43, 2913.44, 2913.441, 2913.45, 2913.46, 2913.47, | 148 |
2913.48, 2913.49, 2913.51, 2917.01, 2917.02, 2917.03, 2917.11, | 149 |
2917.31, 2919.12, 2919.22, 2919.23, 2919.24, 2919.25, 2921.03, | 150 |
2921.11, 2921.13, 2921.34, 2921.35, 2921.36, 2923.01, 2923.02, | 151 |
2923.03, 2923.12, 2923.13, 2923.161, 2923.32, 2925.02, 2925.03, | 152 |
2925.04, 2925.05, 2925.06, 2925.11, 2925.13, 2925.14, 2925.22, | 153 |
2925.23, 2927.12, or 3716.11 of the Revised Code, felonious sexual | 154 |
penetration in violation of former section 2907.12 of the Revised | 155 |
Code, a violation of section 2905.04 of the Revised Code as it | 156 |
existed prior to July 1, 1996, a violation of section 2919.23 of | 157 |
the Revised Code that would have been a violation of section | 158 |
2905.04 of the Revised Code as it existed prior to July 1, 1996, | 159 |
had the violation been committed prior to that date; | 160 |
(b) A violation of an existing or former municipal ordinance | 161 |
or law of this state, any other state, or the United States that | 162 |
is substantially equivalent to any of the offenses listed in | 163 |
division (A)(5)(a) of this section. | 164 |
(6) On receipt of a request pursuant to section 3701.881 of | 165 |
the Revised Code with respect to an applicant for employment with | 166 |
a home health agency in a position that involves providing direct | 167 |
care to an older adult, a completed form prescribed pursuant to | 168 |
division (C)(1) of this section, and a set of fingerprint | 169 |
impressions obtained in the manner described in division (C)(2) of | 170 |
this section, the superintendent of the bureau of criminal | 171 |
identification and investigation shall conduct a criminal records | 172 |
check. The superintendent shall conduct the criminal records check | 173 |
in the manner described in division (B) of this section to | 174 |
determine whether any information exists that indicates that the | 175 |
person who is the subject of the request previously has been | 176 |
convicted of or pleaded guilty to any of the following: | 177 |
(a) A violation of section 2903.01, 2903.02, 2903.03, | 178 |
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, | 179 |
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05, | 180 |
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31, | 181 |
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11, | 182 |
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, | 183 |
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36, | 184 |
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13, | 185 |
2925.22, 2925.23, or 3716.11 of the Revised Code; | 186 |
(b) An existing or former law of this state, any other state, | 187 |
or the United States that is substantially equivalent to any of | 188 |
the offenses listed in division (A)(6)(a) of this section. | 189 |
(7) When conducting a criminal records check upon a request | 190 |
pursuant to section 3319.39 of the Revised Code for an applicant | 191 |
who is a teacher, in addition to the determination made under | 192 |
division (A)(1) of this section, the superintendent shall | 193 |
determine whether any information exists that indicates that the | 194 |
person who is the subject of the request previously has been | 195 |
convicted of or pleaded guilty to any offense specified in section | 196 |
3319.31 of the Revised Code. | 197 |
(8) On receipt of a request pursuant to section 2151.86 of | 198 |
the Revised Code, a completed form prescribed pursuant to division | 199 |
(C)(1) of this section, and a set of fingerprint impressions | 200 |
obtained in the manner described in division (C)(2) of this | 201 |
section, the superintendent of the bureau of criminal | 202 |
identification and investigation shall conduct a criminal records | 203 |
check in the manner described in division (B) of this section to | 204 |
determine whether any information exists that indicates that the | 205 |
person who is the subject of the request previously has been | 206 |
convicted of or pleaded guilty to any of the following: | 207 |
(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03, | 208 |
2903.04, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16, 2903.21, | 209 |
2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05, 2907.02, | 210 |
2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, | 211 |
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, | 212 |
2907.322, 2907.323, 2909.02, 2909.03, 2909.22, 2909.23, 2909.24, | 213 |
2911.01, 2911.02, 2911.11, 2911.12, 2913.49, 2917.01, 2917.02, | 214 |
2919.12, 2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161, | 215 |
2925.02, 2925.03, 2925.04, 2925.05, 2925.06, 2927.12, or 3716.11 | 216 |
of the Revised Code, a violation of section 2905.04 of the Revised | 217 |
Code as it existed prior to July 1, 1996, a violation of section | 218 |
2919.23 of the Revised Code that would have been a violation of | 219 |
section 2905.04 of the Revised Code as it existed prior to July 1, | 220 |
1996, had the violation been committed prior to that date, a | 221 |
violation of section 2925.11 of the Revised Code that is not a | 222 |
minor drug possession offense, two or more OVI or OVUAC violations | 223 |
committed within the three years immediately preceding the | 224 |
submission of the application or petition that is the basis of the | 225 |
request, or felonious sexual penetration in violation of former | 226 |
section 2907.12 of the Revised Code; | 227 |
(b) A violation of an existing or former law of this state, | 228 |
any other state, or the United States that is substantially | 229 |
equivalent to any of the offenses listed in division (A)(8)(a) of | 230 |
this section. | 231 |
(9) Upon receipt of a request pursuant to section 5104.012 or | 232 |
5104.013 of the Revised Code, a completed form prescribed pursuant | 233 |
to division (C)(1) of this section, and a set of fingerprint | 234 |
impressions obtained in the manner described in division (C)(2) of | 235 |
this section, the superintendent of the bureau of criminal | 236 |
identification and investigation shall conduct a criminal records | 237 |
check in the manner described in division (B) of this section to | 238 |
determine whether any information exists that indicates that the | 239 |
person who is the subject of the request has been convicted of or | 240 |
pleaded guilty to any of the following: | 241 |
(a) A violation of section 2903.01, 2903.02, 2903.03, | 242 |
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.22, | 243 |
2903.34, 2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, | 244 |
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, | 245 |
2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, | 246 |
2911.01, 2911.02, 2911.11, 2911.12, 2913.02, 2913.03, 2913.04, | 247 |
2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 2913.31, 2913.32, | 248 |
2913.33, 2913.34, 2913.40, 2913.41, 2913.42, 2913.43, 2913.44, | 249 |
2913.441, 2913.45, 2913.46, 2913.47, 2913.48, 2913.49, 2919.12, | 250 |
2919.22, 2919.24, 2919.25, 2921.11, 2921.13, 2923.01, 2923.12, | 251 |
2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05, 2925.06, or | 252 |
3716.11 of the Revised Code, felonious sexual penetration in | 253 |
violation of former section 2907.12 of the Revised Code, a | 254 |
violation of section 2905.04 of the Revised Code as it existed | 255 |
prior to July 1, 1996, a violation of section 2919.23 of the | 256 |
Revised Code that would have been a violation of section 2905.04 | 257 |
of the Revised Code as it existed prior to July 1, 1996, had the | 258 |
violation been committed prior to that date, a violation of | 259 |
section 2925.11 of the Revised Code that is not a minor drug | 260 |
possession offense, a violation of section 2923.02 or 2923.03 of | 261 |
the Revised Code that relates to a crime specified in this | 262 |
division, or a second violation of section 4511.19 of the Revised | 263 |
Code within five years of the date of application for licensure or | 264 |
certification. | 265 |
(b) A violation of an existing or former law of this state, | 266 |
any other state, or the United States that is substantially | 267 |
equivalent to any of the offenses or violations described in | 268 |
division (A)(9)(a) of this section. | 269 |
(10) Upon receipt of a request pursuant to section 5153.111 | 270 |
of the Revised Code, a completed form prescribed pursuant to | 271 |
division (C)(1) of this section, and a set of fingerprint | 272 |
impressions obtained in the manner described in division (C)(2) of | 273 |
this section, the superintendent of the bureau of criminal | 274 |
identification and investigation shall conduct a criminal records | 275 |
check in the manner described in division (B) of this section to | 276 |
determine whether any information exists that indicates that the | 277 |
person who is the subject of the request previously has been | 278 |
convicted of or pleaded guilty to any of the following: | 279 |
(a) A violation of section 2903.01, 2903.02, 2903.03, | 280 |
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, | 281 |
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05, | 282 |
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, | 283 |
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02, | 284 |
2909.03, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22, | 285 |
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03, | 286 |
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code, | 287 |
felonious sexual penetration in violation of former section | 288 |
2907.12 of the Revised Code, a violation of section 2905.04 of the | 289 |
Revised Code as it existed prior to July 1, 1996, a violation of | 290 |
section 2919.23 of the Revised Code that would have been a | 291 |
violation of section 2905.04 of the Revised Code as it existed | 292 |
prior to July 1, 1996, had the violation been committed prior to | 293 |
that date, or a violation of section 2925.11 of the Revised Code | 294 |
that is not a minor drug possession offense; | 295 |
(b) A violation of an existing or former law of this state, | 296 |
any other state, or the United States that is substantially | 297 |
equivalent to any of the offenses listed in division (A)(10)(a) of | 298 |
this section. | 299 |
(11) On receipt of a request for a criminal records check | 300 |
from an individual pursuant to section 4749.03 or 4749.06 of the | 301 |
Revised Code, accompanied by a completed copy of the form | 302 |
prescribed in division (C)(1) of this section and a set of | 303 |
fingerprint impressions obtained in a manner described in division | 304 |
(C)(2) of this section, the superintendent of the bureau of | 305 |
criminal identification and investigation shall conduct a criminal | 306 |
records check in the manner described in division (B) of this | 307 |
section to determine whether any information exists indicating | 308 |
that the person who is the subject of the request has been | 309 |
convicted of or pleaded guilty to a felony in this state or in any | 310 |
other state. If the individual indicates that a firearm will be | 311 |
carried in the course of business, the superintendent shall | 312 |
require information from the federal bureau of investigation as | 313 |
described in division (B)(2) of this section. The superintendent | 314 |
shall report the findings of the criminal records check and any | 315 |
information the federal bureau of investigation provides to the | 316 |
director of public safety. | 317 |
(12) On receipt of a request pursuant to section 1321.37, | 318 |
1321.53, 1321.531, 1322.03, 1322.031, 3310.30, or 4763.05 of the | 319 |
Revised Code, a completed form prescribed pursuant to division | 320 |
(C)(1) of this section, and a set of fingerprint impressions | 321 |
obtained in the manner described in division (C)(2) of this | 322 |
section, the superintendent of the bureau of criminal | 323 |
identification and investigation shall conduct a criminal records | 324 |
check with respect to any person who has applied for a license, | 325 |
permit, or certification from the department of commerce or a | 326 |
division in the department, or who has been hired by an | 327 |
educational scholarship organization. The superintendent shall | 328 |
conduct the criminal records check in the manner described in | 329 |
division (B) of this section to determine whether any information | 330 |
exists that indicates that the person who is the subject of the | 331 |
request previously has been convicted of or pleaded guilty to any | 332 |
of the following: a violation of section 2913.02, 2913.11, | 333 |
2913.31, 2913.51, or 2925.03 of the Revised Code; any other | 334 |
criminal offense involving theft, receiving stolen property, | 335 |
embezzlement, forgery, fraud, passing bad checks, money | 336 |
laundering, or drug trafficking, or any criminal offense involving | 337 |
money or securities, as set forth in Chapters 2909., 2911., 2913., | 338 |
2915., 2921., 2923., and 2925. of the Revised Code; or any | 339 |
existing or former law of this state, any other state, or the | 340 |
United States that is substantially equivalent to those offenses. | 341 |
(13) On receipt of a request for a criminal records check | 342 |
from the treasurer of state under section 113.041 of the Revised | 343 |
Code or from an individual under section 4701.08, 4715.101, | 344 |
4717.061, 4725.121, 4725.501, 4729.071, 4730.101, 4730.14, | 345 |
4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281, | 346 |
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10, | 347 |
4755.70, 4757.101, 4759.061, 4760.032, 4760.06, 4761.051, | 348 |
4762.031, 4762.06, or 4779.091 of the Revised Code, accompanied by | 349 |
a completed form prescribed under division (C)(1) of this section | 350 |
and a set of fingerprint impressions obtained in the manner | 351 |
described in division (C)(2) of this section, the superintendent | 352 |
of the bureau of criminal identification and investigation shall | 353 |
conduct a criminal records check in the manner described in | 354 |
division (B) of this section to determine whether any information | 355 |
exists that indicates that the person who is the subject of the | 356 |
request has been convicted of or pleaded guilty to any criminal | 357 |
offense in this state or any other state. The superintendent shall | 358 |
send the results of a check requested under section 113.041 of the | 359 |
Revised Code to the treasurer of state and shall send the results | 360 |
of a check requested under any of the other listed sections to the | 361 |
licensing board specified by the individual in the request. | 362 |
(14) On receipt of a request pursuant to section 1121.23, | 363 |
1155.03, 1163.05, 1315.141, 1733.47, or 1761.26 of the Revised | 364 |
Code, a completed form prescribed pursuant to division (C)(1) of | 365 |
this section, and a set of fingerprint impressions obtained in the | 366 |
manner described in division (C)(2) of this section, the | 367 |
superintendent of the bureau of criminal identification and | 368 |
investigation shall conduct a criminal records check in the manner | 369 |
described in division (B) of this section to determine whether any | 370 |
information exists that indicates that the person who is the | 371 |
subject of the request previously has been convicted of or pleaded | 372 |
guilty to any criminal offense under any existing or former law of | 373 |
this state, any other state, or the United States. | 374 |
(15) On receipt of a request for a criminal records check | 375 |
from an appointing or licensing authority under section 3772.07 of | 376 |
the Revised Code, a completed form prescribed under division | 377 |
(C)(1) of this section, and a set of fingerprint impressions | 378 |
obtained in the manner prescribed in division (C)(2) of this | 379 |
section, the superintendent of the bureau of criminal | 380 |
identification and investigation shall conduct a criminal records | 381 |
check in the manner described in division (B) of this section to | 382 |
determine whether any information exists that indicates that the | 383 |
person who is the subject of the request previously has been | 384 |
convicted of or pleaded guilty or no contest to any offense under | 385 |
any existing or former law of this state, any other state, or the | 386 |
United States that is a disqualifying offense as defined in | 387 |
section 3772.07 of the Revised Code or substantially equivalent to | 388 |
such an offense. | 389 |
(16) Not later than thirty days after the date the | 390 |
superintendent receives a request of a type described in division | 391 |
(A)(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11), (12), | 392 |
(14), or (15) of this section, the completed form, and the | 393 |
fingerprint impressions, the superintendent shall send the person, | 394 |
board, or entity that made the request any information, other than | 395 |
information the dissemination of which is prohibited by federal | 396 |
law, the superintendent determines exists with respect to the | 397 |
person who is the subject of the request that indicates that the | 398 |
person previously has been convicted of or pleaded guilty to any | 399 |
offense listed or described in division (A)(1), (2), (3), (4), | 400 |
(5), (6), (7), (8), (9), (10), (11), (12), (14), or (15) of this | 401 |
section, as appropriate. The superintendent shall send the person, | 402 |
board, or entity that made the request a copy of the list of | 403 |
offenses specified in division (A)(1), (2), (3), (4), (5), (6), | 404 |
(7), (8), (9), (10), (11), (12), (14), or (15) of this section, as | 405 |
appropriate. If the request was made under section 3701.881 of the | 406 |
Revised Code with regard to an applicant who may be both | 407 |
responsible for the care, custody, or control of a child and | 408 |
involved in providing direct care to an older adult, the | 409 |
superintendent shall provide a list of the offenses specified in | 410 |
divisions (A)(4) and (6) of this section. | 411 |
Not later than thirty days after the superintendent receives | 412 |
a request for a criminal records check pursuant to section 113.041 | 413 |
of the Revised Code, the completed form, and the fingerprint | 414 |
impressions, the superintendent shall send the treasurer of state | 415 |
any information, other than information the dissemination of which | 416 |
is prohibited by federal law, the superintendent determines exist | 417 |
with respect to the person who is the subject of the request that | 418 |
indicates that the person previously has been convicted of or | 419 |
pleaded guilty to any criminal offense in this state or any other | 420 |
state. | 421 |
(B) The superintendent shall conduct any criminal records | 422 |
check requested under section 113.041, 121.08, 173.27, 173.394, | 423 |
1121.23, 1155.03, 1163.05, 1315.141, 1321.53, 1321.531, 1322.03, | 424 |
1322.031, 1733.47, 1761.26, 2151.86, 3301.32, 3301.541, 3319.39, | 425 |
3701.881, 3712.09, 3721.121, 3722.151, 3772.07, 4701.08, 4715.101, | 426 |
4717.061, 4725.121, 4725.501, 4729.071, 4730.101, 4730.14, | 427 |
4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281, | 428 |
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10, | 429 |
4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06, | 430 |
4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012, | 431 |
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28, | 432 |
5126.281, or 5153.111 of the Revised Code as follows: | 433 |
(1) The superintendent shall review or cause to be reviewed | 434 |
any relevant information gathered and compiled by the bureau under | 435 |
division (A) of section 109.57 of the Revised Code that relates to | 436 |
the person who is the subject of the request, including, if the | 437 |
criminal records check was requested under section 113.041, | 438 |
121.08, 173.27, 173.394, 1121.23, 1155.03, 1163.05, 1315.141, | 439 |
1321.37, 1321.53, 1321.531, 1322.03, 1322.031, 1733.47, 1761.26, | 440 |
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121, | 441 |
3722.151, 3772.07, 4749.03, 4749.06, 4763.05, 5104.012, 5104.013, | 442 |
5111.032, 5111.033, 5111.034, 5123.081, 5126.28, 5126.281, or | 443 |
5153.111 of the Revised Code, any relevant information contained | 444 |
in records that have been sealed under section 2953.32 of the | 445 |
Revised Code; | 446 |
(2) If the request received by the superintendent asks for | 447 |
information from the federal bureau of investigation, the | 448 |
superintendent shall request from the federal bureau of | 449 |
investigation any information it has with respect to the person | 450 |
who is the subject of the request, including fingerprint-based | 451 |
checks of national crime information databases as described in 42 | 452 |
U.S.C. 671 if the request is made pursuant to section 2151.86, | 453 |
5104.012, or 5104.013 of the Revised Code or if any other Revised | 454 |
Code section requires fingerprint-based checks of that nature, and | 455 |
shall review or cause to be reviewed any information the | 456 |
superintendent receives from that bureau. If a request under | 457 |
section 3319.39 of the Revised Code asks only for information from | 458 |
the federal bureau of investigation, the superintendent shall not | 459 |
conduct the review prescribed by division (B)(1) of this section. | 460 |
(3) The superintendent or the superintendent's designee may | 461 |
request criminal history records from other states or the federal | 462 |
government pursuant to the national crime prevention and privacy | 463 |
compact set forth in section 109.571 of the Revised Code. | 464 |
(C)(1) The superintendent shall prescribe a form to obtain | 465 |
the information necessary to conduct a criminal records check from | 466 |
any person for whom a criminal records check is requested under | 467 |
section 113.041 of the Revised Code or required by section 121.08, | 468 |
173.27, 173.394, 1121.23, 1155.03, 1163.05, 1315.141, 1321.53, | 469 |
1321.531, 1322.03, 1322.031, 1733.47, 1761.26, 2151.86, 3301.32, | 470 |
3301.541, 3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 3772.07, | 471 |
4701.08, 4715.101, 4717.061, 4725.121, 4725.501, 4729.071, | 472 |
4730.101, 4730.14, 4730.28, 4731.081, 4731.15, 4731.171, 4731.222, | 473 |
4731.281, 4731.296, 4731.531, 4732.091, 4734.202, 4740.061, | 474 |
4741.10, 4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, | 475 |
4760.06, 4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012, | 476 |
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28, | 477 |
5126.281, or 5153.111 of the Revised Code. The form that the | 478 |
superintendent prescribes pursuant to this division may be in a | 479 |
tangible format, in an electronic format, or in both tangible and | 480 |
electronic formats. | 481 |
(2) The superintendent shall prescribe standard impression | 482 |
sheets to obtain the fingerprint impressions of any person for | 483 |
whom a criminal records check is requested under section 113.041 | 484 |
of the Revised Code or required by section 121.08, 173.27, | 485 |
173.394, 1121.23, 1155.03, 1163.05, 1315.141, 1321.53, 1321.531, | 486 |
1322.03, 1322.031, 1733.47, 1761.26, 2151.86, 3301.32, 3301.541, | 487 |
3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 3772.07, 4701.08, | 488 |
4715.101, 4717.061, 4725.121, 4725.501, 4729.071, 4730.101, | 489 |
4730.14, 4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281, | 490 |
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10, | 491 |
4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06, | 492 |
4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012, | 493 |
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28, | 494 |
5126.281, or 5153.111 of the Revised Code. Any person for whom a | 495 |
records check is requested under or required by any of those | 496 |
sections shall obtain the fingerprint impressions at a county | 497 |
sheriff's office, municipal police department, or any other entity | 498 |
with the ability to make fingerprint impressions on the standard | 499 |
impression sheets prescribed by the superintendent. The office, | 500 |
department, or entity may charge the person a reasonable fee for | 501 |
making the impressions. The standard impression sheets the | 502 |
superintendent prescribes pursuant to this division may be in a | 503 |
tangible format, in an electronic format, or in both tangible and | 504 |
electronic formats. | 505 |
(3) Subject to division (D) of this section, the | 506 |
superintendent shall prescribe and charge a reasonable fee for | 507 |
providing a criminal records check requested under section | 508 |
113.041, 121.08, 173.27, 173.394, 1121.23, 1155.03, 1163.05, | 509 |
1315.141, 1321.53, 1321.531, 1322.03, 1322.031, 1733.47, 1761.26, | 510 |
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121, | 511 |
3722.151, 3772.07, 4701.08, 4715.101, 4717.061, 4725.121, | 512 |
4725.501, 4729.071, 4730.101, 4730.14, 4730.28, 4731.081, 4731.15, | 513 |
4731.171, 4731.222, 4731.281, 4731.296, 4731.531, 4732.091, | 514 |
4734.202, 4740.061, 4741.10, 4749.03, 4749.06, 4755.70, 4757.101, | 515 |
4759.061, 4760.032, 4760.06, 4761.051, 4762.031, 4762.06, 4763.05, | 516 |
4779.091, 5104.012, 5104.013, 5111.032, 5111.033, 5111.034, | 517 |
5123.081, 5126.28, 5126.281, or 5153.111 of the Revised Code. The | 518 |
person making a criminal records request under any of those | 519 |
sections shall pay the fee prescribed pursuant to this division. A | 520 |
person making a request under section 3701.881 of the Revised Code | 521 |
for a criminal records check for an applicant who may be both | 522 |
responsible for the care, custody, or control of a child and | 523 |
involved in providing direct care to an older adult shall pay one | 524 |
fee for the request. In the case of a request under section | 525 |
1121.23, 1155.03, 1163.05, 1315.141, 1733.47, 1761.26, or 5111.032 | 526 |
of the Revised Code, the fee shall be paid in the manner specified | 527 |
in that section. | 528 |
(4) The superintendent of the bureau of criminal | 529 |
identification and investigation may prescribe methods of | 530 |
forwarding fingerprint impressions and information necessary to | 531 |
conduct a criminal records check, which methods shall include, but | 532 |
not be limited to, an electronic method. | 533 |
(D) A determination whether any information exists that | 534 |
indicates that a person previously has been convicted of or | 535 |
pleaded guilty to any offense listed or described in division | 536 |
(A)(1)(a) or (b), (A)(2)(a) or (b), (A)(3)(a) or (b), (A)(4)(a) or | 537 |
(b), (A)(5)(a) or (b), (A)(6)(a) or (b), (A)(7), (A)(8)(a) or (b), | 538 |
(A)(9)(a) or (b), (A)(10)(a) or (b), (A)(12), (A)(14), or (A)(15) | 539 |
of this section, or that indicates that a person previously has | 540 |
been convicted of or pleaded guilty to any criminal offense in | 541 |
this state or any other state regarding a criminal records check | 542 |
of a type described in division (A)(13) of this section, and that | 543 |
is made by the superintendent with respect to information | 544 |
considered in a criminal records check in accordance with this | 545 |
section is valid for the person who is the subject of the criminal | 546 |
records check for a period of one year from the date upon which | 547 |
the superintendent makes the determination. During the period in | 548 |
which the determination in regard to a person is valid, if another | 549 |
request under this section is made for a criminal records check | 550 |
for that person, the superintendent shall provide the information | 551 |
that is the basis for the superintendent's initial determination | 552 |
at a lower fee than the fee prescribed for the initial criminal | 553 |
records check. | 554 |
(E) As used in this section: | 555 |
(1) "Criminal records check" means any criminal records check | 556 |
conducted by the superintendent of the bureau of criminal | 557 |
identification and investigation in accordance with division (B) | 558 |
of this section. | 559 |
(2) "Minor drug possession offense" has the same meaning as | 560 |
in section 2925.01 of the Revised Code. | 561 |
(3) "Older adult" means a person age sixty or older. | 562 |
(4) "OVI or OVUAC violation" means a violation of section | 563 |
4511.19 of the Revised Code or a violation of an existing or | 564 |
former law of this state, any other state, or the United States | 565 |
that is substantially equivalent to section 4511.19 of the Revised | 566 |
Code. | 567 |
Sec. 3310.30. (A) As used in this section: | 568 |
(1) "Pass-through entity" has the same meaning as in section | 569 |
5733.04 of the Revised Code and includes a sole proprietorship. | 570 |
(2) "Authorized donation" means a donation authorized by the | 571 |
department of development and made to an educational scholarship | 572 |
organization within sixty days after the date of authorization by | 573 |
the department. | 574 |
(3) "Annual total credit limit" means the total amount of all | 575 |
credits authorized for a fiscal year under division (D) of this | 576 |
section. | 577 |
(4) "Educational scholarship organization" means an entity | 578 |
that is certified as such by the department of development under | 579 |
division (E) of this section. | 580 |
(5) "Eligible student" means a student who resides in this | 581 |
state; who was eligible to attend a public school in this state in | 582 |
the preceding school term or is entering school in this state for | 583 |
the first time; who is a member of a household with an annual | 584 |
household income of not more than three hundred per cent of the | 585 |
amount required to qualify for reduced-price lunches under the | 586 |
"National School Lunch Act," 42 U.S.C. 1751, et seq.; and who is | 587 |
not receiving another qualified scholarship pursuant to this | 588 |
section or section 3310.02, 3310.41, or 3313.975 of the Revised | 589 |
Code. | 590 |
(6) "Qualified scholarship" means either of the following: | 591 |
(a) A scholarship granted to an eligible student in grade | 592 |
eight or lower not to exceed the lesser of four thousand two | 593 |
hundred fifty dollars, as adjusted in division (A)(6)(c) of this | 594 |
section, or the cost of tuition for the purpose of attendance at a | 595 |
chartered nonpublic school; | 596 |
(b) A scholarship granted to an eligible student in grade | 597 |
nine or higher not to exceed the lesser of seven thousand dollars, | 598 |
as adjusted in division (A)(6)(c) of this section, or the cost of | 599 |
tuition for the purpose of attendance at a chartered nonpublic | 600 |
school; | 601 |
(c) Each fiscal year beginning with fiscal year 2012, the | 602 |
amounts stated in divisions (A)(6)(a) and (b) of this section | 603 |
shall be increased by the same percentage by which the general | 604 |
assembly increased the adequacy amount, as defined in section | 605 |
3306.02 of the Revised Code, from the preceding fiscal year. | 606 |
(7) "Donation" means an unconditional gift of cash. | 607 |
(8) "Tax period" means: | 608 |
(a) In the case of a dealer in intangibles, a domestic | 609 |
insurance company, or a foreign insurance company, the calendar | 610 |
year ending on the thirty-first day of December next preceding the | 611 |
day the report or annual statement is required to be returned | 612 |
under section 5725.14, 5725.18, or 5729.02 of the Revised Code; | 613 |
(b) In the case of a financial institution subject to | 614 |
taxation under Chapter 5733. of the Revised Code, the financial | 615 |
institution's taxable year for the purposes of that chapter; | 616 |
(c) In the case of a public utility, electric distribution | 617 |
company, or natural gas distribution company, the calendar year; | 618 |
(d) In the case of a person subject to taxation under Chapter | 619 |
5747. of the Revised Code, the person's taxable year for the | 620 |
purposes of that chapter. | 621 |
(9) "Taxpayer" means a person subject to a tax against which | 622 |
a credit is allowed under this section. | 623 |
(10) "Chartered nonpublic school" has the same meaning as in | 624 |
section 3310.01 of the Revised Code. | 625 |
(B) A nonrefundable credit is allowed against the tax levied | 626 |
by section 5707.03 and assessed under section 5725.15, the tax | 627 |
imposed by section 5725.18, the tax imposed by section 5727.24, | 628 |
5727.30, 5727.81, or 5727.811, the tax assessed under Chapter | 629 |
5729., or the tax imposed by section 5733.06 or 5747.02 of the | 630 |
Revised Code for a taxpayer that makes an authorized donation to | 631 |
an educational scholarship organization. No credit is allowed if | 632 |
the taxpayer designates a specific child as the beneficiary of the | 633 |
donation. | 634 |
The credit equals the amount of the authorized donation made | 635 |
during the taxpayer's tax period, subject to the following limits: | 636 |
(1) In the case of an individual who is not claiming a | 637 |
distributive share of a credit as an equity owner of a | 638 |
pass-through entity, the credit for a tax period may not exceed | 639 |
one thousand dollars. | 640 |
(2) In the case of an individual and spouse filing a joint | 641 |
return, neither of whom are claiming a distributive share of a | 642 |
credit as owners of a pass-through entity, the credit for a tax | 643 |
period may not exceed two thousand five hundred dollars. | 644 |
(3) In the case of all other taxpayers, the credit may not | 645 |
exceed three hundred thousand dollars for a tax period, or the | 646 |
taxpayer's distributive or proportionate share of three hundred | 647 |
thousand dollars if the taxpayer claims the credit as an owner of | 648 |
a pass-through entity against the tax imposed by section 5747.02 | 649 |
of the Revised Code. | 650 |
The credit shall be claimed for the tax period in which the | 651 |
authorized donation was made and shall be claimed in the order | 652 |
required under section 5725.98, 5729.98, 5733.98, or 5747.98 of | 653 |
the Revised Code, except that an individual claiming a | 654 |
distributive share of a credit as an owner of a pass-through | 655 |
entity shall claim the credit for the taxable year that includes | 656 |
the last day of the entity's taxable year in which the donation | 657 |
was made. The amount of the credit may not exceed the tax | 658 |
otherwise due after allowing for all other credits in that order. | 659 |
Excess credit may be carried forward to the next three succeeding | 660 |
tax periods. If the taxpayer is required to pay the tax imposed by | 661 |
section 5727.24 or 5727.30 of the Revised Code more frequently | 662 |
than once per calendar year, or claims the credit against the tax | 663 |
imposed by section 5727.81 or 5727.811 of the Revised Code, the | 664 |
amount of the credit allowed for a calendar year shall be claimed | 665 |
in substantially equal amounts against each tax payment required | 666 |
during the year and after the donation is made. | 667 |
(C) The taxpayer shall notify the intended recipient of the | 668 |
amount of the donation. Before delivering the donation, the | 669 |
taxpayer shall apply to the department of development for | 670 |
authorization of the donation in the manner prescribed by the | 671 |
department. The department shall approve or deny the application | 672 |
and shall issue written notice of the department's decision to the | 673 |
taxpayer and to the intended recipient within twenty days after | 674 |
receiving the application. The department shall approve | 675 |
applications in the order in which the department receives | 676 |
complete applications. The department shall approve an application | 677 |
if the taxpayer agrees to make a donation to an educational | 678 |
scholarship organization and not to designate a specific child as | 679 |
the beneficiary of the donation, and if the annual total credit | 680 |
limit has not been reached. If the application is approved, the | 681 |
department's notice shall indicate the amount of the credit | 682 |
authorized. If the donation is not received by the intended | 683 |
recipient within sixty days after the date of approval, the | 684 |
intended recipient shall so notify the department, and the | 685 |
department shall deduct the amount of the authorized credit from | 686 |
the department's applicable total of credits the department has | 687 |
authorized for the purpose of determining whether the applicable | 688 |
annual credit limit has been reached. If the donation is received | 689 |
within sixty days after the date of approval, the recipient shall | 690 |
issue a receipt to the taxpayer. | 691 |
(D) The annual total credit limit for fiscal year 2010 equals | 692 |
twenty million dollars. Each fiscal year beginning with fiscal | 693 |
year 2011, if the annual total credit limit for the preceding | 694 |
fiscal year was reached, the annual total credit limit equals one | 695 |
hundred twenty per cent of the credit limit for the preceding | 696 |
fiscal year. | 697 |
(E)(1)(a) To be certified as an educational scholarship | 698 |
organization, an entity shall apply to the department of | 699 |
development in the manner prescribed by the department and shall | 700 |
submit evidence that the entity qualifies as an educational | 701 |
scholarship organization. The department shall certify an entity | 702 |
as an educational scholarship organization if the entity executes | 703 |
an affidavit certifying the following: | 704 |
(i) The entity is a nonprofit organization exempt from | 705 |
federal taxation under section 501(c)(3) of the Internal Revenue | 706 |
Code. | 707 |
(ii) The entity will not expend more than ten per cent of the | 708 |
authorized donations it receives pursuant to this section for | 709 |
administrative or other expenses other than funding qualified | 710 |
scholarships to eligible students. | 711 |
(iii) Beginning with the entity's third fiscal year after its | 712 |
fiscal year that includes the date it was certified as an | 713 |
educational scholarship organization, and each fiscal year | 714 |
thereafter, the sum of the entity's qualified scholarships for its | 715 |
most recently concluded fiscal year and the two fiscal years | 716 |
immediately preceding that year is greater than or equal to ninety | 717 |
per cent of the authorized donations the entity received in the | 718 |
third most recently concluded fiscal year. | 719 |
(iv) The entity will not limit the availability of its | 720 |
qualified scholarships to students of only one school. | 721 |
(v) The entity will award at least fifty per cent of its new | 722 |
qualified scholarships to students who did not attend chartered | 723 |
nonpublic schools in this state in the preceding school year. For | 724 |
this purpose, a new qualified scholarship is a qualified | 725 |
scholarship first awarded to a student who did not receive a | 726 |
scholarship from an educational scholarship organization for all | 727 |
or part of the preceding school year. | 728 |
(vi) The entity will comply with division (H) of this | 729 |
section. | 730 |
The department shall approve or deny the application and | 731 |
shall issue written notice of the department's decision to the | 732 |
applying entity within twenty days after receiving the | 733 |
application. The department shall publish a list of educational | 734 |
scholarship organizations certified by the department on the | 735 |
department of development's web site. The department shall update | 736 |
the list as necessary. The department shall also publish annually | 737 |
a copy of the list in paper form. | 738 |
(b) The department of development is authorized to charge a | 739 |
reasonable fee for the filing of an application under division | 740 |
(E)(1)(a) of this section to defray the costs of processing the | 741 |
application and administering this section. | 742 |
(c) The department of development may revoke its | 743 |
certification of an educational scholarship organization if the | 744 |
entity fails to satisfy any of the criteria in division (E)(1)(a) | 745 |
of this section for certification or if the entity fails to submit | 746 |
the information required in division (E)(2) of this section. | 747 |
(2)(a) On or before the first day of September of each year | 748 |
beginning in 2010, each educational scholarship organization shall | 749 |
report the following information to the department of development | 750 |
in the manner required by the department: | 751 |
(i) The number of scholarships awarded during the preceding | 752 |
school year to eligible students in grade eight or lower; | 753 |
(ii) The total and average amount of the scholarships awarded | 754 |
during the preceding school year to eligible students in grade | 755 |
eight or lower; | 756 |
(iii) The number of scholarships awarded during the preceding | 757 |
school year to eligible students in grades nine to twelve; | 758 |
(iv) The total and average amount of the scholarships awarded | 759 |
during the preceding school year to eligible students in grades | 760 |
nine to twelve; | 761 |
(v) The percentage of new qualified scholarships, within the | 762 |
meaning of division (E)(1)(a) of this section, awarded during the | 763 |
preceding school year to students who did not attend chartered | 764 |
nonpublic schools in the second preceding school year; | 765 |
(vi) The total amount of authorized donations received in the | 766 |
preceding school year; | 767 |
(vii) The schools to which scholarships were delivered; | 768 |
(viii) All persons hired by the organization in the preceding | 769 |
school year and the results of the criminal background check | 770 |
required under division (H) of this section. | 771 |
(b) Each year, each educational scholarship organization | 772 |
shall submit to the department of development a financial | 773 |
information report for the organization that complies with uniform | 774 |
financial accounting standards established by the department of | 775 |
development and conducted by a certified public accountant. If | 776 |
appropriate, the auditor shall certify that the report is free of | 777 |
material misstatements. | 778 |
(3) The department of development may not require an | 779 |
educational scholarship organization to report any information | 780 |
other than that prescribed in division (E)(2) of this section. | 781 |
(F) An educational scholarship organization shall make a | 782 |
check for a qualified scholarship awarded to an eligible student | 783 |
payable to the parent or guardian of the eligible student, but | 784 |
shall deliver the check directly to the school in which the | 785 |
eligible student is enrolled. The parent or guardian shall endorse | 786 |
the check making it payable only to the school. Before delivering | 787 |
a check to the school, the educational scholarship organization | 788 |
shall obtain a written statement from the school in which the | 789 |
school affirms that it does not discriminate on the basis of race, | 790 |
color, or national origin. If an educational scholarship | 791 |
organization has received an affirmation from a school, it is not | 792 |
required to obtain additional affirmations from the school for one | 793 |
year after the date of the affirmation. An educational scholarship | 794 |
organization that fails to obtain a written statement as required | 795 |
under this division may not include the scholarship or its amount | 796 |
in its report to the department of development under division | 797 |
(E)(2) of this section. | 798 |
(G) The director of development shall adopt rules under | 799 |
Chapter 119. of the Revised Code to implement division (E) of this | 800 |
section. | 801 |
(H) When an educational scholarship organization hires an | 802 |
employee, it shall request the superintendent of the bureau of | 803 |
criminal identification and investigation, or a vendor approved by | 804 |
the bureau, to conduct a criminal records check based on the | 805 |
employee's fingerprints in accordance with division (A)(12) of | 806 |
section 109.572 of the Revised Code. No educational scholarship | 807 |
organization shall continue to employ an individual who has been | 808 |
convicted of or has pleaded guilty to any of the criminal offenses | 809 |
listed in that division. | 810 |
Sec. 5725.98. (A) To provide a uniform procedure for | 811 |
calculating the amount of tax imposed by section 5725.18 of the | 812 |
Revised Code that is due under this chapter, a taxpayer shall | 813 |
claim any credits and offsets against tax liability to which it is | 814 |
entitled in the following order: | 815 |
(1) The credit for an insurance company or insurance company | 816 |
group under section 5729.031 of the Revised Code. | 817 |
(2) The credit for eligible employee training costs under | 818 |
section 5725.31 of the Revised Code. | 819 |
(3) The credit for authorized donations under section 3310.30 | 820 |
of the Revised Code. | 821 |
(4) The credit for purchasers of qualified low-income | 822 |
community investments under section 5725.33 of the Revised Code | 823 |
| 824 |
Revised Code | 825 |
| 826 |
insurance guaranty association permitted by section 3956.20 of the | 827 |
Revised Code. | 828 |
| 829 |
section 5725.32 of the Revised Code. | 830 |
| 831 |
Revised Code for losses on loans made under the Ohio venture | 832 |
capital program under sections 150.01 to 150.10 of the Revised | 833 |
Code. | 834 |
(B) For any credit except the credits enumerated in divisions | 835 |
(A) | 836 |
for a taxable year shall not exceed the tax due after allowing for | 837 |
any other credit that precedes it in the order required under this | 838 |
section. Any excess amount of a particular credit may be carried | 839 |
forward if authorized under the section creating that credit. | 840 |
Nothing in this chapter shall be construed to allow a taxpayer to | 841 |
claim, directly or indirectly, a credit more than once for a | 842 |
taxable year. | 843 |
Sec. 5729.98. (A) To provide a uniform procedure for | 844 |
calculating the amount of tax due under this chapter, a taxpayer | 845 |
shall claim any credits and offsets against tax liability to which | 846 |
it is entitled in the following order: | 847 |
(1) The credit for an insurance company or insurance company | 848 |
group under section 5729.031 of the Revised Code. | 849 |
(2) The credit for eligible employee training costs under | 850 |
section 5729.07 of the Revised Code. | 851 |
(3) The credit for authorized donations under section 3310.30 | 852 |
of the Revised Code. | 853 |
(4) The credit for purchases of qualified low-income | 854 |
community investments under section 5729.16 of the Revised Code | 855 |
| 856 |
Revised Code. | 857 |
| 858 |
insurance guaranty association against tax liability permitted by | 859 |
section 3956.20 of the Revised Code. | 860 |
| 861 |
section 5729.032 of the Revised Code. | 862 |
| 863 |
Revised Code for losses on loans made under the Ohio venture | 864 |
capital program under sections 150.01 to 150.10 of the Revised | 865 |
Code. | 866 |
(B) For any credit except the credits enumerated in divisions | 867 |
(A) | 868 |
for a taxable year shall not exceed the tax due after allowing for | 869 |
any other credit that precedes it in the order required under this | 870 |
section. Any excess amount of a particular credit may be carried | 871 |
forward if authorized under the section creating that credit. | 872 |
Nothing in this chapter shall be construed to allow a taxpayer to | 873 |
claim, directly or indirectly, a credit more than once for a | 874 |
taxable year. | 875 |
Sec. 5733.01. (A) The tax provided by this chapter for | 876 |
domestic corporations shall be the amount charged against each | 877 |
corporation organized for profit under the laws of this state and | 878 |
each nonprofit corporation organized pursuant to Chapter 1729. of | 879 |
the Revised Code, except as provided in sections 5733.09 and | 880 |
5733.10 of the Revised Code, for the privilege of exercising its | 881 |
franchise during the calendar year in which that amount is | 882 |
payable, and the tax provided by this chapter for foreign | 883 |
corporations shall be the amount charged against each corporation | 884 |
organized for profit and each nonprofit corporation organized or | 885 |
operating in the same or similar manner as nonprofit corporations | 886 |
organized under Chapter 1729. of the Revised Code, under the laws | 887 |
of any state or country other than this state, except as provided | 888 |
in sections 5733.09 and 5733.10 of the Revised Code, for the | 889 |
privilege of doing business in this state, owning or using a part | 890 |
or all of its capital or property in this state, holding a | 891 |
certificate of compliance with the laws of this state authorizing | 892 |
it to do business in this state, or otherwise having nexus in or | 893 |
with this state under the Constitution of the United States, | 894 |
during the calendar year in which that amount is payable. | 895 |
(B) A corporation is subject to the tax imposed by section | 896 |
5733.06 of the Revised Code for each calendar year that it is so | 897 |
organized, doing business, owning or using a part or all of its | 898 |
capital or property, holding a certificate of compliance, or | 899 |
otherwise having nexus in or with this state under the | 900 |
Constitution of the United States, on the first day of January of | 901 |
that calendar year. | 902 |
(C) Any corporation subject to this chapter that is not | 903 |
subject to the federal income tax shall file its returns and | 904 |
compute its tax liability as required by this chapter in the same | 905 |
manner as if that corporation were subject to the federal income | 906 |
tax. | 907 |
(D) For purposes of this chapter, a federally chartered | 908 |
financial institution shall be deemed to be organized under the | 909 |
laws of the state within which its principal office is located. | 910 |
(E) For purposes of this chapter, any person, as defined in | 911 |
section 5701.01 of the Revised Code, shall be treated as a | 912 |
corporation if the person is classified for federal income tax | 913 |
purposes as an association taxable as a corporation, and an equity | 914 |
interest in the person shall be treated as capital stock of the | 915 |
person. | 916 |
(F) For the purposes of this chapter, "disregarded entity" | 917 |
has the same meaning as in division (D) of section 5745.01 of the | 918 |
Revised Code. | 919 |
(1) A person's interest in a disregarded entity, whether held | 920 |
directly or indirectly, shall be treated as the person's ownership | 921 |
of the assets and liabilities of the disregarded entity, and the | 922 |
income, including gain or loss, shall be included in the person's | 923 |
net income under this chapter. | 924 |
(2) Any sale, exchange, or other disposition of the person's | 925 |
interest in the disregarded entity, whether held directly or | 926 |
indirectly, shall be treated as a sale, exchange, or other | 927 |
disposition of the person's share of the disregarded entity's | 928 |
underlying assets or liabilities, and the gain or loss from such | 929 |
sale, exchange, or disposition shall be included in the person's | 930 |
net income under this chapter. | 931 |
(3) The disregarded entity's payroll, property, and sales | 932 |
factors shall be included in the person's factors. | 933 |
(G) The tax a corporation is required to pay under this | 934 |
chapter shall be as follows: | 935 |
(1)(a) For financial institutions, the greater of the minimum | 936 |
payment required under division (E) of section 5733.06 of the | 937 |
Revised Code or the difference between all taxes charged the | 938 |
financial institution under this chapter, without regard to | 939 |
division (G)(2) of this section, less any credits allowable | 940 |
against such tax. | 941 |
(b) A corporation satisfying the description in division | 942 |
(E)(5), (6), (7), (8), or (10) of section 5751.01 of the Revised | 943 |
Code that is not a financial institution, insurance company, or | 944 |
dealer in intangibles is subject to the taxes imposed under this | 945 |
chapter as a corporation and not subject to tax as a financial | 946 |
institution, and shall pay the greater of the minimum payment | 947 |
required under division (E) of section 5733.06 of the Revised Code | 948 |
or the difference between all the taxes charged under this | 949 |
chapter, without regard to division (G)(2) of this section, less | 950 |
any credits allowable against such tax. | 951 |
(2) For all corporations other than those persons described | 952 |
in division (G)(1)(a) or (b) of this section, the amount under | 953 |
division (G)(2)(a) of this section applicable to the tax year | 954 |
specified less the amount under division (G)(2)(b) of this | 955 |
section: | 956 |
(a)(i) For tax year 2005, the greater of the minimum payment | 957 |
required under division (E) of section 5733.06 of the Revised Code | 958 |
or the difference between all taxes charged the corporation under | 959 |
this chapter and any credits allowable against such tax; | 960 |
(ii) For tax year 2006, the greater of the minimum payment | 961 |
required under division (E) of section 5733.06 of the Revised Code | 962 |
or four-fifths of the difference between all taxes charged the | 963 |
corporation under this chapter and any credits allowable against | 964 |
such tax, except the qualifying pass-through entity tax credit | 965 |
described in division (A) | 966 |
Code and the refundable credits
| 967 |
968 | |
year; | 969 |
(iii) For tax year 2007, the greater of the minimum payment | 970 |
required under division (E) of section 5733.06 of the Revised Code | 971 |
or three-fifths of the difference between all taxes charged the | 972 |
corporation under this chapter and any credits allowable against | 973 |
such tax, except the qualifying pass-through entity tax credit | 974 |
described in division (A) | 975 |
Code and the refundable credits
| 976 |
977 | |
year; | 978 |
(iv) For tax year 2008, the greater of the minimum payment | 979 |
required under division (E) of section 5733.06 of the Revised Code | 980 |
or two-fifths of the difference between all taxes charged the | 981 |
corporation under this chapter and any credits allowable against | 982 |
such tax, except the qualifying pass-through entity tax credit | 983 |
described in division (A) | 984 |
Code and the refundable credits
| 985 |
986 | |
year; | 987 |
(v) For tax year 2009, the greater of the minimum payment | 988 |
required under division (E) of section 5733.06 of the Revised Code | 989 |
or one-fifth of the difference between all taxes charged the | 990 |
corporation under this chapter and any credits allowable against | 991 |
such tax, except the qualifying pass-through entity tax credit | 992 |
described in division (A) | 993 |
Code and the refundable credits
| 994 |
995 | |
applicable to that tax year; | 996 |
(vi) For tax year 2010 and each tax year thereafter, no tax. | 997 |
(b) A corporation shall subtract from the amount calculated | 998 |
under division (G)(2)(a)(ii), (iii), (iv), or (v) of this section | 999 |
any qualifying pass-through entity tax credit described in | 1000 |
division (A)(30) and any refundable credits described in divisions | 1001 |
(A)(31) to (35) of section 5733.98 of the Revised Code to which | 1002 |
the corporation is entitled. Any unused qualifying pass-through | 1003 |
entity tax credit is not refundable. | 1004 |
(c) For the purposes of computing the amount of a credit that | 1005 |
may be carried forward to a subsequent tax year under division | 1006 |
(G)(2) of this section, a credit is utilized against the tax for a | 1007 |
tax year to the extent the credit applies against the tax for that | 1008 |
tax year, even if the difference is then multiplied by the | 1009 |
applicable fraction under division (G)(2)(a) of this section. | 1010 |
(3) Nothing in division (G) of this section eliminates or | 1011 |
reduces the tax imposed by section 5733.41 of the Revised Code on | 1012 |
a qualifying pass-through entity. | 1013 |
Sec. 5733.98. (A) To provide a uniform procedure for | 1014 |
calculating the amount of tax imposed by section 5733.06 of the | 1015 |
Revised Code that is due under this chapter, a taxpayer shall | 1016 |
claim any credits to which it is entitled in the following order, | 1017 |
except as otherwise provided in section 5733.058 of the Revised | 1018 |
Code: | 1019 |
(1) For tax year 2005, the credit for taxes paid by a | 1020 |
qualifying pass-through entity allowed under section 5733.0611 of | 1021 |
the Revised Code; | 1022 |
(2) The credit allowed for financial institutions under | 1023 |
section 5733.45 of the Revised Code; | 1024 |
(3) The credit for qualifying affiliated groups under section | 1025 |
5733.068 of the Revised Code; | 1026 |
(4) The subsidiary corporation credit under section 5733.067 | 1027 |
of the Revised Code; | 1028 |
(5) The savings and loan assessment credit under section | 1029 |
5733.063 of the Revised Code; | 1030 |
(6) The credit for recycling and litter prevention donations | 1031 |
under section 5733.064 of the Revised Code; | 1032 |
(7) The credit for employers that enter into agreements with | 1033 |
child day-care centers under section 5733.36 of the Revised Code; | 1034 |
(8) The credit for employers that reimburse employee child | 1035 |
care expenses under section 5733.38 of the Revised Code; | 1036 |
(9) The credit for maintaining railroad active grade crossing | 1037 |
warning devices under section 5733.43 of the Revised Code; | 1038 |
(10) The credit for purchases of lights and reflectors under | 1039 |
section 5733.44 of the Revised Code; | 1040 |
(11) The job retention credit under division (B) of section | 1041 |
5733.0610 of the Revised Code; | 1042 |
(12) The credit for tax years 2008 and 2009 for selling | 1043 |
alternative fuel under section 5733.48 of the Revised Code; | 1044 |
(13) The second credit for purchases of new manufacturing | 1045 |
machinery and equipment under section 5733.33 of the Revised Code; | 1046 |
(14) The job training credit under section 5733.42 of the | 1047 |
Revised Code; | 1048 |
(15) The credit for authorized donations under section | 1049 |
3310.30 of the Revised Code; | 1050 |
(16) The credit for qualified research expenses under section | 1051 |
5733.351 of the Revised Code; | 1052 |
| 1053 |
the Revised Code; | 1054 |
| 1055 |
voluntary action under section 5733.34 of the Revised Code; | 1056 |
| 1057 |
child day-care centers under section 5733.37 of the Revised Code; | 1058 |
| 1059 |
5733.46 of the Revised Code; | 1060 |
| 1061 |
production property under section 5733.32 of the Revised Code; | 1062 |
| 1063 |
the Revised Code; | 1064 |
| 1065 |
technology transfer investors under section 5733.35 of the Revised | 1066 |
Code; | 1067 |
| 1068 |
the Revised Code; | 1069 |
| 1070 |
of the Revised Code; | 1071 |
| 1072 |
community investments under section 5733.58 of the Revised Code; | 1073 |
| 1074 |
section 5733.57 of the Revised Code; | 1075 |
| 1076 |
under section 5733.55 of the Revised Code; | 1077 |
| 1078 |
to aid the communicatively impaired under division (A) of section | 1079 |
5733.56 of the Revised Code; | 1080 |
| 1081 |
5733.352 of the Revised Code; | 1082 |
| 1083 |
credit for taxes paid by a qualifying pass-through entity allowed | 1084 |
under section 5733.0611 of the Revised Code; | 1085 |
| 1086 |
building under section 5733.47 of the Revised Code; | 1087 |
| 1088 |
(A) of section 5733.0610 of the Revised Code; | 1089 |
| 1090 |
division (B)(2) of section 5747.062 of the Revised Code; | 1091 |
| 1092 |
Revised Code for losses on loans made to the Ohio venture capital | 1093 |
program under sections 150.01 to 150.10 of the Revised Code; | 1094 |
| 1095 |
credit allowable under division (B) of section 5733.56 of the | 1096 |
Revised Code; | 1097 |
| 1098 |
under section 5733.59 of the Revised Code. | 1099 |
(B) For any credit except the refundable credits enumerated | 1100 |
in | 1101 |
credit for a tax year shall not exceed the tax due after allowing | 1102 |
for any other credit that precedes it in the order required under | 1103 |
this section. Any excess amount of a particular credit may be | 1104 |
carried forward if authorized under the section creating that | 1105 |
credit. | 1106 |
Sec. 5747.98. (A) To provide a uniform procedure for | 1107 |
calculating the amount of tax due under section 5747.02 of the | 1108 |
Revised Code, a taxpayer shall claim any credits to which the | 1109 |
taxpayer is entitled in the following order: | 1110 |
(1) The retirement income credit under division (B) of | 1111 |
section 5747.055 of the Revised Code; | 1112 |
(2) The senior citizen credit under division (C) of section | 1113 |
5747.05 of the Revised Code; | 1114 |
(3) The lump sum distribution credit under division (D) of | 1115 |
section 5747.05 of the Revised Code; | 1116 |
(4) The dependent care credit under section 5747.054 of the | 1117 |
Revised Code; | 1118 |
(5) The lump sum retirement income credit under division (C) | 1119 |
of section 5747.055 of the Revised Code; | 1120 |
(6) The lump sum retirement income credit under division (D) | 1121 |
of section 5747.055 of the Revised Code; | 1122 |
(7) The lump sum retirement income credit under division (E) | 1123 |
of section 5747.055 of the Revised Code; | 1124 |
(8) The low-income credit under section 5747.056 of the | 1125 |
Revised Code; | 1126 |
(9) The credit for displaced workers who pay for job training | 1127 |
under section 5747.27 of the Revised Code; | 1128 |
(10) The campaign contribution credit under section 5747.29 | 1129 |
of the Revised Code; | 1130 |
(11) The twenty-dollar personal exemption credit under | 1131 |
section 5747.022 of the Revised Code; | 1132 |
(12) The joint filing credit under division (G) of section | 1133 |
5747.05 of the Revised Code; | 1134 |
(13) The nonresident credit under division (A) of section | 1135 |
5747.05 of the Revised Code; | 1136 |
(14) The credit for a resident's out-of-state income under | 1137 |
division (B) of section 5747.05 of the Revised Code; | 1138 |
(15) The credit for employers that enter into agreements with | 1139 |
child day-care centers under section 5747.34 of the Revised Code; | 1140 |
(16) The credit for employers that reimburse employee child | 1141 |
care expenses under section 5747.36 of the Revised Code; | 1142 |
(17) The credit for adoption of a minor child under section | 1143 |
5747.37 of the Revised Code; | 1144 |
(18) The credit for purchases of lights and reflectors under | 1145 |
section 5747.38 of the Revised Code; | 1146 |
(19) The job retention credit under division (B) of section | 1147 |
5747.058 of the Revised Code; | 1148 |
(20) The credit for selling alternative fuel under section | 1149 |
5747.77 of the Revised Code; | 1150 |
(21) The second credit for purchases of new manufacturing | 1151 |
machinery and equipment and the credit for using Ohio coal under | 1152 |
section 5747.31 of the Revised Code; | 1153 |
(22) The job training credit under section 5747.39 of the | 1154 |
Revised Code; | 1155 |
(23) The enterprise zone credit under section 5709.66 of the | 1156 |
Revised Code; | 1157 |
(24) The credit for the eligible costs associated with a | 1158 |
voluntary action under section 5747.32 of the Revised Code; | 1159 |
(25) The credit for authorized donations under section | 1160 |
3310.30 of the Revised Code; | 1161 |
(26) The credit for employers that establish on-site child | 1162 |
day-care centers under section 5747.35 of the Revised Code; | 1163 |
| 1164 |
5747.75 of the Revised Code; | 1165 |
| 1166 |
production property under section 5747.28 of the Revised Code; | 1167 |
| 1168 |
the Revised Code; | 1169 |
| 1170 |
technology transfer investors under section 5747.33 of the Revised | 1171 |
Code; | 1172 |
| 1173 |
the Revised Code; | 1174 |
| 1175 |
5747.331 of the Revised Code; | 1176 |
| 1177 |
under section 5747.76 of the Revised Code; | 1178 |
| 1179 |
building under section 5747.76 of the Revised Code; | 1180 |
| 1181 |
(A) of section 5747.058 of the Revised Code; | 1182 |
| 1183 |
entity granted under section 5747.059 of the Revised Code; | 1184 |
| 1185 |
qualifying pass-through entity granted under division (J) of | 1186 |
section 5747.08 of the Revised Code; | 1187 |
| 1188 |
division (B)(1) of section 5747.062 of the Revised Code; | 1189 |
| 1190 |
5747.063 of the Revised Code; | 1191 |
| 1192 |
Revised Code for losses on loans made to the Ohio venture capital | 1193 |
program under sections 150.01 to 150.10 of the Revised Code; | 1194 |
| 1195 |
under section 5747.66 of the Revised Code. | 1196 |
(B) For any credit, except the refundable credits enumerated | 1197 |
in this section and the credit granted under division (I) of | 1198 |
section 5747.08 of the Revised Code, the amount of the credit for | 1199 |
a taxable year shall not exceed the tax due after allowing for any | 1200 |
other credit that precedes it in the order required under this | 1201 |
section. Any excess amount of a particular credit may be carried | 1202 |
forward if authorized under the section creating that credit. | 1203 |
Nothing in this chapter shall be construed to allow a taxpayer to | 1204 |
claim, directly or indirectly, a credit more than once for a | 1205 |
taxable year. | 1206 |
Section 2. That existing sections 109.572, 5725.98, 5729.98, | 1207 |
5733.01, 5733.98, and 5747.98 of the Revised Code are hereby | 1208 |
repealed. | 1209 |