The director of health shall distribute the contributed funds | 17 |
to the breast and cervical cancer project funded by the national | 18 |
breast and cervical cancer early detection program established | 19 |
under the "Breast and Cervical Cancer Mortality Prevention Act of | 20 |
1990," 104 Stat. 409, 42 U.S.C. 300k et seq. The contributed funds | 21 |
shall be used specifically for the provision of breast and | 22 |
cervical cancer screening, diagnostic, and outreach services to | 23 |
uninsured and under-insured women. The breast and cervical cancer | 24 |
project, through its regional agencies, shall first use the | 25 |
contributed funds to pay for services provided directly by | 26 |
personnel of local departments of health, federally qualified | 27 |
health centers as defined by section 3701.047 of the Revised Code, | 28 |
or other community health centers. If contributed funds remain | 29 |
after a regional agency pays for all screening, diagnostic, and | 30 |
outreach services provided by local departments of health, | 31 |
federally qualified health centers, or other community health | 32 |
centers, the regional agency may use contributed funds to pay for | 33 |
services provided by other providers. | 34 |
Sec. 5747.113. (A) Any taxpayer claiming a refund under | 35 |
section 5747.11 of the Revised Code who wishes to contribute any | 36 |
part of the taxpayer's refund to the natural areas and preserves | 37 |
fund created in section 1517.11 of the Revised Code, the nongame | 38 |
and endangered wildlife fund created in section 1531.26 of the | 39 |
Revised Code, the military injury relief fund created in section | 40 |
5101.98 of the Revised Code, the Ohio historical society income | 41 |
tax contribution fund created in section 149.308 of the Revised | 42 |
Code, the breast and cervical cancer project income tax | 43 |
contribution fund created in section 3701.601 of the Revised Code, | 44 |
or all of those funds may designate on the taxpayer's income tax | 45 |
return the amount that the taxpayer wishes to contribute to the | 46 |
fund or funds. A designated contribution is irrevocable upon the | 47 |
filing of the return and shall be made in the full amount | 48 |
designated if the refund found due the taxpayer upon the initial | 49 |
processing of the taxpayer's return, after any deductions | 50 |
including those required by section 5747.12 of the Revised Code, | 51 |
is greater than or equal to the designated contribution. If the | 52 |
refund due as initially determined is less than the designated | 53 |
contribution, the contribution shall be made in the full amount of | 54 |
the refund. The tax commissioner shall subtract the amount of the | 55 |
contribution from the amount of the refund initially found due the | 56 |
taxpayer and shall certify the difference to the director of | 57 |
budget and management and treasurer of state for payment to the | 58 |
taxpayer in accordance with section 5747.11 of the Revised Code. | 59 |
For the purpose of any subsequent determination of the taxpayer's | 60 |
net tax payment, the contribution shall be considered a part of | 61 |
the refund paid to the taxpayer. | 62 |
(B) The tax commissioner shall provide a space on the income | 63 |
tax return form in which a taxpayer may indicate that the taxpayer | 64 |
wishes to make a donation in accordance with this section. The tax | 65 |
commissioner shall also print in the instructions accompanying the | 66 |
income tax return form a description of the purposes for which the | 67 |
natural areas and preserves fund, the nongame and endangered | 68 |
wildlife fund, the military injury relief fund, and the Ohio | 69 |
historical society income tax contribution fund, and the breast | 70 |
and cervical cancer project income tax contribution fund were | 71 |
created and the use of moneys from the income tax refund | 72 |
contribution system established in this section. No person shall | 73 |
designate on the person's income tax return any part of a refund | 74 |
claimed under section 5747.11 of the Revised Code as a | 75 |
contribution to any fund other than the natural areas and | 76 |
preserves fund, the nongame and endangered wildlife fund, the | 77 |
military injury relief fund, or the Ohio historical society income | 78 |
tax contribution fund, or the breast and cervical cancer project | 79 |
income tax contribution fund. | 80 |
(C) The money collected under the income tax refund | 81 |
contribution system established in this section shall be deposited | 82 |
by the tax commissioner into the natural areas and preserves fund, | 83 |
the nongame and endangered wildlife fund, the military injury | 84 |
relief fund, and the Ohio historical society income tax | 85 |
contribution fund, and the breast and cervical cancer project | 86 |
income tax contribution fund in the amounts designated on the tax | 87 |
returns. | 88 |
(D) No later than the thirtieth day of September each year, | 89 |
the tax commissioner shall determine the total amount contributed | 90 |
to each fund under this section during the preceding eight months, | 91 |
any adjustments to prior months, and the cost to the department of | 92 |
taxation of administering the income tax refund contribution | 93 |
system during that eight-month period. The commissioner shall make | 94 |
an additional determination no later than the thirty-first day of | 95 |
January of each year of the total amount contributed to each fund | 96 |
under this section during the preceding four calendar months, any | 97 |
adjustments to prior years made during that four-month period, and | 98 |
the cost to the department of taxation of administering the income | 99 |
tax contribution system during that period. The cost of | 100 |
administering the income tax contribution system shall be | 101 |
certified by the tax commissioner to the director of budget and | 102 |
management, who shall transfer an amount equal to one-fourth | 103 |
one-fifth of such administrative costs from the natural areas and | 104 |
preserves fund, one-fourth of such costs from the nongame and | 105 |
endangered wildlife fund, one-fourth of such costs from the | 106 |
military injury relief fund, and one-fourth of such costs from the | 107 |
Ohio historical society income tax contribution fundeach of the | 108 |
five funds to the litter control and natural resourceincome tax | 109 |
administrationcontribution fund, which is hereby created, | 110 |
provided that the moneys that the department receives to pay the | 111 |
cost of administering the income tax refund contribution system in | 112 |
any year shall not exceed two and one-half per cent of the total | 113 |
amount contributed under that system during that year. | 114 |
(E) If the total amount contributed to a fund under this | 115 |
section in each of two consecutive calendar years is less than one | 116 |
hundred fifty thousand dollars, no person may designate a | 117 |
contribution to that fund for any taxable year ending after the | 118 |
last day of that two-year period. In such a case, the tax | 119 |
commissioner shall remove the space dedicated to the fund on the | 120 |
income tax return and the description of the fund in the | 121 |
instructions accompanying the income tax return. | 122 |
(F) The general assembly may authorize taxpayer refund | 123 |
contributions to no more than six funds under the income tax | 124 |
refund contribution system established in this section. If the | 125 |
general assembly authorizes income tax refund contributions to a | 126 |
fund other than the natural areas and preserves fund, the nongame | 127 |
and endangered wildlife fund, the military injury relief fund, the | 128 |
Ohio historical society income tax contribution fund, or the | 129 |
breast and cervical cancer project income tax contribution fund, | 130 |
such contributions may be authorized only for a period of two | 131 |
calendar years. | 132 |
(G)(1) The director of natural resources, in January of every | 138 |
odd-numbered year, shall report to the general assembly on the | 139 |
effectiveness of the income tax refund contribution system as it | 140 |
pertains to the natural areas and preserves fund and the nongame | 141 |
and endangered wildlife fund. The report shall include the amount | 142 |
of money contributed to each fund in each of the previous five | 143 |
years, the amount of money contributed directly to each fund in | 144 |
addition to or independently of the income tax refund contribution | 145 |
system in each of the previous five years, and the purposes for | 146 |
which the money was expended. | 147 |
(2) The director of job and family services and, the director | 148 |
of the Ohio historical society, and the director of health, in | 149 |
January of every odd-numbered year, each shall report to the | 150 |
general assembly on the effectiveness of the income tax refund | 151 |
contribution system as it pertains to the military injury relief | 152 |
fund and, the Ohio historical society income tax contribution | 153 |
fund, and the breast and cervical cancer project income tax | 154 |
contribution fund, respectively. The report shall include the | 155 |
amount of money contributed to the fund in each of the previous | 156 |
five years, the amount of money contributed directly to the fund | 157 |
in addition to or independently of the income tax refund | 158 |
contribution system in each of the previous five years, and the | 159 |
purposes for which the money was expended. | 160 |