The online versions of legislation provided on this website are not official. Enrolled bills are the final version passed by the Ohio General Assembly and presented to the Governor for signature. The official version of acts signed by the Governor are available from the Secretary of State's Office in the Continental Plaza, 180 East Broad St., Columbus.
|
As Passed by the House
123rd General Assembly
Regular Session
1999-2000 | S. B. No. 221 |
SENATORS CUPP-BRADY-DiDONATO-FINGERHUT-HORN-KEARNS-OELSLAGER-
PRENTISS-WATTS-BLESSING-SPADA-HAGAN-
REPRESENTATIVES MOTTLEY-
PETERSON-PERRY-FLANNERY-DISTEL-JERSE-GRENDELL-D. MILLER-
SULZER-TERWILLEGER-VERICH-ROMAN-SULLIVAN-DePIERO-J. BEATTY-
STEVENS-REDFERN-KRUPINSKI-GOODING-R. MILLER-SMITH-WIDENER-
PRINGLE-GERBERRY-STAPLETON-VESPER-WILLAMOWSKI-LOGAN-BARRETT-
BRITTON-AUSTRIA-HOOPS-VAN VYVEN-METZGER-ROBINSON-TRAKAS-
WINKLER-DAMSCHRODER-SALERNO-GOODMAN-KILBANE-BUEHRER-SUTTON-
KREBS-METELSKY-BENDER-EVANS-WILSON-SCHURING-TAYLOR-HARTNETT-
ASLANIDES-AMSTUTZ-BARNES-ROBERTS-CLANCY-HARRIS-OLMAN-TIBERI-
PATTON-ALLEN-YOUNG-SCHULER-HOLLISTER-O'BRIEN
A BILL
To amend section 5117.01 of the Revised Code to maintain the
disability deduction for certain elderly persons who previously qualified
for the Ohio Energy Credit Program on the basis of disability, and
to continue the provisions of this act on and after July 1, 2000, by amending
section 5117.01 of the Revised Code, as it results from
Am. Sub. S.B. 3 of the 123rd General Assembly, for that same purpose.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5117.01 of the Revised Code be amended to
read as follows:
Sec. 5117.01. (A) As used in this chapter:
(1) "Credit" means the credit on utility heating bills
granted under division (A) of section 5117.09 of the Revised
Code.
(2) "Current monthly bill" means the amount charged for
energy consumed in the most recent monthly billing period and
does not include any past due balance.
(3) "Current total income" means the adjusted gross income
of the head of household and the person's spouse
for the six-month period
beginning the first day of January and ending the thirtieth day
of June of the year in which an application is made, as
determined under the "Internal Revenue Code of 1954," 68A Stat.
3, 26 U.S.C. 1, as amended, minus ADJUSTED AS FOLLOWS:
(a) SUBTRACT the amount of disability
benefits included in adjusted gross income but not to exceed
twenty-six hundred dollars, plus;
(b) ADD old age and survivors benefits
received pursuant to the "Social Security Act," THAT ARE NOT
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME;
(c) ADD retirement,
pension, annuity, or other retirement payments or benefits not
included in federal adjusted gross income;
(d) ADD payments received
pursuant to the "Railroad Retirement Act," 50 Stat. 307, 45
U.S.C. 228, and;
(e) ADD interest on federal, state, and local government
obligations. Disability;
(f) FOR AN APPLICANT WHO RECEIVED A CREDIT OR PAYMENT FOR THE
PRECEDING HEATING SEASON ON THE BASIS OF BEING PERMANENTLY AND
TOTALLY DISABLED AND WHOSE APPLICATION RENEWAL FORM FOR THE
UPCOMING HEATING SEASON IS MADE ON THE BASIS OF ATTAINING
SIXTY-FIVE YEARS OF AGE OR OLDER, SUBTRACT THE FOLLOWING AMOUNT:
(i) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT WERE NOT
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR PRECEDING A YEAR IN
WHICH THE APPLICANT APPLIES
FOR THE CREDIT OR PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE
YEARS OF AGE OR OLDER, SUBTRACT AN AMOUNT EQUAL TO THE DISABILITY
BENEFITS THE APPLICANT RECEIVED IN THAT PRECEDING YEAR, TO THE
EXTENT INCLUDED IN CURRENT TOTAL INCOME, AS DEFINED IN THIS
SECTION, AND NOT SUBTRACTED UNDER DIVISION (A)(3)(a)
OF THIS
SECTION IN THE CURRENT YEAR;
(ii) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT WERE
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR PRECEDING A YEAR IN
WHICH THE APPLICANT APPLIES
FOR THE CREDIT OR PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE
YEARS OF AGE OR OLDER, SUBTRACT AN AMOUNT EQUAL TO THE AMOUNT OF
DISABILITY BENEFITS THAT WERE SUBTRACTED PURSUANT TO DIVISION
(A)(3)(a) OF THIS SECTION IN THAT PRECEDING YEAR, TO THE
EXTENT INCLUDED IN CURRENT TOTAL INCOME, AS DEFINED IN THIS SECTION, AND NOT
SUBTRACTED UNDER DIVISION (A)(3)(a) OF THIS SECTION
IN THE CURRENT
YEAR.
DISABILITY benefits paid by the veterans
administration DEPARTMENT OF VETERANS' AFFAIRS or a branch of the
armed forces of
the United
States on account of an injury or disability are not included in
current total income.
(4) "Energy company" means every retail propane dealer
that distributes propane by pipeline, and every electric light,
rural electric, gas, or natural gas company.
(5) "Energy dealer" means every retail dealer of fuel oil,
propane, coal, wood, and kerosene.
(6) "Head of household" means a person who occupies a
household as the person's homestead and who is financially
responsible for
its other occupants, if any, or the spouse of such a person if
both occupy the same household. No person is a head of household
if the person occupies a household for the taxable year prior
to the year
in which an application is filed and was claimed as a dependent
on the federal income tax return of another occupant of the same
household and was not the taxpayer's spouse or if the person
could have
been claimed if such a return had been filed for such year and
was not the other occupant's spouse.
(7) "Household" means any dwelling unit, including a unit in a multiple
unit dwelling, a manufactured home, or a mobile home,
to which utility heating
services or energy commodities are provided.
(8) "Payment" means the one hundred twenty-five-dollar
payment provided under division (A) of section 5117.10 of the
Revised Code.
(9) "Permanently and totally disabled" refers to a person
who has, on the first day of July of the year an application is
made, some impairment in body or mind that makes the person
unfit to
work at any substantially remunerative employment that the
person would
otherwise be reasonably able to perform and that will, with
reasonable probability, continue for an indefinite period of at
least twelve months without any present indication of recovery
therefrom, or who has been certified as permanently and totally
disabled by a state or federal agency having the function of so
classifying persons.
(10) "Sixty-five years of age or older" refers to a person
who has attained age sixty-four prior to the first day of January
of the year of application for reduction in utility charges.
(11) "Total income" means the adjusted gross income of the
head of household and the person's spouse for the
year preceding the year
in which an application is made, as determined under the
"Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as
amended, minus ADJUSTED AS FOLLOWS:
(a) SUBTRACT the amount of disability benefits included in
adjusted gross income but not to exceed fifty-two hundred
dollars, plus;
(b) ADD old age and survivors benefits received pursuant to
the "Social Security Act," THAT ARE NOT INCLUDED IN FEDERAL ADJUSTED
GROSS INCOME;
(c) ADD retirement, pension, annuity, or other
retirement payments or benefits not included in federal adjusted
gross income;
(d) ADD payments received pursuant to the "Railroad
Retirement Act," 50 Stat. 307, 45 U.S.C. 228; and
(e) ADD interest on
federal, state, and local government obligations. Disability;
(f) FOR AN APPLICANT WHO RECEIVED A CREDIT OR PAYMENT FOR THE
PRECEDING HEATING SEASON ON THE BASIS OF BEING PERMANENTLY AND TOTALLY
DISABLED AND WHOSE APPLICATION
RENEWAL FORM FOR THE UPCOMING HEATING SEASON IS MADE ON THE BASIS
OF ATTAINING SIXTY-FIVE YEARS OF AGE OR OLDER, SUBTRACT THE
FOLLOWING AMOUNT:
(i) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT WERE NOT
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR PRECEDING A YEAR IN
WHICH THE APPLICANT APPLIES
FOR THE CREDIT OR PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE
YEARS OF AGE OR OLDER, SUBTRACT AN AMOUNT EQUAL TO THE DISABILITY
BENEFITS THE APPLICANT RECEIVED IN THAT PRECEDING YEAR, TO THE
EXTENT INCLUDED IN TOTAL INCOME, AS DEFINED IN THIS SECTION, AND
NOT SUBTRACTED UNDER DIVISION (A)(11)(a) OF THIS
SECTION IN THE
CURRENT YEAR;
(ii) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT WERE
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR PRECEDING A YEAR IN
WHICH THE APPLICANT APPLIES
FOR THE CREDIT OR PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE
YEARS OF AGE OR OLDER, SUBTRACT AN AMOUNT EQUAL TO THE AMOUNT OF
DISABILITY BENEFITS THAT WERE SUBTRACTED PURSUANT TO DIVISION
(A)(11)(a) OF THIS SECTION IN THAT PRECEDING YEAR, TO THE
EXTENT INCLUDED IN TOTAL INCOME, AS DEFINED IN THIS SECTION, AND
NOT SUBTRACTED UNDER DIVISION (A)(11)(a) OF THIS
SECTION IN THE
CURRENT YEAR.
DISABILITY
benefits paid by the veteran's administration DEPARTMENT OF
VETERANS' AFFAIRS or a branch of the
armed forces of the United States on account of an injury or
disability shall not be included in total income.
(B) As used in sections 5117.01 to 5117.12 of the Revised
Code:
(1) "Applicant" means any person who has submitted an
application under division (C) of section 5117.03 of the Revised
Code.
(2) "Application" means the application in section 5117.03
of the Revised Code.
(3) "Program" means the Ohio energy credit program
established under sections 5117.01 to 5117.12 of the Revised
Code.
(4) "Purchased power costs" means charges for the costs of
power purchased by an electric light company under Chapters 4905.
and 4909. of the Revised Code and includes charges resulting from
the exchange of electric power.
(C) THIS IS AN INTERIM SECTION EFFECTIVE UNTIL JULY 1,
2000.
Section 2. That existing section 5117.01 of the Revised Code is hereby
repealed.
Section 3. That the version of section 5117.01 of the Revised Code that is to
be amended July 1, 2000, be amended to read as follows:
Sec. 5117.01. As used in sections 5117.01
to 5117.12 of the Revised Code:
(A) "Credit" means the credit on utility heating bills
granted under division (A) of section 5117.09 of the Revised
Code.
(B) "Current monthly bill" means the amount charged for
energy consumed in the most recent monthly billing period and
does not include any past due balance.
(C) "Current total income" means the adjusted gross income
of the head of household and the person's spouse
for the six-month period
beginning the first day of January and ending the thirtieth day
of June of the year in which an application is made, as
determined under the "Internal Revenue Code of 1954," 68A Stat.
3, 26 U.S.C. 1, as amended, minus ADJUSTED AS FOLLOWS:
(1) SUBTRACT the amount of disability
benefits included in adjusted gross income but not to exceed
twenty-six hundred dollars, plus;
(2) ADD old age and survivors benefits
received pursuant to the "Social Security Act," THAT ARE NOT
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME;
(3) ADD retirement,
pension, annuity, or other retirement payments or benefits not
included in federal adjusted gross income;
(4) ADD payments received
pursuant to the "Railroad Retirement Act," 50 Stat. 307, 45
U.S.C. 228, and;
(5) ADD interest on federal, state, and local government
obligations. Disability;
(6) FOR AN APPLICANT WHO RECEIVED A CREDIT OR PAYMENT FOR THE
PRECEDING HEATING SEASON ON THE BASIS OF BEING PERMANENTLY AND TOTALLY
DISABLED AND WHOSE APPLICATION RENEWAL FORM FOR THE UPCOMING HEATING
SEASON IS MADE ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE
OR OLDER, SUBTRACT THE FOLLOWING AMOUNT:
(a) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT WERE NOT
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR PRECEDING A YEAR IN WHICH THE APPLICANT APPLIES
FOR THE CREDIT OR PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR
OLDER, SUBTRACT AN
AMOUNT EQUAL TO THE DISABILITY BENEFITS THE APPLICANT RECEIVED IN
THAT PRECEDING YEAR, TO THE EXTENT INCLUDED IN CURRENT TOTAL
INCOME, AS DEFINED IN THIS SECTION, AND NOT SUBTRACTED UNDER
DIVISION (C)(1) OF THIS SECTION IN THE CURRENT YEAR;
(b) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT WERE
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR PRECEDING A YEAR IN
WHICH THE APPLICANT APPLIES
FOR THE CREDIT OR PAYMENT ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR
OLDER, SUBTRACT AN
AMOUNT EQUAL TO THE AMOUNT OF DISABILITY BENEFITS THAT WERE
SUBTRACTED PURSUANT TO DIVISION (C)(1) OF THIS SECTION IN THAT
PRECEDING YEAR, TO THE EXTENT INCLUDED IN CURRENT TOTAL INCOME, AS DEFINED IN
THIS
SECTION, AND NOT SUBTRACTED UNDER DIVISION (C)(1) OF THIS SECTION
IN THE CURRENT YEAR.
DISABILITY
benefits paid by the veterans
administration DEPARTMENT OF VETERANS' AFFAIRS or a branch of the
armed forces of the United
States on account of an injury or disability are not included in
current total income.
(D) "Energy company" means every retail propane dealer
that distributes propane by pipeline, and every electric light,
rural electric, gas, or natural gas company.
(E) "Energy dealer" means every retail dealer of fuel oil,
propane, coal, wood, and kerosene.
(F) "Head of household" means a person who occupies a
household as the person's homestead and who is financially
responsible for
its other occupants, if any, or the spouse of such a person if
both occupy the same household. No person is a head of household
if the person occupies a household for the taxable year prior
to the year
in which an application is filed and was claimed as a dependent
on the federal income tax return of another occupant of the same
household and was not the taxpayer's spouse or if the person
could have
been claimed if such a return had been filed for such year and
was not the other occupant's spouse.
(G) "Household" means any dwelling unit, including a unit
in a multiple
unit dwelling, a manufactured home, or a mobile home,
to which utility heating
services or energy commodities are provided.
(H) "Payment" means the one hundred twenty-five-dollar
payment provided under division (A) of section 5117.10 of the
Revised Code.
(I) "Permanently and totally disabled" refers to a person
who has, on the first day of July of the year an application is
made, some impairment in body or mind that makes the person
unfit to
work at any substantially remunerative employment that the
person would
otherwise be reasonably able to perform and that will, with
reasonable probability, continue for an indefinite period of at
least twelve months without any present indication of recovery
therefrom, or who has been certified as permanently and totally
disabled by a state or federal agency having the function of so
classifying persons.
(J) "Sixty-five years of age or older" refers to a person
who has attained age sixty-four prior to the first day of January
of the year an application is made.
(K) "Total income" means the adjusted gross income of the
head of household and the person's spouse for the
year preceding the year
in which an application is made, as determined under the
"Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as
amended, minus ADJUSTED AS FOLLOWS:
(1) SUBTRACT the amount of disability benefits included in
adjusted gross income but not to exceed fifty-two hundred
dollars, plus;
(2) ADD old age and survivors benefits received pursuant to
the "Social Security Act," THAT ARE NOT INCLUDED IN FEDERAL ADJUSTED
GROSS INCOME;
(3) ADD retirement, pension, annuity, or other
retirement payments or benefits not included in federal adjusted
gross income;
(4) ADD payments received pursuant to the "Railroad
Retirement Act," 50 Stat. 307, 45 U.S.C. 228; and
(5) ADD interest on
federal, state, and local government obligations. Disability;
(6) FOR AN APPLICANT WHO RECEIVED A CREDIT OR PAYMENT FOR THE
PRECEDING HEATING SEASON ON THE BASIS OF BEING PERMANENTLY AND TOTALLY
DISABLED AND WHOSE APPLICATION RENEWAL FORM FOR THE UPCOMING HEATING
SEASON IS MADE ON THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE
OR OLDER, SUBTRACT THE FOLLOWING AMOUNT:
(a) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT WERE NOT
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR PRECEDING A
YEAR IN WHICH THE APPLICANT APPLIES FOR THE CREDIT OR PAYMENT ON
THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR OLDER, SUBTRACT
AN AMOUNT EQUAL TO THE DISABILITY BENEFITS THE APPLICANT RECEIVED
IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED IN TOTAL INCOME, AS
DEFINED IN THIS SECTION, AND NOT SUBTRACTED UNDER DIVISION (K)(1)
OF THIS SECTION IN THE CURRENT YEAR;
(b) IF THE APPLICANT RECEIVED DISABILITY BENEFITS THAT WERE
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME IN THE YEAR PRECEDING A
YEAR IN WHICH THE APPLICANT APPLIES FOR THE CREDIT OR PAYMENT ON
THE BASIS OF ATTAINING SIXTY-FIVE YEARS OF AGE OR OLDER, SUBTRACT
AN AMOUNT EQUAL TO THE AMOUNT OF DISABILITY BENEFITS THAT WERE
SUBTRACTED PURSUANT TO DIVISION (K)(1) OF THIS SECTION IN THAT
PRECEDING YEAR, TO THE EXTENT INCLUDED IN TOTAL INCOME, AS DEFINED IN THIS
SECTION,
AND NOT SUBTRACTED UNDER DIVISION (K)(1) OF THIS SECTION IN THE
CURRENT YEAR.
DISABILITY
benefits paid by the department of veterans VETERANS'
affairs or a branch of the
armed forces of the United States on account of an injury or
disability shall not be included in total income.
(L) "Purchased power costs" means charges for the costs
of power purchased by an electric light company under Chapters 4905.
and 4909. of the Revised Code and includes charges resulting from
the exchange of electric power.
Section 4. That all existing versions of section 5117.01 of the Revised Code
are hereby repealed.
Section 5. Sections 3 and 4 of this act take effect July 1, 2000.
|