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H. B. No. 345 As IntroducedAs Introduced
127th General Assembly | Regular Session | 2007-2008 |
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Representatives Hite, Yates
Cosponsors:
Representatives Evans, Foley, Williams, B., Combs, Yuko, Seitz, DeGeeter, Harwood, Bacon, Huffman, Letson, Fende, Latta, Uecker, Celeste, Sayre, Skindell
A BILL
To amend sections 1517.11, 1531.26, 5101.98, and
5747.113 and to enact section 5502.23 of the
Revised Code to allow taxpayers to make
contributions to the American Red Cross Disaster
Response Fund through their income tax returns.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 1517.11, 1531.26, 5101.98, and
5747.113 be amended and section 5502.23 of the Revised Code be
enacted to read as follows:
Sec. 1517.11. There is hereby created in the state
treasury
the natural areas and preserves fund, which shall
consist of
moneys transferred into it under section 5747.113 of
the Revised
Code and of contributions made directly to it. Any
person may
contribute directly to the fund in addition to or
independently of
the income tax refund contribution system
established in that
section.
Moneys in the fund shall be
disbursed pursuant to vouchers
approved by the director of
natural resources for use by the
division of natural areas and
preserves solely for the following
purposes:
(A) The acquisition of new or expanded natural areas, nature
preserves, and
wild, scenic, and recreational river areas;
(B) Facility development in natural areas, nature preserves,
and
wild, scenic, and recreational river areas;
(C) Special projects, including, but not limited to,
biological
inventories, research grants, and the production of
interpretive material
related to natural areas, nature preserves,
and wild, scenic, and recreational
river areas;
(D) Routine maintenance for health and safety purposes.
Moneys appropriated from the fund shall not be
used to fund
salaries of permanent employees or administrative costs.
All investment earnings of the fund shall be credited to the
fund.
Sec. 1531.26. There is hereby created in the state
treasury
the nongame and endangered wildlife fund, which shall
consist of
moneys paid into it by the tax commissioner under
section 5747.113
of the Revised Code, moneys deposited in the fund
from the
issuance of wildlife conservation license plates under section
4503.57 of the Revised Code,
moneys deposited in the fund from the
issuance of bald eagle license plates
under section 4503.572 of
the Revised Code,
moneys credited to the fund under section
1533.151 of the Revised Code, and contributions made
directly to
it. Any person may contribute directly to the fund
in addition to
or independently of the income tax refund
contribution system
established in section 5747.113
of the Revised Code. Moneys in the
fund shall be disbursed pursuant to vouchers approved by the
director of natural resources for use by the division of wildlife
solely for the purchase, management, preservation, propagation,
protection, and stocking of wild animals that are not commonly
taken for sport or commercial purposes, including the acquisition
of title and
easements to lands, biological investigations, law
enforcement, production of educational materials, sociological
surveys,
habitat development, and personnel and equipment costs;
and for carrying out
section 1531.25 of the Revised
Code. Moneys
in the fund also may be used to promote and develop
nonconsumptive
wildlife recreational opportunities involving wild animals.
Moneys in the fund from the issuance of bald eagle license
plates
under section 4503.572 of the Revised Code shall be expended by
the division only to
pay the costs of acquiring, developing, and
restoring habitat for bald eagles
within this
state. Moneys in the
fund from any other source also may be used to pay the
costs of
acquiring, developing, and restoring habitat for bald eagles
within
this state.
All investment earnings of the fund shall be credited to
the
fund. Subject to the approval of the director, the chief of
the
division of wildlife may enter into agreements that the chief
considers
appropriate to obtain additional moneys for the
protection of
nongame native wildlife under the "Endangered
Species Act of
1973," 87 Stat. 884, 16 U.S.C.A. 1541-1543, as
amended, and the
"Fish and Wildlife Conservation Act of 1980," 94
Stat. 1322, 16
U.S.C.A. 2901-2911, as amended. Moneys appropriated
from the
fund are not intended to replace other moneys
appropriated for
these purposes.
Sec. 5101.98. (A) There is hereby created in the state
treasury the military injury relief fund, which shall consist of
money contributed to it under section 5747.113 of the Revised
Code, of incentive grants authorized by the "Jobs for Veterans
Act," 116 Stat. 2033 (2002), and of contributions made directly to
it. Any person or entity may contribute directly to the fund in
addition to or independently of the income tax refund contribution
system established in section 5747.113 of the Revised Code.
(B) Upon application, the director of job and family services
shall grant money in the fund to individuals injured while in
active service as a member of the armed forces of the United
States while serving under operation Iraqi freedom or
operation
enduring freedom and to individuals diagnosed with
post-traumatic
stress disorder while serving, or after having
served, in
operation Iraqi freedom or operation enduring freedom.
(C) An individual who receives a grant under this section is
precluded from receiving additional grants under
this section
during the same state fiscal year, but is not
precluded from
being
considered for or receiving other assistance
offered by
the
department of job and family services.
(D) The director shall adopt rules under Chapter 119. of the
Revised Code establishing:
(1) Forms and procedures by which individuals may apply for a
grant under this section;
(2) Criteria for reviewing, evaluating, and approving
or
denying grant applications;
(3) Criteria for determining the amount of grants awarded
under this section;
(4) Definitions and standards applicable to determining
whether an individual meets the requirements established in
division (B) of this section;
(5) The process for appealing eligibility determinations; and
(6) Any other rules necessary to administer the grant program
established in this section.
(E) An eligibility determination, a grant approval, or a
grant denial made under this section may not be appealed under
Chapter 119., section 5101.35, or any other provision of the
Revised Code.
Sec. 5502.23. (A) There is hereby created in the state
treasury the American red cross disaster response fund, which
shall consist of money transferred to it under section 5747.113 of
the Revised Code and of contributions made directly to it. Any
person may contribute directly to the fund in addition to or
independently of the income tax contribution system established in
section 5747.113 of the Revised Code.
(B) Each year, the executive director of the state emergency
management agency created under section 5502.22 of the Revised
Code shall make one or more grants to the American red cross
greater Columbus chapter from money appropriated for that purpose
from the American red cross disaster response fund, to be used by
the chapter for planning, for the implementation of programs to
assist in disaster preparedness and response throughout this
state, and for the costs of administering those programs. The
American red cross greater Columbus chapter shall
submit to the
executive director its plan for the use of any
grants received
under this section within sixty days after the
effective date of
any section of law appropriating money from the
fund for the
purpose of such grants.
(C) If the American red cross greater Columbus chapter ceases
to exist, the executive director shall use money in the American
red cross disaster response fund to make grants to the American
red cross to be used for disaster preparedness, response, and
planning throughout this state.
Sec. 5747.113. (A)(1) Any taxpayer claiming a refund under
section
5747.11 of the Revised Code for taxable years ending on
or
after
October 14, 1983, who wishes to contribute any part of
the
taxpayer's refund to the natural areas and preserves
fund created
in
section 1517.11 of the Revised Code, the nongame and endangered
wildlife fund created in section 1531.26 of the Revised Code, the
military injury relief fund created in section 5101.98 of the
Revised Code, or
all of those funds, may designate on
the
taxpayer's income tax return the
amount that
the taxpayer wishes
to contribute to the fund
or
funds. A
(2) For taxable years beginning in 2008 or thereafter, a
taxpayer who wishes to contribute to the American red cross
disaster response fund created in section 5502.23 of the Revised
Code may do so by contributing any part of the taxpayer's refund
or by increasing the payment required to accompany the taxpayer's
annual return under section 5747.08 of the Revised Code. A
taxpayer shall designate on the taxpayer's income tax return the
amount the taxpayer wishes to contribute to the fund, provided
that the amount contributed shall be at least one dollar. If a
taxpayer elects to increase a payment required to accompany the
taxpayer's annual return and the taxpayer fails to remit the full
amount of the contribution, the amount of the contribution shall
be reduced accordingly. In no case shall a contribution under this
division operate to reduce the combined amount of the state and
school district income taxes shown to be due on a taxpayer's
annual return.
(3) A designated
contribution of any part of a refund is
irrevocable upon the filing
of the return and
shall be made in the
full amount designated if
the refund found
due the taxpayer upon
the initial processing of
the
taxpayer's return, after any
deductions including those
required by
section 5747.12 of the
Revised Code, is greater than
or equal to the
designated
contribution. If the refund due as
initially determined is less
than the designated contribution, the
contribution shall be made
in the full amount of the refund. The
tax commissioner shall
subtract the amount of the contribution
from the amount of the
refund initially found due the taxpayer and
shall certify the
difference to the director of budget and
management and treasurer
of state for payment to the taxpayer in
accordance with section
5747.11 of the Revised Code. For the
purpose of any subsequent
determination of the taxpayer's net tax
payment, the contribution
shall be considered a part of the refund
paid to the taxpayer.
(B) The tax commissioner shall provide a space on the income
tax
return form in which a taxpayer may indicate that
the
taxpayer
wishes to make a donation in accordance with this section. The
tax
commissioner shall also print in the instructions accompanying
the
income tax return form a description of the purposes for
which
the
natural areas and preserves fund, the nongame and
endangered
wildlife fund, and the military injury relief fund, and the
American red cross disaster response fund were created and the use
of moneys from
the income tax refund contribution system
established in this
section. No person shall designate on
the
person's income
tax
return any
part of a refund claimed under
section 5747.11 of the
Revised
Code as a contribution to any fund
other than the natural
areas
and preserves fund, the nongame and
endangered wildlife
fund, the military injury relief fund,
American red cross disaster response fund, or
all of those funds.
(C) The money collected under the income tax refund
contribution
system established in this section shall be
deposited
by the tax
commissioner into the natural areas and
preserves fund,
the
nongame and endangered wildlife fund, and the military injury
relief fund, and the American red cross disaster response fund in
the amounts designated on
the tax returns.
(D) No later than the thirtieth day of September each year,
the
tax commissioner shall determine the total amount contributed
to
each fund under this section during the preceding eight months,
any adjustments to prior months, and the cost to the department
of
taxation of administering the income tax refund contribution
system during that eight-month period. The commissioner shall
make
an additional determination no later than the thirty-first
day of
January of each year of the total amount contributed to
each fund
under this section during the preceding four calendar
months, any
adjustments to prior years made during that
four-month
period, and
the cost to the department of taxation of
administering the income
tax contribution system during that
period. The cost of
administering the income tax contribution
system shall be
certified by the tax commissioner to the director
of budget and
management, who shall transfer an amount equal to
one-third
one-fourth of such administrative costs from the natural areas and
preserves fund, one-third of such costs from the nongame and
endangered wildlife fund, and one-third of such costs from the
military injury relief fund each of the four funds to the litter
control and natural
resource tax income tax contribution
administration fund, which is hereby created,
provided that the
moneys that the department receives to pay the
cost of
administering the income tax refund contribution system
in
any
year shall not exceed two and one-half per cent of the
total
amount contributed under that system during that year.
(E)(1) The director of natural resources, in January of every
odd-numbered year, shall report to the general assembly on the
effectiveness of the income tax refund contribution system as it
pertains to the natural areas and preserves fund and the nongame
and endangered wildlife fund. The
report shall include the amount
of money contributed to each fund in each of the previous five
years, the amount of
money contributed directly to each fund in
addition to or
independently of the income tax refund contribution
system in
each
of the previous five years, and the purposes for
which the
money
was expended.
(2) The director of job and family services, in January of
every odd-numbered year, shall report to the general assembly on
the effectiveness of the income tax refund contribution system as
it pertains to the military injury relief fund. The report shall
include the amount of money contributed to the fund in each of the
previous five years, the amount of money contributed directly to
the fund in addition to or independently of the income tax refund
contribution system in each of the previous five years, and the
purposes for which the money was expended
(3) In January of every odd-numbered year, beginning January
2011, the executive director of the state emergency management
agency created under section 5502.22 of the Revised Code shall
report to the general assembly on the effectiveness of the income
tax contribution system as it pertains to the American red cross
disaster response fund.
(4) Each report made under division (E) of this section also
shall include the amount of money contributed to each fund in each
of the previous five years, the amount of money contributed
directly to each fund in addition to or independently of the
income tax contribution system in each of the previous five years,
and the purposes for which the money in each fund was expended.
Section 2. That existing sections 1517.11, 1531.26, 5101.98,
and 5747.113 of the Revised Code are hereby repealed.
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