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.
|
H. B. No. 519 As IntroducedAs Introduced
127th General Assembly | Regular Session | 2007-2008 |
| |
Representative Williams, S.
Cosponsors:
Representatives Dyer, Hagan, R., Szollosi, Boyd, Mallory, Luckie
A BILL
To amend sections 109.57, 5733.01, 5733.98, and
5751.98 and to enact sections 124.1311, 3313.88,
3321.30, 5733.54, 5747.124, and 5751.54 of the
Revised Code to require parents of students
enrolled in school districts to perform volunteer
service for the district, to grant state employees
paid leave to participate in a child's educational
activities, to allow a nonrefundable credit
against the corporate franchise or commercial
activity tax for employer-paid leave enabling
employees to participate in school-related
activities, and to require school districts to
establish mentoring programs for students.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 109.57, 5733.01, 5733.98, and
5751.98 be amended and sections 124.1311, 3313.88, 3321.30,
5733.54, 5747.124, and 5751.54 of the Revised Code be enacted to
read as follows:
Sec. 109.57. (A)(1) The superintendent of the bureau of
criminal identification and investigation shall procure from
wherever
procurable and file
for record photographs, pictures,
descriptions, fingerprints,
measurements, and other information
that may be pertinent of
all persons who have been convicted of
committing within this state a
felony, any crime
constituting a
misdemeanor on the first offense and a felony on subsequent
offenses, or any misdemeanor described in division
(A)(1)(a) or
(A)(10)(a) of section 109.572 of the Revised Code, of all
children
under eighteen years of age who have been adjudicated
delinquent
children for committing within this state an act that would
be a
felony or
an offense of violence if committed by an adult or who
have been
convicted of
or pleaded guilty to committing within this
state a felony or an offense
of violence, and of all
well-known
and habitual criminals. The person
in charge of any
county,
multicounty, municipal, municipal-county, or
multicounty-municipal
jail or workhouse, community-based correctional
facility, halfway
house, alternative residential facility, or
state correctional
institution and the person in
charge of any state institution
having custody of a person
suspected of having committed a felony,
any crime constituting
a misdemeanor on the first offense and a
felony on subsequent offenses,
or any misdemeanor described in
division (A)(1)(a) or (A)(10)(a)
of section 109.572 of the Revised
Code or having custody of a child
under eighteen years of age with
respect to whom there is
probable
cause to believe that the child
may have committed an act that would
be a felony or
an offense of
violence if committed by an adult shall furnish such
material
to
the superintendent of
the bureau. Fingerprints, photographs, or
other
descriptive information of a child who is under eighteen
years of age,
has not been arrested or otherwise taken into
custody for committing an act
that would be a felony or an offense
of
violence if committed by an adult, has not
been adjudicated a
delinquent child for committing an act
that would be a felony or
an offense of violence
if committed by an adult, has not been
convicted of
or pleaded guilty to committing a
felony or an
offense of violence, and is not a child with respect to whom there
is
probable cause to
believe that the child may have committed an
act
that would be a felony or
an offense of violence if committed
by an adult
shall not be procured by the superintendent or
furnished by any
person in charge of any
county, multicounty,
municipal, municipal-county, or
multicounty-municipal jail or
workhouse, community-based correctional
facility, halfway house,
alternative residential facility, or
state correctional
institution, except as
authorized in section 2151.313 of the
Revised Code.
(2) Every clerk of a
court of record in this state, other
than the
supreme court or a court of appeals, shall send to the
superintendent of
the bureau a weekly report containing a summary
of each case
involving a felony, involving any crime constituting
a
misdemeanor on the
first offense and a felony on subsequent
offenses, involving a misdemeanor
described in division (A)(1)(a)
or (A)(10)(a) of section 109.572
of the Revised Code, or involving
an
adjudication in a case in which a child under eighteen years of
age was
alleged to be a delinquent child
for committing an act
that would be a
felony or an offense of violence if committed by
an adult. The clerk
of the court of common pleas shall include in
the report and summary the clerk
sends under this division all
information described in divisions
(A)(2)(a) to (f) of this
section
regarding a case before the court of appeals that is
served by that
clerk. The summary shall be written on the standard
forms
furnished by the
superintendent pursuant to division (B) of
this section and shall
include the following information:
(a) The incident tracking number contained on the standard
forms
furnished by the superintendent pursuant to division (B) of
this
section;
(b) The style and number of the case;
(d) The date that the person was convicted of or pleaded
guilty
to the offense, adjudicated a delinquent child for
committing the act that
would be
a felony or an
offense of
violence if committed by an adult, found not guilty of the
offense, or found not to be a delinquent child for committing an
act that
would be a
felony or an
offense of violence if committed
by an adult, the date of an entry
dismissing
the charge, an entry
declaring a mistrial of the offense in which the person
is
discharged, an entry finding that the person or child is not
competent to
stand trial, or an entry of a nolle prosequi, or the
date of any other
determination that constitutes final resolution
of the case;
(e) A statement of the original charge with the section of
the Revised Code
that was alleged to be violated;
(f) If the person or child was convicted, pleaded guilty, or
was
adjudicated a delinquent child, the sentence or
terms of
probation imposed or any other disposition of the
offender or the
delinquent child.
If the offense involved the disarming of a law enforcement
officer or an
attempt to disarm a law enforcement officer, the
clerk shall
clearly state that fact in the summary, and the
superintendent shall ensure
that a clear statement of that fact is
placed in the bureau's records.
(3) The superintendent shall cooperate with and assist
sheriffs,
chiefs of police, and other law enforcement officers in
the establishment of
a complete system of criminal identification
and in obtaining
fingerprints and other means of identification of
all persons
arrested on a charge of a felony, any crime
constituting a
misdemeanor on the first offense and a felony on
subsequent
offenses, or a misdemeanor described in division
(A)(1)(a) or (A)(10)(a) of section 109.572 of the Revised Code and
of all children
under
eighteen years of age arrested or otherwise
taken into custody for committing
an act that would
be a felony or
an offense of violence if committed by an adult.
The
superintendent also shall file for record the
fingerprint
impressions of all persons confined in a county, multicounty,
municipal, municipal-county, or multicounty-municipal jail or
workhouse,
community-based correctional facility, halfway house,
alternative residential facility, or state correctional
institution for
the violation of state
laws and of all children
under
eighteen years of age who
are confined in a county,
multicounty, municipal, municipal-county, or
multicounty-municipal
jail or workhouse, community-based
correctional facility, halfway
house, alternative residential facility, or
state correctional
institution or in any
facility for delinquent children for
committing an act
that would be a felony or
an offense of violence
if committed by an adult, and any other
information
that the
superintendent may receive from law enforcement
officials of the
state and its political subdivisions.
(4) The superintendent shall carry out Chapter 2950. of
the
Revised Code with respect to the registration of
persons who are
convicted of or plead guilty
to a sexually oriented offense
or a
child-victim oriented offense and with respect to all other duties
imposed on
the bureau under that chapter.
(5) The bureau shall perform centralized recordkeeping
functions for criminal history records and services in this state
for purposes of the national crime prevention and privacy compact
set forth in section 109.571 of the Revised Code and is the
criminal history record repository as defined in that section for
purposes of that compact. The superintendent or the
superintendent's designee is the compact officer for purposes of
that compact and shall carry out the responsibilities of the
compact officer specified in that compact.
(B) The superintendent shall prepare and furnish to every
county, multicounty, municipal, municipal-county, or
multicounty-municipal jail or workhouse, community-based
correctional
facility, halfway house, alternative residential
facility, or
state correctional institution and to every clerk of
a court in this
state specified in division (A)(2) of this
section
standard forms for reporting the information required
under
division (A) of this
section. The standard forms that the
superintendent prepares pursuant to
this division may be in a
tangible format, in an electronic format, or in both
tangible
formats and electronic formats.
(C)(1) The superintendent may operate a center for
electronic, automated, or other data processing for the storage
and retrieval of information, data, and statistics pertaining to
criminals and to children under eighteen years of age who are
adjudicated
delinquent children for committing an
act that would
be a felony or an offense of
violence if committed by an adult,
criminal activity, crime prevention,
law
enforcement,
and criminal
justice, and may establish and operate a statewide
communications
network to gather and disseminate information,
data, and
statistics for the use of law enforcement agencies and for other
uses specified in this division. The
superintendent may gather,
store, retrieve, and
disseminate information, data, and statistics
that pertain to children who are
under eighteen years of age and
that are gathered pursuant to sections 109.57
to 109.61 of the
Revised Code together with information, data, and
statistics that
pertain to adults and that are gathered pursuant to those
sections.
(2) The superintendent or the superintendent's designee shall
gather information of the nature described in division (C)(1) of
this section that pertains to the offense and delinquency history
of a person who has been convicted of, pleaded guilty to, or been
adjudicated a delinquent child for committing a sexually oriented
offense or a child-victim oriented offense for inclusion in the
state registry of sex offenders and child-victim offenders
maintained pursuant to division (A)(1) of section 2950.13 of the
Revised Code and in the internet database operated pursuant to
division (A)(13) of that section and for possible inclusion in the
internet database operated pursuant to division (A)(11) of that
section.
(3) In addition to any other authorized use of information,
data, and statistics of the nature described in division
(C)(1)
of this section, the superintendent or the superintendent's
designee may provide and exchange the information, data, and
statistics pursuant to the national crime prevention and privacy
compact as described in division (A)(5) of this section.
(D) The information and materials furnished to the
superintendent pursuant to division (A) of this section and
information and materials furnished to any board or person under
division (F) or (G) of this section are not public records under
section
149.43 of the Revised Code. The superintendent or the
superintendent's designee shall gather and retain information so
furnished under division (A) of this section that pertains to the
offense and delinquency history of a person who has been convicted
of, pleaded guilty to, or been adjudicated a delinquent child for
committing a sexually oriented offense or a child-victim oriented
offense for the purposes described in division (C)(2) of this
section.
(E) The attorney general shall adopt rules, in accordance
with Chapter 119. of the Revised Code, setting forth the
procedure
by which a person may receive or release information
gathered by
the superintendent pursuant to
division (A) of this
section. A
reasonable fee may be charged for this service. If a
temporary
employment service submits a request for a determination
of
whether a person the service plans to refer to an employment
position has been convicted of or pleaded guilty to an offense
listed in division (A)(1), (3), (4), (5), or (6) of section
109.572
of the Revised Code, the request shall be treated as a
single
request and only one fee shall be charged.
(F)(1) As used in division (F)(2) of this section, "head
start agency" means an entity in this state that has been
approved
to be an agency for purposes of subchapter II of the
"Community
Economic Development Act," 95 Stat. 489 (1981), 42
U.S.C.A. 9831,
as amended.
(2)(a) In addition to or in conjunction with any request that
is required to be made under division (C)(2) of section 3313.88 or
section 109.572, 2151.86, 3301.32,
3301.541, 3319.39, 3319.391,
3327.10, 3701.881, 5104.012,
5104.013, 5123.081,
5126.28,
5126.281, or 5153.111 of the Revised
Code, the board of
education
of any school district; the director
of mental
retardation and
developmental disabilities; any county
board of
mental retardation
and developmental disabilities; any
entity
under contract with a
county board of mental retardation
and
developmental
disabilities; the chief administrator of any
chartered nonpublic
school; the chief administrator of any home
health agency;
the chief administrator of or person operating any
child
day-care center, type A family day-care home, or type B
family
day-care home licensed or certified under Chapter 5104. of
the
Revised Code; the administrator of any type C family day-care
home certified pursuant to Section 1 of Sub. H.B. 62 of the 121st
general assembly or Section 5 of Am. Sub. S.B. 160 of the 121st
general assembly; the chief administrator of any head start
agency;
the executive director of a public children services
agency; or an employer described in division (A)(2) of section
3319.391 or division (J)(2) of section 3327.10 of the Revised Code
may request that the superintendent of the bureau
investigate and
determine, with respect to any individual who has
applied for
employment in any position after October 2, 1989, or
any
individual
wishing to apply for employment with a board of
education may
request, with regard to the
individual, whether the
bureau has any
information gathered under division (A) of this
section that
pertains to that individual. On receipt of the
request, the
superintendent shall determine whether that
information
exists
and, upon request of the person, board, or
entity requesting
information, also shall request from the federal
bureau of
investigation any criminal records it has pertaining
to
that
individual. The superintendent or the superintendent's
designee also may request criminal history records from other
states or the federal government pursuant to the national crime
prevention and privacy compact set forth in section 109.571 of the
Revised Code. Within thirty days of the date that the
superintendent
receives a
request, the superintendent shall send
to the board, entity, or
person a report of any information that
the superintendent
determines exists,
including information
contained in records that have been sealed
under section 2953.32
of the Revised Code, and, within thirty
days of its receipt, shall
send the board, entity, or person a
report of any information
received from the federal
bureau of investigation, other than
information the dissemination
of which is prohibited by federal
law.
(b) When a board of education is required to receive
information
under this section as a prerequisite to employment of
an
individual pursuant to section 3319.39 of the Revised Code, it
may accept a
certified copy of records that were issued
by the
bureau of criminal identification and investigation and that are
presented by an individual applying for employment with the
district in lieu of requesting that information itself. In such a
case, the
board shall accept the certified copy issued by the
bureau in order to make a
photocopy of it for that individual's
employment application documents and
shall return the certified
copy to the individual. In a case of that nature,
a district only
shall
accept a certified copy of records of that nature within one
year
after the date of their issuance by the
bureau.
(3) The state board of education may request, with respect
to
any individual who has applied for employment after October 2,
1989, in any position with the state board or the department of
education, any information that a school district board of
education is authorized to request under division (F)(2)
of this
section, and the
superintendent of the bureau shall proceed as if
the request has
been received from a school district board of
education under
division (F)(2) of this section.
(4) When the superintendent of the bureau receives a
request
for information under division (C)(1) of section 3313.88 or
section 3319.291
of the Revised Code, the
superintendent shall
proceed as if the
request has been received
from a school
district board of
education under division (F)(2) of
this
section.
(5) When a recipient of a classroom
reading
improvement grant
paid under section 3301.86 of the Revised
Code
requests, with
respect to any individual who applies to participate in
providing
any program or service
funded in whole or in
part by the grant,
the information that a school district board of
education is
authorized to request under division
(F)(2)(a) of
this section,
the superintendent of the bureau shall proceed as if the
request
has been
received from a school district board of education under
division
(F)(2)(a) of this section.
(G) In addition to or in conjunction with
any request that is
required to be made under section 3701.881,
3712.09,
3721.121, or
3722.151 of the Revised
Code with respect to an individual who has
applied for employment in
a position that involves providing
direct care to an older adult, the chief
administrator of a home
health agency,
hospice care program, home licensed under Chapter
3721.
of the Revised Code, adult day-care program
operated
pursuant to rules adopted under section 3721.04 of the
Revised
Code, or adult care facility
may request that the superintendent
of the bureau
investigate and determine, with respect to any
individual who has
applied after
January 27, 1997, for employment
in a position that
does not involve providing
direct care to an
older adult, whether the bureau has any information
gathered under
division (A) of this section that pertains
to that individual.
In addition to or in conjunction with any request that is
required to be made under section 173.27 of the Revised Code with
respect to an individual who has applied for employment in a
position that involves providing ombudsperson services to
residents of long-term care facilities or recipients of
community-based long-term care services, the state long-term care
ombudsperson, ombudsperson's designee, or director of health may
request that the superintendent investigate and determine, with
respect to any individual who has applied for employment in a
position that does not involve providing such ombudsperson
services, whether the bureau has any information gathered under
division (A) of this section that pertains to that applicant.
In addition to or in conjunction with any request that is
required to be made under section 173.394 of the Revised Code with
respect to an individual who has applied for employment in a
position that involves providing direct care to an individual, the
chief administrator of a community-based long-term care agency may
request that the superintendent investigate and determine, with
respect to any individual who has applied for employment in a
position that does not involve providing direct care, whether the
bureau has any information gathered under division (A) of this
section that pertains to that applicant.
On receipt of a request under this division, the
superintendent shall determine whether that information
exists
and, on request of the individual requesting information,
shall
also request from the federal bureau of investigation any
criminal
records it has pertaining to the applicant. The superintendent or
the superintendent's designee also may request criminal history
records from other states or the federal government pursuant to
the national crime prevention and privacy compact set forth in
section 109.571 of the Revised Code. Within
thirty days of the
date a request is received, the superintendent
shall send to the
requester a report of any
information determined to exist,
including information contained
in records that have been sealed
under section 2953.32 of the
Revised Code, and, within thirty days
of its
receipt, shall send the requester a report of any
information received from the federal bureau of
investigation,
other than information the dissemination of which is prohibited
by
federal law.
(H) Information obtained by a government entity or person
under this section is confidential
and shall not be released or
disseminated.
(I) The superintendent may charge a reasonable fee for
providing information or criminal records under division (F)(2)
or
(G) of this section.
(J) As used in this section, "sexually oriented offense" and
"child-victim oriented offense" have the same meanings as in
section 2950.01 of the Revised Code.
Sec. 124.1311. (A) As used in this section:
(1) "Child" means a person who is enrolled in an elementary
or secondary school and who has any of the following relationships
to a state employee:
(f) Ward of the state employee by virtue of the state
employee having been appointed the person's legal guardian or
custodian;
(g) Any other legal capacity where the state employee is
acting as parent for the child.
(2) "Educational activity" means an activity that is
sponsored by an elementary or secondary school and that includes,
but is not limited to, any of the following:
(a) A parent-teacher conference;
(b) Participation in school-sponsored tutoring;
(c) Participation in a school-sponsored volunteer program;
(f) A school committee meeting;
(g) An academic competition;
(h) Assistance with an athletic, music, or theater program.
(B) Each state employee shall be granted up to sixteen hours
of leave with pay during each calendar year to use during those
hours when the employee is absent from work because of the
employee's participation in an educational activity of the
employee's child at the child's elementary or secondary school. An
appointing authority shall compensate a state employee who uses
the leave at the employee's regular rate of pay for those regular
work hours during which the employee is absent from work. An
appointing authority shall make reasonable efforts to schedule the
leave in a manner that does not unduly disrupt the appointing
authority's operations.
Sec. 3313.88. (A) The board of education of each city,
exempted village, local, and joint vocational school district
shall adopt a policy establishing a mentoring program for
students. The board shall create a division of mentoring
consisting of a distinct unit of staff to implement the program.
(B) The board shall require all mentors participating in the
program to do both of the following:
(1) Satisfactorily complete a criminal records check in
accordance with division (C) of this section, notwithstanding
sections 109.574 to 109.577 of the Revised Code;
(2) Complete an annual training course developed by the
division of mentoring.
(C)(1) The director of the division of mentoring shall report
to the department of education the name and address of each person
applying to be a mentor. Except as provided in division (C)(2) of
this section, the department shall request the superintendent of
the bureau of criminal identification and investigation to conduct
a criminal records check of each person reported under this
division and to obtain any criminal records that the federal
bureau of investigation has on the person. For this purpose, the
department shall require each applicant to submit the form
prescribed by division (C)(1) of section 109.572 of the Revised
Code and the fingerprint impressions sheet prescribed by division
(C)(2) of that section and shall forward the completed form and
impression sheet to the superintendent of the bureau of criminal
identification and investigation at the time the department
requests the criminal records check. Upon receipt of a request,
the bureau shall conduct the criminal records check in accordance
with section 109.572 of the Revised Code as if the request had
been made under section 3319.39 of the Revised Code. The
department shall forward the results of the criminal records check
to the director of the division of mentoring. The cost of each
criminal records check requested under this division shall be paid
by the department.
(2) The board may elect to request the criminal records check
of any person applying to be a mentor rather than having the
department request the check on its behalf, if the director of the
division of mentoring notifies the department of that election. In
that case, the request for a criminal records check shall be made
to the superintendent of the bureau of criminal identification and
investigation in the manner prescribed in section 3319.39 of the
Revised Code, except that the director of the division of
mentoring shall request the check rather than the appointing or
hiring officer of the board. Upon receipt of the request, the
bureau shall conduct the criminal records check in accordance with
section 109.572 of the Revised Code as if the request had been
made under section 3319.39 of the Revised Code. The cost of each
criminal records check requested under this division shall be paid
by the district.
(3) Any person subject to a criminal records check under
division (C)(1) or (2) of this section who has been convicted of
or pleaded guilty to any offense described in division (B)(1) of
section 3319.39 of the Revised Code shall not be permitted to
mentor students.
Sec. 3321.30. (A) As used in this section, "parent" means
either of the natural or adoptive parents of a student, except
under the following conditions:
(1) When the marriage of the natural or adoptive parents of
the student has been terminated by a divorce, dissolution of
marriage, or annulment or the natural or adoptive parents of the
student are living separate and apart under a legal separation
decree and the court has issued an order allocating the parental
rights and responsibilities with respect to the student, "parent"
means the residential parent as designated by the court except
that "parent" means either parent when the court issues a shared
parenting decree.
(2) When a court has granted temporary or permanent custody
of the student to an individual or agency other than either of the
natural or adoptive parents of the student, "parent" means the
legal custodian of the child.
(3) When a court has appointed a guardian for the student,
"parent" means the guardian of the student.
(4) When the student is the subject of a power of attorney
executed under sections 3109.51 to 3109.62 of the Revised Code,
"parent" means the grandparent designated as attorney in fact
under the power of attorney. When the student is the subject of a
caretaker authorization affidavit executed under sections 3109.65
to 3109.73 of the Revised Code, "parent" means the grandparent
that executed the affidavit.
(B) The parent of each student enrolled in any of grades
kindergarten through twelve in a city, exempted village, or local
school district shall do both of the following:
(1) Prior to the opening date of each school year, attend an
orientation seminar described in division (D) of this section
conducted by the district;
(2) Perform at least thirteen hours of volunteer
service for
the district each school year. However, if a student
is enrolled
in a joint vocational school district, the student's
parent may
perform any or all of that volunteer service for the
joint
vocational district rather than for the city, exempted
village,
or local district in which the student is also enrolled.
(C) In any situation in which a student has two parents who
share custody for the student, each parent may perform a portion
of the thirteen hours of volunteer service required by division
(B)(2) of this
section, provided that the combined number of
hours of volunteer
service performed by both parents equals at
least thirteen hours.
(D) Each school district, other than a joint vocational
school district, shall develop a three-hour orientation seminar
for parents of students enrolled in the district. The district
shall conduct the seminar prior to the opening date of each school
year at such times and places as necessary to accommodate all
parents, but not less than two times. Each seminar shall cover the
following topics:
(1) The district's expectations of parents during the school
year, including the duty to perform the volunteer service required
by division (B)(2) of this section and the consequences for
failure to perform that service under division (F) of this
section;
(2) Strategies for parents to help their children succeed in
school, including the importance of regular attendance and
managing homework;
(3) Opportunities for participation in school activities by
parents and students;
(4) Any other topics considered relevant by the district.
(E) Each school district board of education shall adopt a
policy describing volunteer activities in which parents may
participate to fulfill the service requirements of division (B)(2)
of this section.
The volunteer activities may include tutoring,
participation on
school or district committees, assistance with
extracurricular
activities, chaperoning field trips, lunchroom or
library
assistance, clerical work, or any other activity that the
board
determines is necessary or useful for the district and that
can be
performed by a volunteer parent.
(F) Not later than the thirtieth day of June of each school
year, the superintendent of each school district shall report to
the department of education the name and address of each parent
who, in that school year, did not complete the requirements of
division (B) of this section. The department shall
impose a fine
of one hundred dollars on each parent reported under
this
division who does not show good cause as to why the parent
was
unable to complete the requirements. The department shall send the
parent written notification of the fine. The notification shall
inform the parent of the following:
(1) The amount of the fine, methods of payment, and the
deadline for payment;
(2) The procedures adopted under division (H) of this section
for showing good cause as to why the parent was unable to complete
the requirements;
(3) That failure to pay the fine by the deadline will result
in the amount of the fine being withheld from the parent's refund
of paid state income taxes under section 5747.124 of the Revised
Code.
(G) Not later than the fifteenth day of January each year,
the department shall report to the tax commissioner the name and
address of each parent who failed to pay the fine imposed under
division (F) of this section prior to the thirty-first day of
December of the preceding year and did not show good cause as to
why the parent was unable to complete the requirements of division
(B) of this section. If a parent subsequently pays the fine,
the
department promptly shall notify the tax commissioner that the
fine has been paid.
(H) The state board of education shall adopt rules
establishing procedures by which a parent may appeal the fine
imposed under division (F) of this section. The rules shall
require the department to waive the fine for any parent who shows
good cause as to why the parent was unable to complete the
requirements of division (B) of this section.
(I) The department shall use all funds collected under this
section or paid into the parental school participation fund
pursuant to section 5747.124 of the Revised Code to pay the costs
of the criminal records checks requested under section 3313.88 of
the Revised Code. If a school district elects under division
(C)(2) of section 3313.88 of the Revised Code to request criminal
records checks itself rather than having the department request
the checks on its behalf, the department shall reimburse the
district for the costs of the checks from those funds. If the
funds are insufficient to pay the costs of all criminal records
checks requested under section 3313.88 of the Revised Code, the
department shall reimburse all districts that elect to request the
criminal records checks under division (C)(2) of that section
prior to using the funds to pay the costs of the criminal records
checks requested by the department under division (C)(1) of that
section.
Sec. 5733.01. (A) The tax provided by this chapter for
domestic corporations shall be the amount charged against each
corporation organized for profit under the laws of this state and
each nonprofit corporation organized pursuant to Chapter
1729. of
the Revised Code, except as provided in sections 5733.09
and
5733.10 of the Revised Code, for the privilege of exercising
its
franchise during the calendar year in which that amount is
payable, and the tax provided by this chapter for foreign
corporations shall be the amount charged against each corporation
organized for profit and each nonprofit corporation organized or
operating in the same or similar manner as nonprofit corporations
organized under Chapter 1729. of the Revised Code, under the laws
of any state or country other than this state, except as provided
in
sections 5733.09 and 5733.10 of the Revised Code, for the
privilege of doing business in this state, owning or using a part
or all of its capital or property in this state, holding a
certificate of compliance with the laws of this state authorizing
it to do business in this state, or otherwise having nexus in or
with
this state under the
Constitution of the
United
States,
during the calendar year in which
that amount is payable.
(B) A corporation is subject to the tax imposed by section
5733.06 of the Revised Code
for each calendar year that it is so
organized, doing
business, owning or using a part or all of its
capital or
property, holding a certificate of compliance, or
otherwise having nexus in or with
this state under the
Constitution of the
United
States,
on the first day
of January of
that calendar year.
(C) Any corporation subject to this chapter that is not
subject to the federal income tax shall file its returns and
compute its tax liability as required by this chapter in the same
manner as if that corporation were subject to the federal income
tax.
(D) For purposes of this chapter, a federally chartered
financial institution shall be deemed to be organized under the
laws of the state within which its principal office is located.
(E) For purposes of this chapter, any person, as defined in
section 5701.01
of the Revised
Code, shall be
treated as a
corporation
if the person
is classified for federal
income tax
purposes as an association taxable as a corporation, and an equity
interest in the person shall be treated as capital stock of the
person.
(F) For the purposes of this chapter, "disregarded entity"
has the same meaning as in division (D) of section 5745.01 of the
Revised Code.
(1) A person's interest in a disregarded entity, whether
held
directly or
indirectly, shall be treated as the person's
ownership
of the
assets and liabilities of the disregarded entity,
and the
income, including gain or loss,
shall be included in the
person's
net income under this chapter.
(2) Any sale, exchange, or other disposition of the
person's
interest in the disregarded entity, whether held directly
or
indirectly,
shall be treated as a sale, exchange, or other
disposition of the
person's share of the disregarded entity's
underlying assets or liabilities, and the gain or
loss from such
sale, exchange, or disposition shall be included in
the person's
net income under this chapter.
(3) The disregarded entity's payroll, property, and sales
factors shall be
included in the person's factors.
(G) The tax a corporation is required to pay under this
chapter shall be as follows:
(1)(a) For financial institutions, the greater of the minimum
payment required under division (E) of section 5733.06 of the
Revised Code or the difference between all taxes charged the
financial institution under this chapter, without regard to
division (G)(2) of this section, less any credits allowable
against such tax.
(b) A corporation satisfying the description in division
(E)(5), (6), (7), (8), or (10) of section 5751.01 of the Revised
Code that is not a financial institution, insurance company, or
dealer in intangibles is subject to the taxes imposed under this
chapter as a corporation and not subject to tax as a financial
institution, and shall pay the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or the difference between all the taxes charged under this
chapter, without regard to division (G)(2) of this section, less
any credits allowable against such tax.
(2) For all corporations other than those persons described
in division (G)(1)(a) or (b) of this section, the amount under
division (G)(2)(a) of this section applicable to the tax year
specified less the amount under division (G)(2)(b) of this
section:
(a)(i) For tax year 2005, the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or the difference between all taxes charged the corporation under
this chapter and any credits allowable against such tax;
(ii) For tax year 2006, the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or four-fifths of the difference between all taxes charged the
corporation under this chapter and any credits allowable against
such tax, except the qualifying pass-through entity tax credit
described in division (A)(29)(30) and the refundable credits
described
in divisions (A)(30)(31) to (34)(35) of section 5733.98
of the
Revised Code;
(iii) For tax year 2007, the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or three-fifths of the difference between all taxes charged the
corporation under this chapter and any credits allowable against
such tax, except the qualifying pass-through entity tax credit
described in division (A)(29)(30) and the refundable credits
described in divisions (A)(30)(31) to (34)(35) of section 5733.98
of the Revised Code;
(iv) For tax year 2008, the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or two-fifths of the difference between all taxes charged the
corporation under this chapter and any credits allowable against
such tax, except the qualifying pass-through entity tax credit
described in division (A)(29)(30) and the refundable credits
described in divisions (A)(30)(31) to (34)(35) of section 5733.98
of the Revised Code;
(v) For tax year 2009, the greater of the minimum payment
required under division (E) of section 5733.06 of the Revised Code
or one-fifth of the difference between all taxes charged the
corporation under this chapter and any credits allowable against
such tax, except the qualifying pass-through entity tax credit
described in division (A)(29)(30) and the refundable credits
described in divisions (A)(30)(31), (31)(32), (32)(33), and
(33)(34) of section 5733.98 of the Revised Code;
(vi) For tax year 2010 and each tax year thereafter, no tax.
(b) A corporation shall subtract from the amount calculated
under division (G)(2)(a)(ii), (iii), (iv), or (v) of this section
any qualifying pass-through entity tax credit described in
division (A)(29)(30) and any refundable credits described in
divisions (A)(30)(31) to (34)(35) of section 5733.98 of the
Revised Code to which the corporation is entitled. Any unused
qualifying pass-through entity tax credit is not refundable.
(c) For the purposes of computing the amount of a credit that
may be carried forward to a subsequent tax year under division
(G)(2) of this section, a credit is utilized against the tax for a
tax year to the extent the credit applies against the tax for that
tax year, even if the difference is then multiplied by the
applicable fraction under division (G)(2)(a) of this section.
(3) Nothing in division (G) of this section eliminates or
reduces the tax imposed by section 5733.41 of the Revised Code on
a qualifying pass-through entity.
Sec. 5733.54. For tax years 2009 and thereafter, there is
hereby allowed a nonrefundable credit against the tax imposed by
section 5733.06 of the Revised Code for an employer that pays for
leave taken by an employee to participate in activities at an
elementary or secondary school the employee's child attends that
directly relate to the employee's child. The credit for each such
employee shall equal the number of hours of such paid leave, not
to exceed sixteen hours for each employee for each taxable year,
multiplied by the employee's hourly compensation, or its
equivalent if salaried. The taxpayer shall claim the credit for
the taxable year in which such leave is paid. The credit shall not
exceed the amount of tax otherwise due under section 5733.06 of
the Revised Code after deducting any other credits that precede
the credit claimed under this section in the order prescribed by
section 5733.98 of the Revised Code. The credit claimed under this
section shall not also be claimed under section 5751.54 of the
Revised Code for the same leave.
Sec. 5733.98. (A) To provide a uniform procedure for
calculating the amount of tax imposed by section 5733.06 of the
Revised Code
that is due under this chapter, a taxpayer
shall
claim any credits to which it is entitled in the following order,
except as otherwise provided in section 5733.058 of the Revised
Code:
(1) For tax year 2005, the credit for taxes paid by a
qualifying pass-through
entity allowed
under section 5733.0611 of
the Revised Code;
(2) The credit allowed for financial institutions under
section 5733.45 of the Revised Code;
(3) The credit for qualifying affiliated groups under
section
5733.068 of the Revised Code;
(4) The subsidiary corporation credit under section
5733.067
of the Revised Code;
(5) The savings and loan assessment credit under section
5733.063 of the Revised Code;
(6) The credit for recycling and litter prevention
donations
under section
5733.064 of the Revised Code;
(7) The credit for employers that enter into
agreements with
child day-care centers under section 5733.36 of the
Revised Code;
(8) The credit for employers that reimburse employee child
care expenses under section 5733.38 of the Revised
Code;
(9) The credit for maintaining railroad active grade
crossing
warning
devices under section 5733.43 of the Revised
Code;
(10) The credit for purchases of lights and reflectors under
section
5733.44 of the Revised Code;
(11) The nonrefundable credit for employers that provide paid
leave to employees who participate in school-related activities
under section 5733.54 of the Revised Code;
(12) The job retention credit under division (B) of section
5733.0610 of the Revised Code;
(12)(13) The credit for
tax years
2008 and 2009 for selling
alternative fuel under section 5733.48
of the
Revised Code;
(13)(14) The second credit for purchases of new
manufacturing
machinery and equipment under
section 5733.33 of the
Revised Code;
(14)(15) The job training credit under section 5733.42 of
the
Revised
Code;
(15)(16) The credit for qualified research expenses under
section
5733.351 of
the Revised Code;
(16)(17) The enterprise zone credit under section 5709.66 of
the
Revised Code;
(17)(18) The credit for the eligible costs associated with a
voluntary action under section 5733.34
of the Revised Code;
(18)(19) The credit for employers that establish on-site
child
day-care centers under section 5733.37 of the Revised
Code;
(19)(20)
The ethanol plant investment credit under section
5733.46 of the Revised Code;
(20)(21) The credit for purchases of qualifying grape
production
property under section 5733.32 of the Revised Code;
(21)(22) The export sales credit under section 5733.069 of
the
Revised Code;
(22)(23) The credit for research and development and
technology
transfer investors under section 5733.35 of the Revised
Code;
(23)(24) The enterprise zone credits under section 5709.65
of
the
Revised Code;
(24)(25) The credit for using Ohio coal under section
5733.39
of
the
Revised Code;
(25)(26) The credit for small telephone companies under
section
5733.57 of the Revised Code;
(26)(27) The credit for eligible nonrecurring 9-1-1 charges
under
section 5733.55 of the Revised Code;
(27)(28) For tax year 2005, the credit for providing programs
to
aid the communicatively impaired under division (A) of section
5733.56 of the Revised Code;
(28)(29) The research and development credit under section
5733.352 of the Revised Code;
(29)(30) For tax years 2006 and subsequent tax years, the
credit
for taxes paid by a qualifying pass-through entity allowed
under
section 5733.0611 of the Revised Code;
(30)(31) The refundable credit for rehabilitating a historic
building under section 5733.47 of the Revised Code;
(31)(32) The refundable jobs creation credit under
division
(A)
of section
5733.0610 of the Revised Code;
(32)(33) The refundable credit for tax withheld under
division
(B)(2) of section 5747.062 of the Revised Code;
(33)(34) The refundable credit under section 5733.49 of the
Revised Code for losses on loans made to the Ohio venture capital
program under sections 150.01 to 150.10 of the Revised Code;
(34)(35) For tax years 2006, 2007, and 2008, the refundable
credit allowable under division (B) of section 5733.56 of the
Revised Code.
(B) For any credit except the
credits enumerated
in divisions
(A)(30)(31) to (34)(35) of this section, the amount of the
credit
for a
tax year shall not
exceed
the tax due after allowing
for
any other
credit that
precedes it
in the order required under
this section.
Any excess
amount of a
particular credit may be
carried forward if
authorized
under the
section creating that
credit.
Sec. 5747.124. (A) In accordance with section
3321.30 of
the
Revised Code, the tax commissioner shall cooperate with the
department of education in establishing and then
implementing
procedures for the collection of delinquent fines imposed under
that section from refunds of paid state income taxes under this
chapter that are payable to obligors. The tax commissioner shall
deposit money collected from such refunds into the parental school
participation fund.
(B) At the request of the department of education in
connection with the collection of delinquent fines imposed under
section 3321.30 of the Revised Code from a
refund of paid state
income taxes pursuant to
division (A) of this section, the tax
commissioner shall release to the department the home address and
social security number of any obligor whose delinquent fine
may be
collected from a refund of paid state income taxes.
(C) In the case of persons filing a joint income tax
return,
the amount of the refund available for the collection of
such
fines shall be based on the proportion of the
refund due to the
obligor only. Any obligor's spouse who objects
to the amount of
the refund to be used for the collection of
such fines may file a
complaint with the tax
commissioner within twenty-one days after
receiving notice of the
collection. The commissioner shall afford
a complainant an
opportunity to be heard. The burden of proving an
error by the
commissioner in determining the amount of a refund to
be used for
the collection of the fine shall be on the
complainant.
(D) There is hereby created in the state treasury the
parental school participation fund, which shall consist of moneys
paid
into it by the tax commissioner under division (A) of this
section. Moneys in the fund shall be used by the department of
education to pay the costs of the criminal records checks
requested under section 3313.88 of the Revised Code.
(E) As used in this section, "obligor" means a person who
fails to show good cause for being unable to complete the
requirements of division (B) of section 3321.30 of the Revised
Code and owes a fine imposed
under that section.
Sec. 5751.54. For tax periods beginning in 2009 or
thereafter, there is hereby allowed a nonrefundable credit against
the tax imposed by section 5751.02 of the Revised Code for an
employer that pays for leave taken by an employee to participate
in activities at an elementary or secondary school the employee's
child attends that directly relate to the employee's child. The
credit for each such employee shall equal the number of hours of
such paid leave, not to exceed sixteen hours for each employee for
each calendar year, multiplied by the employee's hourly
compensation, or its equivalent if salaried. The taxpayer shall
claim the credit for the tax period in which such leave is paid.
The credit shall not exceed the amount of tax otherwise due under
this chapter after deducting any other credits that precede the
credit claimed under this section in the order prescribed by
section 5751.98 of the Revised Code. The credit claimed under this
section shall not also be claimed under section 5733.54 of the
Revised Code for the same leave.
Sec. 5751.98. (A) To provide a uniform procedure for
calculating the amount of tax due under this chapter, a taxpayer
shall claim any credits to which it is entitled in the following
order:
(1) The nonrefundable jobs retention credit under division
(B) of section 5751.50 of the Revised Code;
(2) The nonrefundable credit for qualified research expenses
under division (B) of section 5751.51 of the Revised Code;
(3) The nonrefundable credit for a borrower's qualified
research and development loan payments under division (B) of
section 5751.52 of the Revised Code;
(4) The nonrefundable credit for employers that provide paid
leave to employees who participate in school-related activities
under section 5751.54 of the Revised Code;
(5) The nonrefundable credit for calendar years 2010 to 2029
for unused net operating losses under division (B) of section
5751.53 of the Revised Code;
(5)(6) The refundable credit for calendar year 2030 for
unused net operating losses under division (C) of section 5751.53
of the Revised Code;
(6)(7)
The refundable jobs creation credit under division (A)
of section 5751.50 of the Revised Code.
(B) For any credit except the credit enumerated in division
(A)(4)(5) of this section, the amount of the credit for a tax
period shall not exceed the tax due after allowing for any other
credit that precedes it in the order required under this section.
Any excess amount of a particular credit may be carried forward if
authorized under the section creating the credit.
Section 2. That existing sections 109.57, 5733.01, 5733.98,
and 5751.98 of the Revised Code are hereby repealed.
|
|