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S. B. No. 305 As IntroducedAs Introduced
128th General Assembly | Regular Session | 2009-2010 |
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Cosponsors:
Senators Goodman, Stewart, Seitz, Turner, Smith
A BILL
To amend section 5747.113 and to enact section
173.041 of the Revised Code to allow taxpayers to
contribute a portion of their income tax refunds
to the Alzheimer's Association.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5747.113 be amended and section
173.041 of the Revised Code be enacted to read as follows:
Sec. 173.041. There is hereby created in the state treasury
the Alzheimer's association income tax contribution fund, which
shall consist of money contributed 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 refund contribution system
established in section 5747.113 of the Revised Code.
The director of aging shall distribute the contributed funds
to the Ohio-based chapters of the Alzheimer's association. The
contributed funds shall be used specifically for alzheimer's
disease care, support, and research.
Sec. 5747.113. (A) 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, the Alzheimer's association income tax contribution
fund created in section 173.041 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 designated contribution 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
Alzheimer's Association income tax contribution 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, or all
of those funds the Alzheimer's association income tax contribution
fund.
(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 Alzheimer's association income tax
contribution 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 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 and the director
of aging, in January of every odd-numbered year, each 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 and the Alzheimer's association income tax
contribution fund, respectively. 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.
Section 2. That existing section 5747.113 of the Revised Code
is hereby repealed.
Section 3. The amendment by this act of section 5747.113 of
the Revised Code applies to taxable years beginning on or after
January 1, 2010.
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