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S. B. No. 147 As IntroducedAs Introduced
129th General Assembly | Regular Session | 2011-2012 |
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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 Ohio
Disaster Response Readiness and Preparedness 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 and
nature preserves;
(B) Facility development in natural areas and nature
preserves;
(C) Special projects, including, but not limited to,
biological inventories, research grants, and the production of
interpretive material related to natural areas and nature
preserves;
(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 Ohio disaster response readiness
and preparedness 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 Ohio disaster response readiness and
preparedness fund, to be used by the American red cross chapters
in Ohio 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, on behalf of American red cross
chapters in Ohio, 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 Ohio disaster response readiness and preparedness 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 2011 or thereafter, a
taxpayer who wishes to contribute to the American red cross Ohio
disaster response readiness and preparedness 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 Ohio disaster response readiness and
preparedness 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, the American red cross Ohio
disaster response readiness and preparedness 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 Ohio disaster response
readiness and preparedness 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
2013, 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
Ohio disaster response readiness and preparedness 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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