To enact sections 113.081, 113.082, 113.083, and 113.084 of the Revised Code to create the Taxpayer Voluntary Contribution Fund for the purpose of receiving contributions to be used for transportation purposes or other general purposes of the state.

Section 1.  To enact sections 113.081, 113.082, 113.083, and 113.084 of the Revised Code to read as follows:

Sec. 113.081.  Any state officer, employee, or agent may accept on behalf of the state any voluntary contributions in the form of gifts, donations, grants, bequests, or other funds made to the state for transportation purposes or for the purpose of assisting in the financing of state government. All contributions made under this section and received by a state officer, employee, or agent shall be deposited in the taxpayer voluntary contribution fund created in section 113.082 of the Revised Code. Contributions made under this section do not include contributions authorized in section 5747.113 of the Revised Code or contributions to the state or to specific state agencies in the form of gifts, devises, or bequests as otherwise provided by law.

A state officer, employee, or agent may reject a gift made under this section if the rejection is in the best interest of the state.

Sec. 113.082.  There is hereby created in the state treasury the taxpayer voluntary contribution fund. The fund shall consist of voluntary contributions in the form of gifts, donations, grants, bequests, and other funds that are designated for transportation purposes or for the purpose of assisting in the financing of state government. Contributions deposited to the credit of the fund shall be used for transportation purposes and other general purposes of the state.

Sec. 113.083.  (A) The treasurer of state shall make information available to the public about the taxpayer voluntary contribution fund created in section 113.082 of the Revised Code. To meet this requirement, the treasurer, at a minimum, shall include on the official internet web site of the office of the treasurer of state a description of the fund and its purpose and a copy of the contribution form created under division (B) of this section. The treasurer also may use other methods to inform the public about the taxpayer voluntary contribution fund.

(B) The treasurer of state shall provide a form that may be used to accompany voluntary contributions described in section 113.081 of the Revised Code. The form shall include the following information:

(1) A description of the taxpayer voluntary contribution fund and its purpose;

(2) Instructions for making a voluntary contribution to the state for deposit in the fund;

(3) Any other information as specified by the treasurer by rule.

Sec. 113.084.  The tax commissioner shall make information available to the public about the taxpayer voluntary contribution fund created in section 113.082 of the Revised Code. To meet this requirement, the commissioner, at a minimum, shall include on the official internet web site of the department of taxation a description of the fund and its purpose and a copy of the contribution form created under division (B) of section 113.083 of the Revised Code. The commissioner also may use other methods to inform the public about the taxpayer voluntary contribution fund.