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Am. H. B. No. 112 As Reported by the Senate Ways and Means CommitteeAs Reported by the Senate Ways and Means Committee
130th General Assembly | Regular Session | 2013-2014 |
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Representatives Schuring, Gonzales
Cosponsors:
Representatives Brenner, Strahorn, Cera, Smith, Barborak, Lundy, Mallory, Antonio, Blair, Letson, Anielski, Ashford, Baker, Barnes, Beck, Bishoff, Blessing, Brown, Buchy, Burkley, Carney, Celebrezze, Conditt, Dovilla, Driehaus, Fedor, Foley, Gerberry, Green, Grossman, Hackett, Hagan, C., Hall, Hill, Johnson, Kunze, Lynch, McClain, Milkovich, Patmon, Patterson, Pelanda, Perales, Ramos, Rogers, Romanchuk, Ruhl, Scherer, Slaby, Slesnick, Sprague, Stinziano, Terhar, Winburn Speaker Batchelder
Senator Tavares
A BILL
To amend section 5747.113 and to enact section
3701.601 of the Revised Code to allow taxpayers to
contribute a portion of their income tax refunds
to the Ohio Breast and Cervical Cancer Project and
to require each income tax refund contribution
category to generate $150,000 annually or be
canceled.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5747.113 be amended and section
3701.601 of the Revised Code be enacted to read as follows:
Sec. 3701.601. There is hereby created in the state treasury
the breast and cervical cancer project 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 health shall distribute the contributed funds
to the breast and cervical cancer project funded by the national
breast and cervical cancer early detection program established
under the "Breast and Cervical Cancer Mortality Prevention Act of
1990," 104 Stat. 409, 42 U.S.C. 300k et seq. The contributed funds
shall be used specifically for the provision of breast and
cervical cancer screening, diagnostic, and outreach services to
uninsured and under-insured women. The breast and cervical cancer
project, through its regional agencies, shall first use the
contributed funds to pay for services provided directly by
personnel of local departments of health, federally qualified
health centers as defined by section 3701.047 of the Revised Code,
or other community health centers. If contributed funds remain
after a regional agency pays for all screening, diagnostic, and
outreach services provided by local departments of health,
federally qualified health centers, or other community health
centers, the regional agency may use contributed funds to pay for
services provided by other providers.
Sec. 5747.113. (A) Any taxpayer claiming a refund under
section 5747.11 of the Revised Code 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 Ohio historical society income
tax contribution fund created in section 149.308 of the Revised
Code, the breast and cervical cancer project income tax
contribution fund created in section 3701.601 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, the military injury relief fund, and the Ohio
historical society income tax contribution fund, and the breast
and cervical cancer project 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 the Ohio historical society income
tax contribution fund, or the breast and cervical cancer project
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, the military injury
relief fund, and the Ohio historical society income tax
contribution fund, and the breast and cervical cancer project
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-fourth
one-fifth of such administrative costs from the natural areas and
preserves fund, one-fourth of such costs from the nongame and
endangered wildlife fund, one-fourth of such costs from the
military injury relief fund, and one-fourth of such costs from the
Ohio historical society income tax contribution fund each of the
five funds to the litter control and natural resource income tax
administration contribution 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) If the total amount contributed to a fund under this
section in each of two consecutive calendar years is less than one
hundred fifty thousand dollars, no person may designate a
contribution to that fund for any taxable year ending after the
last day of that two-year period. In such a case, the tax
commissioner shall remove the space dedicated to the fund on the
income tax return and the description of the fund in the
instructions accompanying the income tax return.
(F) The general assembly may authorize taxpayer refund
contributions to no more than six funds under the income tax
refund contribution system established in this section. If the
general assembly authorizes income tax refund contributions to a
fund other than the natural areas and preserves fund, the nongame
and endangered wildlife fund, the military injury relief fund, the
Ohio historical society income tax contribution fund, or the
breast and cervical cancer project income tax contribution fund,
such contributions may be authorized only for a period of two
calendar years.
With the exception of the Ohio historical society income tax
contribution fund, the general assembly may authorize income tax
refund contributions to a fund only if all the money in the fund
will be expended or distributed by a state agency as defined in
section 1.60 of the Revised Code.
(G)(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 the Ohio historical society, and the director of health, 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 Ohio historical society income tax contribution
fund, and the breast and cervical cancer project 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, 2014.
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