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H. B. No. 215 As Reported by the House Education CommitteeAs Reported by the House Education Committee
130th General Assembly | Regular Session | 2013-2014 |
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Cosponsors:
Representatives Young, Ruhl, Hayes, Kunze, Hall, Sprague, Slaby, Hagan, C., Brown, Butler, Dovilla, Baker, Green, Gonzales, Wachtmann, Duffey, O'Brien, Bishoff, Patmon, Brenner
A BILL
To amend sections 5747.08 and 5747.98 and to enact
sections 3313.94 and 5747.64 of the Revised Code
to authorize a board of education or governing
authority of a school to enter into an agreement
with a volunteer who is a current or retired law
enforcement officer to patrol school premises to
prevent or respond to a mass casualty event, to
generally provide to a board of education or
governing authority of a school and to such a
volunteer immunity from civil liability for
injury, death, or loss arising from the
volunteer's services, and to provide a tax credit
for volunteer service.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5747.08 and 5747.98 be amended and
sections 3313.94 and 5747.64 of the Revised Code be enacted to
read as follows:
Sec. 3313.94. (A) As used in this section:
(1) "Board of education" means the board of education or
governing authority of a school.
(2) "In good standing" means currently employed, not on
probation, and not the subject of a pending criminal disciplinary
action or of a criminal or disciplinary action within the past
five years that resulted in an adverse judgment or determination.
(3) "Law enforcement officer" and "school" have the same
meanings as in section 5747.64 of the Revised Code.
(4) "Retired law enforcement officer" means a person who
served as a law enforcement officer and retired from service with
a law enforcement agency in good standing.
(B) The sheriff of each county shall maintain a list of
persons available to patrol school premises on a volunteer basis.
To qualify for inclusion on the list, a person shall be a current
law enforcement officer in good standing or a retired law
enforcement officer with a current firearms certification issued
under section 109.77 of the Revised Code and a current concealed
carry license issued under section 2923.125 of the Revised Code.
Before including a person on the list, the sheriff shall verify
that the person is qualified. In the case of a retired law
enforcement officer, verification shall include a criminal records
check of the type required for a school district employee under
section 3319.391 of the Revised Code. The sheriff shall exclude
from the list any person who would be disqualified from employment
under section 3319.391 of the Revised Code. The prospective
volunteer shall pay the cost of the criminal records check. The
sheriff shall require each volunteer on the list who is not a
current law enforcement officer in good standing, as a condition
of remaining on the list, to undergo a criminal records check
every five years. Upon request of a board of education of a school
whose premises are located wholly or partially within the county,
the sheriff shall provide a paper or electronic copy of the list
to the board.
(C) A board of education that wishes to use the services of a
volunteer on the list prepared under division (B) of this section
may request a copy of the list from the sheriff. The board may
enter into an agreement with a volunteer to patrol school premises
for the sole purpose of preventing or responding to a mass
casualty event connected with illegal activity. If the volunteer
is currently employed as a law enforcement officer, the volunteer
shall obtain the permission of the volunteer's employer before
entering into an agreement under this division. An agreement may
include provisions relating to additional training, uniforms, or
other matters that the board considers appropriate. A volunteer
shall spend not more than nine hours of any week engaged in
volunteer activities pursuant to this section. The board may
reimburse the volunteer for the cost of a criminal records check.
(D) A school district, member of a school district board of
education, governing authority of a school, member of a governing
authority of a school, and volunteer under this section are not
liable in damages in a civil action for injury, death, or loss to
person or property allegedly arising from the volunteer's
performance of services under this section unless the injury,
death, or loss resulted from the volunteer's reckless or wanton
conduct.
Sec. 5747.08. An annual return with respect to the tax
imposed by section 5747.02 of the Revised Code and each tax
imposed under Chapter 5748. of the Revised Code shall be made by
every taxpayer for any taxable year for which the taxpayer is
liable for the tax imposed by that section or under that chapter,
unless the total credits allowed under divisions (E), (F), and (G)
of section 5747.05 of the Revised Code for the year are equal to
or exceed the tax imposed by section 5747.02 of the Revised Code,
in which case no return shall be required unless the taxpayer is
liable for a tax imposed pursuant to Chapter 5748. of the Revised
Code.
(A) If an individual is deceased, any return or notice
required of that individual under this chapter shall be made and
filed by that decedent's executor, administrator, or other person
charged with the property of that decedent.
(B) If an individual is unable to make a return or notice
required by this chapter, the return or notice required of that
individual shall be made and filed by the individual's duly
authorized agent, guardian, conservator, fiduciary, or other
person charged with the care of the person or property of that
individual.
(C) Returns or notices required of an estate or a trust shall
be made and filed by the fiduciary of the estate or trust.
(D)(1)(a) Except as otherwise provided in division (D)(1)(b)
of this section, any pass-through entity may file a single return
on behalf of one or more of the entity's investors other than an
investor that is a person subject to the tax imposed under section
5733.06 of the Revised Code. The single return shall set forth the
name, address, and social security number or other identifying
number of each of those pass-through entity investors and shall
indicate the distributive share of each of those pass-through
entity investor's income taxable in this state in accordance with
sections 5747.20 to 5747.231 of the Revised Code. Such
pass-through entity investors for whom the pass-through entity
elects to file a single return are not entitled to the exemption
or credit provided for by sections 5747.02 and 5747.022 of the
Revised Code; shall calculate the tax before business credits at
the highest rate of tax set forth in section 5747.02 of the
Revised Code for the taxable year for which the return is filed;
and are entitled to only their distributive share of the business
credits as defined in division (D)(2) of this section. A single
check drawn by the pass-through entity shall accompany the return
in full payment of the tax due, as shown on the single return, for
such investors, other than investors who are persons subject to
the tax imposed under section 5733.06 of the Revised Code.
(b)(i) A pass-through entity shall not include in such a
single return any investor that is a trust to the extent that any
direct or indirect current, future, or contingent beneficiary of
the trust is a person subject to the tax imposed under section
5733.06 of the Revised Code.
(ii) A pass-through entity shall not include in such a single
return any investor that is itself a pass-through entity to the
extent that any direct or indirect investor in the second
pass-through entity is a person subject to the tax imposed under
section 5733.06 of the Revised Code.
(c) Nothing in division (D) of this section precludes the tax
commissioner from requiring such investors to file the return and
make the payment of taxes and related interest, penalty, and
interest penalty required by this section or section 5747.02,
5747.09, or 5747.15 of the Revised Code. Nothing in division (D)
of this section shall be construed to provide to such an investor
or pass-through entity any additional deduction or credit, other
than the credit provided by division (J) of this section, solely
on account of the entity's filing a return in accordance with this
section. Such a pass-through entity also shall make the filing and
payment of estimated taxes on behalf of the pass-through entity
investors other than an investor that is a person subject to the
tax imposed under section 5733.06 of the Revised Code.
(2) For the purposes of this section, "business credits"
means the credits listed in section 5747.98 of the Revised Code
excluding the following credits:
(a) The retirement credit under division (B) of section
5747.055 of the Revised Code;
(b) The senior citizen credit under division (C) of section
5747.05 of the Revised Code;
(c) The lump sum distribution credit under division (D) of
section 5747.05 of the Revised Code;
(d) The dependent care credit under section 5747.054 of the
Revised Code;
(e) The lump sum retirement income credit under division (C)
of section 5747.055 of the Revised Code;
(f) The lump sum retirement income credit under division (D)
of section 5747.055 of the Revised Code;
(g) The lump sum retirement income credit under division (E)
of section 5747.055 of the Revised Code;
(h) The credit for displaced workers who pay for job training
under section 5747.27 of the Revised Code;
(i) The twenty-dollar personal exemption credit under section
5747.022 of the Revised Code;
(j) The joint filing credit under division (G) of section
5747.05 of the Revised Code;
(k) The nonresident credit under division (A) of section
5747.05 of the Revised Code;
(l) The credit for a resident's out-of-state income under
division (B) of section 5747.05 of the Revised Code;
(m) The low-income credit under section 5747.056 of the
Revised Code;
(n) The credit for law enforcement officer school volunteers
or retired law enforcement officer school volunteers under section
5747.64 of the Revised Code.
(3) The election provided for under division (D) of this
section applies only to the taxable year for which the election is
made by the pass-through entity. Unless the tax commissioner
provides otherwise, this election, once made, is binding and
irrevocable for the taxable year for which the election is made.
Nothing in this division shall be construed to provide for any
deduction or credit that would not be allowable if a nonresident
pass-through entity investor were to file an annual return.
(4) If a pass-through entity makes the election provided for
under division (D) of this section, the pass-through entity shall
be liable for any additional taxes, interest, interest penalty, or
penalties imposed by this chapter if the tax commissioner finds
that the single return does not reflect the correct tax due by the
pass-through entity investors covered by that return. Nothing in
this division shall be construed to limit or alter the liability,
if any, imposed on pass-through entity investors for unpaid or
underpaid taxes, interest, interest penalty, or penalties as a
result of the pass-through entity's making the election provided
for under division (D) of this section. For the purposes of
division (D) of this section, "correct tax due" means the tax that
would have been paid by the pass-through entity had the single
return been filed in a manner reflecting the commissioner's
findings. Nothing in division (D) of this section shall be
construed to make or hold a pass-through entity liable for tax
attributable to a pass-through entity investor's income from a
source other than the pass-through entity electing to file the
single return.
(E) If a husband and wife file a joint federal income tax
return for a taxable year, they shall file a joint return under
this section for that taxable year, and their liabilities are
joint and several, but, if the federal income tax liability of
either spouse is determined on a separate federal income tax
return, they shall file separate returns under this section.
If either spouse is not required to file a federal income tax
return and either or both are required to file a return pursuant
to this chapter, they may elect to file separate or joint returns,
and, pursuant to that election, their liabilities are separate or
joint and several. If a husband and wife file separate returns
pursuant to this chapter, each must claim the taxpayer's own
exemption, but not both, as authorized under section 5747.02 of
the Revised Code on the taxpayer's own return.
(F) Each return or notice required to be filed under this
section shall contain the signature of the taxpayer or the
taxpayer's duly authorized agent and of the person who prepared
the return for the taxpayer, and shall include the taxpayer's
social security number. Each return shall be verified by a
declaration under the penalties of perjury. The tax commissioner
shall prescribe the form that the signature and declaration shall
take.
(G) Each return or notice required to be filed under this
section shall be made and filed as required by section 5747.04 of
the Revised Code, on or before the fifteenth day of April of each
year, on forms that the tax commissioner shall prescribe, together
with remittance made payable to the treasurer of state in the
combined amount of the state and all school district income taxes
shown to be due on the form, unless the combined amount shown to
be due is one dollar or less, in which case that amount need not
be remitted.
Upon good cause shown, the commissioner may extend the period
for filing any notice or return required to be filed under this
section and may adopt rules relating to extensions. If the
extension results in an extension of time for the payment of any
state or school district income tax liability with respect to
which the return is filed, the taxpayer shall pay at the time the
tax liability is paid an amount of interest computed at the rate
per annum prescribed by section 5703.47 of the Revised Code on
that liability from the time that payment is due without extension
to the time of actual payment. Except as provided in section
5747.132 of the Revised Code, in addition to all other interest
charges and penalties, all taxes imposed under this chapter or
Chapter 5748. of the Revised Code and remaining unpaid after they
become due, except combined amounts due of one dollar or less,
bear interest at the rate per annum prescribed by section 5703.47
of the Revised Code until paid or until the day an assessment is
issued under section 5747.13 of the Revised Code, whichever occurs
first.
If the commissioner considers it necessary in order to ensure
the payment of the tax imposed by section 5747.02 of the Revised
Code or any tax imposed under Chapter 5748. of the Revised Code,
the commissioner may require returns and payments to be made
otherwise than as provided in this section.
To the extent that any provision in this division conflicts
with any provision in section 5747.026 of the Revised Code, the
provision in that section prevails.
(H) If any report, claim, statement, or other document
required to be filed, or any payment required to be made, within a
prescribed period or on or before a prescribed date under this
chapter is delivered after that period or that date by United
States mail to the agency, officer, or office with which the
report, claim, statement, or other document is required to be
filed, or to which the payment is required to be made, the date of
the postmark stamped on the cover in which the report, claim,
statement, or other document, or payment is mailed shall be deemed
to be the date of delivery or the date of payment.
If a payment is required to be made by electronic funds
transfer pursuant to section 5747.072 of the Revised Code, the
payment is considered to be made when the payment is received by
the treasurer of state or credited to an account designated by the
treasurer of state for the receipt of tax payments.
"The date of the postmark" means, in the event there is more
than one date on the cover, the earliest date imprinted on the
cover by the United States postal service.
(I) The amounts withheld by an employer pursuant to section
5747.06 of the Revised Code, a casino operator pursuant to section
5747.063 of the Revised Code, or a lottery sales agent pursuant to
section 5747.064 of the Revised Code shall be allowed to the
recipient of the compensation casino winnings, or lottery prize
award as credits against payment of the appropriate taxes imposed
on the recipient by section 5747.02 and under Chapter 5748. of the
Revised Code.
(J) If, in accordance with division (D) of this section, a
pass-through entity elects to file a single return and if any
investor is required to file the return and make the payment of
taxes required by this chapter on account of the investor's other
income that is not included in a single return filed by a
pass-through entity, the investor is entitled to a refundable
credit equal to the investor's proportionate share of the tax paid
by the pass-through entity on behalf of the investor. The investor
shall claim the credit for the investor's taxable year in which or
with which ends the taxable year of the pass-through entity.
Nothing in this chapter shall be construed to allow any credit
provided in this chapter to be claimed more than once. For the
purposes of computing any interest, penalty, or interest penalty,
the investor shall be deemed to have paid the refundable credit
provided by this division on the day that the pass-through entity
paid the estimated tax or the tax giving rise to the credit.
(K) The tax commissioner shall ensure that each return
required to be filed under this section includes a box that the
taxpayer may check to authorize a paid tax preparer who prepared
the return to communicate with the department of taxation about
matters pertaining to the return. The return or instructions
accompanying the return shall indicate that by checking the box
the taxpayer authorizes the department of taxation to contact the
preparer concerning questions that arise during the processing of
the return and authorizes the preparer only to provide the
department with information that is missing from the return, to
contact the department for information about the processing of the
return or the status of the taxpayer's refund or payments, and to
respond to notices about mathematical errors, offsets, or return
preparation that the taxpayer has received from the department and
has shown to the preparer.
(L) The tax commissioner shall permit individual taxpayers to
instruct the department of taxation to cause any refund of
overpaid taxes to be deposited directly into a checking account,
savings account, or an individual retirement account or individual
retirement annuity, or preexisting college savings plan or program
account offered by the Ohio tuition trust authority under Chapter
3334. of the Revised Code, as designated by the taxpayer, when the
taxpayer files the annual return required by this section
electronically.
(M) The tax commissioner may adopt rules to administer this
section.
Sec. 5747.64. (A) As used in this section:
(1) "Law enforcement officer" means a sheriff, deputy
sheriff, constable, police officer of a township or joint police
district, marshal, deputy marshal, municipal police officer, or
state highway patrol trooper.
(2) "School" means a public or nonpublic school. "School"
excludes home instruction as authorized under section 3321.04 of
the Revised Code.
(3) "Public school" includes schools of a school district,
STEM schools established under Chapter 3326. of the Revised Code,
and community schools established under Chapter 3314. of the
Revised Code.
(4) "Nonpublic school" means a nonpublic school for which the
state board of education has issued a charter pursuant to section
3301.16 of the Revised Code and prescribes minimum standards under
division (D)(2) of section 3301.07 of the Revised Code.
(B) There is hereby allowed a nonrefundable credit against
the tax imposed by section 5747.02 of the Revised Code for a
taxpayer who is a law enforcement officer or retired law
enforcement officer and who provides safety and security services
in a school under section 3313.94 of the Revised Code without
receiving compensation. The amount of the credit equals two
dollars for each hour or part of an hour that the law enforcement
officer or retired law enforcement officer provides such services,
but the credit amount claimed by the officer shall not exceed five
hundred dollars for any taxable year, not including any amount of
credit carried forward from a prior year.
The law enforcement officer or retired law enforcement
officer shall claim the credit in the order required by section
5747.98 of the Revised Code for the taxable year in which the
officer provides such services. Any credit amount in excess of the
tax due under section 5747.02 of the Revised Code, after allowing
for any other credits preceding the credit in that order, may be
carried forward for three taxable years, but the amount of the
excess credit allowed in any such year shall be deducted from the
balance carried forward to the next year.
The tax commissioner may request that a law enforcement
officer or retired law enforcement officer claiming a credit under
this section furnish information as is necessary to support the
claim for the credit under this section, and no credit shall be
allowed unless the requested information is provided.
Sec. 5747.98. (A) To provide a uniform procedure for
calculating the amount of tax due under section 5747.02 of the
Revised Code, a taxpayer shall claim any credits to which the
taxpayer is entitled in the following order:
(1) The retirement income credit under division (B) of
section 5747.055 of the Revised Code;
(2) The senior citizen credit under division (C) of section
5747.05 of the Revised Code;
(3) The lump sum distribution credit under division (D) of
section 5747.05 of the Revised Code;
(4) The dependent care credit under section 5747.054 of the
Revised Code;
(5) The lump sum retirement income credit under division (C)
of section 5747.055 of the Revised Code;
(6) The lump sum retirement income credit under division (D)
of section 5747.055 of the Revised Code;
(7) The lump sum retirement income credit under division (E)
of section 5747.055 of the Revised Code;
(8) The low-income credit under section 5747.056 of the
Revised Code;
(9) The credit for displaced workers who pay for job training
under section 5747.27 of the Revised Code;
(10) The campaign contribution credit under section 5747.29
of the Revised Code;
(11) The twenty-dollar personal exemption credit under
section 5747.022 of the Revised Code;
(12) The joint filing credit under division (G) of section
5747.05 of the Revised Code;
(13) The nonresident credit under division (A) of section
5747.05 of the Revised Code;
(14) The credit for a resident's out-of-state income under
division (B) of section 5747.05 of the Revised Code;
(15) The credit for employers that enter into agreements with
child day-care centers under section 5747.34 of the Revised Code;
(16) The credit for employers that reimburse employee child
care expenses under section 5747.36 of the Revised Code;
(17) The credit for adoption of a minor child under section
5747.37 of the Revised Code;
(18) The credit for purchases of lights and reflectors under
section 5747.38 of the Revised Code;
(19) The nonrefundable job retention credit under division
(B) of section 5747.058 of the Revised Code;
(20) The credit for selling alternative fuel under section
5747.77 of the Revised Code;
(21) The second credit for purchases of new manufacturing
machinery and equipment and the credit for using Ohio coal under
section 5747.31 of the Revised Code;
(22) The job training credit under section 5747.39 of the
Revised Code;
(23) The enterprise zone credit under section 5709.66 of the
Revised Code;
(24) The credit for the eligible costs associated with a
voluntary action under section 5747.32 of the Revised Code;
(25) The credit for employers that establish on-site child
day-care centers under section 5747.35 of the Revised Code;
(26) The ethanol plant investment credit under section
5747.75 of the Revised Code;
(27) The nonrefundable credit for law enforcement officer
school volunteers or retired law enforcement officer school
volunteers under section 5747.64 of the Revised Code;
(28) The credit for purchases of qualifying grape production
property under section 5747.28 of the Revised Code;
(28)(29) The small business investment credit under section
5747.81 of the Revised Code;
(29)(30) The credit for research and development and
technology transfer investors under section 5747.33 of the Revised
Code;
(30)(31) The enterprise zone credits under section 5709.65 of
the Revised Code;
(31)(32) The research and development credit under section
5747.331 of the Revised Code;
(32)(33) The credit for rehabilitating a historic building
under section 5747.76 of the Revised Code;
(33)(34) The refundable credit for rehabilitating a historic
building under section 5747.76 of the Revised Code;
(34)(35) The refundable jobs creation credit or job retention
credit under division (A) of section 5747.058 of the Revised Code;
(35)(36) The refundable credit for taxes paid by a qualifying
entity granted under section 5747.059 of the Revised Code;
(36)(37) The refundable credits for taxes paid by a
qualifying pass-through entity granted under division (J) of
section 5747.08 of the Revised Code;
(37)(38) The refundable credit under section 5747.80 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;
(38)(39) The refundable motion picture production credit
under section 5747.66 of the Revised Code.;
(39)(40) The refundable credit for financial institution
taxes paid by a pass-through entity granted under section 5747.65
of the Revised Code.
(B) For any credit, except the refundable credits enumerated
in this section and the credit granted under division (I) of
section 5747.08 of the Revised Code, the amount of the credit for
a taxable 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.
Nothing in this chapter shall be construed to allow a taxpayer to
claim, directly or indirectly, a credit more than once for a
taxable year.
Section 2. That existing sections 5747.08 and 5747.98 of the
Revised Code are hereby repealed.
Section 3. The amendment or enactment by this act of sections
5747.08, 5747.64, and 5747.98 of the Revised Code applies to
taxable years ending on or after the effective date of this act.
Section 4. Section 5747.98 of the Revised Code is presented
in this act as a composite of the section as amended by both Am.
Sub. H.B. 386 and Am. Sub. H.B. 510 of the 129th General Assembly.
The General Assembly, applying the principle stated in division
(B) of section 1.52 of the Revised Code that amendments are to be
harmonized if reasonably capable of simultaneous operation, finds
that the composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.
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