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H. B. No. 320 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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Cosponsors:
Representatives Amstutz, Becker, Boose, Brenner, Buchy, Burkley, Derickson, Hood, Roegner, Thompson
A BILL
To amend sections 2305.234, 2305.2341, 4715.42,
4723.271, 4731.295, and 5747.01 and to enact
sections 5.2290, 4723.26, and 5747.78 of the
Revised Code to create a state income tax
deduction regarding certain health care services
provided at a free clinic; to extend qualified
immunity from civil liability for certain
volunteer health care services provided to
individuals eligible for or receiving Medicaid; to
authorize a person practicing under a volunteer's
certificate to provide health care services to any
person; to create a volunteer's certificate for
retired nurses; and to designate December as "Free
Clinic Appreciation Month."
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 2305.234, 2305.2341, 4715.42,
4723.271, 4731.295, and 5747.01 be amended and sections 5.2290,
4723.26, and 5747.78 of the Revised Code be enacted to read as
follows:
Sec. 5.2290. The month of December is designated as "Free
Clinic Appreciation Month."
Sec. 2305.234. (A) As used in this section:
(1) "Chiropractic claim," "medical claim," and "optometric
claim" have the same meanings as in section 2305.113 of the
Revised Code.
(2) "Dental claim" has the same meaning as in section
2305.113 of the Revised Code, except that it does not include any
claim arising out of a dental operation or any derivative claim
for relief that arises out of a dental operation.
(3) "Governmental health care program" has the same meaning
as in section 4731.65 of the Revised Code.
(4) "Health care facility or location" means a hospital,
clinic, ambulatory surgical facility, office of a health care
professional or associated group of health care professionals,
training institution for health care professionals, or any other
place where medical, dental, or other health-related diagnosis,
care, or treatment is provided to a person.
(5) "Health care professional" means any of the following who
provide medical, dental, or other health-related diagnosis, care,
or treatment:
(a) Physicians authorized under Chapter 4731. of the Revised
Code to practice medicine and surgery or osteopathic medicine and
surgery;
(b) Registered nurses and licensed practical nurses licensed
under Chapter 4723. of the Revised Code and individuals who hold a
certificate of authority issued under that chapter that authorizes
the practice of nursing as a certified registered nurse
anesthetist, clinical nurse specialist, certified nurse-midwife,
or certified nurse practitioner;
(c) Physician assistants authorized to practice under Chapter
4730. of the Revised Code;
(d) Dentists and dental hygienists licensed under Chapter
4715. of the Revised Code;
(e) Physical therapists, physical therapist assistants,
occupational therapists, and occupational therapy assistants
licensed under Chapter 4755. of the Revised Code;
(f) Chiropractors licensed under Chapter 4734. of the Revised
Code;
(g) Optometrists licensed under Chapter 4725. of the Revised
Code;
(h) Podiatrists authorized under Chapter 4731. of the Revised
Code to practice podiatry;
(i) Dietitians licensed under Chapter 4759. of the Revised
Code;
(j) Pharmacists licensed under Chapter 4729. of the Revised
Code;
(k) Emergency medical technicians-basic, emergency medical
technicians-intermediate, and emergency medical
technicians-paramedic, certified under Chapter 4765. of the
Revised Code;
(l) Respiratory care professionals licensed under Chapter
4761. of the Revised Code;
(m) Speech-language pathologists and audiologists licensed
under Chapter 4753. of the Revised Code;
(n) Professional clinical counselors, professional
counselors, independent social workers, social workers,
independent marriage and family therapists, and marriage and
family therapists, licensed under Chapter 4757. of the Revised
Code;
(o) Psychologists licensed under Chapter 4732. of the Revised
Code;
(p) Independent chemical dependency counselors, chemical
dependency counselors III, chemical dependency counselors II, and
chemical dependency counselors I, licensed under Chapter 4758. of
the Revised Code.
(6) "Health care worker" means a person other than a health
care professional who provides medical, dental, or other
health-related care or treatment under the direction of a health
care professional with the authority to direct that individual's
activities, including medical technicians, medical assistants,
dental assistants, orderlies, aides, and individuals acting in
similar capacities.
(7) Except as otherwise provided in division (A)(7) of this
section, "Indigent indigent and uninsured person" means a person
who meets
all both of the following requirements:
(a) The person's income is not greater than two hundred per
cent of the current poverty line as defined by the United States
office of management and budget and revised in accordance with
section 673(2) of the "Omnibus Budget Reconciliation Act of 1981,"
95 Stat. 511, 42 U.S.C. 9902, as amended.
(b) The person is not eligible for the medicaid program or
any other governmental health care program.
(c) Either of the following applies:
(i) The person is not a policyholder, certificate holder,
insured, contract holder, subscriber, enrollee, member,
beneficiary, or other covered individual under a health insurance
or health care policy, contract, or plan.
(ii) The person is a policyholder, certificate holder,
insured, contract holder, subscriber, enrollee, member,
beneficiary, or other covered individual under a health insurance
or health care policy, contract, or plan, but the insurer, policy,
contract, or plan denies coverage or is the subject of insolvency
or bankruptcy proceedings in any jurisdiction.
"Indigent and uninsured person" includes a person who is
eligible for the medicaid program or is a medicaid recipient, but
does not include a person who is eligible for or is a recipient,
enrollee, or beneficiary of any other governmental health care
program.
(8) "Nonprofit health care referral organization" means an
entity that is not operated for profit and refers patients to, or
arranges for the provision of, health-related diagnosis, care, or
treatment by a health care professional or health care worker.
(9) "Operation" means any procedure that involves cutting or
otherwise infiltrating human tissue by mechanical means, including
surgery, laser surgery, ionizing radiation, therapeutic
ultrasound, or the removal of intraocular foreign bodies.
"Operation" does not include the administration of medication by
injection, unless the injection is administered in conjunction
with a procedure infiltrating human tissue by mechanical means
other than the administration of medicine by injection.
"Operation" does not include routine dental restorative
procedures, the scaling of teeth, or extractions of teeth that are
not impacted.
(10) "Tort action" means a civil action for damages for
injury, death, or loss to person or property other than a civil
action for damages for a breach of contract or another agreement
between persons or government entities.
(11) "Volunteer" means an individual who provides any
medical, dental, or other health-care related diagnosis, care, or
treatment without the expectation of receiving and without receipt
of any compensation or other form of remuneration from an indigent
and uninsured person, another person on behalf of an indigent and
uninsured person, any health care facility or location, any
nonprofit health care referral organization, or any other person
or government entity.
(12) "Community control sanction" has the same meaning as in
section 2929.01 of the Revised Code.
(13) "Deep sedation" means a drug-induced depression of
consciousness during which a patient cannot be easily aroused but
responds purposefully following repeated or painful stimulation, a
patient's ability to independently maintain ventilatory function
may be impaired, a patient may require assistance in maintaining a
patent airway and spontaneous ventilation may be inadequate, and
cardiovascular function is usually maintained.
(14) "General anesthesia" means a drug-induced loss of
consciousness during which a patient is not arousable, even by
painful stimulation, the ability to independently maintain
ventilatory function is often impaired, a patient often requires
assistance in maintaining a patent airway, positive pressure
ventilation may be required because of depressed spontaneous
ventilation or drug-induced depression of neuromuscular function,
and cardiovascular function may be impaired.
(B)(1) Subject to divisions (F) and (G)(3) of this section, a
health care professional who is a volunteer and complies with
division (B)(2) of this section is not liable in damages to any
person or government entity in a tort or other civil action,
including an action on a medical, dental, chiropractic,
optometric, or other health-related claim, for injury, death, or
loss to person or property that allegedly arises from an action or
omission of the volunteer in the provision to an indigent and
uninsured person of medical, dental, or other health-related
diagnosis, care, or treatment, including the provision of samples
of medicine and other medical products, unless the action or
omission constitutes willful or wanton misconduct.
(2) To qualify for the immunity described in division (B)(1)
of this section, a health care professional shall do all of the
following prior to providing diagnosis, care, or treatment:
(a) Determine, in good faith, that the indigent and uninsured
person is mentally capable of giving informed consent to the
provision of the diagnosis, care, or treatment and is not subject
to duress or under undue influence;
(b) Inform the person of the provisions of this section,
including notifying the person that, by giving informed consent to
the provision of the diagnosis, care, or treatment, the person
cannot hold the health care professional liable for damages in a
tort or other civil action, including an action on a medical,
dental, chiropractic, optometric, or other health-related claim,
unless the action or omission of the health care professional
constitutes willful or wanton misconduct;
(c) Obtain the informed consent of the person and a written
waiver, signed by the person or by another individual on behalf of
and in the presence of the person, that states that the person is
mentally competent to give informed consent and, without being
subject to duress or under undue influence, gives informed consent
to the provision of the diagnosis, care, or treatment subject to
the provisions of this section. A written waiver under division
(B)(2)(c) of this section shall state clearly and in conspicuous
type that the person or other individual who signs the waiver is
signing it with full knowledge that, by giving informed consent to
the provision of the diagnosis, care, or treatment, the person
cannot bring a tort or other civil action, including an action on
a medical, dental, chiropractic, optometric, or other
health-related claim, against the health care professional unless
the action or omission of the health care professional constitutes
willful or wanton misconduct.
(3) A physician or podiatrist who is not covered by medical
malpractice insurance, but complies with division (B)(2) of this
section, is not required to comply with division (A) of section
4731.143 of the Revised Code.
(C) Subject to divisions (F) and (G)(3) of this section,
health care workers who are volunteers are not liable in damages
to any person or government entity in a tort or other civil
action, including an action upon a medical, dental, chiropractic,
optometric, or other health-related claim, for injury, death, or
loss to person or property that allegedly arises from an action or
omission of the health care worker in the provision to an indigent
and uninsured person of medical, dental, or other health-related
diagnosis, care, or treatment, unless the action or omission
constitutes willful or wanton misconduct.
(D) Subject to divisions (F) and (G)(3) of this section, a
nonprofit health care referral organization is not liable in
damages to any person or government entity in a tort or other
civil action, including an action on a medical, dental,
chiropractic, optometric, or other health-related claim, for
injury, death, or loss to person or property that allegedly arises
from an action or omission of the nonprofit health care referral
organization in referring indigent and uninsured persons to, or
arranging for the provision of, medical, dental, or other
health-related diagnosis, care, or treatment by a health care
professional described in division (B)(1) of this section or a
health care worker described in division (C) of this section,
unless the action or omission constitutes willful or wanton
misconduct.
(E) Subject to divisions (F) and (G)(3) of this section and
to the extent that the registration requirements of section
3701.071 of the Revised Code apply, a health care facility or
location associated with a health care professional described in
division (B)(1) of this section, a health care worker described in
division (C) of this section, or a nonprofit health care referral
organization described in division (D) of this section is not
liable in damages to any person or government entity in a tort or
other civil action, including an action on a medical, dental,
chiropractic, optometric, or other health-related claim, for
injury, death, or loss to person or property that allegedly arises
from an action or omission of the health care professional or
worker or nonprofit health care referral organization relative to
the medical, dental, or other health-related diagnosis, care, or
treatment provided to an indigent and uninsured person on behalf
of or at the health care facility or location, unless the action
or omission constitutes willful or wanton misconduct.
(F)(1) Except as provided in division (F)(2) of this section,
the immunities provided by divisions (B), (C), (D), and (E) of
this section are not available to a health care professional,
health care worker, nonprofit health care referral organization,
or health care facility or location if, at the time of an alleged
injury, death, or loss to person or property, the health care
professionals or health care workers involved are providing one of
the following:
(a) Any medical, dental, or other health-related diagnosis,
care, or treatment pursuant to a community service work order
entered by a court under division (B) of section 2951.02 of the
Revised Code or imposed by a court as a community control
sanction;
(b) Performance of an operation to which any one of the
following applies:
(i) The operation requires the administration of deep
sedation or general anesthesia.
(ii) The operation is a procedure that is not typically
performed in an office.
(iii) The individual involved is a health care professional,
and the operation is beyond the scope of practice or the
education, training, and competence, as applicable, of the health
care professional.
(c) Delivery of a baby or any other purposeful termination of
a human pregnancy.
(2) Division (F)(1) of this section does not apply when a
health care professional or health care worker provides medical,
dental, or other health-related diagnosis, care, or treatment that
is necessary to preserve the life of a person in a medical
emergency.
(G)(1) This section does not create a new cause of action or
substantive legal right against a health care professional, health
care worker, nonprofit health care referral organization, or
health care facility or location.
(2) This section does not affect any immunities from civil
liability or defenses established by another section of the
Revised Code or available at common law to which a health care
professional, health care worker, nonprofit health care referral
organization, or health care facility or location may be entitled
in connection with the provision of emergency or other medical,
dental, or other health-related diagnosis, care, or treatment.
(3) This section does not grant an immunity from tort or
other civil liability to a health care professional, health care
worker, nonprofit health care referral organization, or health
care facility or location for actions that are outside the scope
of authority of health care professionals or health care workers.
(4) This section does not affect any legal responsibility of
a health care professional, health care worker, or nonprofit
health care referral organization to comply with any applicable
law of this state or rule of an agency of this state.
(5) This section does not affect any legal responsibility of
a health care facility or location to comply with any applicable
law of this state, rule of an agency of this state, or local code,
ordinance, or regulation that pertains to or regulates building,
housing, air pollution, water pollution, sanitation, health, fire,
zoning, or safety.
Sec. 2305.2341. (A) The medical liability insurance
reimbursement program is hereby established. Free clinics and
federally qualified health center look-alikes, including the
clinics' and centers' staff and volunteer health care
professionals and volunteer health care workers, may participate
in the medical liability insurance reimbursement program
established by this section. The coverage provided under the
program shall be limited to claims that arise out of the
diagnosis, treatment, and care of patients of free clinics and
centers, as defined in division (D) of this section.
(B) A free clinic or federally qualified health center
look-alike is eligible to receive reimbursement under the medical
liability insurance reimbursement program for the premiums that
the clinic or center pays for medical liability insurance coverage
for the clinic or center, its staff, and volunteer health care
professionals and health care workers. Free clinics and federally
qualified health center look-alikes shall register with the
department of health by the thirty-first day of January of each
year in order to participate in and to obtain reimbursement under
the program. Clinics that register with the department in
accordance with this division shall receive priority over centers
that register for reimbursement.
Free clinics and federally qualified health center
look-alikes shall provide all of the following to the department
of health at the time of registration:
(1) A statement of the number of volunteer and paid health
care professionals and health care workers providing health care
services at the free clinic or federally qualified health center
look-alike at that time;
(2) A statement of the number of health care services
rendered by the free clinic or federally qualified health center
look-alike during the previous fiscal year;
(3) A signed form acknowledging that the free clinic or
federally qualified health center look-alike agrees to follow its
medical liability insurer's risk management and loss prevention
policies;
(4) A copy of the medical liability insurance policy
purchased by the free clinic or federally qualified health center
look-alike, or the policy's declaration page, and documentation of
the premiums paid by the clinic or center.
(C) The department of health shall reimburse free clinics and
federally qualified health center look-alikes participating in the
professional liability insurance reimbursement program for up to
eighty per cent of the premiums that the clinic or center pays for
medical liability insurance coverage up to twenty thousand
dollars. Appropriations to the department of health may be made
from the general fund of the state for this purpose.
(D) As used in this section:
(1) "Federally qualified health center look-alike" means a
public or not-for-profit health center that meets the eligibility
requirements to receive a federal public health services grant
under the "Public Health Services Act," 117 Stat. 2020, 42 U.S.C.
254b, as amended, but does not receive grant funding.
(2) "Free clinic" means a nonprofit organization exempt from
federal income taxation under section 501(c)(3) of the "Internal
Revenue Code of 1986," as amended, or a program component of a
nonprofit organization, whose primary mission is to provide health
care services for free or for a minimal administrative fee to
individuals with limited resources. A free clinic facilitates the
delivery of health care services through the use of volunteer
health care professionals and voluntary care networks. For this
purpose, a free clinic shall comply with all of the following:
(a) If a free clinic does request a minimal administrative
fee, a free clinic shall not deny an individual access to its
health care services based on an individual's ability to pay the
fee.
(b) A free clinic shall not bill a patient for health care
services rendered.
(c) Free clinics shall not perform Except in dental and
medical emergencies as provided in sections 4715.42 and 4731.295
of the Revised Code, operations, as defined by divisions (A)(9)
and (F)(1)(b) of section 2305.234 of the Revised Code shall not be
performed in free clinics.
A clinic is not a free clinic if the clinic bills medicaid,
medicare, or other third-party payers for health care services
rendered at the clinic, and receives twenty-five per cent or more
of the clinic's annual revenue from the third-party payments.
(3) "Health care professional" and "health care worker" have
the same meanings as in section 2305.234 of the Revised Code.
Sec. 4715.42. (A)(1) As used in this section, "indigent
(a) "Indigent and uninsured person" and "operation" have the
same meanings as in section 2305.234 of the Revised Code.
(b) "Free clinic" has the same meaning as in section
2305.2341 of the Revised Code.
(2) For the purposes of this section, a person shall be
considered retired from practice if the person's license has been
surrendered or allowed to expire with the intention of ceasing to
practice as a dentist or dental hygienist for remuneration.
(B) Within thirty days after receiving an application for a
volunteer's certificate that includes all of the items listed in
divisions (C)(1), (2), and (3) of this section, the state dental
board shall issue, without examination, a volunteer's certificate
to a person who is retired from practice so that the person may
provide dental services to indigent and uninsured persons at any
location, including a free clinic.
(C) An application for a volunteer's certificate shall
include all of the following:
(1) A copy of the applicant's degree from dental college or
dental hygiene school.
(2) One of the following, as applicable:
(a) A copy of the applicant's most recent license to practice
dentistry or dental hygiene issued by a jurisdiction in the United
States that licenses persons to practice dentistry or dental
hygiene.
(b) A copy of the applicant's most recent license equivalent
to a license to practice dentistry or dental hygiene in one or
more branches of the United States armed services that the United
States government issued.
(3) Evidence of one of the following, as applicable:
(a) The applicant has maintained for at least ten years prior
to retirement full licensure in good standing in any jurisdiction
in the United States that licenses persons to practice dentistry
or dental hygiene.
(b) The applicant has practiced as a dentist or dental
hygienist in good standing for at least ten years prior to
retirement in one or more branches of the United States armed
services.
(D) The holder of a volunteer's certificate may provide
dental services only to indigent and uninsured persons at any
location, including a free clinic. The holder shall not accept any
form of remuneration for providing dental services while in
possession of the certificate. Except in a dental emergency, the
holder shall not perform any operation. The board may revoke a
volunteer's certificate on receiving proof satisfactory to the
board that the holder has engaged in practice in this state
outside the scope of the holder's certificate or that there are
grounds for action against the person under section 4715.30 of the
Revised Code.
(E)(1) A volunteer's certificate shall be valid for a period
of three years, and may be renewed upon the application of the
holder, unless the certificate was previously revoked under
division (D) of this section. The board shall maintain a register
of all persons who hold volunteer's certificates. The board shall
not charge a fee for issuing or renewing a certificate pursuant to
this section.
(2) To be eligible for renewal of a volunteer's certificate,
the holder of the certificate shall certify to the board
completion of sixty hours of continuing dental education that
meets the requirements of section 4715.141 of the Revised Code and
the rules adopted under that section, or completion of eighteen
hours of continuing dental hygiene education that meets the
requirements of section 4715.25 of the Revised Code and the rules
adopted under that section, as the case may be. The board may not
renew a certificate if the holder has not complied with the
appropriate continuing education requirements. Any entity for
which the holder provides dental services may pay for or reimburse
the holder for any costs incurred in obtaining the required
continuing education credits.
(3) The board shall issue to each person who qualifies under
this section for a volunteer's certificate a wallet certificate
and a wall certificate that state that the certificate holder is
authorized to provide dental services pursuant to the laws of this
state. The holder shall keep the wallet certificate on the
holder's person while providing dental services and shall display
the wall certificate prominently at the location where the holder
primarily practices.
(4) The holder of a volunteer's certificate issued pursuant
to this section is subject to the immunity provisions regarding
the provision of services to indigent and uninsured persons in
section 2305.234 of the Revised Code.
(F) The board shall adopt rules in accordance with Chapter
119. of the Revised Code to administer and enforce this section.
(G) Within ninety days after the effective date of this
amendment, the The state dental board shall make available through
the board's website the application form for a volunteer's
certificate under this section, a description of the application
process, and a list of all items that are required by division (C)
of this section to be submitted with the application.
Sec. 4723.26. (A)(1) As used in this section:
(a) "Indigent and uninsured person" and "operation" have the
same meanings as in section 2305.234 of the Revised Code.
(b) "Free clinic" has the same meaning as in section
2305.2341 of the Revised Code.
(2) For the purposes of this section, a person shall be
considered retired from practice if the person's license has been
surrendered or allowed to expire with the intention of ceasing to
practice nursing as a registered nurse or licensed practical nurse
for remuneration.
(B) Within thirty days after receiving an application for a
volunteer's certificate that includes all of the items listed in
divisions (C)(1), (2), and (3) of this section, the board of
nursing shall issue, without examination, a volunteer's
certificate to a person who is retired from practice so that the
person may provide nursing services to persons at any location,
including a free clinic.
(C) An application for a volunteer's certificate shall
include all of the following:
(1) A copy of the applicant's degree from a school of
registered nursing or practical nursing;
(2) One of the following, as applicable:
(a) A copy of the applicant's most recent license to practice
nursing as a registered nurse or licensed practical nurse issued
by a jurisdiction in the United States that licenses persons to
practice nursing as a registered nurse or licensed practical
nurse;
(b) A copy of the applicant's most recent license equivalent
to a license to practice nursing as a registered nurse or licensed
practical nurse in one or more branches of the United States armed
services that the United States government issued.
(3) Evidence of one of the following, as applicable:
(a) The applicant has maintained for at least ten years prior
to retirement full licensure in good standing in any jurisdiction
in the United States that licenses persons to practice nursing as
a registered nurse or licensed practical nurse.
(b) The applicant has practiced nursing as a registered nurse
or licensed practical nurse in good standing for at least ten
years prior to retirement in one or more branches of the United
States armed services.
(D) The holder of a volunteer's certificate may provide
nursing services to persons at any location, including a free
clinic. The holder shall not accept any form of remuneration for
providing nursing services while in possession of the certificate.
The board may revoke a volunteer's certificate on receiving proof
satisfactory to the board that the holder has engaged in practice
in this state outside the scope of the holder's certificate or
that there are grounds for action against the person under section
4723.28 of the Revised Code.
(E)(1) A volunteer's certificate shall be valid for a period
of three years, and may be renewed upon the application of the
holder, unless the certificate was previously revoked under
division (D) of this section. The board shall maintain a register
of all persons who hold volunteer's certificates. The board shall
not charge a fee for issuing or renewing a certificate pursuant to
this section.
(2) To be eligible for renewal of a volunteer's certificate,
the holder of the certificate shall certify to the board
completion of continuing nursing education that meets the
requirements of section 4723.24 of the Revised Code and the rules
adopted under that section. The board may not renew a certificate
if the holder has not complied with the appropriate continuing
education requirements. Any entity for which the holder provides
nursing services may pay for or reimburse the holder for any costs
incurred in obtaining the required continuing education hours.
(3) The board shall issue to each person who qualifies under
this section for a volunteer's certificate a wallet certificate
and a wall certificate that state that the certificate holder is
authorized to provide nursing services pursuant to the laws of
this state. The holder shall keep the wallet certificate on the
holder's person while providing nursing services and shall display
the wall certificate prominently at the location where the holder
primarily practices.
(4) The holder of a volunteer's certificate issued pursuant
to this section is subject to the immunity provisions regarding
the provision of services to indigent and uninsured persons in
section 2305.234 of the Revised Code.
(F) The board shall adopt rules in accordance with Chapter
119. of the Revised Code to administer and enforce this section.
Sec. 4723.271. (A) Upon request of the holder of a nursing
license, volunteer's certificate, certificate of authority,
dialysis technician certificate, medication aide certificate, or
community health worker certificate issued under this chapter, the
presentment of proper identification as prescribed in rules
adopted by the board of nursing, and payment of the fee authorized
under section 4723.08 of the Revised Code, the board of nursing
shall provide to the requestor a replacement copy of a wall
certificate suitable for framing.
(B) Upon request of the holder of a nursing license,
volunteer's certificate, certificate of authority, certificate to
prescribe, dialysis technician certificate, medication aide
certificate, or community health worker certificate issued under
this chapter and payment of the fee authorized under section
4723.08 of the Revised Code, the board shall verify to an agency
of another jurisdiction or foreign country the fact that the
person holds such nursing license, volunteer's certificate,
certificate of authority, certificate to prescribe, dialysis
technician certificate, medication aide certificate, or community
health worker certificate.
Sec. 4731.295. (A)(1) As used in this section, "indigent:
(a) "Indigent and uninsured person" and "operation" have the
same meanings as in section 2305.234 of the Revised Code.
(b) "Free clinic" has the same meaning as in section
2305.2341 of the Revised Code.
(2) For the purposes of this section, a person shall be
considered retired from practice if the person's license or
certificate has expired with the person's intention of ceasing to
practice medicine and surgery or osteopathic medicine and surgery
for remuneration.
(B) The state medical board may issue, without examination, a
volunteer's certificate to a person who is retired from practice
so that the person may provide medical services to indigent and
uninsured persons at any location, including a free clinic. The
board shall deny issuance of a volunteer's certificate to a person
who is not qualified under this section to hold a volunteer's
certificate.
(C) An application for a volunteer's certificate shall
include all of the following:
(1) A copy of the applicant's degree of medicine or
osteopathic medicine.
(2) One of the following, as applicable:
(a) A copy of the applicant's most recent license or
certificate authorizing the practice of medicine and surgery or
osteopathic medicine and surgery issued by a jurisdiction in the
United States that licenses persons to practice medicine and
surgery or osteopathic medicine and surgery.
(b) A copy of the applicant's most recent license equivalent
to a license to practice medicine and surgery or osteopathic
medicine and surgery in one or more branches of the United States
armed services that the United States government issued.
(3) Evidence of one of the following, as applicable:
(a) That the applicant has maintained for at least ten years
prior to retirement full licensure in good standing in any
jurisdiction in the United States that licenses persons to
practice medicine and surgery or osteopathic medicine and surgery.
(b) That the applicant has practiced for at least ten years
prior to retirement in good standing as a doctor of medicine and
surgery or osteopathic medicine and surgery in one or more of the
branches of the United States armed services.
(4) A notarized statement from the applicant, on a form
prescribed by the board, that the applicant will not accept any
form of remuneration for any medical services rendered while in
possession of a volunteer's certificate.
(D) The holder of a volunteer's certificate may provide
medical services only to indigent and uninsured persons at any
location, including a free clinic. The holder shall not accept any
form of remuneration for providing medical services while in
possession of the certificate. Except in a medical emergency, the
holder shall not perform any operation or deliver babies. The
board may revoke a volunteer's certificate on receiving proof
satisfactory to the board that the holder has engaged in practice
in this state outside the scope of the certificate.
(E)(1) A volunteer's certificate shall be valid for a period
of three years, unless earlier revoked under division (D) of this
section or pursuant to section 4731.22 of the Revised Code. A
volunteer's certificate may be renewed upon the application of the
holder. The board shall maintain a register of all persons who
hold volunteer's certificates. The board shall not charge a fee
for issuing or renewing a certificate pursuant to this section.
(2) To be eligible for renewal of a volunteer's certificate
the holder of the certificate shall certify to the board
completion of one hundred fifty hours of continuing medical
education that meets the requirements of section 4731.281 of the
Revised Code regarding certification by private associations and
approval by the board. The board may not renew a certificate if
the holder has not complied with the continuing medical education
requirements. Any entity for which the holder provides medical
services may pay for or reimburse the holder for any costs
incurred in obtaining the required continuing medical education
credits.
(3) The board shall issue to each person who qualifies under
this section for a volunteer's certificate a wallet certificate
and a wall certificate that state that the certificate holder is
authorized to provide medical services pursuant to the laws of
this state. The holder shall keep the wallet certificate on the
holder's person while providing medical services and shall display
the wall certificate prominently at the location where the holder
primarily practices.
(4) The holder of a volunteer's certificate issued pursuant
to this section is subject to the immunity provisions regarding
the provision of services to indigent and uninsured persons in
section 2305.234 of the Revised Code.
(F) The board shall adopt rules in accordance with Chapter
119. of the Revised Code to administer and enforce this section.
Sec. 5747.01. Except as otherwise expressly provided or
clearly appearing from the context, any term used in this chapter
that is not otherwise defined in this section has the same meaning
as when used in a comparable context in the laws of the United
States relating to federal income taxes or if not used in a
comparable context in those laws, has the same meaning as in
section 5733.40 of the Revised Code. Any reference in this chapter
to the Internal Revenue Code includes other laws of the United
States relating to federal income taxes.
(A) "Adjusted gross income" or "Ohio adjusted gross income"
means federal adjusted gross income, as defined and used in the
Internal Revenue Code, adjusted as provided in this section:
(1) Add interest or dividends on obligations or securities of
any state or of any political subdivision or authority of any
state, other than this state and its subdivisions and authorities.
(2) Add interest or dividends on obligations of any
authority, commission, instrumentality, territory, or possession
of the United States to the extent that the interest or dividends
are exempt from federal income taxes but not from state income
taxes.
(3) Deduct interest or dividends on obligations of the United
States and its territories and possessions or of any authority,
commission, or instrumentality of the United States to the extent
that the interest or dividends are included in federal adjusted
gross income but exempt from state income taxes under the laws of
the United States.
(4) Deduct disability and survivor's benefits to the extent
included in federal adjusted gross income.
(5) Deduct benefits under Title II of the Social Security Act
and tier 1 railroad retirement benefits to the extent included in
federal adjusted gross income under section 86 of the Internal
Revenue Code.
(6) In the case of a taxpayer who is a beneficiary of a trust
that makes an accumulation distribution as defined in section 665
of the Internal Revenue Code, add, for the beneficiary's taxable
years beginning before 2002, the portion, if any, of such
distribution that does not exceed the undistributed net income of
the trust for the three taxable years preceding the taxable year
in which the distribution is made to the extent that the portion
was not included in the trust's taxable income for any of the
trust's taxable years beginning in 2002 or thereafter.
"Undistributed net income of a trust" means the taxable income of
the trust increased by (a)(i) the additions to adjusted gross
income required under division (A) of this section and (ii) the
personal exemptions allowed to the trust pursuant to section
642(b) of the Internal Revenue Code, and decreased by (b)(i) the
deductions to adjusted gross income required under division (A) of
this section, (ii) the amount of federal income taxes attributable
to such income, and (iii) the amount of taxable income that has
been included in the adjusted gross income of a beneficiary by
reason of a prior accumulation distribution. Any undistributed net
income included in the adjusted gross income of a beneficiary
shall reduce the undistributed net income of the trust commencing
with the earliest years of the accumulation period.
(7) Deduct the amount of wages and salaries, if any, not
otherwise allowable as a deduction but that would have been
allowable as a deduction in computing federal adjusted gross
income for the taxable year, had the targeted jobs credit allowed
and determined under sections 38, 51, and 52 of the Internal
Revenue Code not been in effect.
(8) Deduct any interest or interest equivalent on public
obligations and purchase obligations to the extent that the
interest or interest equivalent is included in federal adjusted
gross income.
(9) Add any loss or deduct any gain resulting from the sale,
exchange, or other disposition of public obligations to the extent
that the loss has been deducted or the gain has been included in
computing federal adjusted gross income.
(10) Deduct or add amounts, as provided under section 5747.70
of the Revised Code, related to contributions to variable college
savings program accounts made or tuition units purchased pursuant
to Chapter 3334. of the Revised Code.
(11)(a) Deduct, to the extent not otherwise allowable as a
deduction or exclusion in computing federal or Ohio adjusted gross
income for the taxable year, the amount the taxpayer paid during
the taxable year for medical care insurance and qualified
long-term care insurance for the taxpayer, the taxpayer's spouse,
and dependents. No deduction for medical care insurance under
division (A)(11) of this section shall be allowed either to any
taxpayer who is eligible to participate in any subsidized health
plan maintained by any employer of the taxpayer or of the
taxpayer's spouse, or to any taxpayer who is entitled to, or on
application would be entitled to, benefits under part A of Title
XVIII of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.
301, as amended. For the purposes of division (A)(11)(a) of this
section, "subsidized health plan" means a health plan for which
the employer pays any portion of the plan's cost. The deduction
allowed under division (A)(11)(a) of this section shall be the net
of any related premium refunds, related premium reimbursements, or
related insurance premium dividends received during the taxable
year.
(b) Deduct, to the extent not otherwise deducted or excluded
in computing federal or Ohio adjusted gross income during the
taxable year, the amount the taxpayer paid during the taxable
year, not compensated for by any insurance or otherwise, for
medical care of the taxpayer, the taxpayer's spouse, and
dependents, to the extent the expenses exceed seven and one-half
per cent of the taxpayer's federal adjusted gross income.
(c) Deduct, to the extent not otherwise deducted or excluded
in computing federal or Ohio adjusted gross income, any amount
included in federal adjusted gross income under section 105 or not
excluded under section 106 of the Internal Revenue Code solely
because it relates to an accident and health plan for a person who
otherwise would be a "qualifying relative" and thus a "dependent"
under section 152 of the Internal Revenue Code but for the fact
that the person fails to meet the income and support limitations
under section 152(d)(1)(B) and (C) of the Internal Revenue Code.
(d) For purposes of division (A)(11) of this section,
"medical care" has the meaning given in section 213 of the
Internal Revenue Code, subject to the special rules, limitations,
and exclusions set forth therein, and "qualified long-term care"
has the same meaning given in section 7702B(c) of the Internal
Revenue Code. Solely for purposes of divisions (A)(11)(a) and (c)
of this section, "dependent" includes a person who otherwise would
be a "qualifying relative" and thus a "dependent" under section
152 of the Internal Revenue Code but for the fact that the person
fails to meet the income and support limitations under section
152(d)(1)(B) and (C) of the Internal Revenue Code.
(12)(a) Deduct any amount included in federal adjusted gross
income solely because the amount represents a reimbursement or
refund of expenses that in any year the taxpayer had deducted as
an itemized deduction pursuant to section 63 of the Internal
Revenue Code and applicable United States department of the
treasury regulations. The deduction otherwise allowed under
division (A)(12)(a) of this section shall be reduced to the extent
the reimbursement is attributable to an amount the taxpayer
deducted under this section in any taxable year.
(b) Add any amount not otherwise included in Ohio adjusted
gross income for any taxable year to the extent that the amount is
attributable to the recovery during the taxable year of any amount
deducted or excluded in computing federal or Ohio adjusted gross
income in any taxable year.
(13) Deduct any portion of the deduction described in section
1341(a)(2) of the Internal Revenue Code, for repaying previously
reported income received under a claim of right, that meets both
of the following requirements:
(a) It is allowable for repayment of an item that was
included in the taxpayer's adjusted gross income for a prior
taxable year and did not qualify for a credit under division (A)
or (B) of section 5747.05 of the Revised Code for that year;
(b) It does not otherwise reduce the taxpayer's adjusted
gross income for the current or any other taxable year.
(14) Deduct an amount equal to the deposits made to, and net
investment earnings of, a medical savings account during the
taxable year, in accordance with section 3924.66 of the Revised
Code. The deduction allowed by division (A)(14) of this section
does not apply to medical savings account deposits and earnings
otherwise deducted or excluded for the current or any other
taxable year from the taxpayer's federal adjusted gross income.
(15)(a) Add an amount equal to the funds withdrawn from a
medical savings account during the taxable year, and the net
investment earnings on those funds, when the funds withdrawn were
used for any purpose other than to reimburse an account holder
for, or to pay, eligible medical expenses, in accordance with
section 3924.66 of the Revised Code;
(b) Add the amounts distributed from a medical savings
account under division (A)(2) of section 3924.68 of the Revised
Code during the taxable year.
(16) Add any amount claimed as a credit under section
5747.059 or 5747.65 of the Revised Code to the extent that such
amount satisfies either of the following:
(a) The amount was deducted or excluded from the computation
of the taxpayer's federal adjusted gross income as required to be
reported for the taxpayer's taxable year under the Internal
Revenue Code;
(b) The amount resulted in a reduction of the taxpayer's
federal adjusted gross income as required to be reported for any
of the taxpayer's taxable years under the Internal Revenue Code.
(17) Deduct the amount contributed by the taxpayer to an
individual development account program established by a county
department of job and family services pursuant to sections 329.11
to 329.14 of the Revised Code for the purpose of matching funds
deposited by program participants. On request of the tax
commissioner, the taxpayer shall provide any information that, in
the tax commissioner's opinion, is necessary to establish the
amount deducted under division (A)(17) of this section.
(18) Beginning in taxable year 2001 but not for any taxable
year beginning after December 31, 2005, if the taxpayer is married
and files a joint return and the combined federal adjusted gross
income of the taxpayer and the taxpayer's spouse for the taxable
year does not exceed one hundred thousand dollars, or if the
taxpayer is single and has a federal adjusted gross income for the
taxable year not exceeding fifty thousand dollars, deduct amounts
paid during the taxable year for qualified tuition and fees paid
to an eligible institution for the taxpayer, the taxpayer's
spouse, or any dependent of the taxpayer, who is a resident of
this state and is enrolled in or attending a program that
culminates in a degree or diploma at an eligible institution. The
deduction may be claimed only to the extent that qualified tuition
and fees are not otherwise deducted or excluded for any taxable
year from federal or Ohio adjusted gross income. The deduction may
not be claimed for educational expenses for which the taxpayer
claims a credit under section 5747.27 of the Revised Code.
(19) Add any reimbursement received during the taxable year
of any amount the taxpayer deducted under division (A)(18) of this
section in any previous taxable year to the extent the amount is
not otherwise included in Ohio adjusted gross income.
(20)(a)(i) Subject to divisions (A)(20)(a)(iii), (iv), and
(v) of this section, add five-sixths of the amount of depreciation
expense allowed by subsection (k) of section 168 of the Internal
Revenue Code, including the taxpayer's proportionate or
distributive share of the amount of depreciation expense allowed
by that subsection to a pass-through entity in which the taxpayer
has a direct or indirect ownership interest.
(ii) Subject to divisions (A)(20)(a)(iii), (iv), and (v) of
this section, add five-sixths of the amount of qualifying section
179 depreciation expense, including the taxpayer's proportionate
or distributive share of the amount of qualifying section 179
depreciation expense allowed to any pass-through entity in which
the taxpayer has a direct or indirect ownership interest.
(iii) Subject to division (A)(20)(a)(v) of this section, for
taxable years beginning in 2012 or thereafter, if the increase in
income taxes withheld by the taxpayer is equal to or greater than
ten per cent of income taxes withheld by the taxpayer during the
taxpayer's immediately preceding taxable year, "two-thirds" shall
be substituted for "five-sixths" for the purpose of divisions
(A)(20)(a)(i) and (ii) of this section.
(iv) Subject to division (A)(20)(a)(v) of this section, for
taxable years beginning in 2012 or thereafter, a taxpayer is not
required to add an amount under division (A)(20) of this section
if the increase in income taxes withheld by the taxpayer and by
any pass-through entity in which the taxpayer has a direct or
indirect ownership interest is equal to or greater than the sum of
(I) the amount of qualifying section 179 depreciation expense and
(II) the amount of depreciation expense allowed to the taxpayer by
subsection (k) of section 168 of the Internal Revenue Code, and
including the taxpayer's proportionate or distributive shares of
such amounts allowed to any such pass-through entities.
(v) If a taxpayer directly or indirectly incurs a net
operating loss for the taxable year for federal income tax
purposes, to the extent such loss resulted from depreciation
expense allowed by subsection (k) of section 168 of the Internal
Revenue Code and by qualifying section 179 depreciation expense,
"the entire" shall be substituted for "five-sixths of the" for the
purpose of divisions (A)(20)(a)(i) and (ii) of this section.
The tax commissioner, under procedures established by the
commissioner, may waive the add-backs related to a pass-through
entity if the taxpayer owns, directly or indirectly, less than
five per cent of the pass-through entity.
(b) Nothing in division (A)(20) of this section shall be
construed to adjust or modify the adjusted basis of any asset.
(c) To the extent the add-back required under division
(A)(20)(a) of this section is attributable to property generating
nonbusiness income or loss allocated under section 5747.20 of the
Revised Code, the add-back shall be sitused to the same location
as the nonbusiness income or loss generated by the property for
the purpose of determining the credit under division (A) of
section 5747.05 of the Revised Code. Otherwise, the add-back shall
be apportioned, subject to one or more of the four alternative
methods of apportionment enumerated in section 5747.21 of the
Revised Code.
(d) For the purposes of division (A)(20)(a)(v) of this
section, net operating loss carryback and carryforward shall not
include the allowance of any net operating loss deduction
carryback or carryforward to the taxable year to the extent such
loss resulted from depreciation allowed by section 168(k) of the
Internal Revenue Code and by the qualifying section 179
depreciation expense amount.
(e) For the purposes of divisions (A)(20) and (21) of this
section:
(i) "Income taxes withheld" means the total amount withheld
and remitted under sections 5747.06 and 5747.07 of the Revised
Code by an employer during the employer's taxable year.
(ii) "Increase in income taxes withheld" means the amount by
which the amount of income taxes withheld by an employer during
the employer's current taxable year exceeds the amount of income
taxes withheld by that employer during the employer's immediately
preceding taxable year.
(iii) "Qualifying section 179 depreciation expense" means the
difference between (I) the amount of depreciation expense directly
or indirectly allowed to a taxpayer under section 179 of the
Internal Revised Code, and (II) the amount of depreciation expense
directly or indirectly allowed to the taxpayer under section 179
of the Internal Revenue Code as that section existed on December
31, 2002.
(21)(a) If the taxpayer was required to add an amount under
division (A)(20)(a) of this section for a taxable year, deduct one
of the following:
(i) One-fifth of the amount so added for each of the five
succeeding taxable years if the amount so added was five-sixths of
qualifying section 179 depreciation expense or depreciation
expense allowed by subsection (k) of section 168 of the Internal
Revenue Code;
(ii) One-half of the amount so added for each of the two
succeeding taxable years if the amount so added was two-thirds of
such depreciation expense;
(iii) One-sixth of the amount so added for each of the six
succeeding taxable years if the entire amount of such depreciation
expense was so added.
(b) If the amount deducted under division (A)(21)(a) of this
section is attributable to an add-back allocated under division
(A)(20)(c) of this section, the amount deducted shall be sitused
to the same location. Otherwise, the add-back shall be apportioned
using the apportionment factors for the taxable year in which the
deduction is taken, subject to one or more of the four alternative
methods of apportionment enumerated in section 5747.21 of the
Revised Code.
(c) No deduction is available under division (A)(21)(a) of
this section with regard to any depreciation allowed by section
168(k) of the Internal Revenue Code and by the qualifying section
179 depreciation expense amount to the extent that such
depreciation results in or increases a federal net operating loss
carryback or carryforward. If no such deduction is available for a
taxable year, the taxpayer may carry forward the amount not
deducted in such taxable year to the next taxable year and add
that amount to any deduction otherwise available under division
(A)(21)(a) of this section for that next taxable year. The
carryforward of amounts not so deducted shall continue until the
entire addition required by division (A)(20)(a) of this section
has been deducted.
(d) No refund shall be allowed as a result of adjustments
made by division (A)(21) of this section.
(22) Deduct, to the extent not otherwise deducted or excluded
in computing federal or Ohio adjusted gross income for the taxable
year, the amount the taxpayer received during the taxable year as
reimbursement for life insurance premiums under section 5919.31 of
the Revised Code.
(23) Deduct, to the extent not otherwise deducted or excluded
in computing federal or Ohio adjusted gross income for the taxable
year, the amount the taxpayer received during the taxable year as
a death benefit paid by the adjutant general under section 5919.33
of the Revised Code.
(24) Deduct, to the extent included in federal adjusted gross
income and not otherwise allowable as a deduction or exclusion in
computing federal or Ohio adjusted gross income for the taxable
year, military pay and allowances received by the taxpayer during
the taxable year for active duty service in the United States
army, air force, navy, marine corps, or coast guard or reserve
components thereof or the national guard. The deduction may not be
claimed for military pay and allowances received by the taxpayer
while the taxpayer is stationed in this state.
(25) Deduct, to the extent not otherwise allowable as a
deduction or exclusion in computing federal or Ohio adjusted gross
income for the taxable year and not otherwise compensated for by
any other source, the amount of qualified organ donation expenses
incurred by the taxpayer during the taxable year, not to exceed
ten thousand dollars. A taxpayer may deduct qualified organ
donation expenses only once for all taxable years beginning with
taxable years beginning in 2007.
For the purposes of division (A)(25) of this section:
(a) "Human organ" means all or any portion of a human liver,
pancreas, kidney, intestine, or lung, and any portion of human
bone marrow.
(b) "Qualified organ donation expenses" means travel
expenses, lodging expenses, and wages and salary forgone by a
taxpayer in connection with the taxpayer's donation, while living,
of one or more of the taxpayer's human organs to another human
being.
(26) Deduct, to the extent not otherwise deducted or excluded
in computing federal or Ohio adjusted gross income for the taxable
year, amounts received by the taxpayer as retired personnel pay
for service in the uniformed services or reserve components
thereof, or the national guard, or received by the surviving
spouse or former spouse of such a taxpayer under the survivor
benefit plan on account of such a taxpayer's death. If the
taxpayer receives income on account of retirement paid under the
federal civil service retirement system or federal employees
retirement system, or under any successor retirement program
enacted by the congress of the United States that is established
and maintained for retired employees of the United States
government, and such retirement income is based, in whole or in
part, on credit for the taxpayer's uniformed service, the
deduction allowed under this division shall include only that
portion of such retirement income that is attributable to the
taxpayer's uniformed service, to the extent that portion of such
retirement income is otherwise included in federal adjusted gross
income and is not otherwise deducted under this section. Any
amount deducted under division (A)(26) of this section is not
included in a taxpayer's adjusted gross income for the purposes of
section 5747.055 of the Revised Code. No amount may be deducted
under division (A)(26) of this section on the basis of which a
credit was claimed under section 5747.055 of the Revised Code.
(27) Deduct, to the extent not otherwise deducted or excluded
in computing federal or Ohio adjusted gross income for the taxable
year, the amount the taxpayer received during the taxable year
from the military injury relief fund created in section 5101.98 of
the Revised Code.
(28) Deduct, to the extent not otherwise deducted or excluded
in computing federal or Ohio adjusted gross income for the taxable
year, the amount the taxpayer received as a veterans bonus during
the taxable year from the Ohio department of veterans services as
authorized by Section 2r of Article VIII, Ohio Constitution.
(29) Deduct, to the extent not otherwise deducted or excluded
in computing federal or Ohio adjusted gross income for the taxable
year, any income derived from a transfer agreement or from the
enterprise transferred under that agreement under section 4313.02
of the Revised Code.
(30) Deduct, to the extent not otherwise deducted or excluded
in computing federal or Ohio adjusted gross income for the taxable
year, Ohio college opportunity or federal Pell grant amounts
received by the taxpayer or the taxpayer's spouse or dependent
pursuant to section 3333.122 of the Revised Code or 20 U.S.C.
1070a, et seq., and used to pay room or board furnished by the
educational institution for which the grant was awarded at the
institution's facilities, including meal plans administered by the
institution. For the purposes of this division, receipt of a grant
includes the distribution of a grant directly to an educational
institution and the crediting of the grant to the enrollee's
account with the institution.
(31) Deduct one-half of the taxpayer's Ohio small business
investor income, the deduction not to exceed sixty-two thousand
five hundred dollars for each spouse if spouses file separate
returns under section 5747.08 of the Revised Code or one hundred
twenty-five thousand dollars for all other taxpayers. No
pass-through entity may claim a deduction under this division.
For the purposes of this division, "Ohio small business
investor income" means the portion of a taxpayer's adjusted gross
income that is business income reduced by deductions from business
income and apportioned or allocated to this state under sections
5747.21 and 5747.22 of the Revised Code, to the extent not
otherwise deducted or excluded in computing federal or Ohio
adjusted gross income for the taxable year.
(32) Deduct the amount allowed under section 5747.78 of the
Revised Code for a physician, dentist, nurse, medical assistant,
phlebotomist, or medical secretary who provided services free of
charge to a free clinic during the taxable year.
(B) "Business income" means income, including gain or loss,
arising from transactions, activities, and sources in the regular
course of a trade or business and includes income, gain, or loss
from real property, tangible property, and intangible property if
the acquisition, rental, management, and disposition of the
property constitute integral parts of the regular course of a
trade or business operation. "Business income" includes income,
including gain or loss, from a partial or complete liquidation of
a business, including, but not limited to, gain or loss from the
sale or other disposition of goodwill.
(C) "Nonbusiness income" means all income other than business
income and may include, but is not limited to, compensation, rents
and royalties from real or tangible personal property, capital
gains, interest, dividends and distributions, patent or copyright
royalties, or lottery winnings, prizes, and awards.
(D) "Compensation" means any form of remuneration paid to an
employee for personal services.
(E) "Fiduciary" means a guardian, trustee, executor,
administrator, receiver, conservator, or any other person acting
in any fiduciary capacity for any individual, trust, or estate.
(F) "Fiscal year" means an accounting period of twelve months
ending on the last day of any month other than December.
(G) "Individual" means any natural person.
(H) "Internal Revenue Code" means the "Internal Revenue Code
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended.
(I) "Resident" means any of the following, provided that
division (I)(3) of this section applies only to taxable years of a
trust beginning in 2002 or thereafter:
(1) An individual who is domiciled in this state, subject to
section 5747.24 of the Revised Code;
(2) The estate of a decedent who at the time of death was
domiciled in this state. The domicile tests of section 5747.24 of
the Revised Code are not controlling for purposes of division
(I)(2) of this section.
(3) A trust that, in whole or part, resides in this state. If
only part of a trust resides in this state, the trust is a
resident only with respect to that part.
For the purposes of division (I)(3) of this section:
(a) A trust resides in this state for the trust's current
taxable year to the extent, as described in division (I)(3)(d) of
this section, that the trust consists directly or indirectly, in
whole or in part, of assets, net of any related liabilities, that
were transferred, or caused to be transferred, directly or
indirectly, to the trust by any of the following:
(i) A person, a court, or a governmental entity or
instrumentality on account of the death of a decedent, but only if
the trust is described in division (I)(3)(e)(i) or (ii) of this
section;
(ii) A person who was domiciled in this state for the
purposes of this chapter when the person directly or indirectly
transferred assets to an irrevocable trust, but only if at least
one of the trust's qualifying beneficiaries is domiciled in this
state for the purposes of this chapter during all or some portion
of the trust's current taxable year;
(iii) A person who was domiciled in this state for the
purposes of this chapter when the trust document or instrument or
part of the trust document or instrument became irrevocable, but
only if at least one of the trust's qualifying beneficiaries is a
resident domiciled in this state for the purposes of this chapter
during all or some portion of the trust's current taxable year. If
a trust document or instrument became irrevocable upon the death
of a person who at the time of death was domiciled in this state
for purposes of this chapter, that person is a person described in
division (I)(3)(a)(iii) of this section.
(b) A trust is irrevocable to the extent that the transferor
is not considered to be the owner of the net assets of the trust
under sections 671 to 678 of the Internal Revenue Code.
(c) With respect to a trust other than a charitable lead
trust, "qualifying beneficiary" has the same meaning as "potential
current beneficiary" as defined in section 1361(e)(2) of the
Internal Revenue Code, and with respect to a charitable lead trust
"qualifying beneficiary" is any current, future, or contingent
beneficiary, but with respect to any trust "qualifying
beneficiary" excludes a person or a governmental entity or
instrumentality to any of which a contribution would qualify for
the charitable deduction under section 170 of the Internal Revenue
Code.
(d) For the purposes of division (I)(3)(a) of this section,
the extent to which a trust consists directly or indirectly, in
whole or in part, of assets, net of any related liabilities, that
were transferred directly or indirectly, in whole or part, to the
trust by any of the sources enumerated in that division shall be
ascertained by multiplying the fair market value of the trust's
assets, net of related liabilities, by the qualifying ratio, which
shall be computed as follows:
(i) The first time the trust receives assets, the numerator
of the qualifying ratio is the fair market value of those assets
at that time, net of any related liabilities, from sources
enumerated in division (I)(3)(a) of this section. The denominator
of the qualifying ratio is the fair market value of all the
trust's assets at that time, net of any related liabilities.
(ii) Each subsequent time the trust receives assets, a
revised qualifying ratio shall be computed. The numerator of the
revised qualifying ratio is the sum of (1) the fair market value
of the trust's assets immediately prior to the subsequent
transfer, net of any related liabilities, multiplied by the
qualifying ratio last computed without regard to the subsequent
transfer, and (2) the fair market value of the subsequently
transferred assets at the time transferred, net of any related
liabilities, from sources enumerated in division (I)(3)(a) of this
section. The denominator of the revised qualifying ratio is the
fair market value of all the trust's assets immediately after the
subsequent transfer, net of any related liabilities.
(iii) Whether a transfer to the trust is by or from any of
the sources enumerated in division (I)(3)(a) of this section shall
be ascertained without regard to the domicile of the trust's
beneficiaries.
(e) For the purposes of division (I)(3)(a)(i) of this
section:
(i) A trust is described in division (I)(3)(e)(i) of this
section if the trust is a testamentary trust and the testator of
that testamentary trust was domiciled in this state at the time of
the testator's death for purposes of the taxes levied under
Chapter 5731. of the Revised Code.
(ii) A trust is described in division (I)(3)(e)(ii) of this
section if the transfer is a qualifying transfer described in any
of divisions (I)(3)(f)(i) to (vi) of this section, the trust is an
irrevocable inter vivos trust, and at least one of the trust's
qualifying beneficiaries is domiciled in this state for purposes
of this chapter during all or some portion of the trust's current
taxable year.
(f) For the purposes of division (I)(3)(e)(ii) of this
section, a "qualifying transfer" is a transfer of assets, net of
any related liabilities, directly or indirectly to a trust, if the
transfer is described in any of the following:
(i) The transfer is made to a trust, created by the decedent
before the decedent's death and while the decedent was domiciled
in this state for the purposes of this chapter, and, prior to the
death of the decedent, the trust became irrevocable while the
decedent was domiciled in this state for the purposes of this
chapter.
(ii) The transfer is made to a trust to which the decedent,
prior to the decedent's death, had directly or indirectly
transferred assets, net of any related liabilities, while the
decedent was domiciled in this state for the purposes of this
chapter, and prior to the death of the decedent the trust became
irrevocable while the decedent was domiciled in this state for the
purposes of this chapter.
(iii) The transfer is made on account of a contractual
relationship existing directly or indirectly between the
transferor and either the decedent or the estate of the decedent
at any time prior to the date of the decedent's death, and the
decedent was domiciled in this state at the time of death for
purposes of the taxes levied under Chapter 5731. of the Revised
Code.
(iv) The transfer is made to a trust on account of a
contractual relationship existing directly or indirectly between
the transferor and another person who at the time of the
decedent's death was domiciled in this state for purposes of this
chapter.
(v) The transfer is made to a trust on account of the will of
a testator who was domiciled in this state at the time of the
testator's death for purposes of the taxes levied under Chapter
5731. of the Revised Code.
(vi) The transfer is made to a trust created by or caused to
be created by a court, and the trust was directly or indirectly
created in connection with or as a result of the death of an
individual who, for purposes of the taxes levied under Chapter
5731. of the Revised Code, was domiciled in this state at the time
of the individual's death.
(g) The tax commissioner may adopt rules to ascertain the
part of a trust residing in this state.
(J) "Nonresident" means an individual or estate that is not a
resident. An individual who is a resident for only part of a
taxable year is a nonresident for the remainder of that taxable
year.
(K) "Pass-through entity" has the same meaning as in section
5733.04 of the Revised Code.
(L) "Return" means the notifications and reports required to
be filed pursuant to this chapter for the purpose of reporting the
tax due and includes declarations of estimated tax when so
required.
(M) "Taxable year" means the calendar year or the taxpayer's
fiscal year ending during the calendar year, or fractional part
thereof, upon which the adjusted gross income is calculated
pursuant to this chapter.
(N) "Taxpayer" means any person subject to the tax imposed by
section 5747.02 of the Revised Code or any pass-through entity
that makes the election under division (D) of section 5747.08 of
the Revised Code.
(O) "Dependents" means dependents as defined in the Internal
Revenue Code and as claimed in the taxpayer's federal income tax
return for the taxable year or which the taxpayer would have been
permitted to claim had the taxpayer filed a federal income tax
return.
(P) "Principal county of employment" means, in the case of a
nonresident, the county within the state in which a taxpayer
performs services for an employer or, if those services are
performed in more than one county, the county in which the major
portion of the services are performed.
(Q) As used in sections 5747.50 to 5747.55 of the Revised
Code:
(1) "Subdivision" means any county, municipal corporation,
park district, or township.
(2) "Essential local government purposes" includes all
functions that any subdivision is required by general law to
exercise, including like functions that are exercised under a
charter adopted pursuant to the Ohio Constitution.
(R) "Overpayment" means any amount already paid that exceeds
the figure determined to be the correct amount of the tax.
(S) "Taxable income" or "Ohio taxable income" applies only to
estates and trusts, and means federal taxable income, as defined
and used in the Internal Revenue Code, adjusted as follows:
(1) Add interest or dividends, net of ordinary, necessary,
and reasonable expenses not deducted in computing federal taxable
income, on obligations or securities of any state or of any
political subdivision or authority of any state, other than this
state and its subdivisions and authorities, but only to the extent
that such net amount is not otherwise includible in Ohio taxable
income and is described in either division (S)(1)(a) or (b) of
this section:
(a) The net amount is not attributable to the S portion of an
electing small business trust and has not been distributed to
beneficiaries for the taxable year;
(b) The net amount is attributable to the S portion of an
electing small business trust for the taxable year.
(2) Add interest or dividends, net of ordinary, necessary,
and reasonable expenses not deducted in computing federal taxable
income, on obligations of any authority, commission,
instrumentality, territory, or possession of the United States to
the extent that the interest or dividends are exempt from federal
income taxes but not from state income taxes, but only to the
extent that such net amount is not otherwise includible in Ohio
taxable income and is described in either division (S)(1)(a) or
(b) of this section;
(3) Add the amount of personal exemption allowed to the
estate pursuant to section 642(b) of the Internal Revenue Code;
(4) Deduct interest or dividends, net of related expenses
deducted in computing federal taxable income, on obligations of
the United States and its territories and possessions or of any
authority, commission, or instrumentality of the United States to
the extent that the interest or dividends are exempt from state
taxes under the laws of the United States, but only to the extent
that such amount is included in federal taxable income and is
described in either division (S)(1)(a) or (b) of this section;
(5) Deduct the amount of wages and salaries, if any, not
otherwise allowable as a deduction but that would have been
allowable as a deduction in computing federal taxable income for
the taxable year, had the targeted jobs credit allowed under
sections 38, 51, and 52 of the Internal Revenue Code not been in
effect, but only to the extent such amount relates either to
income included in federal taxable income for the taxable year or
to income of the S portion of an electing small business trust for
the taxable year;
(6) Deduct any interest or interest equivalent, net of
related expenses deducted in computing federal taxable income, on
public obligations and purchase obligations, but only to the
extent that such net amount relates either to income included in
federal taxable income for the taxable year or to income of the S
portion of an electing small business trust for the taxable year;
(7) Add any loss or deduct any gain resulting from sale,
exchange, or other disposition of public obligations to the extent
that such loss has been deducted or such gain has been included in
computing either federal taxable income or income of the S portion
of an electing small business trust for the taxable year;
(8) Except in the case of the final return of an estate, add
any amount deducted by the taxpayer on both its Ohio estate tax
return pursuant to section 5731.14 of the Revised Code, and on its
federal income tax return in determining federal taxable income;
(9)(a) Deduct any amount included in federal taxable income
solely because the amount represents a reimbursement or refund of
expenses that in a previous year the decedent had deducted as an
itemized deduction pursuant to section 63 of the Internal Revenue
Code and applicable treasury regulations. The deduction otherwise
allowed under division (S)(9)(a) of this section shall be reduced
to the extent the reimbursement is attributable to an amount the
taxpayer or decedent deducted under this section in any taxable
year.
(b) Add any amount not otherwise included in Ohio taxable
income for any taxable year to the extent that the amount is
attributable to the recovery during the taxable year of any amount
deducted or excluded in computing federal or Ohio taxable income
in any taxable year, but only to the extent such amount has not
been distributed to beneficiaries for the taxable year.
(10) Deduct any portion of the deduction described in section
1341(a)(2) of the Internal Revenue Code, for repaying previously
reported income received under a claim of right, that meets both
of the following requirements:
(a) It is allowable for repayment of an item that was
included in the taxpayer's taxable income or the decedent's
adjusted gross income for a prior taxable year and did not qualify
for a credit under division (A) or (B) of section 5747.05 of the
Revised Code for that year.
(b) It does not otherwise reduce the taxpayer's taxable
income or the decedent's adjusted gross income for the current or
any other taxable year.
(11) Add any amount claimed as a credit under section
5747.059 or 5747.65 of the Revised Code to the extent that the
amount satisfies either of the following:
(a) The amount was deducted or excluded from the computation
of the taxpayer's federal taxable income as required to be
reported for the taxpayer's taxable year under the Internal
Revenue Code;
(b) The amount resulted in a reduction in the taxpayer's
federal taxable income as required to be reported for any of the
taxpayer's taxable years under the Internal Revenue Code.
(12) Deduct any amount, net of related expenses deducted in
computing federal taxable income, that a trust is required to
report as farm income on its federal income tax return, but only
if the assets of the trust include at least ten acres of land
satisfying the definition of "land devoted exclusively to
agricultural use" under section 5713.30 of the Revised Code,
regardless of whether the land is valued for tax purposes as such
land under sections 5713.30 to 5713.38 of the Revised Code. If the
trust is a pass-through entity investor, section 5747.231 of the
Revised Code applies in ascertaining if the trust is eligible to
claim the deduction provided by division (S)(12) of this section
in connection with the pass-through entity's farm income.
Except for farm income attributable to the S portion of an
electing small business trust, the deduction provided by division
(S)(12) of this section is allowed only to the extent that the
trust has not distributed such farm income. Division (S)(12) of
this section applies only to taxable years of a trust beginning in
2002 or thereafter.
(13) Add the net amount of income described in section 641(c)
of the Internal Revenue Code to the extent that amount is not
included in federal taxable income.
(14) Add or deduct the amount the taxpayer would be required
to add or deduct under division (A)(20) or (21) of this section if
the taxpayer's Ohio taxable income were computed in the same
manner as an individual's Ohio adjusted gross income is computed
under this section. In the case of a trust, division (S)(14) of
this section applies only to any of the trust's taxable years
beginning in 2002 or thereafter.
(T) "School district income" and "school district income tax"
have the same meanings as in section 5748.01 of the Revised Code.
(U) As used in divisions (A)(8), (A)(9), (S)(6), and (S)(7)
of this section, "public obligations," "purchase obligations," and
"interest or interest equivalent" have the same meanings as in
section 5709.76 of the Revised Code.
(V) "Limited liability company" means any limited liability
company formed under Chapter 1705. of the Revised Code or under
the laws of any other state.
(W) "Pass-through entity investor" means any person who,
during any portion of a taxable year of a pass-through entity, is
a partner, member, shareholder, or equity investor in that
pass-through entity.
(X) "Banking day" has the same meaning as in section 1304.01
of the Revised Code.
(Y) "Month" means a calendar month.
(Z) "Quarter" means the first three months, the second three
months, the third three months, or the last three months of the
taxpayer's taxable year.
(AA)(1) "Eligible institution" means a state university or
state institution of higher education as defined in section
3345.011 of the Revised Code, or a private, nonprofit college,
university, or other post-secondary institution located in this
state that possesses a certificate of authorization issued by the
Ohio board of regents pursuant to Chapter 1713. of the Revised
Code or a certificate of registration issued by the state board of
career colleges and schools under Chapter 3332. of the Revised
Code.
(2) "Qualified tuition and fees" means tuition and fees
imposed by an eligible institution as a condition of enrollment or
attendance, not exceeding two thousand five hundred dollars in
each of the individual's first two years of post-secondary
education. If the individual is a part-time student, "qualified
tuition and fees" includes tuition and fees paid for the academic
equivalent of the first two years of post-secondary education
during a maximum of five taxable years, not exceeding a total of
five thousand dollars. "Qualified tuition and fees" does not
include:
(a) Expenses for any course or activity involving sports,
games, or hobbies unless the course or activity is part of the
individual's degree or diploma program;
(b) The cost of books, room and board, student activity fees,
athletic fees, insurance expenses, or other expenses unrelated to
the individual's academic course of instruction;
(c) Tuition, fees, or other expenses paid or reimbursed
through an employer, scholarship, grant in aid, or other
educational benefit program.
(BB)(1) "Modified business income" means the business income
included in a trust's Ohio taxable income after such taxable
income is first reduced by the qualifying trust amount, if any.
(2) "Qualifying trust amount" of a trust means capital gains
and losses from the sale, exchange, or other disposition of equity
or ownership interests in, or debt obligations of, a qualifying
investee to the extent included in the trust's Ohio taxable
income, but only if the following requirements are satisfied:
(a) The book value of the qualifying investee's physical
assets in this state and everywhere, as of the last day of the
qualifying investee's fiscal or calendar year ending immediately
prior to the date on which the trust recognizes the gain or loss,
is available to the trust.
(b) The requirements of section 5747.011 of the Revised Code
are satisfied for the trust's taxable year in which the trust
recognizes the gain or loss.
Any gain or loss that is not a qualifying trust amount is
modified business income, qualifying investment income, or
modified nonbusiness income, as the case may be.
(3) "Modified nonbusiness income" means a trust's Ohio
taxable income other than modified business income, other than the
qualifying trust amount, and other than qualifying investment
income, as defined in section 5747.012 of the Revised Code, to the
extent such qualifying investment income is not otherwise part of
modified business income.
(4) "Modified Ohio taxable income" applies only to trusts,
and means the sum of the amounts described in divisions (BB)(4)(a)
to (c) of this section:
(a) The fraction, calculated under section 5747.013, and
applying section 5747.231 of the Revised Code, multiplied by the
sum of the following amounts:
(i) The trust's modified business income;
(ii) The trust's qualifying investment income, as defined in
section 5747.012 of the Revised Code, but only to the extent the
qualifying investment income does not otherwise constitute
modified business income and does not otherwise constitute a
qualifying trust amount.
(b) The qualifying trust amount multiplied by a fraction, the
numerator of which is the sum of the book value of the qualifying
investee's physical assets in this state on the last day of the
qualifying investee's fiscal or calendar year ending immediately
prior to the day on which the trust recognizes the qualifying
trust amount, and the denominator of which is the sum of the book
value of the qualifying investee's total physical assets
everywhere on the last day of the qualifying investee's fiscal or
calendar year ending immediately prior to the day on which the
trust recognizes the qualifying trust amount. If, for a taxable
year, the trust recognizes a qualifying trust amount with respect
to more than one qualifying investee, the amount described in
division (BB)(4)(b) of this section shall equal the sum of the
products so computed for each such qualifying investee.
(c)(i) With respect to a trust or portion of a trust that is
a resident as ascertained in accordance with division (I)(3)(d) of
this section, its modified nonbusiness income.
(ii) With respect to a trust or portion of a trust that is
not a resident as ascertained in accordance with division
(I)(3)(d) of this section, the amount of its modified nonbusiness
income satisfying the descriptions in divisions (B)(2) to (5) of
section 5747.20 of the Revised Code, except as otherwise provided
in division (BB)(4)(c)(ii) of this section. With respect to a
trust or portion of a trust that is not a resident as ascertained
in accordance with division (I)(3)(d) of this section, the trust's
portion of modified nonbusiness income recognized from the sale,
exchange, or other disposition of a debt interest in or equity
interest in a section 5747.212 entity, as defined in section
5747.212 of the Revised Code, without regard to division (A) of
that section, shall not be allocated to this state in accordance
with section 5747.20 of the Revised Code but shall be apportioned
to this state in accordance with division (B) of section 5747.212
of the Revised Code without regard to division (A) of that
section.
If the allocation and apportionment of a trust's income under
divisions (BB)(4)(a) and (c) of this section do not fairly
represent the modified Ohio taxable income of the trust in this
state, the alternative methods described in division (C) of
section 5747.21 of the Revised Code may be applied in the manner
and to the same extent provided in that section.
(5)(a) Except as set forth in division (BB)(5)(b) of this
section, "qualifying investee" means a person in which a trust has
an equity or ownership interest, or a person or unit of government
the debt obligations of either of which are owned by a trust. For
the purposes of division (BB)(2)(a) of this section and for the
purpose of computing the fraction described in division (BB)(4)(b)
of this section, all of the following apply:
(i) If the qualifying investee is a member of a qualifying
controlled group on the last day of the qualifying investee's
fiscal or calendar year ending immediately prior to the date on
which the trust recognizes the gain or loss, then "qualifying
investee" includes all persons in the qualifying controlled group
on such last day.
(ii) If the qualifying investee, or if the qualifying
investee and any members of the qualifying controlled group of
which the qualifying investee is a member on the last day of the
qualifying investee's fiscal or calendar year ending immediately
prior to the date on which the trust recognizes the gain or loss,
separately or cumulatively own, directly or indirectly, on the
last day of the qualifying investee's fiscal or calendar year
ending immediately prior to the date on which the trust recognizes
the qualifying trust amount, more than fifty per cent of the
equity of a pass-through entity, then the qualifying investee and
the other members are deemed to own the proportionate share of the
pass-through entity's physical assets which the pass-through
entity directly or indirectly owns on the last day of the
pass-through entity's calendar or fiscal year ending within or
with the last day of the qualifying investee's fiscal or calendar
year ending immediately prior to the date on which the trust
recognizes the qualifying trust amount.
(iii) For the purposes of division (BB)(5)(a)(iii) of this
section, "upper level pass-through entity" means a pass-through
entity directly or indirectly owning any equity of another
pass-through entity, and "lower level pass-through entity" means
that other pass-through entity.
An upper level pass-through entity, whether or not it is also
a qualifying investee, is deemed to own, on the last day of the
upper level pass-through entity's calendar or fiscal year, the
proportionate share of the lower level pass-through entity's
physical assets that the lower level pass-through entity directly
or indirectly owns on the last day of the lower level pass-through
entity's calendar or fiscal year ending within or with the last
day of the upper level pass-through entity's fiscal or calendar
year. If the upper level pass-through entity directly and
indirectly owns less than fifty per cent of the equity of the
lower level pass-through entity on each day of the upper level
pass-through entity's calendar or fiscal year in which or with
which ends the calendar or fiscal year of the lower level
pass-through entity and if, based upon clear and convincing
evidence, complete information about the location and cost of the
physical assets of the lower pass-through entity is not available
to the upper level pass-through entity, then solely for purposes
of ascertaining if a gain or loss constitutes a qualifying trust
amount, the upper level pass-through entity shall be deemed as
owning no equity of the lower level pass-through entity for each
day during the upper level pass-through entity's calendar or
fiscal year in which or with which ends the lower level
pass-through entity's calendar or fiscal year. Nothing in division
(BB)(5)(a)(iii) of this section shall be construed to provide for
any deduction or exclusion in computing any trust's Ohio taxable
income.
(b) With respect to a trust that is not a resident for the
taxable year and with respect to a part of a trust that is not a
resident for the taxable year, "qualifying investee" for that
taxable year does not include a C corporation if both of the
following apply:
(i) During the taxable year the trust or part of the trust
recognizes a gain or loss from the sale, exchange, or other
disposition of equity or ownership interests in, or debt
obligations of, the C corporation.
(ii) Such gain or loss constitutes nonbusiness income.
(6) "Available" means information is such that a person is
able to learn of the information by the due date plus extensions,
if any, for filing the return for the taxable year in which the
trust recognizes the gain or loss.
(CC) "Qualifying controlled group" has the same meaning as in
section 5733.04 of the Revised Code.
(DD) "Related member" has the same meaning as in section
5733.042 of the Revised Code.
(EE)(1) For the purposes of division (EE) of this section:
(a) "Qualifying person" means any person other than a
qualifying corporation.
(b) "Qualifying corporation" means any person classified for
federal income tax purposes as an association taxable as a
corporation, except either of the following:
(i) A corporation that has made an election under subchapter
S, chapter one, subtitle A, of the Internal Revenue Code for its
taxable year ending within, or on the last day of, the investor's
taxable year;
(ii) A subsidiary that is wholly owned by any corporation
that has made an election under subchapter S, chapter one,
subtitle A of the Internal Revenue Code for its taxable year
ending within, or on the last day of, the investor's taxable year.
(2) For the purposes of this chapter, unless expressly stated
otherwise, no qualifying person indirectly owns any asset directly
or indirectly owned by any qualifying corporation.
(FF) For purposes of this chapter and Chapter 5751. of the
Revised Code:
(1) "Trust" does not include a qualified pre-income tax
trust.
(2) A "qualified pre-income tax trust" is any pre-income tax
trust that makes a qualifying pre-income tax trust election as
described in division (FF)(3) of this section.
(3) A "qualifying pre-income tax trust election" is an
election by a pre-income tax trust to subject to the tax imposed
by section 5751.02 of the Revised Code the pre-income tax trust
and all pass-through entities of which the trust owns or controls,
directly, indirectly, or constructively through related interests,
five per cent or more of the ownership or equity interests. The
trustee shall notify the tax commissioner in writing of the
election on or before April 15, 2006. The election, if timely
made, shall be effective on and after January 1, 2006, and shall
apply for all tax periods and tax years until revoked by the
trustee of the trust.
(4) A "pre-income tax trust" is a trust that satisfies all of
the following requirements:
(a) The document or instrument creating the trust was
executed by the grantor before January 1, 1972;
(b) The trust became irrevocable upon the creation of the
trust; and
(c) The grantor was domiciled in this state at the time the
trust was created.
(GG) "Uniformed services" has the same meaning as in 10
U.S.C. 101.
Sec. 5747.78. (A) In computing Ohio adjusted gross income, a
deduction from federal adjusted gross income is allowed for
physicians, dentists, nurses, medical assistants, phlebotomists,
or medical secretaries who provide services free of charge to a
free clinic. The deduction shall equal the sum of the following
amounts:
(1) The number of hours of service that the taxpayer provided
free of charge to the free clinic during the taxable year,
multiplied by eighty-five dollars in the case of a physician or
dentist, thirty dollars in the case of a nurse, eighteen dollars
in the case of a medical assistant or phlebotomist, or thirteen
dollars in the case of a medical secretary;
(2) The number of miles the taxpayer traveled to and from the
free clinic during the taxable year in order to provide the free
services, multiplied by the mileage rate allowed for the
reimbursement of travel expenses of state agents as provided by
rule of the director of budget and management adopted pursuant to
division (B) of section 126.31 of the Revised Code.
(B) As used in this section:
(1) "Free clinic" has the same meaning as in section
2305.2341 of the Revised Code, except that "free clinic" shall not
include a clinic that performs or induces abortions.
(2) "Physician," "dentist," and "nurse" mean an individual
who is duly licensed to practice the respective profession under
the laws of this state.
Section 2. That existing sections 2305.234, 2305.2341,
4715.42, 4723.271, 4731.295, and 5747.01 of the Revised Code are
hereby repealed.
Section 3. The amendment of section 5747.01 and enactment of
section 5747.78 of the Revised Code by this act apply to taxable
years beginning on or after January 1, 2014.
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