S.B. 257
128th General Assembly
(As Introduced)
Sens. Schuring, Smith, Schiavoni, Morano, Hughes, Niehaus, Patton, R. Miller, Husted, Schaffer, Faber
BILL SUMMARY
· Creates an income tax refund check-off contribution for the benefit of the Breast and Cervical Cancer Project.
CONTENT AND OPERATION
(R.C. 3701.601 and 5747.113)
The bill authorizes taxpayers who are due a refund or who overpaid Ohio income tax to specify that all or a part of the refund be paid to the Breast and Cervical Cancer Project. Contributions are to be used to provide cancer screening, diagnostic, and outreach services to uninsured and under-insured women. Contributions are to be credited to the Breast and Cervical Cancer Project Income Tax Contribution Fund, which is created by the bill. Individuals also may contribute directly to the fund.
The Breast and Cervical Cancer Project began in Ohio in 1994, as a result of the federal "Breast and Cervical Cancer Mortality Prevention Act." It is administered by the Ohio Department of Health and has received funding through the Centers for Disease Control and Prevention as well as from the Ohio General Revenue Fund.
Currently, there are three income tax refund contributions or "check-offs": one for the benefit of the Natural Areas and Preserves Fund; one for the benefit of the Nongame and Endangered Wildlife Fund; and one for the benefit of the Military Injury Relief Fund. The Natural Areas and Preserves Fund and the Nongame and Endangered Wildlife Fund are administered by the Department of Natural Resources. The Military Injury Relief Fund is administered by the Department of Job and Family Services for the benefit of military personnel injured while serving under Operation Iraqi Freedom or Operating Enduring Freedom (Afghanistan).
As with the existing check-offs, the new check-offs would authorize taxpayers to direct that all or part of their refund be credited to the new funds. The designation is made on the annual income tax return. The designation may not be revoked once the designation is made and the return is filed.
The bill requires the Director of Health to distribute contributed funds to the Breast and Cervical Cancer Project and to submit a biennial report to the General Assembly on the effectiveness of the check-off in January of every odd-numbered year. The report must include information about how the money was spent and the amount of money contributed (including the amount contributed through the refund check-off and the amount contributed directly). Each report must provide this information for each of the five preceding years.
The Department of Taxation is entitled to reimbursement for its costs of administering the check-offs. Reimbursement currently is paid from the three existing check-off funds in equal one-third shares. The total reimbursement may not exceed 2½% of the total amount contributed. Under the bill, the reimbursement would be divided in equal one-fourth shares among the two DNR funds, the Military Injury Relief Fund, and the Breast and Cervical Cancer Project Income Tax Contribution Fund. The reimbursement would continue to be limited to 2½% of contributions.
(Section 3)
Income tax refunds may be contributed to the Ohio Breast and Cervical Cancer Project beginning with taxable years that begin in or after 2010.
HISTORY
|
ACTION |
DATE |
|
|
|
|
Introduced |
05-12-10 |
S0257-I-128.docx/jc