130th Ohio General Assembly
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H. B. No. 350  As Introduced
As Introduced

129th General Assembly
Regular Session
2011-2012
H. B. No. 350


Representatives Hackett, Grossman 

Cosponsors: Representatives Roegner, Derickson, Brenner, Maag, Gonzales, Combs, Yuko, Antonio 



A BILL
To amend sections 1517.11, 1531.26, 5101.98, and 5747.113 and to enact section 5502.23 of the Revised Code to allow taxpayers to make contributions to the American Red Cross Ohio Disaster Response Readiness and Preparedness Fund through their income tax returns.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 1517.11, 1531.26, 5101.98, and 5747.113 be amended and section 5502.23 of the Revised Code be enacted to read as follows:
Sec. 1517.11.  There is hereby created in the state treasury the natural areas and preserves fund, which shall consist of moneys transferred into it under section 5747.113 of the Revised Code and of contributions made directly to it. Any person may contribute directly to the fund in addition to or independently of the income tax refund contribution system established in that section.
Moneys in the fund shall be disbursed pursuant to vouchers approved by the director of natural resources for use by the division of natural areas and preserves solely for the following purposes:
(A) The acquisition of new or expanded natural areas and nature preserves;
(B) Facility development in natural areas and nature preserves;
(C) Special projects, including, but not limited to, biological inventories, research grants, and the production of interpretive material related to natural areas and nature preserves;
(D) Routine maintenance for health and safety purposes.
Moneys appropriated from the fund shall not be used to fund salaries of permanent employees or administrative costs.
All investment earnings of the fund shall be credited to the fund.
Sec. 1531.26.  There is hereby created in the state treasury the nongame and endangered wildlife fund, which shall consist of moneys paid into it by the tax commissioner under section 5747.113 of the Revised Code, moneys deposited in the fund from the issuance of wildlife conservation license plates under section 4503.57 of the Revised Code, moneys deposited in the fund from the issuance of bald eagle license plates under section 4503.572 of the Revised Code, moneys credited to the fund under section 1533.151 of the Revised Code, and contributions made directly to it. Any person may contribute directly to the fund in addition to or independently of the income tax refund contribution system established in section 5747.113 of the Revised Code. Moneys in the fund shall be disbursed pursuant to vouchers approved by the director of natural resources for use by the division of wildlife solely for the purchase, management, preservation, propagation, protection, and stocking of wild animals that are not commonly taken for sport or commercial purposes, including the acquisition of title and easements to lands, biological investigations, law enforcement, production of educational materials, sociological surveys, habitat development, and personnel and equipment costs; and for carrying out section 1531.25 of the Revised Code. Moneys in the fund also may be used to promote and develop nonconsumptive wildlife recreational opportunities involving wild animals. Moneys in the fund from the issuance of bald eagle license plates under section 4503.572 of the Revised Code shall be expended by the division only to pay the costs of acquiring, developing, and restoring habitat for bald eagles within this state. Moneys in the fund from any other source also may be used to pay the costs of acquiring, developing, and restoring habitat for bald eagles within this state.
All investment earnings of the fund shall be credited to the fund. Subject to the approval of the director, the chief of the division of wildlife may enter into agreements that the chief considers appropriate to obtain additional moneys for the protection of nongame native wildlife under the "Endangered Species Act of 1973," 87 Stat. 884, 16 U.S.C.A. 1541-1543, as amended, and the "Fish and Wildlife Conservation Act of 1980," 94 Stat. 1322, 16 U.S.C.A. 2901-2911, as amended. Moneys appropriated from the fund are not intended to replace other moneys appropriated for these purposes.
Sec. 5101.98.  (A) There is hereby created in the state treasury the military injury relief fund, which shall consist of money contributed to it under section 5747.113 of the Revised Code, of incentive grants authorized by the "Jobs for Veterans Act," 116 Stat. 2033 (2002), and of contributions made directly to it. Any person or entity may contribute directly to the fund in addition to or independently of the income tax refund contribution system established in section 5747.113 of the Revised Code.
(B) Upon application, the director of job and family services shall grant money in the fund to individuals injured while in active service as a member of the armed forces of the United States while serving under operation Iraqi freedom, operation new dawn, or operation enduring freedom and to individuals diagnosed with post-traumatic stress disorder while serving, or after having served, in operation Iraqi freedom, operation new dawn, or operation enduring freedom.
(C) An individual who receives a grant under this section is precluded from receiving additional grants under this section during the same state fiscal year but is not precluded from being considered for or receiving other assistance offered by the department of job and family services.
(D) The director shall adopt rules under Chapter 119. of the Revised Code establishing:
(1) Forms and procedures by which individuals may apply for a grant under this section;
(2) Criteria for reviewing, evaluating, and approving or denying grant applications;
(3) Criteria for determining the amount of grants awarded under this section;
(4) Definitions and standards applicable to determining whether an individual meets the requirements established in division (B) of this section;
(5) The process for appealing eligibility determinations; and
(6) Any other rules necessary to administer the grant program established in this section.
(E) An eligibility determination, a grant approval, or a grant denial made under this section may not be appealed under Chapter 119., section 5101.35, or any other provision of the Revised Code.
Sec. 5502.23.  (A) There is hereby created in the state treasury the American red cross Ohio disaster response readiness and preparedness fund, which shall consist of money transferred to it under section 5747.113 of the Revised Code and of contributions made directly to it. Any person may contribute directly to the fund in addition to or independently of the income tax contribution system established in section 5747.113 of the Revised Code.
(B) Each year, the executive director of the state emergency management agency created under section 5502.22 of the Revised Code shall make one or more grants to the American red cross greater Columbus chapter from money appropriated for that purpose from the American red cross Ohio disaster response readiness and preparedness fund. Grants shall be used by the American red cross chapters in Ohio that have entered into a statement of understanding with the state emergency management agency for planning, for the implementation of programs to assist in disaster preparedness and response throughout this state, and for the costs of administering those programs. The American red cross greater Columbus chapter, on behalf of American red cross chapters in Ohio, shall submit to the executive director its plan for the use of any grants received under this section within sixty days after the effective date of any section of law appropriating money from the fund for the purpose of such grants.
(C) If the American red cross greater Columbus chapter ceases to exist, the executive director shall use money in the American red cross Ohio disaster response readiness and preparedness fund to make grants to the American red cross to be used for disaster preparedness, response, and planning throughout this state.
Sec. 5747.113. (A)(1) Any taxpayer claiming a refund under section 5747.11 of the Revised Code who wishes to contribute any part of the taxpayer's refund to the natural areas and preserves fund created in section 1517.11 of the Revised Code, the nongame and endangered wildlife fund created in section 1531.26 of the Revised Code, the military injury relief fund created in section 5101.98 of the Revised Code, the Ohio historical society income tax contribution fund created in section 149.308 of the Revised Code, or all of those funds may designate on the taxpayer's income tax return the amount that the taxpayer wishes to contribute to the fund or funds. A
(2) For taxable years beginning in 2011 or thereafter, a taxpayer who wishes to contribute to the American red cross Ohio disaster response readiness and preparedness fund created in section 5502.23 of the Revised Code may do so by contributing any part of the taxpayer's refund or by increasing the payment required to accompany the taxpayer's annual return under section 5747.08 of the Revised Code. A taxpayer shall designate on the taxpayer's income tax return the amount the taxpayer wishes to contribute to the fund, provided that the amount contributed shall be at least one dollar. If a taxpayer elects to increase a payment required to accompany the taxpayer's annual return and the taxpayer fails to remit the full amount of the contribution, the amount of the contribution shall be reduced accordingly. In no case shall a contribution under this division operate to reduce the combined amount of the state and school district income taxes shown to be due on a taxpayer's annual return.
(3) A designated contribution of any part of a refund is irrevocable upon the filing of the return and shall be made in the full amount designated if the refund found due the taxpayer upon the initial processing of the taxpayer's return, after any deductions including those required by section 5747.12 of the Revised Code, is greater than or equal to the designated contribution. If the refund due as initially determined is less than the designated contribution, the contribution shall be made in the full amount of the refund. The tax commissioner shall subtract the amount of the contribution from the amount of the refund initially found due the taxpayer and shall certify the difference to the director of budget and management and treasurer of state for payment to the taxpayer in accordance with section 5747.11 of the Revised Code. For the purpose of any subsequent determination of the taxpayer's net tax payment, the contribution shall be considered a part of the refund paid to the taxpayer.
(B) The tax commissioner shall provide a space on the income tax return form in which a taxpayer may indicate that the taxpayer wishes to make a donation in accordance with this section. The tax commissioner shall also print in the instructions accompanying the income tax return form a description of the purposes for which the natural areas and preserves fund, the nongame and endangered wildlife fund, the military injury relief fund, and the Ohio historical society income tax contribution fund, and the American red cross Ohio disaster response readiness and preparedness fund were created and the use of moneys from the income tax refund contribution system established in this section. No person shall designate on the person's income tax return any part of a refund claimed under section 5747.11 of the Revised Code as a contribution to any fund other than the natural areas and preserves fund, the nongame and endangered wildlife fund, the military injury relief fund, or the Ohio historical society income tax contribution fund, or the American red cross Ohio disaster response readiness and preparedness fund.
(C) The money collected under the income tax refund contribution system established in this section shall be deposited by the tax commissioner into the natural areas and preserves fund, the nongame and endangered wildlife fund, the military injury relief fund, and the Ohio historical society income tax contribution fund, and the American red cross Ohio disaster response readiness and preparedness fund in the amounts designated on the tax returns.
(D) No later than the thirtieth day of September each year, the tax commissioner shall determine the total amount contributed to each fund under this section during the preceding eight months, any adjustments to prior months, and the cost to the department of taxation of administering the income tax refund contribution system during that eight-month period. The commissioner shall make an additional determination no later than the thirty-first day of January of each year of the total amount contributed to each fund under this section during the preceding four calendar months, any adjustments to prior years made during that four-month period, and the cost to the department of taxation of administering the income tax contribution system during that period. The cost of administering the income tax contribution system shall be certified by the tax commissioner to the director of budget and management, who shall transfer an amount equal to one-fourth one-fifth of such administrative costs from each of the natural areas and preserves fund, one-fourth of such costs from the nongame and endangered wildlife fund, one-fourth of such costs from the military injury relief fund, and one-fourth of such costs from the Ohio historical society income tax contribution fund five funds to the litter control and natural resource tax income tax contribution administration fund, which is hereby created, provided that the moneys that the department receives to pay the cost of administering the income tax refund contribution system in any year shall not exceed two and one-half per cent of the total amount contributed under that system during that year.
(E)(1) The director of natural resources, in January of every odd-numbered year, shall report to the general assembly on the effectiveness of the income tax refund contribution system as it pertains to the natural areas and preserves fund and the nongame and endangered wildlife fund. The report shall include the amount of money contributed to each fund in each of the previous five years, the amount of money contributed directly to each fund in addition to or independently of the income tax refund contribution system in each of the previous five years, and the purposes for which the money was expended.
(2) The director of job and family services and the director of the Ohio historical society, in January of every odd-numbered year, each shall report to the general assembly on the effectiveness of the income tax refund contribution system as it pertains to the military injury relief fund and the Ohio historical society income tax contribution fund, respectively. The report shall include the amount of money contributed to the fund in each of the previous five years, the amount of money contributed directly to the fund in addition to or independently of the income tax refund contribution system in each of the previous five years, and the purposes for which the money was expended.
(3) In January of every odd-numbered year, beginning January 2013, the executive director of the state emergency management agency created under section 5502.22 of the Revised Code shall report to the general assembly on the effectiveness of the income tax contribution system as it pertains to the American red cross Ohio disaster response readiness and preparedness fund.
(4) Each report made under division (E) of this section also shall include the amount of money contributed to each fund in each of the previous five years, the amount of money contributed directly to each fund in addition to or independently of the income tax contribution system in each of the previous five years, and the purposes for which the money in each fund was expended.
Section 2. That existing sections 1517.11, 1531.26, 5101.98, and 5747.113 of the Revised Code are hereby repealed.
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