| (F) As used in this section, "community safety program" means | 48 |
|
a law enforcement volunteer program formed to observe activities | 49 |
|
within a neighborhood, to report the volunteers' observations to a | 50 |
|
law enforcement agency, and to take other actions intended to | 51 |
|
reduce crime or other violations of state law or municipal | 52 |
|
ordinances and resolutions in the neighborhood. "Law enforcement | 53 |
|
agency" has the same meaning as in section 109.573 of the Revised | 54 |
|
Code and also includes the office of any village marshal, any | 55 |
|
police force of a metropolitan housing authority, any state | 56 |
|
university law enforcement officer department, the office of any | 57 |
|
township constable, and any other state agency or municipal, | 58 |
|
township, or county department that enforces laws or regulations. | 59 |
| Sec. 5747.08. An annual return with respect to the tax | 60 |
|
imposed by section 5747.02 of the Revised Code and each tax | 61 |
|
imposed under Chapter 5748. of the Revised Code shall be made by | 62 |
|
every taxpayer for any taxable year for which the taxpayer is | 63 |
|
liable for the tax imposed by that section or under that chapter, | 64 |
|
unless the total credits allowed under divisions (E), (F), and (G) | 65 |
|
of section 5747.05 of the Revised Code for the year are equal to | 66 |
|
or exceed the tax imposed by section 5747.02 of the Revised Code, | 67 |
|
in which case no return shall be required unless the taxpayer is | 68 |
|
liable for a tax imposed pursuant to Chapter 5748. of the Revised | 69 |
|
Code. | 70 |
| (D)(1)(a) Except as otherwise provided in division (D)(1)(b) | 83 |
|
of this section, any pass-through entity may file a single return | 84 |
|
on behalf of one or more of the entity's investors other than an | 85 |
|
investor that is a person subject to the tax imposed under section | 86 |
|
5733.06 of the Revised Code. The single return shall set forth the | 87 |
|
name, address, and social security number or other identifying | 88 |
|
number of each of those pass-through entity investors and shall | 89 |
|
indicate the distributive share of each of those pass-through | 90 |
|
entity investor's income taxable in this state in accordance with | 91 |
|
sections 5747.20 to 5747.231 of the Revised Code. Such | 92 |
|
pass-through entity investors for whom the pass-through entity | 93 |
|
elects to file a single return are not entitled to the exemption | 94 |
|
or credit provided for by sections 5747.02 and 5747.022 of the | 95 |
|
Revised Code; shall calculate the tax before business credits at | 96 |
|
the highest rate of tax set forth in section 5747.02 of the | 97 |
|
Revised Code for the taxable year for which the return is filed; | 98 |
|
and are entitled to only their distributive share of the business | 99 |
|
credits as defined in division (D)(2) of this section. A single | 100 |
|
check drawn by the pass-through entity shall accompany the return | 101 |
|
in full payment of the tax due, as shown on the single return, for | 102 |
|
such investors, other than investors who are persons subject to | 103 |
|
the tax imposed under section 5733.06 of the Revised Code. | 104 |
| (c) Nothing in division (D) of this section precludes the tax | 115 |
|
commissioner from requiring such investors to file the return and | 116 |
|
make the payment of taxes and related interest, penalty, and | 117 |
|
interest penalty required by this section or section 5747.02, | 118 |
|
5747.09, or 5747.15 of the Revised Code. Nothing in division (D) | 119 |
|
of this section shall be construed to provide to such an investor | 120 |
|
or pass-through entity any additional deduction or credit, other | 121 |
|
than the credit provided by division (J) of this section, solely | 122 |
|
on account of the entity's filing a return in accordance with this | 123 |
|
section. Such a pass-through entity also shall make the filing and | 124 |
|
payment of estimated taxes on behalf of the pass-through entity | 125 |
|
investors other than an investor that is a person subject to the | 126 |
|
tax imposed under section 5733.06 of the Revised Code. | 127 |
| (3) The election provided for under division (D) of this | 159 |
|
section applies only to the taxable year for which the election is | 160 |
|
made by the pass-through entity. Unless the tax commissioner | 161 |
|
provides otherwise, this election, once made, is binding and | 162 |
|
irrevocable for the taxable year for which the election is made. | 163 |
|
Nothing in this division shall be construed to provide for any | 164 |
|
deduction or credit that would not be allowable if a nonresident | 165 |
|
pass-through entity investor were to file an annual return. | 166 |
| (4) If a pass-through entity makes the election provided for | 167 |
|
under division (D) of this section, the pass-through entity shall | 168 |
|
be liable for any additional taxes, interest, interest penalty, or | 169 |
|
penalties imposed by this chapter if the tax commissioner finds | 170 |
|
that the single return does not reflect the correct tax due by the | 171 |
|
pass-through entity investors covered by that return. Nothing in | 172 |
|
this division shall be construed to limit or alter the liability, | 173 |
|
if any, imposed on pass-through entity investors for unpaid or | 174 |
|
underpaid taxes, interest, interest penalty, or penalties as a | 175 |
|
result of the pass-through entity's making the election provided | 176 |
|
for under division (D) of this section. For the purposes of | 177 |
|
division (D) of this section, "correct tax due" means the tax that | 178 |
|
would have been paid by the pass-through entity had the single | 179 |
|
return been filed in a manner reflecting the tax commissioner's | 180 |
|
findings. Nothing in division (D) of this section shall be | 181 |
|
construed to make or hold a pass-through entity liable for tax | 182 |
|
attributable to a pass-through entity investor's income from a | 183 |
|
source other than the pass-through entity electing to file the | 184 |
|
single return. | 185 |
| (E) If a husband and wife file a joint federal income tax | 186 |
|
return for a taxable year, they shall file a joint return under | 187 |
|
this section for that taxable year, and their liabilities are | 188 |
|
joint and several, but, if the federal income tax liability of | 189 |
|
either spouse is determined on a separate federal income tax | 190 |
|
return, they shall file separate returns under this section. | 191 |
| If either spouse is not required to file a federal income tax | 192 |
|
return and either or both are required to file a return pursuant | 193 |
|
to this chapter, they may elect to file separate or joint returns, | 194 |
|
and, pursuant to that election, their liabilities are separate or | 195 |
|
joint and several. If a husband and wife file separate returns | 196 |
|
pursuant to this chapter, each must claim the taxpayer's own | 197 |
|
exemption, but not both, as authorized under section 5747.02 of | 198 |
|
the Revised Code on the taxpayer's own return. | 199 |
| (G) Each return or notice required to be filed under this | 208 |
|
section shall be made and filed as required by section 5747.04 of | 209 |
|
the Revised Code, on or before the fifteenth day of April of each | 210 |
|
year, on forms that the tax commissioner shall prescribe, together | 211 |
|
with remittance made payable to the treasurer of state in the | 212 |
|
combined amount of the state and all school district income taxes | 213 |
|
shown to be due on the form, unless the combined amount shown to | 214 |
|
be due is one dollar or less, in which case that amount need not | 215 |
|
be remitted. | 216 |
| Upon good cause shown, the tax commissioner may extend the | 217 |
|
period for filing any notice or return required to be filed under | 218 |
|
this section and may adopt rules relating to extensions. If the | 219 |
|
extension results in an extension of time for the payment of any | 220 |
|
state or school district income tax liability with respect to | 221 |
|
which the return is filed, the taxpayer shall pay at the time the | 222 |
|
tax liability is paid an amount of interest computed at the rate | 223 |
|
per annum prescribed by section 5703.47 of the Revised Code on | 224 |
|
that liability from the time that payment is due without extension | 225 |
|
to the time of actual payment. Except as provided in section | 226 |
|
5747.132 of the Revised Code, in addition to all other interest | 227 |
|
charges and penalties, all taxes imposed under this chapter or | 228 |
|
Chapter 5748. of the Revised Code and remaining unpaid after they | 229 |
|
become due, except combined amounts due of one dollar or less, | 230 |
|
bear interest at the rate per annum prescribed by section 5703.47 | 231 |
|
of the Revised Code until paid or until the day an assessment is | 232 |
|
issued under section 5747.13 of the Revised Code, whichever occurs | 233 |
|
first. | 234 |
| (H) If any report, claim, statement, or other document | 243 |
|
required to be filed, or any payment required to be made, within a | 244 |
|
prescribed period or on or before a prescribed date under this | 245 |
|
chapter is delivered after that period or that date by United | 246 |
|
States mail to the agency, officer, or office with which the | 247 |
|
report, claim, statement, or other document is required to be | 248 |
|
filed, or to which the payment is required to be made, the date of | 249 |
|
the postmark stamped on the cover in which the report, claim, | 250 |
|
statement, or other document, or payment is mailed shall be deemed | 251 |
|
to be the date of delivery or the date of payment. | 252 |
| (J) If, in accordance with division (D) of this section, a | 266 |
|
pass-through entity elects to file a single return and if any | 267 |
|
investor is required to file the return and make the payment of | 268 |
|
taxes required by this chapter on account of the investor's other | 269 |
|
income that is not included in a single return filed by a | 270 |
|
pass-through entity, the investor is entitled to a refundable | 271 |
|
credit equal to the investor's proportionate share of the tax paid | 272 |
|
by the pass-through entity on behalf of the investor. The investor | 273 |
|
shall claim the credit for the investor's taxable year in which or | 274 |
|
with which ends the taxable year of the pass-through entity. | 275 |
|
Nothing in this chapter shall be construed to allow any credit | 276 |
|
provided in this chapter to be claimed more than once. For the | 277 |
|
purposes of computing any interest, penalty, or interest penalty, | 278 |
|
the investor shall be deemed to have paid the refundable credit | 279 |
|
provided by this division on the day that the pass-through entity | 280 |
|
paid the estimated tax or the tax giving rise to the credit. | 281 |
| (K) The tax commissioner shall ensure that each return | 282 |
|
required to be filed under this section includes a box that the | 283 |
|
taxpayer may check to authorize a paid tax preparer who prepared | 284 |
|
the return to communicate with the department of taxation about | 285 |
|
matters pertaining to the return. The return or instructions | 286 |
|
accompanying the return shall indicate that by checking the box | 287 |
|
the taxpayer authorizes the department of taxation to contact the | 288 |
|
preparer concerning questions that arise during the processing of | 289 |
|
the return and authorizes the preparer only to provide the | 290 |
|
department with information that is missing from the return, to | 291 |
|
contact the department for information about the processing of the | 292 |
|
return or the status of the taxpayer's refund or payments, and to | 293 |
|
respond to notices about mathematical errors, offsets, or return | 294 |
|
preparation that the taxpayer has received from the department and | 295 |
|
has shown to the preparer. | 296 |
| (L) The tax commissioner shall permit individual taxpayers to | 297 |
|
instruct the department of taxation to cause any refund of | 298 |
|
overpaid taxes to be deposited directly into a checking account, | 299 |
|
savings account, or an individual retirement account or individual | 300 |
|
retirement annuity, or preexisting college savings plan or program | 301 |
|
account offered by the Ohio tuition trust authority under Chapter | 302 |
|
3334. of the Revised Code, as designated by the taxpayer, when the | 303 |
|
taxpayer files the annual return required by this section | 304 |
|
electronically. | 305 |
| Sec. 5747.113. (A) Any taxpayer claiming a refund under | 308 |
section 5747.11 of the Revised Code for taxable years ending on or | 309 |
after October 14, 1983, who wishes to contribute any part of the | 310 |
|
taxpayer's refund to the natural areas and preserves fund created | 311 |
|
in section 1517.11 of the Revised Code, the nongame and endangered | 312 |
|
wildlife fund created in section 1531.26 of the Revised Code, the | 313 |
|
military injury relief fund created in section 5101.98 of the | 314 |
|
Revised Code, the community policing fund created in section | 315 |
|
5502.53 of the Revised Code, or all of those funds, may designate | 316 |
|
on the taxpayer's income tax return the amount that the taxpayer | 317 |
|
wishes to contribute to the fund or funds. A designated | 318 |
|
contribution is irrevocable upon the filing of the return and | 319 |
|
shall be made in the full amount designated if the refund found | 320 |
|
due the taxpayer upon the initial processing of the taxpayer's | 321 |
|
return, after any deductions including those required by section | 322 |
|
5747.12 of the Revised Code, is greater than or equal to the | 323 |
|
designated contribution. If the refund due as initially determined | 324 |
|
is less than the designated contribution, the contribution shall | 325 |
|
be made in the full amount of the refund. The tax commissioner | 326 |
|
shall subtract the amount of the contribution from the amount of | 327 |
|
the refund initially found due the taxpayer and shall certify the | 328 |
|
difference to the director of budget and management and treasurer | 329 |
|
of state for payment to the taxpayer in accordance with section | 330 |
|
5747.11 of the Revised Code. For the purpose of any subsequent | 331 |
|
determination of the taxpayer's net tax payment, the contribution | 332 |
|
shall be considered a part of the refund paid to the taxpayer. | 333 |
| (B) The tax commissioner shall provide a space on the income | 334 |
|
tax return form in which a taxpayer may indicate that the taxpayer | 335 |
|
wishes to make a donation in accordance with this section. The tax | 336 |
|
commissioner shall also print in the instructions accompanying the | 337 |
|
income tax return form a description of the purposes for which the | 338 |
|
natural areas and preserves fund, the nongame and endangered | 339 |
wildlife fund, and the military injury relief fund, and the | 340 |
|
community policing fund were created and the use of moneys from | 341 |
|
the income tax refund contribution system established in this | 342 |
|
section. No person shall designate on the person's income tax | 343 |
|
return any part of a refund claimed under section 5747.11 of the | 344 |
|
Revised Code as a contribution to any fund other than the natural | 345 |
|
areas and preserves fund, the nongame and endangered wildlife | 346 |
fund, the military injury relief fund, or all of those fundsthe | 347 |
|
community policing fund. | 348 |
| (D) No later than the thirtieth day of September each year, | 355 |
|
the tax commissioner shall determine the total amount contributed | 356 |
|
to each fund under this section during the preceding eight months, | 357 |
|
any adjustments to prior months, and the cost to the department of | 358 |
|
taxation of administering the income tax refund contribution | 359 |
|
system during that eight-month period. The commissioner shall make | 360 |
|
an additional determination no later than the thirty-first day of | 361 |
|
January of each year of the total amount contributed to each fund | 362 |
|
under this section during the preceding four calendar months, any | 363 |
|
adjustments to prior years made during that four-month period, and | 364 |
|
the cost to the department of taxation of administering the income | 365 |
|
tax contribution system during that period. The cost of | 366 |
|
administering the income tax contribution system shall be | 367 |
|
certified by the tax commissioner to the director of budget and | 368 |
management, who shall transfer an amount equal to one-third | 369 |
| one-fourth of such administrative costs from the natural areas and | 370 |
preserves fund, one-thirdone-fourth of such costs from the | 371 |
nongame and endangered wildlife fund, and one-thirdone-fourth of | 372 |
|
such costs from the military injury relief fund, and one-fourth of | 373 |
|
such costs from the community policing fund to the litter control | 374 |
|
and natural resource tax administration fund, which is hereby | 375 |
|
created, provided that the moneys that the department receives to | 376 |
|
pay the cost of administering the income tax refund contribution | 377 |
|
system in any year shall not exceed two and one-half per cent of | 378 |
|
the total amount contributed under that system during that year. | 379 |
| (E)(1) The director of natural resources, in January of every | 380 |
|
odd-numbered year, shall report to the general assembly on the | 381 |
|
effectiveness of the income tax refund contribution system as it | 382 |
|
pertains to the natural areas and preserves fund and the nongame | 383 |
|
and endangered wildlife fund. The report shall include the amount | 384 |
|
of money contributed to each fund in each of the previous five | 385 |
|
years, the amount of money contributed directly to each fund in | 386 |
|
addition to or independently of the income tax refund contribution | 387 |
|
system in each of the previous five years, and the purposes for | 388 |
|
which the money was expended. | 389 |
| (2) The director of job and family services and the director | 390 |
|
of public safety, in January of every odd-numbered year, each | 391 |
|
shall report to the general assembly on the effectiveness of the | 392 |
|
income tax refund contribution system as it pertains to the | 393 |
|
military injury relief fund and the community policing fund, | 394 |
|
respectively. The report shall include the amount of money | 395 |
|
contributed to the fund in each of the previous five years, the | 396 |
|
amount of money contributed directly to the fund in addition to or | 397 |
|
independently of the income tax refund contribution system in each | 398 |
|
of the previous five years, and the purposes for which the money | 399 |
|
was expended. | 400 |
| Sec. 5747.65. A nonrefundable credit is allowed against the | 401 |
|
tax imposed by section 5747.02 of the Revised Code for | 402 |
|
contributions of money to a community safety program that has been | 403 |
|
approved by the director of public safety under section 5502.53 of | 404 |
|
the Revised Code. The amount of the credit for a taxable year | 405 |
|
equals the lesser of the amount contributed by the taxpayer or, if | 406 |
|
the taxpayer is a married individual, the taxpayer's spouse, | 407 |
|
during the taxable year or fifty dollars in the case of an | 408 |
|
individual return, or one hundred dollars in the case of a joint | 409 |
|
return. In addition to contributions to such approved community | 410 |
|
safety programs, any contribution to the community policing fund | 411 |
|
created under section 5502.53 of the Revised Code, either directly | 412 |
|
or through the voluntary tax refund donation program in section | 413 |
|
5747.113 of the Revised Code, qualify for the credit under this | 414 |
|
section. | 415 |
| (B) For any credit, except the refundable credits enumerated | 513 |
|
in this section and the credit granted under division (I) of | 514 |
|
section 5747.08 of the Revised Code, the amount of the credit for | 515 |
|
a taxable year shall not exceed the tax due after allowing for any | 516 |
|
other credit that precedes it in the order required under this | 517 |
|
section. Any excess amount of a particular credit may be carried | 518 |
|
forward if authorized under the section creating that credit. | 519 |
|
Nothing in this chapter shall be construed to allow a taxpayer to | 520 |
|
claim, directly or indirectly, a credit more than once for a | 521 |
|
taxable year. | 522 |
| Section 4. Section 5747.08 of the Revised Code is presented | 528 |
|
in this act as a composite of the section as amended by both Sub. | 529 |
|
S.B. 155 and Am. Sub. S.B. 194 of the 128th General Assembly. The | 530 |
|
General Assembly, applying the principle stated in division (B) of | 531 |
|
section 1.52 of the Revised Code that amendments are to be | 532 |
|
harmonized if reasonably capable of simultaneous operation, finds | 533 |
|
that the composite is the resulting version of the section in | 534 |
|
effect prior to the effective date of the section as presented in | 535 |
|
this act. | 536 |
