Bill Text: OH SB11 | 2009-2010 | 128th General Assembly | Introduced

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Bill Title: To allow taxpayers to contribute a portion of their income tax refunds to the Ohio Veterans' Home Agency.

Spectrum: Slight Partisan Bill (Democrat 4-2)

Status: (Introduced - Dead) 2009-02-10 - To State & Local Government & Veterans Affairs [SB11 Detail]

Download: Ohio-2009-SB11-Introduced.html

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As Introduced

128th General Assembly Regular Session 2009-2010

S. B. No. 11

Senator Fedor 

Cosponsors: Senators Wagoner, Miller, R., Miller, D., Turner, Grendell 

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A BILL

To amend section 5747.113 and to enact section

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5907.111 of the Revised Code to allow taxpayers to

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contribute a portion of their income tax refunds

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to the Ohio Veterans' Home Agency.

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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That section 5747.113 be amended and section	5
5907.111 of the Revised Code be enacted to read as follows:	6

Sec. 5747.113. (A) Any taxpayer claiming a refund under	7
section 5747.11 of the Revised Code for taxable years ending on or	8
after October 14, 1983, who wishes to contribute any part of the	9
taxpayer's refund to the natural areas and preserves fund created	10
in section 1517.11 of the Revised Code, the nongame and endangered	11
wildlife fund created in section 1531.26 of the Revised Code, the	12
military injury relief fund created in section 5101.98 of the	13
Revised Code, the Ohio veterans' home agency income tax	14
contribution fund created in section 5907.111 of the Revised Code,	15
or all of those funds, may designate on the taxpayer's income tax	16
return the amount that the taxpayer wishes to contribute to the	17
fund or funds. A designated contribution is irrevocable upon the	18
filing of the return and shall be made in the full amount	19
designated if the refund found due the taxpayer upon the initial	20
processing of the taxpayer's return, after any deductions	21
including those required by section 5747.12 of the Revised Code,	22
is greater than or equal to the designated contribution. If the	23
refund due as initially determined is less than the designated	24
contribution, the contribution shall be made in the full amount of	25
the refund. The tax commissioner shall subtract the amount of the	26
contribution from the amount of the refund initially found due the	27
taxpayer and shall certify the difference to the director of	28
budget and management and treasurer of state for payment to the	29
taxpayer in accordance with section 5747.11 of the Revised Code.	30
For the purpose of any subsequent determination of the taxpayer's	31
net tax payment, the contribution shall be considered a part of	32
the refund paid to the taxpayer.	33

(B) The tax commissioner shall provide a space on the income	34
tax return form in which a taxpayer may indicate that the taxpayer	35
wishes to make a donation in accordance with this section. The tax	36
commissioner shall also print in the instructions accompanying the	37
income tax return form a description of the purposes for which the	38
natural areas and preserves fund, the nongame and endangered	39
wildlife fund, and the military injury relief fund, and the Ohio	40
veterans' home agency income tax contribution fund were created	41
and the use of moneys from the income tax refund contribution	42
system established in this section. No person shall designate on	43
the person's income tax return any part of a refund claimed under	44
section 5747.11 of the Revised Code as a contribution to any fund	45
other than the natural areas and preserves fund, the nongame and	46
endangered wildlife fund, the military injury relief fund, or all	47
of those fundsthe Ohio veterans' home agency income tax	48
contribution fund.	49

(C) The money collected under the income tax refund	50
contribution system established in this section shall be deposited	51
by the tax commissioner into the natural areas and preserves fund,	52
the nongame and endangered wildlife fund, and the military injury	53
relief fund, and the Ohio veterans' home agency income tax	54
contribution fund in the amounts designated on the tax returns.	55

(D) No later than the thirtieth day of September each year,	56
the tax commissioner shall determine the total amount contributed	57
to each fund under this section during the preceding eight months,	58
any adjustments to prior months, and the cost to the department of	59
taxation of administering the income tax refund contribution	60
system during that eight-month period. The commissioner shall make	61
an additional determination no later than the thirty-first day of	62
January of each year of the total amount contributed to each fund	63
under this section during the preceding four calendar months, any	64
adjustments to prior years made during that four-month period, and	65
the cost to the department of taxation of administering the income	66
tax contribution system during that period. The cost of	67
administering the income tax contribution system shall be	68
certified by the tax commissioner to the director of budget and	69
management, who shall transfer an amount equal to one-third	70
one-fourth of such administrative costs from the natural areas and	71
preserves fund, one-thirdone-fourth of such costs from the	72
nongame and endangered wildlife fund, and one-thirdone-fourth of	73
such costs from the military injury relief fund and one-fourth of	74
such costs from the Ohio veterans' home agency income tax	75
contribution fund to the litter control and natural resource	76
income tax contribution administration fund, which is hereby	77
created, provided that the moneys that the department receives to	78
pay the cost of administering the income tax refund contribution	79
system in any year shall not exceed two and one-half per cent of	80
the total amount contributed under that system during that year.	81

(E)(1) The director of natural resources, in January of every	82
odd-numbered year, shall report to the general assembly on the	83
effectiveness of the income tax refund contribution system as it	84
pertains to the natural areas and preserves fund and the nongame	85
and endangered wildlife fund. The report shall include the amount	86
of money contributed to each fund in each of the previous five	87
years, the amount of money contributed directly to each fund in	88
addition to or independently of the income tax refund contribution	89
system in each of the previous five years, and the purposes for	90
which the money was expended.	91

(2) The director of job and family services and the	92
superintendent of the Ohio veterans' home agency, in January of	93
every odd-numbered year, shall report to the general assembly on	94
the effectiveness of the income tax refund contribution system as	95
it pertains to the military injury relief fund and the Ohio	96
veterans' home agency income tax contribution fund, respectively.	97
The report shall include the amount of money contributed to the	98
fund in each of the previous five years, the amount of money	99
contributed directly to the fund in addition to or independently	100
of the income tax refund contribution system in each of the	101
previous five years, and the purposes for which the money was	102
expended.	103

Sec. 5907.111. There is hereby created in the state treasury	104
the Ohio veterans' home agency income tax contribution fund, which	105
shall consist of money contributed to it under section 5747.113 of	106
the Revised Code and of contributions made directly to it. Any	107
person may contribute directly to the fund in addition to or	108
independently of the income tax refund contribution system	109
established in section 5747.113 of the Revised Code.	110

Money credited to the fund shall be distributed by the board	111
of trustees among residents' benefit funds created pursuant to	112
section 5907.11 of the Revised Code and shall be used specifically	113
for advancement of veterans' services and assisting veterans with	114
significant financial need.	115

Section 2. That existing section 5747.113 of the Revised Code	116
is hereby repealed.	117

Section 3. That the amendment by this act of section 5747.113	118
of the Revised Code applies to taxable years beginning on or after	119
January 1, 2008.	120