| Sec. 1531.26. There is hereby created in the state treasury | 34 |
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the nongame and endangered wildlife fund, which shall consist of | 35 |
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moneys paid into it by the tax commissioner under section 5747.113 | 36 |
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of the Revised Code, moneys deposited in the fund from the | 37 |
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issuance of wildlife conservation license plates under section | 38 |
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4503.57 of the Revised Code, moneys deposited in the fund from the | 39 |
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issuance of bald eagle license plates under section 4503.572 of | 40 |
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the Revised Code, moneys credited to the fund under section | 41 |
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1533.151 of the Revised Code, and contributions made directly to | 42 |
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it. Any person may contribute directly to the fund in addition to | 43 |
or independently of the income tax refund contribution system | 44 |
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established in section 5747.113 of the Revised Code. Moneys in the | 45 |
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fund shall be disbursed pursuant to vouchers approved by the | 46 |
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director of natural resources for use by the division of wildlife | 47 |
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solely for the purchase, management, preservation, propagation, | 48 |
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protection, and stocking of wild animals that are not commonly | 49 |
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taken for sport or commercial purposes, including the acquisition | 50 |
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of title and easements to lands, biological investigations, law | 51 |
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enforcement, production of educational materials, sociological | 52 |
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surveys, habitat development, and personnel and equipment costs; | 53 |
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and for carrying out section 1531.25 of the Revised Code. Moneys | 54 |
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in the fund also may be used to promote and develop nonconsumptive | 55 |
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wildlife recreational opportunities involving wild animals. Moneys | 56 |
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in the fund from the issuance of bald eagle license plates under | 57 |
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section 4503.572 of the Revised Code shall be expended by the | 58 |
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division only to pay the costs of acquiring, developing, and | 59 |
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restoring habitat for bald eagles within this state. Moneys in the | 60 |
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fund from any other source also may be used to pay the costs of | 61 |
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acquiring, developing, and restoring habitat for bald eagles | 62 |
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within this state. | 63 |
| All investment earnings of the fund shall be credited to the | 64 |
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fund. Subject to the approval of the director, the chief of the | 65 |
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division of wildlife may enter into agreements that the chief | 66 |
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considers appropriate to obtain additional moneys for the | 67 |
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protection of nongame native wildlife under the "Endangered | 68 |
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Species Act of 1973," 87 Stat. 884, 16 U.S.C.A. 1541-1543, as | 69 |
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amended, and the "Fish and Wildlife Conservation Act of 1980," 94 | 70 |
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Stat. 1322, 16 U.S.C.A. 2901-2911, as amended. Moneys appropriated | 71 |
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from the fund are not intended to replace other moneys | 72 |
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appropriated for these purposes. | 73 |
| Sec. 5101.98. (A) There is hereby created in the state | 74 |
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treasury the military injury relief fund, which shall consist of | 75 |
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money contributed to it under section 5747.113 of the Revised | 76 |
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Code, of incentive grants authorized by the "Jobs for Veterans | 77 |
|
Act," 116 Stat. 2033 (2002), and of contributions made directly to | 78 |
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it. Any person or entity may contribute directly to the fund in | 79 |
addition to or independently of the income tax refund contribution | 80 |
|
system established in section 5747.113 of the Revised Code. | 81 |
| (B) Upon application, the director of job and family services | 82 |
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shall grant money in the fund to individuals injured while in | 83 |
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active service as a member of the armed forces of the United | 84 |
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States while serving under operation Iraqi freedom or operation | 85 |
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enduring freedom and to individuals diagnosed with post-traumatic | 86 |
|
stress disorder while serving, or after having served, in | 87 |
|
operation Iraqi freedom or operation enduring freedom. | 88 |
| (B) Each year, the executive director of the state emergency | 120 |
|
management agency created under section 5502.22 of the Revised | 121 |
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Code shall make one or more grants to the American red cross | 122 |
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greater Columbus chapter from money appropriated for that purpose | 123 |
|
from the American red cross Ohio disaster response readiness and | 124 |
|
preparedness fund, to be used by the American red cross chapters | 125 |
|
in Ohio for planning, for the implementation of programs to assist | 126 |
|
in disaster preparedness and response throughout this state, and | 127 |
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for the costs of administering those programs. The American red | 128 |
|
cross greater Columbus chapter, on behalf of American red cross | 129 |
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chapters in Ohio, shall submit to the executive director its plan | 130 |
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for the use of any grants received under this section within sixty | 131 |
|
days after the effective date of any section of law appropriating | 132 |
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money from the fund for the purpose of such grants. | 133 |
| Sec. 5747.113. (A)(1) Any taxpayer claiming a refund under | 139 |
section 5747.11 of the Revised Code for taxable years ending on or | 140 |
after October 14, 1983, who wishes to contribute any part of the | 141 |
|
taxpayer's refund to the natural areas and preserves fund created | 142 |
|
in section 1517.11 of the Revised Code, the nongame and endangered | 143 |
|
wildlife fund created in section 1531.26 of the Revised Code, the | 144 |
|
military injury relief fund created in section 5101.98 of the | 145 |
|
Revised Code, or all of those funds, may designate on the | 146 |
|
taxpayer's income tax return the amount that the taxpayer wishes | 147 |
to contribute to the fund or funds. A | 148 |
| (2) For taxable years beginning in 2011 or thereafter, a | 149 |
|
taxpayer who wishes to contribute to the American red cross Ohio | 150 |
|
disaster response readiness and preparedness fund created in | 151 |
|
section 5502.23 of the Revised Code may do so by contributing any | 152 |
|
part of the taxpayer's refund or by increasing the payment | 153 |
|
required to accompany the taxpayer's annual return under section | 154 |
|
5747.08 of the Revised Code. A taxpayer shall designate on the | 155 |
|
taxpayer's income tax return the amount the taxpayer wishes to | 156 |
|
contribute to the fund, provided that the amount contributed shall | 157 |
|
be at least one dollar. If a taxpayer elects to increase a payment | 158 |
|
required to accompany the taxpayer's annual return and the | 159 |
|
taxpayer fails to remit the full amount of the contribution, the | 160 |
|
amount of the contribution shall be reduced accordingly. In no | 161 |
|
case shall a contribution under this division operate to reduce | 162 |
|
the combined amount of the state and school district income taxes | 163 |
|
shown to be due on a taxpayer's annual return. | 164 |
| (3) A designated contribution of any part of a refund is | 165 |
|
irrevocable upon the filing of the return and shall be made in the | 166 |
|
full amount designated if the refund found due the taxpayer upon | 167 |
|
the initial processing of the taxpayer's return, after any | 168 |
|
deductions including those required by section 5747.12 of the | 169 |
|
Revised Code, is greater than or equal to the designated | 170 |
|
contribution. If the refund due as initially determined is less | 171 |
|
than the designated contribution, the contribution shall be made | 172 |
|
in the full amount of the refund. The tax commissioner shall | 173 |
|
subtract the amount of the contribution from the amount of the | 174 |
|
refund initially found due the taxpayer and shall certify the | 175 |
|
difference to the director of budget and management and treasurer | 176 |
|
of state for payment to the taxpayer in accordance with section | 177 |
|
5747.11 of the Revised Code. For the purpose of any subsequent | 178 |
|
determination of the taxpayer's net tax payment, the contribution | 179 |
|
shall be considered a part of the refund paid to the taxpayer. | 180 |
| (B) The tax commissioner shall provide a space on the income | 181 |
|
tax return form in which a taxpayer may indicate that the taxpayer | 182 |
|
wishes to make a donation in accordance with this section. The tax | 183 |
|
commissioner shall also print in the instructions accompanying the | 184 |
|
income tax return form a description of the purposes for which the | 185 |
|
natural areas and preserves fund, the nongame and endangered | 186 |
wildlife fund, and the military injury relief fund, and the | 187 |
|
American red cross Ohio disaster response readiness and | 188 |
|
preparedness fund were created and the use of moneys from the | 189 |
income tax
refund contribution system established in this | 190 |
|
section. No person shall designate on the person's income tax | 191 |
|
return any part of a refund claimed under section 5747.11 of the | 192 |
|
Revised Code as a contribution to any fund other than the natural | 193 |
|
areas and preserves fund, the nongame and endangered wildlife | 194 |
|
fund, the military injury relief fund, the American red cross Ohio | 195 |
|
disaster response readiness and preparedness fund, or all of those | 196 |
|
funds. | 197 |
| (D) No later than the thirtieth day of September each year, | 205 |
|
the tax commissioner shall determine the total amount contributed | 206 |
|
to each fund under this section during the preceding eight months, | 207 |
|
any adjustments to prior months, and the cost to the department of | 208 |
taxation of administering the income tax refund contribution | 209 |
|
system during that eight-month period. The commissioner shall make | 210 |
|
an additional determination no later than the thirty-first day of | 211 |
|
January of each year of the total amount contributed to each fund | 212 |
|
under this section during the preceding four calendar months, any | 213 |
|
adjustments to prior years made during that four-month period, and | 214 |
|
the cost to the department of taxation of administering the income | 215 |
|
tax contribution system during that period. The cost of | 216 |
|
administering the income tax contribution system shall be | 217 |
|
certified by the tax commissioner to the director of budget and | 218 |
management, who shall transfer an amount equal to one-third | 219 |
one-fourth of such administrative costs from the natural areas and | 220 |
preserves fund, one-third of such costs from the nongame and | 221 |
endangered wildlife fund, and one-third of such costs from the | 222 |
military injury relief fundeach of the four funds to the litter | 223 |
control and natural resource taxincome tax contribution | 224 |
|
administration fund, which is hereby created, provided that the | 225 |
|
moneys that the department receives to pay the cost of | 226 |
administering the income tax refund contribution system in any | 227 |
|
year shall not exceed two and one-half per cent of the total | 228 |
|
amount contributed under that system during that year. | 229 |
| (E)(1) The director of natural resources, in January of every | 230 |
|
odd-numbered year, shall report to the general assembly on the | 231 |
effectiveness of the income tax refund contribution system as it | 232 |
|
pertains to the natural areas and preserves fund and the nongame | 233 |
and endangered wildlife fund. The report shall include the amount | 234 |
of money contributed to each fund in each of the previous five | 235 |
years, the amount of money contributed directly to each fund in | 236 |
addition to or independently of the income tax refund contribution | 237 |
system in each of the previous five years, and the purposes for | 238 |
which the money was expended. | 239 |
| (2) The director of job and family services, in January of | 240 |
|
every odd-numbered year, shall report to the general assembly on | 241 |
the effectiveness of the income tax refund contribution system as | 242 |
it pertains to the military injury relief fund. The report shall | 243 |
include the amount of money contributed to the fund in each of the | 244 |
previous five years, the amount of money contributed directly to | 245 |
the fund in addition to or independently of the income tax refund | 246 |
contribution system in each of the previous five years, and the | 247 |
purposes for which the money was expended | 248 |
