Bill Text: OH SB231 | 2009-2010 | 128th General Assembly | Introduced

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Bill Title: To allow taxpayers to make contributions to the American Red Cross Ohio Disaster Response Readiness and Preparedness Fund through their income tax returns.

Spectrum: Slight Partisan Bill (Republican 6-3)

Status: (Introduced - Dead) 2010-02-17 - To Ways & Means & Economic Development [SB231 Detail]

Download: Ohio-2009-SB231-Introduced.html

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As Introduced

128th General Assembly Regular Session 2009-2010

S. B. No. 231

Senators Schaffer, Wilson 

Cosponsors: Senators Gibbs, Goodman, Grendell, Morano, Seitz, Stewart, Turner 

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A BILL

To amend sections 1517.11, 1531.26, 5101.98, and

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5747.113 and to enact section 5502.23 of the

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Revised Code to allow taxpayers to make

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contributions to the American Red Cross Ohio

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Disaster Response Readiness and Preparedness Fund

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through their income tax returns.

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

Section 1. That sections 1517.11, 1531.26, 5101.98, and	7
5747.113 be amended and section 5502.23 of the Revised Code be	8
enacted to read as follows:	9

Sec. 1517.11.  There is hereby created in the state treasury	10
the natural areas and preserves fund, which shall consist of	11
moneys transferred into it under section 5747.113 of the Revised	12
Code and of contributions made directly to it. Any person may	13
contribute directly to the fund in addition to or independently of	14
the income tax refund contribution system established in that	15
section.	16

Moneys in the fund shall be disbursed pursuant to vouchers	17
approved by the director of natural resources for use by the	18
division of natural areas and preserves solely for the following	19
purposes:	20

(A) The acquisition of new or expanded natural areas, nature	21
preserves, and wild, scenic, and recreational river areas;	22

(B) Facility development in natural areas, nature preserves,	23
and wild, scenic, and recreational river areas;	24

(C) Special projects, including, but not limited to,	25
biological inventories, research grants, and the production of	26
interpretive material related to natural areas, nature preserves,	27
and wild, scenic, and recreational river areas;	28

(D) Routine maintenance for health and safety purposes.

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Moneys appropriated from the fund shall not be used to fund	30
salaries of permanent employees or administrative costs.	31

All investment earnings of the fund shall be credited to the	32
fund.	33

Sec. 1531.26.  There is hereby created in the state treasury	34
the nongame and endangered wildlife fund, which shall consist of	35
moneys paid into it by the tax commissioner under section 5747.113	36
of the Revised Code, moneys deposited in the fund from the	37
issuance of wildlife conservation license plates under section	38
4503.57 of the Revised Code, moneys deposited in the fund from the	39
issuance of bald eagle license plates under section 4503.572 of	40
the Revised Code, moneys credited to the fund under section	41
1533.151 of the Revised Code, and contributions made directly to	42
it. Any person may contribute directly to the fund in addition to	43
or independently of the income tax refund contribution system	44
established in section 5747.113 of the Revised Code. Moneys in the	45
fund shall be disbursed pursuant to vouchers approved by the	46
director of natural resources for use by the division of wildlife	47
solely for the purchase, management, preservation, propagation,	48
protection, and stocking of wild animals that are not commonly	49
taken for sport or commercial purposes, including the acquisition	50
of title and easements to lands, biological investigations, law	51
enforcement, production of educational materials, sociological	52
surveys, habitat development, and personnel and equipment costs;	53
and for carrying out section 1531.25 of the Revised Code. Moneys	54
in the fund also may be used to promote and develop nonconsumptive	55
wildlife recreational opportunities involving wild animals.	56
Moneys in the fund from the issuance of bald eagle license plates	57
under section 4503.572 of the Revised Code shall be expended by	58
the division only to pay the costs of acquiring, developing, and	59
restoring habitat for bald eagles within this state. Moneys in the	60
fund from any other source also may be used to pay the costs of	61
acquiring, developing, and restoring habitat for bald eagles	62
within this state.	63

All investment earnings of the fund shall be credited to the	64
fund. Subject to the approval of the director, the chief of the	65
division of wildlife may enter into agreements that the chief	66
considers appropriate to obtain additional moneys for the	67
protection of nongame native wildlife under the "Endangered	68
Species Act of 1973," 87 Stat. 884, 16 U.S.C.A. 1541-1543, as	69
amended, and the "Fish and Wildlife Conservation Act of 1980," 94	70
Stat. 1322, 16 U.S.C.A. 2901-2911, as amended. Moneys appropriated	71
from the fund are not intended to replace other moneys	72
appropriated for these purposes.	73

Sec. 5101.98.  (A) There is hereby created in the state	74
treasury the military injury relief fund, which shall consist of	75
money contributed to it under section 5747.113 of the Revised	76
Code, of incentive grants authorized by the "Jobs for Veterans	77
Act," 116 Stat. 2033 (2002), and of contributions made directly to	78
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
shall grant money in the fund to individuals injured while in	83
active service as a member of the armed forces of the United	84
States while serving under operation Iraqi freedom or operation	85
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

(C) An individual who receives a grant under this section is	89
precluded from receiving additional grants under this section	90
during the same state fiscal year, but is not precluded from	91
being considered for or receiving other assistance offered by	92
the department of job and family services.	93

(D) The director shall adopt rules under Chapter 119. of the	94
Revised Code establishing:	95

(1) Forms and procedures by which individuals may apply for a	96
grant under this section;	97

(2) Criteria for reviewing, evaluating, and approving or	98
denying grant applications;	99

(3) Criteria for determining the amount of grants awarded	100
under this section;	101

(4) Definitions and standards applicable to determining	102
whether an individual meets the requirements established in	103
division (B) of this section;	104

(5) The process for appealing eligibility determinations; and

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(6) Any other rules necessary to administer the grant program	106
established in this section.	107

(E) An eligibility determination, a grant approval, or a	108
grant denial made under this section may not be appealed under	109
Chapter 119., section 5101.35, or any other provision of the	110
Revised Code.	111

Sec. 5502.23.  (A) There is hereby created in the state	112
treasury the American red cross Ohio disaster response readiness	113
and preparedness fund, which shall consist of money transferred	114
to it under section 5747.113 of the Revised Code and of	115
contributions made directly to it. Any person may contribute	116
directly to the fund in addition to or independently of the	117
income tax contribution system established in section 5747.113	118
of the Revised Code.	119

(B) Each year, the executive director of the state emergency	120
management agency created under section 5502.22 of the Revised	121
Code shall make one or more grants to the American red cross	122
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	126
assist in disaster preparedness and response throughout this	127
state, and for the costs of administering those programs. The	128
American red cross greater Columbus chapter, on behalf of American	129
red cross chapters in Ohio, shall submit to the executive	130
director its plan for the use of any grants received under this	131
section within sixty days after the effective date of any	132
section of law appropriating money from the fund for the purpose	133
of such grants.	134

(C) If the American red cross greater Columbus chapter ceases	135
to exist, the executive director shall use money in the American	136
red cross Ohio disaster response readiness and preparedness fund	137
to make grants to the American red cross to be used for disaster	138
preparedness, response, and planning throughout this state.	139

Sec. 5747.113. (A)(1) Any taxpayer claiming a refund under	140
section 5747.11 of the Revised Code for taxable years ending on or	141
after October 14, 1983, who wishes to contribute any part of the	142
taxpayer's refund to the natural areas and preserves fund created	143
in section 1517.11 of the Revised Code, the nongame and endangered	144
wildlife fund created in section 1531.26 of the Revised Code, the	145
military injury relief fund created in section 5101.98 of the	146
Revised Code, or all of those funds, may designate on the	147
taxpayer's income tax return the amount that the taxpayer wishes	148
to contribute to the fund or funds. A	149

(2) For taxable years beginning in 2009 or thereafter, a	150
taxpayer who wishes to contribute to the American red cross Ohio	151
disaster response readiness and preparedness fund created in	152
section 5502.23 of the Revised Code may do so by contributing any	153
part of the taxpayer's refund or by increasing the payment	154
required to accompany the taxpayer's annual return under section	155
5747.08 of the Revised Code. A taxpayer shall designate on the	156
taxpayer's income tax return the amount the taxpayer wishes to	157
contribute to the fund, provided that the amount contributed	158
shall be at least one dollar. If a taxpayer elects to increase a	159
payment required to accompany the taxpayer's annual return and	160
the taxpayer fails to remit the full amount of the contribution,	161
the amount of the contribution shall be reduced accordingly. In	162
no case shall a contribution under this division operate to	163
reduce the combined amount of the state and school district	164
income taxes shown to be due on a taxpayer's annual return.	165

(3) A designated contribution of any part of a refund is	166
irrevocable upon the filing of the return and shall be made in the	167
full amount designated if the refund found due the taxpayer upon	168
the initial processing of the taxpayer's return, after any	169
deductions including those required by section 5747.12 of the	170
Revised Code, is greater than or equal to the designated	171
contribution. If the refund due as initially determined is less	172
than the designated contribution, the contribution shall be made	173
in the full amount of the refund. The tax commissioner shall	174
subtract the amount of the contribution from the amount of the	175
refund initially found due the taxpayer and shall certify the	176
difference to the director of budget and management and treasurer	177
of state for payment to the taxpayer in accordance with section	178
5747.11 of the Revised Code. For the purpose of any subsequent	179
determination of the taxpayer's net tax payment, the contribution	180
shall be considered a part of the refund paid to the taxpayer.	181

(B) The tax commissioner shall provide a space on the income	182
tax return form in which a taxpayer may indicate that the taxpayer	183
wishes to make a donation in accordance with this section. The tax	184
commissioner shall also print in the instructions accompanying the	185
income tax return form a description of the purposes for which the	186
natural areas and preserves fund, the nongame and endangered	187
wildlife fund, and the military injury relief fund, and the	188
American red cross Ohio disaster response readiness and	189
preparedness fund were created and the use of moneys from the	190
income tax refund contribution system established in this	191
section. No person shall designate on the person's income tax	192
return any part of a refund claimed under section 5747.11 of the	193
Revised Code as a contribution to any fund other than the	194
natural areas and preserves fund, the nongame and endangered	195
wildlife fund, the military injury relief fund, the American red	196
cross Ohio disaster response readiness and preparedness fund, or	197
all of those funds.	198

(C) The money collected under the income tax refund	199
contribution system established in this section shall be deposited	200
by the tax commissioner into the natural areas and preserves fund,	201
the nongame and endangered wildlife fund, and the military injury	202
relief fund, and the American red cross Ohio disaster response	203
readiness and preparedness fund in the amounts designated on the	204
tax returns.	205

(D) No later than the thirtieth day of September each year,	206
the tax commissioner shall determine the total amount contributed	207
to each fund under this section during the preceding eight months,	208
any adjustments to prior months, and the cost to the department of	209
taxation of administering the income tax refund contribution	210
system during that eight-month period. The commissioner shall make	211
an additional determination no later than the thirty-first day of	212
January of each year of the total amount contributed to each fund	213
under this section during the preceding four calendar months, any	214
adjustments to prior years made during that four-month period, and	215
the cost to the department of taxation of administering the income	216
tax contribution system during that period. The cost of	217
administering the income tax contribution system shall be	218
certified by the tax commissioner to the director of budget and	219
management, who shall transfer an amount equal to one-third	220
one-fourth of such administrative costs from the natural areas and	221
preserves fund, one-third of such costs from the nongame and	222
endangered wildlife fund, and one-third of such costs from the	223
military injury relief fundeach of the four funds to the litter	224
control and natural resource taxincome tax contribution	225
administration fund, which is hereby created, provided that the	226
moneys that the department receives to pay the cost of	227
administering the income tax refund contribution system in any	228
year shall not exceed two and one-half per cent of the total	229
amount contributed under that system during that year.	230

(E)(1) The director of natural resources, in January of every	231
odd-numbered year, shall report to the general assembly on the	232
effectiveness of the income tax refund contribution system as it	233
pertains to the natural areas and preserves fund and the nongame	234
and endangered wildlife fund. The report shall include the amount	235
of money contributed to each fund in each of the previous five	236
years, the amount of money contributed directly to each fund in	237
addition to or independently of the income tax refund contribution	238
system in each of the previous five years, and the purposes for	239
which the money was expended.	240

(2) The director of job and family services, in January of	241
every odd-numbered year, shall report to the general assembly on	242
the effectiveness of the income tax refund contribution system as	243
it pertains to the military injury relief fund. The report shall	244
include the amount of money contributed to the fund in each of the	245
previous five years, the amount of money contributed directly to	246
the fund in addition to or independently of the income tax refund	247
contribution system in each of the previous five years, and the	248
purposes for which the money was expended	249

(3) In January of every odd-numbered year, beginning January	250
2011, the executive director of the state emergency management	251
agency created under section 5502.22 of the Revised Code shall	252
report to the general assembly on the effectiveness of the income	253
tax contribution system as it pertains to the American red cross	254
Ohio disaster response readiness and preparedness fund.	255

(4) Each report made under division (E) of this section also	256
shall include the amount of money contributed to each fund in each	257
of the previous five years, the amount of money contributed	258
directly to each fund in addition to or independently of the	259
income tax contribution system in each of the previous five years,	260
and the purposes for which the money in each fund was expended.	261

Section 2. That existing sections 1517.11, 1531.26, 5101.98,	262
and 5747.113 of the Revised Code are hereby repealed.	263