Bill Text: OH SB303 | 2009-2010 | 128th General Assembly | Comm Sub

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Bill Title: To allow taxpayers to contribute a portion of their income tax refunds to the Ohio Historical Society and to request the Congressional Joint Committee on the Library of Congress to approve the replacement of Ohio's statue of Governor William Allen in the National Statuary Hall Collection with a statue of Thomas Edison.

Spectrum: Slight Partisan Bill (Republican 5-3)

Status: (Introduced - Dead) 2010-12-07 - Committee Report - S [SB303 Detail]

Download: Ohio-2009-SB303-Comm_Sub.html

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As Reported by the Senate State and Local Government and Veterans Affairs Committee

128th General Assembly Regular Session 2009-2010

Sub. S. B. No. 303

Senator Wagoner 

Cosponsors: Senators Fedor, Gillmor, Goodman, Grendell, Miller, D., Sawyer, Harris 

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A BILL

To amend section 5747.113 and to enact section

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149.308 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 Historical Society and to request the

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Congressional Joint Committee on the Library of

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Congress to approve the replacement of Ohio's

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statue of Governor William Allen in the National

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Statuary Hall Collection with a statue of Thomas

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Edison.

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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	10
149.308 of the Revised Code be enacted to read as follows:	11

Sec. 149.308. There is hereby created in the state treasury	12
the Ohio historical society income tax contribution fund, which	13
shall consist of money contributed to it under section 5747.113 of	14
the Revised Code and of contributions made directly to it. Any	15
person may contribute directly to the fund in addition to or	16
independently of the income tax refund contribution system	17
established in section 5747.113 of the Revised Code.	18

The Ohio historical society shall use money credited to the	19
fund in furtherance of the public functions with which the society	20
is charged under section 149.30 of the Revised Code.	21

Sec. 5747.113. (A) Any taxpayer claiming a refund under	22
section 5747.11 of the Revised Code for taxable years ending on or	23
after October 14, 1983, who wishes to contribute any part of the	24
taxpayer's refund to the natural areas and preserves fund created	25
in section 1517.11 of the Revised Code, the nongame and endangered	26
wildlife fund created in section 1531.26 of the Revised Code, the	27
military injury relief fund created in section 5101.98 of the	28
Revised Code, the Ohio historical society income tax contribution	29
fund created in section 149.308 of the Revised Code, or all of	30
those funds, may designate on the taxpayer's income tax return the	31
amount that the taxpayer wishes to contribute to the fund or	32
funds. A designated contribution is irrevocable upon the filing of	33
the return and shall be made in the full amount designated if the	34
refund found due the taxpayer upon the initial processing of the	35
taxpayer's return, after any deductions including those required	36
by section 5747.12 of the Revised Code, is greater than or equal	37
to the designated contribution. If the refund due as initially	38
determined is less than the designated contribution, the	39
contribution shall be made in the full amount of the refund. The	40
tax commissioner shall subtract the amount of the contribution	41
from the amount of the refund initially found due the taxpayer and	42
shall certify the difference to the director of budget and	43
management and treasurer of state for payment to the taxpayer in	44
accordance with section 5747.11 of the Revised Code. For the	45
purpose of any subsequent determination of the taxpayer's net tax	46
payment, the contribution shall be considered a part of the refund	47
paid to the taxpayer.	48

(B) The tax commissioner shall provide a space on the income	49
tax return form in which a taxpayer may indicate that the taxpayer	50
wishes to make a donation in accordance with this section. The tax	51
commissioner shall also print in the instructions accompanying the	52
income tax return form a description of the purposes for which the	53
natural areas and preserves fund, the nongame and endangered	54
wildlife fund, and the military injury relief fund, and the Ohio	55
historical society income tax contribution fund were created and	56
the use of moneys from the income tax refund contribution system	57
established in this section. No person shall designate on the	58
person's income tax return any part of a refund claimed under	59
section 5747.11 of the Revised Code as a contribution to any fund	60
other than the natural areas and preserves fund, the nongame and	61
endangered wildlife fund, the military injury relief fund, or all	62
of those fundsthe Ohio historical society income tax contribution	63
fund.	64

(C) The money collected under the income tax refund	65
contribution system established in this section shall be deposited	66
by the tax commissioner into the natural areas and preserves fund,	67
the nongame and endangered wildlife fund, and the military injury	68
relief fund, and the Ohio historical society income tax	69
contribution fund in the amounts designated on the tax returns.	70

(D) No later than the thirtieth day of September each year,	71
the tax commissioner shall determine the total amount contributed	72
to each fund under this section during the preceding eight months,	73
any adjustments to prior months, and the cost to the department of	74
taxation of administering the income tax refund contribution	75
system during that eight-month period. The commissioner shall make	76
an additional determination no later than the thirty-first day of	77
January of each year of the total amount contributed to each fund	78
under this section during the preceding four calendar months, any	79
adjustments to prior years made during that four-month period, and	80
the cost to the department of taxation of administering the income	81
tax contribution system during that period. The cost of	82
administering the income tax contribution system shall be	83
certified by the tax commissioner to the director of budget and	84
management, who shall transfer an amount equal to one-third	85
one-fourth of such administrative costs from the natural areas and	86
preserves fund, one-thirdone-fourth of such costs from the	87
nongame and endangered wildlife fund, and one-thirdone-fourth of	88
such costs from the military injury relief fund, and one-fourth of	89
such costs from the Ohio historical society income tax	90
contribution fund to the litter control and natural resource tax	91
administration fund, which is hereby created, provided that the	92
moneys that the department receives to pay the cost of	93
administering the income tax refund contribution system in any	94
year shall not exceed two and one-half per cent of the total	95
amount contributed under that system during that year.	96

(E)(1) The director of natural resources, in January of every	97
odd-numbered year, shall report to the general assembly on the	98
effectiveness of the income tax refund contribution system as it	99
pertains to the natural areas and preserves fund and the nongame	100
and endangered wildlife fund. The report shall include the amount	101
of money contributed to each fund in each of the previous five	102
years, the amount of money contributed directly to each fund in	103
addition to or independently of the income tax refund contribution	104
system in each of the previous five years, and the purposes for	105
which the money was expended.	106

(2) The director of job and family services and the director	107
of the Ohio historical society, in January of every odd-numbered	108
year, each shall report to the general assembly on the	109
effectiveness of the income tax refund contribution system as it	110
pertains to the military injury relief fund and the Ohio	111
historical society income tax contribution fund, respectively. The	112
report shall include the amount of money contributed to the fund	113
in each of the previous five years, the amount of money	114
contributed directly to the fund in addition to or independently	115
of the income tax refund contribution system in each of the	116
previous five years, and the purposes for which the money was	117
expended.	118

Section 2. That existing section 5747.113 of the Revised Code	119
is hereby repealed.	120

Section 3. The amendment by this act of section 5747.113 of	121
the Revised Code applies to taxable years beginning on or after	122
January 1, 2010.	123

Section 4. (A) The state of Ohio requests that the Joint	124
Committee on the Library of Congress approve the replacement of	125
Ohio's statue of Governor William Allen in the National Statuary	126
Hall Collection with a statue of Thomas Edison.	127

(B) In accordance with the Procedure for Replacement of	128
Statues in the National Statuary Hall Collection, Ohio submits the	129
following information for consideration by the Joint Committee on	130
the Library of Congress:	131

(1) Thomas Edison, a native of Milan, Ohio, was a world	132
famous inventor and highly successful businessperson whose	133
inventions, such as the phonograph, the kinetoscope (a precursor	134
to the film projector), and the first practical incandescent light	135
bulb, have had a tremendous impact on the world. In addition to	136
these inventions, Thomas Edison's service to the United States	137
Government has also impacted world history. During World War I, he	138
consulted for the government, examining inventions submitted for	139
military use and working on defensive devices for submarines and	140
ships. For his service, he eventually was awarded a Distinguished	141
Service Medal by the Department of the Navy. By the time of his	142
death, he had received over one thousand patents.	143

Thomas Edison also has had a significant impact on the state	144
of Ohio. He established the Edison Steel Company in Cleveland,	145
Ohio, and established one of the first electric power stations in	146
Tiffin, Ohio. His General Electric Company established the first	147
industrial park in Ohio, which has employed hundreds of thousands	148
of people over time. And the Ohio Department of Development	149
sponsors The Thomas Edison Award, which was established in	150
partnership with the Edison Birthplace Museum in Milan, Ohio. The	151
Edison Birthplace Museum also has been instrumental in the	152
issuance of a Thomas Edison stamp and commemorative silver dollar,	153
and has received, on Thomas Edison's behalf, a posthumously	154
awarded GRAMMY Award.	155

Thomas Edison's impact on the world, and, in particular, on	156
the state of Ohio, through his inventions, business endeavors, and	157
government service, merits inclusion of a statue of him in the	158
National Statuary Hall Collection.	159

(2) The Ohio Statuary Hall Commission, a nonprofit Ohio	160
corporation, was established in 2009 for the purpose of assisting	161
with the process of recommending an Ohio citizen for statuary	162
representation in the National Statuary Hall Collection, including	163
raising funds and providing financial support for that effort. If	164
the Joint Committee on the Library of Congress approves this	165
replacement statue request, the Commission shall be responsible	166
for the selection of a sculptor for the Thomas Edison statue as	167
well as for paying all costs incurred for placing the Thomas	168
Edison statue in the United States Capitol, including costs	169
incurred for all of the following:	170

(a) Paying the sculptor;

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(b) Carving or casting the statue;

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(c) Creating a pedestal and any inscription;

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(d) Transporting the statue and pedestal to the United States	174
Capitol;	175

(e) Removing and transporting the replaced statue;

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(f) Temporarily erecting the new statue in the Rotunda of the	177
Capitol for the unveiling ceremony;	178

(g) Expenses related to the unveiling ceremony; and

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(h) Any other expenses that the Ohio Statuary Hall Commission	180
finds it to be necessary to incur.	181

(C) As required by the Procedure for Replacement of Statues	182
in the National Statuary Hall Collection, the Governor shall	183
submit to the Architect of the Capitol a copy of this act, along	184
with a letter from the Governor, requesting approval from the	185
Joint Committee on the Library of Congress to replace Ohio's	186
statue of Governor William Allen in the National Statuary Hall	187
Collection with a statue of Thomas Edison.	188