| 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 |
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taxpayer's refund to the natural areas and preserves fund created | 25 |
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in section 1517.11 of the Revised Code, the nongame and endangered | 26 |
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wildlife fund created in section 1531.26 of the Revised Code, the | 27 |
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military injury relief fund created in section 5101.98 of the | 28 |
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Revised Code, the Ohio historical society income tax contribution | 29 |
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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 |
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amount that the taxpayer wishes to contribute to the fund or | 32 |
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funds. A designated contribution is irrevocable upon the filing of | 33 |
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the return and shall be made in the full amount designated if the | 34 |
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refund found due the taxpayer upon the initial processing of the | 35 |
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taxpayer's return, after any deductions including those required | 36 |
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by section 5747.12 of the Revised Code, is greater than or equal | 37 |
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to the designated contribution. If the refund due as initially | 38 |
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determined is less than the designated contribution, the | 39 |
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contribution shall be made in the full amount of the refund. The | 40 |
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tax commissioner shall subtract the amount of the contribution | 41 |
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from the amount of the refund initially found due the taxpayer and | 42 |
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shall certify the difference to the director of budget and | 43 |
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management and treasurer of state for payment to the taxpayer in | 44 |
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accordance with section 5747.11 of the Revised Code. For the | 45 |
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purpose of any subsequent determination of the taxpayer's net tax | 46 |
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payment, the contribution shall be considered a part of the refund | 47 |
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paid to the taxpayer. | 48 |
| (B) The tax commissioner shall provide a space on the income | 49 |
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tax return form in which a taxpayer may indicate that the taxpayer | 50 |
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wishes to make a donation in accordance with this section. The tax | 51 |
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commissioner shall also print in the instructions accompanying the | 52 |
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income tax return form a description of the purposes for which the | 53 |
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natural areas and preserves fund, the nongame and endangered | 54 |
wildlife fund, and the military injury relief fund, and the Ohio | 55 |
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historical society income tax contribution fund were created and | 56 |
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the use of moneys from the income tax refund contribution system | 57 |
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established in this section. No person shall designate on the | 58 |
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person's income tax return any part of a refund claimed under | 59 |
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section 5747.11 of the Revised Code as a contribution to any fund | 60 |
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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 |
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fund. | 64 |
| (D) No later than the thirtieth day of September each year, | 71 |
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the tax commissioner shall determine the total amount contributed | 72 |
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to each fund under this section during the preceding eight months, | 73 |
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any adjustments to prior months, and the cost to the department of | 74 |
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taxation of administering the income tax refund contribution | 75 |
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system during that eight-month period. The commissioner shall make | 76 |
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an additional determination no later than the thirty-first day of | 77 |
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January of each year of the total amount contributed to each fund | 78 |
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under this section during the preceding four calendar months, any | 79 |
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adjustments to prior years made during that four-month period, and | 80 |
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the cost to the department of taxation of administering the income | 81 |
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tax contribution system during that period. The cost of | 82 |
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administering the income tax contribution system shall be | 83 |
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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 |
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such costs from the military injury relief fund, and one-fourth of | 89 |
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such costs from the Ohio historical society income tax | 90 |
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contribution fund to the litter control and natural resource tax | 91 |
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administration fund, which is hereby created, provided that the | 92 |
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moneys that the department receives to pay the cost of | 93 |
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administering the income tax refund contribution system in any | 94 |
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year shall not exceed two and one-half per cent of the total | 95 |
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amount contributed under that system during that year. | 96 |
| (E)(1) The director of natural resources, in January of every | 97 |
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odd-numbered year, shall report to the general assembly on the | 98 |
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effectiveness of the income tax refund contribution system as it | 99 |
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pertains to the natural areas and preserves fund and the nongame | 100 |
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and endangered wildlife fund. The report shall include the amount | 101 |
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of money contributed to each fund in each of the previous five | 102 |
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years, the amount of money contributed directly to each fund in | 103 |
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addition to or independently of the income tax refund contribution | 104 |
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system in each of the previous five years, and the purposes for | 105 |
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which the money was expended. | 106 |
| (2) The director of job and family services and the director | 107 |
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of the Ohio historical society, in January of every odd-numbered | 108 |
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year, each shall report to the general assembly on the | 109 |
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effectiveness of the income tax refund contribution system as it | 110 |
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pertains to the military injury relief fund and the Ohio | 111 |
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historical society income tax contribution fund, respectively. The | 112 |
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report shall include the amount of money contributed to the fund | 113 |
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in each of the previous five years, the amount of money | 114 |
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contributed directly to the fund in addition to or independently | 115 |
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of the income tax refund contribution system in each of the | 116 |
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previous five years, and the purposes for which the money was | 117 |
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expended. | 118 |
| (1) Thomas Edison, a native of Milan, Ohio, was a world | 132 |
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famous inventor and highly successful businessperson whose | 133 |
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inventions, such as the phonograph, the kinetoscope (a precursor | 134 |
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to the film projector), and the first practical incandescent light | 135 |
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bulb, have had a tremendous impact on the world. In addition to | 136 |
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these inventions, Thomas Edison's service to the United States | 137 |
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Government has also impacted world history. During World War I, he | 138 |
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consulted for the government, examining inventions submitted for | 139 |
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military use and working on defensive devices for submarines and | 140 |
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ships. For his service, he eventually was awarded a Distinguished | 141 |
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Service Medal by the Department of the Navy. By the time of his | 142 |
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death, he had received over one thousand patents. | 143 |
| Thomas Edison also has had a significant impact on the state | 144 |
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of Ohio. He established the Edison Steel Company in Cleveland, | 145 |
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Ohio, and established one of the first electric power stations in | 146 |
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Tiffin, Ohio. His General Electric Company established the first | 147 |
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industrial park in Ohio, which has employed hundreds of thousands | 148 |
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of people over time. And the Ohio Department of Development | 149 |
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sponsors The Thomas Edison Award, which was established in | 150 |
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partnership with the Edison Birthplace Museum in Milan, Ohio. The | 151 |
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Edison Birthplace Museum also has been instrumental in the | 152 |
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issuance of a Thomas Edison stamp and commemorative silver dollar, | 153 |
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and has received, on Thomas Edison's behalf, a posthumously | 154 |
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awarded GRAMMY Award. | 155 |
| (2) The Ohio Statuary Hall Commission, a nonprofit Ohio | 160 |
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corporation, was established in 2009 for the purpose of assisting | 161 |
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with the process of recommending an Ohio citizen for statuary | 162 |
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representation in the National Statuary Hall Collection, including | 163 |
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raising funds and providing financial support for that effort. If | 164 |
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the Joint Committee on the Library of Congress approves this | 165 |
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replacement statue request, the Commission shall be responsible | 166 |
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for the selection of a sculptor for the Thomas Edison statue as | 167 |
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well as for paying all costs incurred for placing the Thomas | 168 |
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Edison statue in the United States Capitol, including costs | 169 |
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incurred for all of the following: | 170 |
| (C) As required by the Procedure for Replacement of Statues | 182 |
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in the National Statuary Hall Collection, the Governor shall | 183 |
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submit to the Architect of the Capitol a copy of this act, along | 184 |
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with a letter from the Governor, requesting approval from the | 185 |
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Joint Committee on the Library of Congress to replace Ohio's | 186 |
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statue of Governor William Allen in the National Statuary Hall | 187 |
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Collection with a statue of Thomas Edison. | 188 |