| The director of health shall distribute the contributed funds | 14 |
|
to the breast and cervical cancer project funded by the national | 15 |
|
breast and cervical cancer early detection program established | 16 |
|
under the "Breast and Cervical Cancer Mortality Prevention Act of | 17 |
|
1990," 104 Stat. 409, 42 U.S.C. 300k et seq. The contributed funds | 18 |
|
shall be used specifically for the provision of breast and | 19 |
|
cervical cancer screening, diagnostic, and outreach services to | 20 |
|
uninsured and under-insured women. | 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 breast and cervical cancer project income tax | 29 |
|
contribution fund created in section 3701.601 of the Revised Code | 30 |
or all of those funds, may designate on the taxpayer's income tax | 31 |
|
return the amount that the taxpayer wishes to contribute to the | 32 |
|
fund or funds. A designated contribution is irrevocable upon the | 33 |
|
filing of the return and shall be made in the full amount | 34 |
|
designated if the refund found due the taxpayer upon the initial | 35 |
|
processing of the taxpayer's return, after any deductions | 36 |
|
including those required by section 5747.12 of the Revised Code, | 37 |
|
is greater than or equal to the designated contribution. If the | 38 |
|
refund due as initially determined is less than the designated | 39 |
|
contribution, the contribution shall be made in the full amount of | 40 |
|
the refund. The tax commissioner shall subtract the amount of the | 41 |
|
contribution from the amount of the refund initially found due the | 42 |
|
taxpayer and shall certify the difference to the director of | 43 |
|
budget and management and treasurer of state for payment to the | 44 |
|
taxpayer in accordance with section 5747.11 of the Revised Code. | 45 |
|
For the purpose of any subsequent determination of the taxpayer's | 46 |
|
net tax payment, the contribution shall be considered a part of | 47 |
|
the refund 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 breast | 55 |
|
and cervical cancer project income tax contribution fund were | 56 |
|
created and the use of moneys from the income tax refund | 57 |
|
contribution system established in this section. No person shall | 58 |
|
designate on the person's income tax return any part of a refund | 59 |
|
claimed under section 5747.11 of the Revised Code as a | 60 |
|
contribution to any fund other than the natural areas and | 61 |
|
preserves fund, the nongame and endangered wildlife fund, the | 62 |
military injury relief fund, or all of those fundsthe breast and | 63 |
|
cervical cancer project income tax contribution fund. | 64 |
| (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-third of such costs from the nongame and | 87 |
endangered wildlife fund, and one-third of such costs from the | 88 |
military injury relief fundeach of the four funds to the litter | 89 |
control and natural resourceincome tax contribution | 90 |
|
administration fund, which is hereby created, provided that the | 91 |
|
moneys that the department receives to pay the cost of | 92 |
|
administering the income tax refund contribution system in any | 93 |
|
year shall not exceed two and one-half per cent of the total | 94 |
|
amount contributed under that system during that year. | 95 |
| (E)(1) The director of natural resources, in January of every | 96 |
|
odd-numbered year, shall report to the general assembly on the | 97 |
|
effectiveness of the income tax refund contribution system as it | 98 |
|
pertains to the natural areas and preserves fund and the nongame | 99 |
|
and endangered wildlife fund. The report shall include the amount | 100 |
|
of money contributed to each fund in each of the previous five | 101 |
|
years, the amount of money contributed directly to each fund in | 102 |
|
addition to or independently of the income tax refund contribution | 103 |
|
system in each of the previous five years, and the purposes for | 104 |
|
which the money was expended. | 105 |
| (2) The director of job and family services and the director | 106 |
|
of health, in January of every odd-numbered year, each shall | 107 |
|
report to the general assembly on the effectiveness of the income | 108 |
|
tax refund contribution system as it pertains to the military | 109 |
|
injury relief fund and the breast and cervical cancer project | 110 |
|
income tax contribution fund, respectively. The report shall | 111 |
|
include the amount of money contributed to the fund in each of the | 112 |
|
previous five years, the amount of money contributed directly to | 113 |
|
the fund in addition to or independently of the income tax refund | 114 |
|
contribution system in each of the previous five years, and the | 115 |
|
purposes for which the money was expended. | 116 |
