As Introduced

128th General Assembly
Regular Session
2009-2010
H. B. No. 597


Representatives Patten, Newcomb 

Cosponsors: Representatives Foley, Letson, Lundy, Moran, Okey, Pillich, Pryor, Slesnick, Walter, Williams, S., Yuko 

A BILL
To amend section 5747.113 and to enact section 1
3701.601 of the Revised Code to allow taxpayers to 2
contribute a portion of their income tax refunds 3
to the Ohio Breast and Cervical Cancer Project.4


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

       Section 1. That section 5747.113 be amended and section 5
3701.601 of the Revised Code be enacted to read as follows:6

       Sec. 3701.601.  There is hereby created in the state treasury 7
the breast and cervical cancer project income tax contribution 8
fund, which shall consist of money contributed to it under section 9
5747.113 of the Revised Code and of contributions made directly to 10
it. Any person may contribute directly to the fund in addition to 11
or independently of the income tax refund contribution system 12
established in section 5747.113 of the Revised Code.13

       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 Code30
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

       (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 breast and cervical cancer project 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-third85
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 contribution90
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

       Section 2. That existing section 5747.113 of the Revised Code 117
is hereby repealed.118

       Section 3. The amendment by this act of section 5747.113 of 119
the Revised Code applies to taxable years beginning on or after 120
January 1, 2010.121