Bill Text: OH SB30 | 2013-2014 | 130th General Assembly | Introduced

---

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: Bipartisan Bill

Status: (Introduced - Dead) 2013-02-12 - To Ways & Means [SB30 Detail]

Download: Ohio-2013-SB30-Introduced.html

---

As Introduced

130th General Assembly Regular Session 2013-2014

S. B. No. 30

Senator Schaffer 

Cosponsor: Senator Brown 

---

A BILL

To amend sections 1517.11, 1531.26, 5101.98, and

1

5747.113 and to enact section 5502.23 of the

2

Revised Code to allow taxpayers to make

3

contributions to the American Red Cross Ohio

4

Disaster Response Readiness and Preparedness Fund

5

through their income tax returns.

6

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 and	21
nature preserves;	22

(B) Facility development in natural areas and nature	23
preserves;	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 and nature	27
preserves;	28

(D) Routine maintenance for health and safety purposes.

29

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. Moneys	56
in the fund from the issuance of bald eagle license plates under	57
section 4503.572 of the Revised Code shall be expended by the	58
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, operation new	85
dawn, or operation enduring freedom and to individuals diagnosed	86
with post-traumatic stress disorder while serving, or after having	87
served, in operation Iraqi freedom, operation new dawn, or	88
operation enduring freedom.	89

(C) An individual who receives a grant under this section is	90
precluded from receiving additional grants under this section	91
during the same state fiscal year but is not precluded from being	92
considered for or receiving other assistance offered by the	93
department of job and family services.	94

(D) The director shall adopt rules under Chapter 119. of the	95
Revised Code establishing:	96

(1) Forms and procedures by which individuals may apply for a	97
grant under this section;	98

(2) Criteria for reviewing, evaluating, and approving or	99
denying grant applications;	100

(3) Criteria for determining the amount of grants awarded	101
under this section;	102

(4) Definitions and standards applicable to determining	103
whether an individual meets the requirements established in	104
division (B) of this section;	105

(5) The process for appealing eligibility determinations; and

106

(6) Any other rules necessary to administer the grant program	107
established in this section.	108

(E) An eligibility determination, a grant approval, or a	109
grant denial made under this section may not be appealed under	110
Chapter 119., section 5101.35, or any other provision of the	111
Revised Code.	112

Sec. 5502.23.  (A) There is hereby created in the state	113
treasury the American red cross Ohio disaster response readiness	114
and preparedness fund, which shall consist of money transferred to	115
it under section 5747.113 of the Revised Code and of contributions	116
made directly to it. Any person may contribute directly to the	117
fund in addition to or independently of the income tax	118
contribution system established in section 5747.113 of the Revised	119
Code.	120

(B) Each year, the executive director of the state emergency	121
management agency created under section 5502.22 of the Revised	122
Code shall make one or more grants to the American red cross	123
greater Columbus chapter from money appropriated for that purpose	124
from the American red cross Ohio disaster response readiness and	125
preparedness fund, to be used by the American red cross chapters	126
in Ohio for planning, for the implementation of programs to assist	127
in disaster preparedness and response throughout this state, and	128
for the costs of administering those programs. The American red	129
cross greater Columbus chapter, on behalf of American red cross	130
chapters in Ohio, shall submit to the executive director its plan	131
for the use of any grants received under this section within sixty	132
days after the effective date of any section of law appropriating	133
money from the fund for the purpose 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 who wishes to contribute any	141
part of the taxpayer's refund to the natural areas and preserves	142
fund created in section 1517.11 of the Revised Code, the nongame	143
and endangered wildlife fund created in section 1531.26 of the	144
Revised Code, the military injury relief fund created in section	145
5101.98 of the Revised Code, the Ohio historical society income	146
tax contribution fund created in section 149.308 of the Revised	147
Code, or all of those funds may designate on the taxpayer's income	148
tax return the amount that the taxpayer wishes to contribute to	149
the fund or funds. A	150

(2) For taxable years beginning in 2013 or thereafter, a	151
taxpayer who wishes to contribute to the American red cross Ohio	152
disaster response readiness and preparedness fund created in	153
section 5502.23 of the Revised Code may do so by contributing any	154
part of the taxpayer's refund or by increasing the payment	155
required to accompany the taxpayer's annual return under section	156
5747.08 of the Revised Code. A taxpayer shall designate on the	157
taxpayer's income tax return the amount the taxpayer wishes to	158
contribute to the fund, provided that the amount contributed shall	159
be at least one dollar. If a taxpayer elects to increase a payment	160
required to accompany the taxpayer's annual return and the	161
taxpayer fails to remit the full amount of the contribution, the	162
amount of the contribution shall be reduced accordingly. In no	163
case shall a contribution under this division operate to reduce	164
the combined amount of the state and school district income taxes	165
shown to be due on a taxpayer's annual return.	166

(3) A designated contribution of any part of a refund is	167
irrevocable upon the filing of the return and shall be made in the	168
full amount designated if the refund found due the taxpayer upon	169
the initial processing of the taxpayer's return, after any	170
deductions including those required by section 5747.12 of the	171
Revised Code, is greater than or equal to the designated	172
contribution. If the refund due as initially determined is less	173
than the designated contribution, the contribution shall be made	174
in the full amount of the refund. The tax commissioner shall	175
subtract the amount of the contribution from the amount of the	176
refund initially found due the taxpayer and shall certify the	177
difference to the director of budget and management and treasurer	178
of state for payment to the taxpayer in accordance with section	179
5747.11 of the Revised Code. For the purpose of any subsequent	180
determination of the taxpayer's net tax payment, the contribution	181
shall be considered a part of the refund paid to the taxpayer.	182

(B) The tax commissioner shall provide a space on the income	183
tax return form in which a taxpayer may indicate that the taxpayer	184
wishes to make a donation in accordance with this section. The tax	185
commissioner shall also print in the instructions accompanying the	186
income tax return form a description of the purposes for which the	187
natural areas and preserves fund, the nongame and endangered	188
wildlife fund, the military injury relief fund, the American red	189
cross Ohio disaster response readiness and preparedness fund, and	190
the Ohio historical society income tax contribution fund were	191
created and the use of moneys from the income tax refund	192
contribution system established in this section. No person shall	193
designate on the person's income tax return any part of a refund	194
claimed under section 5747.11 of the Revised Code as a	195
contribution to any fund other than the natural areas and	196
preserves fund, the nongame and endangered wildlife fund, the	197
military injury relief fund, the American red cross Ohio disaster	198
response readiness and preparedness fund, or the Ohio historical	199
society income tax contribution fund.	200

(C) The money collected under the income tax refund	201
contribution system established in this section shall be deposited	202
by the tax commissioner into the natural areas and preserves fund,	203
the nongame and endangered wildlife fund, the military injury	204
relief fund, the American red cross Ohio disaster response	205
readiness and preparedness fund, and the Ohio historical society	206
income tax contribution fund in the amounts designated on the tax	207
returns.	208

(D) No later than the thirtieth day of September each year,	209
the tax commissioner shall determine the total amount contributed	210
to each fund under this section during the preceding eight months,	211
any adjustments to prior months, and the cost to the department of	212
taxation of administering the income tax refund contribution	213
system during that eight-month period. The commissioner shall make	214
an additional determination no later than the thirty-first day of	215
January of each year of the total amount contributed to each fund	216
under this section during the preceding four calendar months, any	217
adjustments to prior years made during that four-month period, and	218
the cost to the department of taxation of administering the income	219
tax contribution system during that period. The cost of	220
administering the income tax contribution system shall be	221
certified by the tax commissioner to the director of budget and	222
management, who shall transfer an amount equal to one-fourth	223
one-fifth of such administrative costs from the natural areas and	224
preserves fund, one-fourth of such costs from the nongame and	225
endangered wildlife fund, one-fourth of such costs from the	226
military injury relief fund, and one-fourth of such costs from the	227
Ohio historical society income tax contribution fundeach of the	228
five funds to the litter control and natural resourceincome tax	229
contribution tax administration fund, which is hereby created,	230
provided that the moneys that the department receives to pay the	231
cost of administering the income tax refund contribution system in	232
any year shall not exceed two and one-half per cent of the total	233
amount contributed under that system during that year.	234

(E)(1) The director of natural resources, in January of every	235
odd-numbered year, shall report to the general assembly on the	236
effectiveness of the income tax refund contribution system as it	237
pertains to the natural areas and preserves fund and the nongame	238
and endangered wildlife fund. The report shall include the amount	239
of money contributed to each fund in each of the previous five	240
years, the amount of money contributed directly to each fund in	241
addition to or independently of the income tax refund contribution	242
system in each of the previous five years, and the purposes for	243
which the money was expended.	244

(2) The director of job and family services and the director	245
of the Ohio historical society, in January of every odd-numbered	246
year, each shall report to the general assembly on the	247
effectiveness of the income tax refund contribution system as it	248
pertains to the military injury relief fund and the Ohio	249
historical society income tax contribution fund, respectively. The	250
report shall include the amount of money contributed to the fund	251
in each of the previous five years, the amount of money	252
contributed directly to the fund in addition to or independently	253
of the income tax refund contribution system in each of the	254
previous five years, and the purposes for which the money was	255
expended	256

(3) In January of every odd-numbered year, beginning January	257
2015, the executive director of the state emergency management	258
agency created under section 5502.22 of the Revised Code shall	259
report to the general assembly on the effectiveness of the income	260
tax contribution system as it pertains to the American red cross	261
Ohio disaster response readiness and preparedness fund.	262

(4) Each report made under division (E) of this section also	263
shall include the amount of money contributed to each fund in each	264
of the previous five years, the amount of money contributed	265
directly to each fund in addition to or independently of the	266
income tax contribution system in each of the previous five years,	267
and the purposes for which the money in each fund was expended.	268

Section 2. That existing sections 1517.11, 1531.26, 5101.98,	269
and 5747.113 of the Revised Code are hereby repealed.	270