As Passed by the House

130th General Assembly Regular Session 2013-2014

H. B. No. 215

Representative DeVitis 

Cosponsors: Representatives Young, Ruhl, Hayes, Kunze, Hall, Sprague, Slaby, Hagan, C., Brown, Butler, Dovilla, Baker, Green, Gonzales, Wachtmann, Duffey, O'Brien, Bishoff, Patmon, Brenner, Adams, J., Amstutz, Anielski, Buchy, Grossman, Hottinger, Landis, Lynch, Perales, Retherford, Romanchuk, Rosenberger Speaker Batchelder 

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A BILL

To amend sections 5747.08 and 5747.98 and to enact

1

sections 3313.94 and 5747.64 of the Revised Code

2

to authorize a board of education or governing

3

authority of a school to enter into an agreement

4

with a volunteer who is a current or retired law

5

enforcement officer to patrol school premises to

6

prevent or respond to a mass casualty event, to

7

generally provide to a board of education or

8

governing authority of a school and to such a

9

volunteer immunity from civil liability for

10

injury, death, or loss arising from the

11

volunteer's services, and to provide a tax credit

12

for volunteer service.

13

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

Section 1.  That sections 5747.08 and 5747.98 be amended and	14
sections 3313.94 and 5747.64 of the Revised Code be enacted to	15
read as follows:	16

Sec. 3313.94.  (A) As used in this section:

17

(1) "Board of education" means the board of education or	18
governing authority of a school.	19

(2) "In good standing" means currently employed, not on	20
probation, and not the subject of a pending criminal disciplinary	21
action or of a criminal or disciplinary action within the past	22
five years that resulted in an adverse judgment or determination.	23

(3) "Law enforcement officer" and "school" have the same	24
meanings as in section 5747.64 of the Revised Code.	25

(4) "Retired law enforcement officer" means a person who	26
served as a law enforcement officer and retired from service with	27
a law enforcement agency in good standing.	28

(B) The sheriff of each county shall maintain a list of	29
persons available to patrol school premises on a volunteer basis.	30
To qualify for inclusion on the list, a person shall be a current	31
law enforcement officer in good standing or a retired law	32
enforcement officer with a current firearms certification issued	33
under section 109.77 of the Revised Code and a current concealed	34
carry license issued under section 2923.125 of the Revised Code.	35
Before including a person on the list, the sheriff shall verify	36
that the person is qualified. In the case of a retired law	37
enforcement officer, verification shall include a criminal records	38
check of the type required for a school district employee under	39
section 3319.391 of the Revised Code. The sheriff shall exclude	40
from the list any person who would be disqualified from employment	41
under section 3319.391 of the Revised Code. The prospective	42
volunteer shall pay the cost of the criminal records check. The	43
sheriff shall require each volunteer on the list who is not a	44
current law enforcement officer in good standing, as a condition	45
of remaining on the list, to undergo a criminal records check	46
every five years. Upon request of a board of education of a school	47
whose premises are located wholly or partially within the county,	48
the sheriff shall provide a paper or electronic copy of the list	49
to the board.	50

(C) A board of education that wishes to use the services of a	51
volunteer on the list prepared under division (B) of this section	52
may request a copy of the list from the sheriff. The board may	53
enter into an agreement with a volunteer to patrol school premises	54
for the sole purpose of preventing or responding to a mass	55
casualty event connected with illegal activity. If the volunteer	56
is currently employed as a law enforcement officer, the volunteer	57
shall obtain the permission of the volunteer's employer before	58
entering into an agreement under this division. An agreement may	59
include provisions relating to additional training, uniforms, or	60
other matters that the board considers appropriate. A volunteer	61
shall spend not more than nine hours of any week engaged in	62
volunteer activities pursuant to this section. The board may	63
reimburse the volunteer for the cost of a criminal records check.	64

(D) A school district, member of a school district board of	65
education, governing authority of a school, member of a governing	66
authority of a school, and volunteer under this section are not	67
liable in damages in a civil action for injury, death, or loss to	68
person or property allegedly arising from the volunteer's	69
performance of services under this section unless the injury,	70
death, or loss resulted from the volunteer's reckless or wanton	71
conduct.	72

Sec. 5747.08.  An annual return with respect to the tax	73
imposed by section 5747.02 of the Revised Code and each tax	74
imposed under Chapter 5748. of the Revised Code shall be made by	75
every taxpayer for any taxable year for which the taxpayer is	76
liable for the tax imposed by that section or under that chapter,	77
unless the total credits allowed under divisions (E), (F), and (G)	78
of section 5747.05 of the Revised Code for the year are equal to	79
or exceed the tax imposed by section 5747.02 of the Revised Code,	80
in which case no return shall be required unless the taxpayer is	81
liable for a tax imposed pursuant to Chapter 5748. of the Revised	82
Code.	83

(A) If an individual is deceased, any return or notice	84
required of that individual under this chapter shall be made and	85
filed by that decedent's executor, administrator, or other person	86
charged with the property of that decedent.	87

(B) If an individual is unable to make a return or notice	88
required by this chapter, the return or notice required of that	89
individual shall be made and filed by the individual's duly	90
authorized agent, guardian, conservator, fiduciary, or other	91
person charged with the care of the person or property of that	92
individual.	93

(C) Returns or notices required of an estate or a trust shall	94
be made and filed by the fiduciary of the estate or trust.	95

(D)(1)(a) Except as otherwise provided in division (D)(1)(b)	96
of this section, any pass-through entity may file a single return	97
on behalf of one or more of the entity's investors other than an	98
investor that is a person subject to the tax imposed under section	99
5733.06 of the Revised Code. The single return shall set forth the	100
name, address, and social security number or other identifying	101
number of each of those pass-through entity investors and shall	102
indicate the distributive share of each of those pass-through	103
entity investor's income taxable in this state in accordance with	104
sections 5747.20 to 5747.231 of the Revised Code. Such	105
pass-through entity investors for whom the pass-through entity	106
elects to file a single return are not entitled to the exemption	107
or credit provided for by sections 5747.02 and 5747.022 of the	108
Revised Code; shall calculate the tax before business credits at	109
the highest rate of tax set forth in section 5747.02 of the	110
Revised Code for the taxable year for which the return is filed;	111
and are entitled to only their distributive share of the business	112
credits as defined in division (D)(2) of this section. A single	113
check drawn by the pass-through entity shall accompany the return	114
in full payment of the tax due, as shown on the single return, for	115
such investors, other than investors who are persons subject to	116
the tax imposed under section 5733.06 of the Revised Code.	117

(b)(i) A pass-through entity shall not include in such a	118
single return any investor that is a trust to the extent that any	119
direct or indirect current, future, or contingent beneficiary of	120
the trust is a person subject to the tax imposed under section	121
5733.06 of the Revised Code.	122

(ii) A pass-through entity shall not include in such a single	123
return any investor that is itself a pass-through entity to the	124
extent that any direct or indirect investor in the second	125
pass-through entity is a person subject to the tax imposed under	126
section 5733.06 of the Revised Code.	127

(c) Nothing in division (D) of this section precludes the tax	128
commissioner from requiring such investors to file the return and	129
make the payment of taxes and related interest, penalty, and	130
interest penalty required by this section or section 5747.02,	131
5747.09, or 5747.15 of the Revised Code. Nothing in division (D)	132
of this section shall be construed to provide to such an investor	133
or pass-through entity any additional deduction or credit, other	134
than the credit provided by division (J) of this section, solely	135
on account of the entity's filing a return in accordance with this	136
section. Such a pass-through entity also shall make the filing and	137
payment of estimated taxes on behalf of the pass-through entity	138
investors other than an investor that is a person subject to the	139
tax imposed under section 5733.06 of the Revised Code.	140

(2) For the purposes of this section, "business credits"	141
means the credits listed in section 5747.98 of the Revised Code	142
excluding the following credits:	143

(a) The retirement credit under division (B) of section	144
5747.055 of the Revised Code;	145

(b) The senior citizen credit under division (C) of section	146
5747.05 of the Revised Code;	147

(c) The lump sum distribution credit under division (D) of	148
section 5747.05 of the Revised Code;	149

(d) The dependent care credit under section 5747.054 of the	150
Revised Code;	151

(e) The lump sum retirement income credit under division (C)	152
of section 5747.055 of the Revised Code;	153

(f) The lump sum retirement income credit under division (D)	154
of section 5747.055 of the Revised Code;	155

(g) The lump sum retirement income credit under division (E)	156
of section 5747.055 of the Revised Code;	157

(h) The credit for displaced workers who pay for job training	158
under section 5747.27 of the Revised Code;	159

(i) The twenty-dollar personal exemption credit under section	160
5747.022 of the Revised Code;	161

(j) The joint filing credit under division (G) of section	162
5747.05 of the Revised Code;	163

(k) The nonresident credit under division (A) of section	164
5747.05 of the Revised Code;	165

(l) The credit for a resident's out-of-state income under	166
division (B) of section 5747.05 of the Revised Code;	167

(m) The low-income credit under section 5747.056 of the	168
Revised Code;	169

(n) The credit for law enforcement officer school volunteers	170
or retired law enforcement officer school volunteers under section	171
5747.64 of the Revised Code.	172

(3) The election provided for under division (D) of this	173
section applies only to the taxable year for which the election is	174
made by the pass-through entity. Unless the tax commissioner	175
provides otherwise, this election, once made, is binding and	176
irrevocable for the taxable year for which the election is made.	177
Nothing in this division shall be construed to provide for any	178
deduction or credit that would not be allowable if a nonresident	179
pass-through entity investor were to file an annual return.	180

(4) If a pass-through entity makes the election provided for	181
under division (D) of this section, the pass-through entity shall	182
be liable for any additional taxes, interest, interest penalty, or	183
penalties imposed by this chapter if the tax commissioner finds	184
that the single return does not reflect the correct tax due by the	185
pass-through entity investors covered by that return. Nothing in	186
this division shall be construed to limit or alter the liability,	187
if any, imposed on pass-through entity investors for unpaid or	188
underpaid taxes, interest, interest penalty, or penalties as a	189
result of the pass-through entity's making the election provided	190
for under division (D) of this section. For the purposes of	191
division (D) of this section, "correct tax due" means the tax that	192
would have been paid by the pass-through entity had the single	193
return been filed in a manner reflecting the commissioner's	194
findings. Nothing in division (D) of this section shall be	195
construed to make or hold a pass-through entity liable for tax	196
attributable to a pass-through entity investor's income from a	197
source other than the pass-through entity electing to file the	198
single return.	199

(E) If a husband and wife file a joint federal income tax	200
return for a taxable year, they shall file a joint return under	201
this section for that taxable year, and their liabilities are	202
joint and several, but, if the federal income tax liability of	203
either spouse is determined on a separate federal income tax	204
return, they shall file separate returns under this section.	205

If either spouse is not required to file a federal income tax	206
return and either or both are required to file a return pursuant	207
to this chapter, they may elect to file separate or joint returns,	208
and, pursuant to that election, their liabilities are separate or	209
joint and several. If a husband and wife file separate returns	210
pursuant to this chapter, each must claim the taxpayer's own	211
exemption, but not both, as authorized under section 5747.02 of	212
the Revised Code on the taxpayer's own return.	213

(F) Each return or notice required to be filed under this	214
section shall contain the signature of the taxpayer or the	215
taxpayer's duly authorized agent and of the person who prepared	216
the return for the taxpayer, and shall include the taxpayer's	217
social security number. Each return shall be verified by a	218
declaration under the penalties of perjury. The tax commissioner	219
shall prescribe the form that the signature and declaration shall	220
take.	221

(G) Each return or notice required to be filed under this	222
section shall be made and filed as required by section 5747.04 of	223
the Revised Code, on or before the fifteenth day of April of each	224
year, on forms that the tax commissioner shall prescribe, together	225
with remittance made payable to the treasurer of state in the	226
combined amount of the state and all school district income taxes	227
shown to be due on the form, unless the combined amount shown to	228
be due is one dollar or less, in which case that amount need not	229
be remitted.	230

Upon good cause shown, the commissioner may extend the period	231
for filing any notice or return required to be filed under this	232
section and may adopt rules relating to extensions. If the	233
extension results in an extension of time for the payment of any	234
state or school district income tax liability with respect to	235
which the return is filed, the taxpayer shall pay at the time the	236
tax liability is paid an amount of interest computed at the rate	237
per annum prescribed by section 5703.47 of the Revised Code on	238
that liability from the time that payment is due without extension	239
to the time of actual payment. Except as provided in section	240
5747.132 of the Revised Code, in addition to all other interest	241
charges and penalties, all taxes imposed under this chapter or	242
Chapter 5748. of the Revised Code and remaining unpaid after they	243
become due, except combined amounts due of one dollar or less,	244
bear interest at the rate per annum prescribed by section 5703.47	245
of the Revised Code until paid or until the day an assessment is	246
issued under section 5747.13 of the Revised Code, whichever occurs	247
first.	248

If the commissioner considers it necessary in order to ensure	249
the payment of the tax imposed by section 5747.02 of the Revised	250
Code or any tax imposed under Chapter 5748. of the Revised Code,	251
the commissioner may require returns and payments to be made	252
otherwise than as provided in this section.	253

To the extent that any provision in this division conflicts	254
with any provision in section 5747.026 of the Revised Code, the	255
provision in that section prevails.	256

(H) If any report, claim, statement, or other document	257
required to be filed, or any payment required to be made, within a	258
prescribed period or on or before a prescribed date under this	259
chapter is delivered after that period or that date by United	260
States mail to the agency, officer, or office with which the	261
report, claim, statement, or other document is required to be	262
filed, or to which the payment is required to be made, the date of	263
the postmark stamped on the cover in which the report, claim,	264
statement, or other document, or payment is mailed shall be deemed	265
to be the date of delivery or the date of payment.	266

If a payment is required to be made by electronic funds	267
transfer pursuant to section 5747.072 of the Revised Code, the	268
payment is considered to be made when the payment is received by	269
the treasurer of state or credited to an account designated by the	270
treasurer of state for the receipt of tax payments.	271

"The date of the postmark" means, in the event there is more	272
than one date on the cover, the earliest date imprinted on the	273
cover by the United States postal service.	274

(I) The amounts withheld by an employer pursuant to section	275
5747.06 of the Revised Code, a casino operator pursuant to section	276
5747.063 of the Revised Code, or a lottery sales agent pursuant to	277
section 5747.064 of the Revised Code shall be allowed to the	278
recipient of the compensation casino winnings, or lottery prize	279
award as credits against payment of the appropriate taxes imposed	280
on the recipient by section 5747.02 and under Chapter 5748. of the	281
Revised Code.	282

(J) If, in accordance with division (D) of this section, a	283
pass-through entity elects to file a single return and if any	284
investor is required to file the return and make the payment of	285
taxes required by this chapter on account of the investor's other	286
income that is not included in a single return filed by a	287
pass-through entity, the investor is entitled to a refundable	288
credit equal to the investor's proportionate share of the tax paid	289
by the pass-through entity on behalf of the investor. The investor	290
shall claim the credit for the investor's taxable year in which or	291
with which ends the taxable year of the pass-through entity.	292
Nothing in this chapter shall be construed to allow any credit	293
provided in this chapter to be claimed more than once. For the	294
purposes of computing any interest, penalty, or interest penalty,	295
the investor shall be deemed to have paid the refundable credit	296
provided by this division on the day that the pass-through entity	297
paid the estimated tax or the tax giving rise to the credit.	298

(K) The tax commissioner shall ensure that each return	299
required to be filed under this section includes a box that the	300
taxpayer may check to authorize a paid tax preparer who prepared	301
the return to communicate with the department of taxation about	302
matters pertaining to the return. The return or instructions	303
accompanying the return shall indicate that by checking the box	304
the taxpayer authorizes the department of taxation to contact the	305
preparer concerning questions that arise during the processing of	306
the return and authorizes the preparer only to provide the	307
department with information that is missing from the return, to	308
contact the department for information about the processing of the	309
return or the status of the taxpayer's refund or payments, and to	310
respond to notices about mathematical errors, offsets, or return	311
preparation that the taxpayer has received from the department and	312
has shown to the preparer.	313

(L) The tax commissioner shall permit individual taxpayers to	314
instruct the department of taxation to cause any refund of	315
overpaid taxes to be deposited directly into a checking account,	316
savings account, or an individual retirement account or individual	317
retirement annuity, or preexisting college savings plan or program	318
account offered by the Ohio tuition trust authority under Chapter	319
3334. of the Revised Code, as designated by the taxpayer, when the	320
taxpayer files the annual return required by this section	321
electronically.	322

(M) The tax commissioner may adopt rules to administer this	323
section.	324

Sec. 5747.64.  (A) As used in this section:

325

(1) "Law enforcement officer" means a sheriff, deputy	326
sheriff, constable, police officer of a township or joint police	327
district, marshal, deputy marshal, municipal police officer, or	328
state highway patrol trooper.	329

(2) "School" means a public or nonpublic school. "School"	330
excludes home instruction as authorized under section 3321.04 of	331
the Revised Code.	332

(3) "Public school" includes schools of a school district,	333
STEM schools established under Chapter 3326. of the Revised Code,	334
and community schools established under Chapter 3314. of the	335
Revised Code.	336

(4) "Nonpublic school" means a nonpublic school for which the	337
state board of education has issued a charter pursuant to section	338
3301.16 of the Revised Code and prescribes minimum standards under	339
division (D)(2) of section 3301.07 of the Revised Code.	340

(B) There is hereby allowed a nonrefundable credit against	341
the tax imposed by section 5747.02 of the Revised Code for a	342
taxpayer who is a law enforcement officer or retired law	343
enforcement officer and who provides safety and security services	344
in a school under section 3313.94 of the Revised Code without	345
receiving compensation. The amount of the credit equals two	346
dollars for each hour or part of an hour that the law enforcement	347
officer or retired law enforcement officer provides such services,	348
but the credit amount claimed by the officer shall not exceed five	349
hundred dollars for any taxable year, not including any amount of	350
credit carried forward from a prior year.	351

The law enforcement officer or retired law enforcement	352
officer shall claim the credit in the order required by section	353
5747.98 of the Revised Code for the taxable year in which the	354
officer provides such services. Any credit amount in excess of the	355
tax due under section 5747.02 of the Revised Code, after allowing	356
for any other credits preceding the credit in that order, may be	357
carried forward for three taxable years, but the amount of the	358
excess credit allowed in any such year shall be deducted from the	359
balance carried forward to the next year.	360

The tax commissioner may request that a law enforcement	361
officer or retired law enforcement officer claiming a credit under	362
this section furnish information as is necessary to support the	363
claim for the credit under this section, and no credit shall be	364
allowed unless the requested information is provided.	365

Sec. 5747.98.  (A) To provide a uniform procedure for	366
calculating the amount of tax due under section 5747.02 of the	367
Revised Code, a taxpayer shall claim any credits to which the	368
taxpayer is entitled in the following order:	369

(1) The retirement income credit under division (B) of	370
section 5747.055 of the Revised Code;	371

(2) The senior citizen credit under division (C) of section	372
5747.05 of the Revised Code;	373

(3) The lump sum distribution credit under division (D) of	374
section 5747.05 of the Revised Code;	375

(4) The dependent care credit under section 5747.054 of the	376
Revised Code;	377

(5) The lump sum retirement income credit under division (C)	378
of section 5747.055 of the Revised Code;	379

(6) The lump sum retirement income credit under division (D)	380
of section 5747.055 of the Revised Code;	381

(7) The lump sum retirement income credit under division (E)	382
of section 5747.055 of the Revised Code;	383

(8) The low-income credit under section 5747.056 of the	384
Revised Code;	385

(9) The credit for displaced workers who pay for job training	386
under section 5747.27 of the Revised Code;	387

(10) The campaign contribution credit under section 5747.29	388
of the Revised Code;	389

(11) The twenty-dollar personal exemption credit under	390
section 5747.022 of the Revised Code;	391

(12) The joint filing credit under division (G) of section	392
5747.05 of the Revised Code;	393

(13) The nonresident credit under division (A) of section	394
5747.05 of the Revised Code;	395

(14) The credit for a resident's out-of-state income under	396
division (B) of section 5747.05 of the Revised Code;	397

(15) The credit for employers that enter into agreements with	398
child day-care centers under section 5747.34 of the Revised Code;	399

(16) The credit for employers that reimburse employee child	400
care expenses under section 5747.36 of the Revised Code;	401

(17) The credit for adoption of a minor child under section	402
5747.37 of the Revised Code;	403

(18) The credit for purchases of lights and reflectors under	404
section 5747.38 of the Revised Code;	405

(19) The nonrefundable job retention credit under division	406
(B) of section 5747.058 of the Revised Code;	407

(20) The credit for selling alternative fuel under section	408
5747.77 of the Revised Code;	409

(21) The second credit for purchases of new manufacturing	410
machinery and equipment and the credit for using Ohio coal under	411
section 5747.31 of the Revised Code;	412

(22) The job training credit under section 5747.39 of the	413
Revised Code;	414

(23) The enterprise zone credit under section 5709.66 of the	415
Revised Code;	416

(24) The credit for the eligible costs associated with a	417
voluntary action under section 5747.32 of the Revised Code;	418

(25) The credit for employers that establish on-site child	419
day-care centers under section 5747.35 of the Revised Code;	420

(26) The ethanol plant investment credit under section	421
5747.75 of the Revised Code;	422

(27) The nonrefundable credit for law enforcement officer	423
school volunteers or retired law enforcement officer school	424
volunteers under section 5747.64 of the Revised Code;	425

(28) The credit for purchases of qualifying grape production	426
property under section 5747.28 of the Revised Code;	427

(28)(29) The small business investment credit under section	428
5747.81 of the Revised Code;	429

(29)(30) The credit for research and development and	430
technology transfer investors under section 5747.33 of the Revised	431
Code;	432

(30)(31) The enterprise zone credits under section 5709.65 of	433
the Revised Code;	434

(31)(32) The research and development credit under section	435
5747.331 of the Revised Code;	436

(32)(33) The credit for rehabilitating a historic building	437
under section 5747.76 of the Revised Code;	438

(33)(34) The refundable credit for rehabilitating a historic	439
building under section 5747.76 of the Revised Code;	440

(34)(35) The refundable jobs creation credit or job retention	441
credit under division (A) of section 5747.058 of the Revised Code;	442

(35)(36) The refundable credit for taxes paid by a qualifying	443
entity granted under section 5747.059 of the Revised Code;	444

(36)(37) The refundable credits for taxes paid by a	445
qualifying pass-through entity granted under division (J) of	446
section 5747.08 of the Revised Code;	447

(37)(38) The refundable credit under section 5747.80 of the	448
Revised Code for losses on loans made to the Ohio venture capital	449
program under sections 150.01 to 150.10 of the Revised Code;	450

(38)(39) The refundable motion picture production credit	451
under section 5747.66 of the Revised Code.;	452

(39)(40) The refundable credit for financial institution	453
taxes paid by a pass-through entity granted under section 5747.65	454
of the Revised Code.	455

(B) For any credit, except the refundable credits enumerated	456
in this section and the credit granted under division (I) of	457
section 5747.08 of the Revised Code, the amount of the credit for	458
a taxable year shall not exceed the tax due after allowing for any	459
other credit that precedes it in the order required under this	460
section. Any excess amount of a particular credit may be carried	461
forward if authorized under the section creating that credit.	462
Nothing in this chapter shall be construed to allow a taxpayer to	463
claim, directly or indirectly, a credit more than once for a	464
taxable year.	465

Section 2.  That existing sections 5747.08 and 5747.98 of the	466
Revised Code are hereby repealed.	467

Section 3. The amendment or enactment by this act of sections	468
5747.08, 5747.64, and 5747.98 of the Revised Code applies to	469
taxable years ending on or after the effective date of this act.	470

Section 4.  Section 5747.98 of the Revised Code is presented	471
in this act as a composite of the section as amended by both Am.	472
Sub. H.B. 386 and Am. Sub. H.B. 510 of the 129th General Assembly.	473
The General Assembly, applying the principle stated in division	474
(B) of section 1.52 of the Revised Code that amendments are to be	475
harmonized if reasonably capable of simultaneous operation, finds	476
that the composite is the resulting version of the section in	477
effect prior to the effective date of the section as presented in	478
this act.	479