House Bill 530 Budget Corrections & Capital Re-appropriations

Capital re-appropriations from the 2005 / 2006 capital biennium (and some originating prior). These re-appropriations total roughly $1.7 billion and include projects undertaken after the passage of the last capital bill (HB 16 of the 126 th General Assembly) that have yet to be completed. This total is not out of line with historic reappropriations. A few selected agency totals include:

Department of Administrative Services $ 75.9 million School Facilities Commission $ 351.2 million Board of Regents $ 488.3 million Department of Development $ 83.9 million Department of Natural Resources $ 112.5 million Public Works Commission $ 371.7 million Department of Rehab and Corrections $ 105.1 million Cultural Facilities Commission $ 40.9 million

New capital appropriations for the 2007 / 2008 capital biennium. As the 126 th General Assembly’s upcoming capital bill likely will not be introduced until the fall, these appropriations are necessary for the orderly continuation of various programs or are of an emergency need. These appropriations total roughly $1.045 billion and include the following:

School Facilities Commission School Building Program $ 585,000,000 Public School Building Fund $ 80,000,000

Public Works Commission Public Infrastructure (old authorization) $ 120,000,000 Public Infrastructure revolving fund (old authorization) $ 24,100,000 Clean Ohio Conservation Fund (old authorization) $ 37,500,000

Department of Development Clean Ohio Revitalization and Assistance funds $ 53,000,000 Job Ready Sites (new authorization) $ 30,000,000

Department of Natural Resources Clean Ohio Trail Fund $ 6,250,000 MARCS Equipment $ 1,000,000 Salt Fork emergency dam repairs and planning $ 5,050,000 South Bass Island TWP waterline project $ 1,500,000

Department of Agriculture Clean Ohio easement funds $ 6,250,000

Board of Regents Third Frontier Wright Capital funds (old authorization) $ 50,000,000 OhioLINK $ 3,500,000

Other included capital appropriations Rehab and Corrections $ 30,024,490 Department of Commerce (fire facility) $ 1,908,000 Expositions Commission $ 500,000 Ohio Veterans Home $ 552,500 Capitol Square Review and Advisory Board $ 1,610,000 Department of Youth Service (rape prevention) $ 1,750,000 Department of Mental Health $ 5,500,000

Budget corrections and related provisions. Three letter designations prior to an LSC amendment number indicate the appropriate agency area to which the amendment affects or originates. • ADJ 01C: (LSC RB 0015) Federal revenue in the amount of $103,981 was deposited into fund 536 Camp Perry Clubhouse. The money should have been deposited in the Department of Health fund 392. The amendment moves the money to the appropriate fund. • (LSC RB 0131) Modifies the language included in HB 66 to state that all payments made through the National Guard Death Benefits fund are not subject to Ohio income taxes. This would include life insurance premium reimbursements. • (LSC RB 0178-3) Appropriates $1,500 in new GRF for the Ohio National Guard to produce commemorative medals honoring those who have previously served in the Ohio National Guard. • AFC 01C: (LSC RB 0002) Corrects HB 66 capital reappropriation language that moved $50,000 between Mid Ohio Valley Players and the Becky Thatcher showboat. (no new funds) • (LSC RB 0298-2) The amendment transfers the capital appropriations for the Friendly Inn Settlement House and the Merrick House from the Cultural Facilities Commission to Cleveland State University. (no new funds) • (LSC RB 0205) The amendment transfers the capital appropriations for the Cleveland Institute of Art from the Cultural Facilities Commission to Cleveland State University. (no new funds) • (LSC RB 0187) Redirects a previous capital appropriation of $1 million for the Robins Theater in Trumbull county to two other Trumbull county projects: $975,000 for the Packard Music Hall and $25,000 for the Mosquito Lake state park lodge feasibility study. (no new funds) • AFC 02C (LSC RB 0185-1) Redirect a previous capital appropriation of $50,000 for Goll Woods Homestead from the Cultural Facilities Commission to Department of Natural Resources. (no new funds) • (LSC RB 0189) Redirects a previous capital appropriation of $40,000 for the Madison county Historical Schoolhouse to the Armory Youth Center also in Madison county. (no new funds) • (LSC RB 0151) Modifies an existing capital reappropriation of $1 million for the Wood County Center for Agriculture by directing up to $300,000 for a building renovation for the OSU extension office agriculture business enhancement center. (no new funds) • AGE 01C: (LSC RB 0051-2) The amendment extends criminal background and records checks currently in place for PASSPORT to other areas including the office of State Long Term Care Ombudsperson, any community based long term care staff providing direct care or transportation services for the elderly. • AGE 05C: (LSC RB 0220) Corrects the language allowing OBM to transfer Home First funding from JFS to Department of Aging. • AGE 06C: (LSC RB 0049-1) Modifies the language allowing transfers from JFS to the Department of Aging with respect to the assisted living waiver by making the GRF transfers of certified amounts, not estimates. • AGR 03C: (LSC RB 0176-1) Changes the composition of Ohio Farmland Preservation Advisory Board by replacing the member representing the natural resources conservation service with a representative from soil and water conservation. • AUD 01C: (LSC RB 0212-1) This item will provide the Auditor’s office with necessary GRF ($320,000 in FY ’06 and $180,000 in FY ’07) to retool computer systems dealing with warrant writing programs such as billing. Current systems are main frame based and are failing. • AUD 02C: (LSC RB 0132) Increases a non-GRF appropriation authority in Public Audit Expense Intra-Agency fund by $2.7 million to support a greater number of audits of school districts, Medicaid and BWC investments. • AUD 03C: (LSC RB 0133) Increases a non-GRF appropriation authority in training programs by $50,000 for costs associated with training local entities due to implementation of GASB 34 accounting standards. • BOR 04C: (LSC RB 0054) The amendment brings the investment authority for state community colleges in line with the existing authority of the state’s 4-year colleges and universities. • BOR 05C: (LSC RB 0137) Adds $1,003 in each fiscal year in GRF funding to the Capital Component line item due to an error in the debt service calculation. • BOR 06C: (LSC RB 0134) Provides clarification of program guidelines for the HB 66 Early College High Schools program that is jointly funded from earmarks in the Department of Education and the Board of Regents. The language allows the 2 agencies to adopt program guidelines by rule. • BOR 07C: (LSC RB 0014) Changes the name of an earmark from HB 66 at Bowling Green State University as it has changed its name from the Center for Policy Analysis to the Center for Regional Development. • BOR 08C: (LSC RB 0135) The amendment inserts language that allows the Director of the Office of Budget and Management to transfer funds, and increase appropriation authority as needed for shortfalls in the Ohio Instructional Grants program (OIG) that provides scholarships to students that meet certain eligibility requirements. • (LSC RB 0263) Permits the Ohio Judicial Center to serve alcohol at events or receptions on its premises through a modified D permit that also modifies the population quota restrictions. • (LSC RB 0202-2) Creates a new (F-7) liquor permit to allow for the sale of beer and other liquor for no more than eight consecutive days at an event sanctioned by a nationally recognized golf organization. • DAS 01C: (LSC RB 0013-3) The amendment authorizes DAS to institute charges for 2007 Central Service Agency (CSA) fund CAVU. The language would require the department to return to the Controlling Board if it seeks to modify the initial fee structure that is adopted pursuant to this amendment. • DAS 04C: (LSC RB 0056) The amendment replaces the Director of DAS as a member of the Ohio business gateway steering committee with the Director of the Office of Information Technology. • DAS 07C: (LSC RB 0118-1) Memorialize DAS, DOH, EPA and Agriculture to enter into a MOU concerning co-locating labs on the Agriculture campus in Reynoldsburg and makes other provisions concerning its operation. • (LSC RB 0295) The amendment provides permissive authority to a county human resources manager to adjust the pay period (not the amount) for the county clerks and other municipal court employees such as bailiffs to receive pay bi-weekly instead of semi-monthly. • DAS 09C: (LSC RB 0117-1) Provides a mechanism for the release of escrowed funds of a contractor with a public improvement contract if a contractor has not claimed them in a reasonable period of time and credits them to the state architects fund. • DAS 12C: (LSC RB 0109-2) Makes additional changes to the responsibilities of the governor’s residence advisory committee and adds the mayor of Bexley and a representative of the Franklin Park Conservatory Joint Recreation District as members of the committee. • DEV 01C: (LSC RB 0121) Increases transfer to the Urban Redevelopment Loans Fund for existing obligations from the previous fiscal year for existing obligations. • DEV 02C: (LSC RB 0142) The amendment modifies the controlling board requirements for companies participating in the EDGE program. Removes MDFAB from the process and lets the Development Director with controlling board approval consent to applications from surety bond companies in order to expedite the funds disbursement for one fiscal year at a time. • (LSC RB 0224) Modification to Issue 1 implementation language restricting who may serve on the Third Frontier Commission or the Third Frontier Advisory Board. • (LSC RB 0218) Modification to HB 66 language and funding creating a local economic development coordinator to be hired in Crawford County to work with adjacent counties. The amendment states that the person who is hired by a multi-county entity is not an employee of Crawford County. • (LSC RB 0293) The amendment changes the maximum that can be charged for a documentation handling fee. • DHS 03C: (LSC RB 0173) HB 66 created a non-GRF fund for sharing forfeiture and contraband monies. The amendment would separate that fund into 2 distinct funds for accounting purposes. • DHS 05C: (LSC RB 0257-1) The amendment eliminates the current practice of optional display of an Ohioan’s social security number on a drivers license and mandates that social security numbers can not be on an Ohio drivers license. • (LSC RB 0192) Includes language to allow a county that did not previously combine their community mental health board and alcohol and drug addiction services boards, to submit by 7/1/07 a report on the feasibility of combining their operations into a single board. • DMR 04C: (LSC RB 0108-2) The amendment allows DMR to transfer the non-federal share of Targeted Case Management payments to JFS through an interagency agreement. The amendment provides direction on how the local share of TCM costs should be collected from the CBMR/DDs. • DMR 05C: (LSC RB 0050) HB 66 transferred $4,100 to DMR budget lines from revenue from oil and gas wells on DMR properties. The money should have been placed in the GRF. The amendment transfers the funds accordingly. • DNR 02C: (LSC RB 0076) Seed money of $20,000 non-GRF is provided for the newly created fund 227 (Parks Capital Expenses.) The money will be transferred from another ODNR non GRF source. • DNR 03C: (LSC RB 0016) Increases GRF appropriations ($315,000 for FY ’06 and $365,000 for FY ’07) for the Division of Wildlife at ODNR to fund provisions in HB 66 dealing with direct and indirect central support charges. • DOH 01C: (LSC RB 0041) Clarifies the free clinic language included in HB 66. The language required an 80 percent reimbursement of medical liability insurance premiums. The amendment adds the words “up to” to stay within the money available. • DOH 02C: (LSC RB 0116) The amendment standardizes the submission dates to the Treasurer of State from local governments for vital statistics such as birth records, filings for divorce etc. The dates currently vary. • DOT 02C: (LSC RB 0123) Clarifications to the operation of the State Infrastructure Bond (SIB) program revenue repayment provisions, to clarify that the state issues the bonds and local entities repay the loans to SIB. • (LSC RB 0148) This amendment makes a technical correction to clarify that only the fine money from vehicle weight violations on specific township roads and bridges is paid to the county treasury to be used for highway purposes. • DOT 03C: (LSC RB 0125-2) The amendment adds townships to the list of entities, such as cities and counties, who may use gas tax revenues to repay State Infrastructure Bond (SIB) loans. Language also states that the proceeds from the HB 87 gas rate change cannot be used to pay back loans for previously existing projects. • DYS 01C: (LSC RB 0122) The amendment eliminates a provision requiring one member of the DYS Release Authority Bureau to have a juris doctorate degree. The board still has extensive legal support through staff and the Attorney General’s office. • (LSC RB 0171-1) Extends the threshold for school buildings in a district to qualify for the school facilities Exceptional Needs program from the 50 th percentile to the 75 th percentile of property wealth. The Ohio School Facilities Commission is approaching the completion of all projects that qualify for the exceptional needs program at the 50 th percentile. • EDU 02C: (LSC RB 0030) Clarifies that school districts can not count students who graduated from a nonpublic high school in their ADM counts. There are students who have already graduated who are trying to re-enroll in the public system in order to participate in the Post Secondary Enrollment Option Program. • (LSC RB 0195) Amend ORC 3317.03 to clarify that there is no state moratorium on early graduation in local school districts. With the inclusion of the second ADM count, there was a concern that school districts would prohibit students from graduating early in order to keep students enrolled for the second ADM count in February. • EDU 06C: (LSC RB 0029-1) Specifies that school districts receiving payment for all-day kindergarten also may allocate other poverty-based assistance components, including academic intervention payments, for all-day kindergarten. This is clean up language from HB 66 and harmonizes the building blocks requirements with what DPIA used to be used for. • EDU 09C: (LSC RB 0021-1) Makes community school ADM for funding consistent with ADM used for funding in traditional public schools. Under current law, traditional public schools have various situations when they cannot count a student in the ADM count. This amendment brings community schools in line with traditional schools on when they can and cannot count a student in their ADM count. • (LSC RB 0236) Clarifies the Autism Scholarship Program for the purposes of determining what children qualify for inclusion in the program, that a form of autism known as Pervasive Developmental Disability Not Otherwise Specified (PDD-NOS) does qualify a child for the Autism Scholarship Program. • EDU 10C: (LSC RB 0022) Clarifies that the existing requirement for entities approved to sponsor community schools, on or after June 30, 2005, to have a record of financial responsibility and successful implementation of educational programs applies to federally tax-exempt entities. Also prohibits a community school that has a federal tax-exempt status from sponsoring another community school. This amendment brings the 501c3 organizations that sponsor community schools under the same financial responsibility requirements that traditional sponsors have. • (LSC RB 0180-1) The amendment re-enacts language from HB 66 conference committee that allows for a voter approved local property levy that would have growth capabilities. Language approved by the conference committee had mechanical errors in the way the calculation was computed. This language corrects those deficiencies. • EDU 15C: (LSC RB 0031-2) Clarifies that a contract between a sponsor and the governing authority of a new community school must be adopted by March 15 th in each year and must be signed by May 15 th in each year. Also requires the governing authority to notify the department of education when the contract is signed. • (LSC RB 0225-1) The amendment extends the dates associated with the work of the School Employees Health Care board including the target date for report from the board’s consultant and the deadline for the Board to issue its report to the legislature. This amendment changes the due date of the final report to December 1, 2006. • (LSC RB 0154) Adjusts existing appropriations from HB 66 in the Department of Education line item 200-421, Alternative Education programs, to direct funds to the Center for Learning Excellence in the amount of $247,000 in each fiscal year. (no new funds) • EDU 20C: (LSC RB 0032) The amendment eliminates outdated references in the revised code to LOEO. • EDU 21C: (LSC RB 0035-1) Eliminates the requirement in HB 66 that the Department of Education must collect reimbursements from a parent or student if the student does not pass a PSEO course. The amendment states that the home district will instead be responsible for those collections. • (LSC RB 0284-1) Repeals certain fall and spring reading and math assessments. Requires the state board to adopt standards and applicable sanctions. These provisions are delayed until the 2007 / 2008 school year. • (LSC RB 0286) Allows those entering kindergarten to be eligible for the Educational Choice Scholarship program where the resident district is three years in academic emergency and has an intra-district open enrollment policy. • EDU 23C: (LSC RB 0024-1) Requires the Department of Education and Department of Taxation to certify to each other information necessary to implement the provisions in HB 66 dealing with gap aid phase out payments. • EDU 24C: (LSC RB 0019) The amendment deletes outdated references in the ORC for programs that are no longer funded with state funds and should be removed to avoid confusion. • EDU 25C: (LSC RB 0020) Special education tuition law changes dealing with tuition paid by one district to another be paid according to Special Education Law which generally requires a district of residence to bear the cost. Provides a mechanism for a juvenile court to change the district required to pay the cost of educating the child if guardianship of the child changes. Currently, if the parents move the student’s home district needs to change to reflect the parents move. Under current law, only the juvenile court can change the student’s district of residence. This change will allow ODE to make the district of residency change. This change is at the request of the juvenile court judges. • (LSC RB 0285) The amendment includes buildings in academic watch in the Educational Choice Scholarship Program. Currently academic emergency is the threshold for a building to be included. • EDU 28C: (LSC RB 0177-2) Includes language dealing with when to exclude tangible and telephone property tax valuation from the tax base when considering net indebtedness for districts seeking special needs designation. Also modifies the timelines associated with review by the tax commissioner and the superintendent. • EDU 30C: (LSC RB 0256) Requires local school districts as well as non public schools and community schools to offer breakfast and lunch programs in their schools if more than 20 percent of the students attending that school are eligible under federal guidelines for free breakfasts and lunches. The current percentage is 33 percent. The amendment also expands the programs to state mandated summer intervention programs. Certain schools would have an opt-out procedure. • EPA 02C: (LSC RB 0039) This amendment would clarify the obligation of solid waste transfer stations to collect the applicable solid waste fee prior to waste being transported for disposal at a facility inside or outside of Ohio. • EPA 03C: (LSC RB 0065) Language clarifies that the U.S. Army Corp. of Engineers is not required to pay fees associated with section 401 water quality certification. • INS 01C: (LSC RB 0241-2) Makes modifications to the collection and assessment of the premiums tax including implementation of a 3 year statute of limitations for any claims against the tax. The amendment also specifies the order in which tax credits are to be claimed if more than one is claimed at the same time. • INS 02C: (LSC RB 0222-1) HB 66 eliminated the requirement that an insurance company doing business in this state obtain a certificate of compliance from the Superintendent of Insurance prior to the company advertising. HB 66 mistakenly missed one section that this amendment now cleans up. • (LSC RB 0141) Corrects the GRF line item totals in Department of Job and Family Services. The total GRF is correct but the state and federal totals are incorrect. • JFS 04C: (LSC RB 0007-1) HB 66 created an Ohio income tax return check off fund for the Injured Military Relief Fund. This amendment provides appropriation authority so that those funds can begin to be distributed as intended. • JFS 05C: (LSC RB 0008) The amendment directs JFS to use, for accounting purposes, existing funds to differentiate between state and federal dollars that are being used for supplemental funds for the children’s hospitals inpatient update as directed by HB 66. • JFS 06C: (LSC RB 0009) The amendment directs JFS to use, for accounting purposes, existing funds to differentiate monies being used for implementation of ABD managed care as directed by HB 66. • JFS 07C: (LSC RB 0052) This amendment consolidates money earmarked for Disability Medical Assistance into one JFS line item, per the recommendation of the Disability Medical Assistance Council. • JFS 08C: (LSC RB 0104) As operational authority for PACE transfers from JFS to Department of Aging, this amendment allows JFS to continue paying PACE providers while the department of Aging refines its administrative procedures. • JFS 09C: (LSC RB 0143) For accounting purposes, the amendment separates drug rebates and other recoveries into state and federal shares for better tracking. The state share of drug rebates and these other refunds and recoveries will continue to be deposited into fund 5P5. The federal share will be deposited into fund 3F0. • JFS 11C: (LSC RB 0010) Extends a HB 66 earmark for FY ’06 to FY ’07 for the child support incentive for state administrative costs pertaining to child support, per an agreement with the county Child Support Enforcement Agencies. • JFS 12C: (LSC RB 0102) For accounting purposes, this amendment allows JFS to split state and federal monies into existing funds for non-federal share of Medicaid expenses paid to a school district. This language allows JFS to deposit the state funds into Fund 5C9 and allows JFS to deposit the federal share into fund 3F0. • JFS 15C: (LSC RB 0047) HB 66 included language providing JFS more time (from two to five years) to recover overpayments to providers. Currently HB 66 allows JFS five years to collect overpayments. This provision requires JFS to notify providers of the overpayment within five years, but does not provide any limitation on time to collect the overpayment, consistent with the intent of the HB 66 language. • JFS 16C: (LSC RB 0053-1) Moves the costs for qualified mental retardation professionals, program directors and rehabilitation supervisors from the direct care cost center to the ancillary and support cost center of the nursing home formula. • JFS 17C: (LSC RB 0046) The nursing facility formula should exclude nursing facilities whose “cost per case mix unit” is outside one standard deviation from the mean from the price calculation, not “direct care costs”. • JFS 18C: (LSC RB 0045) Includes a technical change in the nursing facility reimbursement sections where a reference to fiscal year 2007 should be changed to fiscal year 2006. • JFS 19C: (LSC RB 0044) Adjusts the 2007 nursing facility reimbursement rate to reflect growth in price between fiscal year 2005 and fiscal year 2007. This adjustment brought forward by the department was built into the costs of HB 66 and does not reflect a rate increase. • JFS 20C: (LSC RB 0043) The amendment removes legacy language relating to increasing NF rates. With the transition to a pricing based formula, this component no longer applies to NFs. This section still applies to ICFsMR. • JFS 22C: (LSC RB 0012) Removes the reference to JFS auditing cost reports. With the new nursing facility price model in place, auditing the cost reports will have less significance. This provides for additional auditing. • (LSC RB 0230-2) Adds seasonal entertainment or amusement establishments with 1,000 plus employees to the existing exemptions in the ORC requiring individual work permits for summer help of 16-18 year olds. • JFS 28C: (LSC RB 0266-2) The amendment permits more flexibility in the ICF/MR pilot program language from HB 66. The language was unanimously agreed to by all interested parties sitting on the ICF/MR waiver council. • JFS 31C-1: (LSC RB 0278-1) Modifies the language from HB 66. The amendment creates a grant program for FY ‘06 and FY ‘07 in the Department of Job and Family Services with state only GRF (transferred from Medicaid 525) to provide payments for previously uncompensated capital costs for projects that were underway at the time of the budget for nursing facilities. • MHC 01C: (LSC RB 0040-1) The current statute requires state regulations to be consistent with fed HUD restrictions, which are not yet in place. This allows for state regulations in absence of HUD regulations and then requires state regulations to be amended to be consistent with federal HUD regulations within 180 days. • OBM 05C: (LSC RB 0005-2) The amendment allows a cash transfer of $1.5 million from Children’s Trust Fund in FY ‘07 to the Partnership for Success fund – Family and Children First Initiative. HB 66 only made provisions for a $1.5 million in FY ‘06 and eliminates remaining balance transfer language for FY ‘06. • OBM 06C: (LSC RB 0055-1) With respect to family and children service coordination meetings, the language clarifies that coordination meetings conducted prior to out of home placements are required only for families who are already receiving service coordination services, eliminating unnecessary services. • OBM 08C: (LSC RB 0120-2) Pursuant to the report of the non-GRF board consolidation study, the amendment contains the following provisions. Consolidates the non-GRF licensing boards into the Department of Commerce starting July 1, 2007 and keeps each entity as a separate board or commission through FY ‘07 and makes the necessary appropriations and statutory changes. • OSB 01C: (LSC RB 0200) Eliminates small custodial accounts currently held by the Treasurer of State that arise from parents with children attending the School for the Blind or the School for the Deaf. The amendment authorizes the superintendent of each school to instead hold those funds locally. • (LSC RB 0197) The amendment modifies the statute that deals with guide dogs, renaming them assistance dogs. The amendment also gives assistance dogs in training the same rights and building access as certified assistance dogs. • OVH 01C: (LSC RB 0139-2) Makes supplemental GRF appropriations for the Ohio Veterans Home ($1.65 million in FY ‘06 and $1.65 million in FY ‘07) and allows the director of the Office of Budget and Management to transfer additional funds from within the operating budget to address fiscal and management needs. Additionally, a progress report to governor and legislative leaders 30 days after the close of each fiscal quarter is required. • PUB 01C: (LSC RB 0105-5) Makes changes to the indigent application fee enacted during the budget that addresses jurisdictional issues when cases transfer between courts. The amendment specifies when a court is required, and when prohibited, from assessing fees and makes other reporting changes. • (LSC RB 0179-1) The amendment removes language from the Revised Code that was invalidated in a recent court decision. The language being removed, in general, exempted attorneys from the statutory definition of “public employees,” and, therefore, precluded a state-employed attorney from being a member of a collective bargaining unit. • PUB 02C: (LSC RB 0113-1) Increases disbursements to legal aid societies from legal aid funds to monthly from HB 66 directed bi-annual and redirects interest earnings on the fund. • PUC 02C: (LSC RB 0280-2) The amendment turns an existing nonrefundable credit under the corporate franchise tax into a refundable credit as the corporate franchise tax phases. This is to fund the federally mandated Telecommunications Relay Service (TRS) that provides telecommunication services for the hearing impaired for tax years 2006, 2007 and 2008. • (LSC RB 0149-2) The amendment modifies language that will authorize the daily journals of the House and Senate to be published in electronic format. • SPA 01C: (LSC RB 0075) At the end of FY ‘05 $5,850 was mistakenly deposited into the GRF instead of a non GRF fund. The amendment reverses the transfer and places the $5,850 into a non GRF fund. • (LSC RB 0147-2) Permissive language for a regional arts and cultural district in a county that exceeds a designated population threshold of 1.2 million as of the 2000 census to put before the voters of that county an additional cigarette excise tax of up to $.30 per pack in order to assist in funding of arts and cultural activities within that county. • (LSC RB 0210) The amendment allows a school district to exempt from school district income taxes, military pay and allowances received by active duty military personnel stationed outside of Ohio. • (LSC RB 0228-1) The amendment revises the successor liability laws requiring all taxes due within 15 days of a sale of business. This amendment will create a 45 day period for filing of appropriate forms and the settlement of any taxes due. • (LSC RB 0279) Includes permissive authority for any board of county commissioners to put before the voters of that county, a property tax levy to support science and natural history related facilities and allows those facilities to continue to charge county residents for admission. • TAX 01C: (LSC RB 0077) Clarifies the language in HB 66 that deals with what levies are eligible for replacement payments to school districts and local governments, so that it is consistent with the guidance and intent of HB 66. Without this language, some levies that are intended to be reimbursed would not be eligible for reimbursements. • (LSC RB 0276-1) The amendment modifies current law to allow a county, township and other jurisdictions to distribute money to a taxing entity in which the TIF exempted property is located and allows for this distribution regardless of the date a resolution was adopted that prompted the establishment of the account. • (LSC RB 0062) This amendment corrects a provision in HB 66 to specify that the prohibition against using TIF funds for police and fire equipment applies only to incentive district TIFs created on or after the effective date of the amendment. • TAX 02C: (LSC RB 0079) Eliminates an erroneous reference to November in the replacement levy sections for school districts. The month in question should be October. • TAX 03C: (LSC RB 0078) This amendment clarifies the distribution percentages of funds to local governments and schools for reimbursement payments. Schools and local governments operate on calendar years. State government operates on fiscal years, therefore the payments need to be harmonized. No substantive changes to amounts. • TAX 05C (LSC RB 0081) Clarifies that certain deductions in computing taxable gross receipts under the CAT are deductible only to the extent the deductible amount would have been a taxable gross receipt. • TAX 06C (LSC RB 0082) In HB 66, some of the tax sections use the term “foreign corporation” interchangeably to apply to non US companies as well as non Ohio companies. Secondly, the amendment addresses the term corporation which in some instances can mean a pass-through entity which is not defined as a true C-corp. The amendment addresses this confusion with new terminology. • TAX 07C (LSC RB 0083) The amendment clarifies that if the units of a multi-entity company are reimbursing each other for CAT liability, those payments are not taxable under the CAT. This basically excludes intercompany tax payment reimbursements from themselves being taxable. • TAX 09C (LSC RB 0085) Changes erroneous references to the term total “sales” to total “gross receipts.” • TAX 10C (LSC RB 0086) The amendment changes the time consuming filing process for consolidated elected taxpayers to a notification and declaration of intent with further review by the tax department for efficiency purposes. • TAX 11C (LSC RB 0087) This amendment would delete the phrase “at the time of filing the initial registration” from the statute in order to make it clear that the election of a group to form a consolidated elected taxpayer can be made at any time. • TAX 12C (LSC RB 0088) Technical change to statute replacing the phrase “the first $ 1 million dollars” with “$1 million or less.” • TAX 13C (LSC RB 0089) Eliminates the requirement that businesses submit a few outdated and redundant pieces of information to the tax commissioner and makes the submission of those items necessary only if requested by the tax commissioner. • TAX 14C (LSC RB 0090) Currently, the minimum CAT payment of $150 is only reduced to $75 for taxpayers filing for a period less than a full year. The amendment clarifies confusing language associated with when it is reduced to $75. • TAX 15C (LSC RB 0091) In cases of a tax dispute the statute currently only allows for a “final assessment” by the tax commissioner, which would seem to mean the entity owes the state. The amendment would change that statute to allow for a “final determination,” which would allow for the state to owe the entity if appropriate. • TAX 16C (LSC RB 0092) The amendment eliminates additional excise taxes from the gross receipts CAT base. In HB 66 several “tax on tax” issues were addressed. This eliminates all instances where a taxpayer is collecting tax on behalf of another taxing authority. • TAX 17C (CAT): (LSC RB 0093) Includes technical changes to code sections where cross references, lettering and numbering of some sections are incorrect. • (LSC RB 0060-1) The amendment allows, for a period of one year, an opportunity to re-file a tax exemption for church property for churches that have merged their operations, if their tax exempt status was disrupted due to improper or incomplete filings. • (LSC RB 0268) Allows a board of county commissioners to create a mechanism to return up to 75 percent of a county piggy back sales tax generated at the site of a major economic development opportunity or impact facility to that site. The amendment has several criteria that need to be met in order for a county to proceed with this mechanism. • TAX 18C: (LSC RB 0094) With the adoption of language in HB 66 that tightened controls on the sale of tobacco via the Internet, the bill inadvertently prevents some cigarette wholesalers from receiving non MSA brands from out of state and then transporting them to other states for sale. This amendment creates a separate licensing procedure to license sales to wholesalers for shipment to states other than Ohio. • (LSC RB 0211) Clarifies that a county may use general fund money for the functions and operations of a countywide emergency management agency including a countywide communications system. • (LSC RB 0186-2) Modifies language from HB 66 dealing with the procedures and timelines whereby the attorney general, through a competitive process and with controlling board approval, can sell certified state debt to a third party. • (LSC RB 0126) Working with the Columbus school board members and their representatives, this amendment modifies language in the code that grants property tax exemptions for professional sports facilities on land leased from the state or a state agency with a school district’s consent. (Columbus Crew facility) • (LSC RB 0127-1) Modifies the definitions of ownership for trusts formed in Ohio. Makes changes to the apportionment of certain investment income within a trust by allowing apportionment rather than allocation methodology in certain circumstances. • TAX 19C: (LSC RB 0066) The amendment brings consistency to trust apportionment rules for determining tax issues when a closely held business is dissolved. Currently the rules for when that business is held by a trust are different from a business held by a person or held by an estate. • (LSC RB 0175) Amendment deals with language from HB 66 regarding the tax treatment of irrevocable trusts created prior to 1972 when the Ohio income tax was established. The language permits those trusts to elect tax payment under either the CAT or the income tax. • (LSC RB 0174-2) Includes language authorizing any former or current property owner to re- file an application for a property tax exemption for years 2001 through 2004 if that party had an exemption application dismissed pursuant to rulings in Cleveland Clinic vs. Tax Commissioner Wilkins. • TAX 20C: (LSC RB 0067) Includes language clarifying HB 66 provisions that prohibited a taxpayer from claiming both a credit for income taxes paid to another state and a deduction of those same taxes. • TAX 21C: (LSC RB 0068) Clarifies the provisions in HB 66 that eliminated the income tax liability for taxpayers with Ohio taxable income below $10,000. The amendment makes it clear this applies not only to those filing singly, but also married filing jointly and separately etc. • TAX 22C: (LSC RB 0069) The amendment modifies a HB 66 provision that allowed school districts to impose a new form of a school district income tax that eliminates certain types of income from its base. This amendment states that a district can not impose both the new option as well as the original variation simultaneously. • (LSC RB 0215-1) The amendment modifies the authority of certain presidents of a board of township trustees to administer the oath of office to a person representing the township on a library board. • TAX 24C: (LSC RB 0071) The amendment eliminates from a school districts and local governments net indebtedness calculation, repayments from the state to the school district or local government for the phase out of Tangible Personal Property tax. The same method was used during electric deregulation where those repayments were also excluded. If these were not excluded the school district and local government could find themselves artificially exceeding the state’s net indebtedness cap. • (LSC RB 0251) The amendment modifies the language dealing with community reinvestment areas to say that if a developer fails to timely file paperwork for a property owner in order to qualify for a real property tax exemption, once the proper paperwork is filed the exemption can be granted for the remainder of the exemption period. • TAX 25C: (LSC RB 0072) This amendment would clearly require that the payment to districts pursuant to the phase-out of Tangible Personal Property tax be incorporated into new fixed-rate levy estimates. • TAX 26C: (LSC RB 0073) This amendment would add the necessary cross-references for the phase-out of the TPP tax and thus create parallel treatment with how rate-setting was adjusted for the electric and gas deregulation phase-out with dealing with fixed sum levies. • TAX 27C: (LSC RB 0074) During the phase out of non-general business Tangible Personal Property tax, leased back property was intended to be included as “taxable property” throughout the period that the tax was phasing out. This clarifies confusing language in HB 66. • (LSC RB 0129) Includes a technical correction to 5739.026 which should have been removed in HB 66 conference committee when other related sections were removed but was mistakenly left in. The section deals with the effective date of county sales and use tax levies. • TAX 29C: (LSC RB 0100) This amendment corrects a technical oversight in that certain sections of the tax code are still requiring an entity that leases property to an Interexchange company (IXC) to pay taxes as if it were a utility which is not longer valid as IXC’s are no longer taxed as utilities. The amendment addresses this issue. • (LSC RB 0299-1) The amendment clarifies the revised code with respect to the manufacturers exemption for tangible personal property purchased and used by certain dry cleaning and laundry industries in regards to the state sales and use tax. • TAX 30C: (LSC RB 0099) This amendment would correct deficiencies in the calculation of school district payments that are to be made during late 2006 with respect to deregulation. There are technical errors in the calculation that prevent it from working as intended. • TAX 31C: (LSC RB 0098-2) HB 66 contained a provision that required the add back of tax exemptions exempted values to the charge off calculation. The language has mechanical errors that need to be corrected. • TAX 32C: (LSC RB 0097-3) HB 66 contained provisions designed to protect certain types of levies and the organizations they support from losing anticipated tax revenue due to the proliferation of incentive district or “area-wide” Tax Increment Financing (TIF). This change listed six types of levies and this amendment adds several additional levies to that list of protected special levies. Portions of the original TIF language caused confusing implementation language, which would also be addressed in this amendment. • TAX 35C: (LSC RB 0221) The amendment formalizes the process by which Ohio taxpayers claim and file a tax credit certificate issued by the Department of Development with their Ohio income tax return. • TAX 36C: (LSC RB 0261) This amendment updates the Ohio Tax code due to the passage of the federal Katrina Relief Act of 2005 and the federal Energy Act of 2005. Without this amendment those provisions that are linked to Ohio’s tax code would not flow through. • VET 01C: (LSC RB 0003) The amendment corrects a drafting error in HB 66 for the AMVETS earmark that was mistakenly inserted in the middle of another earmark.