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Redbook Ohio Department of Taxation Redbook LBO Analysis of Executive Budget Proposal Ohio Department of Taxation Philip A. Cummins, Senior Economist February 2021 TABLE OF CONTENTS Quick look... .......................................................................................................................... 1 Highlights of proposed changes to tax law ............................................................................. 2 Expansion of the Job Creation Tax Credit ....................................................................................... 2 Property tax exemption .................................................................................................................. 2 Estate tax......................................................................................................................................... 2 TAX budget overview ............................................................................................................ 3 Agency overview ............................................................................................................................. 3 Appropriation summary .................................................................................................................. 4 Staffing levels .................................................................................................................................. 4 Analysis of FY 2022-FY 2023 budget proposal ......................................................................... 6 Department of Taxation .................................................................................................................. 6 Introduction ............................................................................................................................... 6 Category 1: Tax Administration ................................................................................................. 7 C1:1: Operating Expenses (ALI 110321) .............................................................................. 7 C1:2: Tobacco Settlement Enforcement (ALI 110404) ....................................................... 8 C1:3: CAT Administration (ALI 110628) .............................................................................. 8 C1:4: Local Tax Administration (ALI 110607) ...................................................................... 8 C1:5: Motor Vehicle Audit Administration (ALI 110608) .................................................... 8 C1:6: School District Income Tax Administration (ALI 110609) .......................................... 9 C1:7: International Registration Plan Administration (ALI 110616) ................................... 9 C1:8: Tire Tax Administration (ALI 110610) ........................................................................ 9 C1:9: Wireless 9-1-1 Administration (ALI 110639) ........................................................... 10 C1:10: Casino Tax Administration (ALI 110637) ............................................................... 10 C1:11: Municipal Income Tax Administration (ALI 110605) ............................................. 10 C1:12: Kilowatt Hour Tax Administration (ALI 110618) .................................................... 10 C1:13: Petroleum Activity Tax Administration (ALI 110643) ............................................ 11 C1:14: Motor Fuel Tax Administration (ALI 110622) ........................................................ 11 C1:15: Property Tax Administration (ALI 110623) ............................................................ 11 C1:16: Cigarette Tax Enforcement (ALI 110614) .............................................................. 12 C1:17: Local Excise Tax Administration (ALI 110615) ....................................................... 12 Category 2: Revenue Distribution ............................................................................................ 12 C2:1: Tax Refunds (ALI 110635) ........................................................................................ 13 C2:2: Vendor’s License Application (ALI 110631) ............................................................. 13 C2:3: Tax Distributions (ALI 110611) ................................................................................. 13 C2:4: Miscellaneous Income Tax Receipts (ALI 110612)................................................... 13 State Revenue Distributions (RDF) ....................................................................................... 15 Attachments: Catalog of Budget Line Items (COBLI) for TAX Appropriation Spreadsheet for TAX Catalog of Budget Line Items (COBLI) for RDF Appropriation Spreadsheet for RDF LBO Redbook Ohio Department of Taxation Quick look... The Department of Taxation (TAX) administers and enforces most state and locally levied taxes. It administers state taxes, except on insurance, spirituous liquor, and motor vehicle licenses. It determines amounts of various revenue distributions to local governments. The Tax Commissioner heads the Department, and is appointed by the Governor. TAX is projecting a staff of 870 full-time equivalent employees in the upcoming biennium. About 94% of the funds recommended for TAX are appropriated under the Fiduciary Fund Group, mostly for refunds of taxes paid in excess of amounts owed. TAX’s administrative expenses, about 6% of its total budget, are funded from the GRF (44%) and various non-GRF funds (56%). Revenues to these non-GRF funds are from shares of receipts from taxes administered by TAX, fees for services provided, and transfers. FY 2020 FY 2021 FY 2022 FY 2023 Fund Group Actual Estimate Introduced Introduced General Revenue $56,946,735 $55,345,555 $56,391,613 $56,655,556 Dedicated Purpose $58,039,734 $65,447,514 $71,334,422 $71,334,422 Fiduciary $2,439,821,695 $2,180,149,300 $2,180,149,300 $2,180,149,300 Holding Account $5,000 $25,500 $25,500 $25,500 Total $2,554,813,163 $2,300,967,869 $2,307,900,835 $2,308,164,778 % change -- -9.9% 0.3% 0.0% GRF % change -- -2.8% 1.9% 0.5% Chart 1: TAX Budget by Fund Group Chart 2: TAX Budget by Expense Category FY 2022-FY 2023 Biennium FY 2022-FY 2023 Biennium Personal GRF 2.4% Services 4.1% Dedicated Transfers Purpose & 94.5% Other Holding Operating Fiduciary Account 1.5% 94.5% 3.1% Biennial total: $4.62 billion Legislative Budget Office of the Legislative Service Commission Page 1 Redbook Ohio Department of Taxation Highlights of proposed changes to tax law The executive proposes few substantial changes to Ohio tax laws. The As Introduced budget bill does include a number of tax law changes with relatively small or no fiscal effects. Among the more notable changes are those indicated below. Expansion of the Job Creation Tax Credit The executive proposes to expand the Job Creation Tax Credit (JCTC) to let small businesses that do not qualify for the program under current law enter into agreements with the Tax Credit Authority. Only projects with at least ten new employees now qualify. The proposal would permit projects with fewer than ten new employees to qualify for JCTC, and would let up to $25 million in tax credits be claimed per biennium under the expanded criteria. The executive expects the first revenue loss in FY 2023, of an estimated $10 million to the GRF, from the expanded credit. The JCTC may be claimed against the commercial activity tax (CAT), the petroleum activity tax, the personal income tax, the financial institutions tax, the domestic and foreign insurance taxes, and the corporate franchise tax (which was repealed in 2014).1 However, the executive anticipates the expansion of the JCTC would only reduce CAT receipts. Property tax exemption The executive proposes to authorize a property tax exemption for qualifying housing used by individuals diagnosed with mental illness or substance use disorder and their families. This tax exemption would apply starting in tax year 2021, reducing revenues to school districts and other units of local government starting in 2022. The exemption would also apply to any pending tax exemption application. Estate tax The budget bill provides that no estate tax is due for property first discovered after December 31, 2021. The estate tax was repealed for deaths on or after January 1, 2013, but continues to apply to newly discovered property of persons who died before that date. Small amounts of revenue continue to be received from this tax. 1 R.C. 122.17(B). Legislative Budget Office of the Legislative Service Commission Page 2 Redbook Ohio Department of Taxation TAX budget overview Agency overview In administering and enforcing taxes, TAX performs such duties as assisting taxpayers, processing tax returns, determining tax liabilities, issuing refunds and assessments, conducting audits, and enforcing Ohio’s tax laws. TAX also is responsible for determining the amounts of various revenue distributions to local governments, including motor fuel tax distributions, reimbursement of local governments for certain mandated property tax relief, transitional assistance for elimination of local taxation of tangible personal property of general business and the reduction of assessment rates on public utility tangible personal property, permissive sales and use tax distributions, and allocations to counties from the Local Government Fund (LGF, Fund 7069) and the Public Library Fund (PLF, Fund 7065). The Tax Commissioner is a member of the Governor’s cabinet. As shown in Chart 2 in the “Quick look” section above, most of TAX’s recommended budget consists of transfers, principally
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