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As Passed by the House
136th
General Assembly
Regular
Session
H. B. No. 148
2025-2026
Representatives Ray, Grim
Cosponsors: Representatives Brennan,
Cockley, White, E., Miller, J., Schmidt, Abrams, Brownlee, Callender,
Daniels, Deeter, Dovilla, Glassburn, Hall, D., Hoops, Lawson-Rowe,
Mathews, A., Piccolantonio, Plummer, Rader, Stephens, Synenberg, Tims
A
BILL
To
amend sections 955.201 and 5747.113 and to enact section 955.202 of
the Revised Code
to
establish an income tax refund designation to assist low-income
individuals in spaying and neutering their pets.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 955.201 and 5747.113 be amended and section 955.202 of the
Revised Code be enacted to read as follows:
Sec.
955.201.
(A)
As used in this section and in section 955.202 of the Revised Code,
"Ohio pet fund" means a nonprofit corporation organized by
that name under Chapter 1702. of the Revised Code that consists of
humane societies, veterinarians, animal shelters, companion animal
breeders, dog wardens, or similar individuals and entities.
(B)
The Ohio pet fund shall do all of the following:
(1)
Establish eligibility criteria for organizations that may receive
financial assistance from the Ohio pet fund. Those organizations may
include any of the following:
(a)
An animal shelter as defined in section 4729.01 of the Revised Code;
(b)
A local nonprofit veterinary association that operates a program for
the sterilization of dogs and cats;
(c)
A charitable organization that is exempt from federal income taxation
under subsection 501(c)(3) of the Internal Revenue Code and a purpose
of which is to support programs for the sterilization of dogs and
cats and educational programs concerning the proper veterinary care
of those animals.
(2)
Establish procedures for applying for financial assistance from the
Ohio pet fund. Application procedures shall require eligible
organizations to submit detailed proposals that outline the intended
uses of the moneys sought.
(3)
Establish eligibility criteria for sterilization and educational
programs for which moneys from the Ohio pet fund may be used and,
consistent with division (C) of this section, establish eligibility
criteria for individuals who seek sterilization for their dogs and
cats from eligible organizations;
(4)
Establish procedures for the disbursement of moneys the Ohio pet fund
receives
from
license plate contributions
pursuant
to division (C) of section 4503.551 of the Revised Code
and section 955.202 of the Revised Code
;
(5)
Advertise or otherwise provide notification of the availability of
financial assistance from the Ohio pet fund for eligible
organizations;
(6)
Design markings to be inscribed on "pets" license plates
under section 4503.551 of the Revised Code.
(C)(1)
The owner of a dog or cat is eligible for dog or cat sterilization
services from an eligible organization when those services are
subsidized in whole or in part by money from the Ohio pet fund if any
of the following applies:
(a)
The income of the owner's family does not exceed one hundred fifty
per cent of the federal poverty guideline.
(b)
The owner, or any member of the owner's family who resides with the
owner, is a recipient or beneficiary of one of the following
government assistance programs:
(i)
Low-income housing assistance under the "United States Housing
Act of 1937," 42 U.S.C.A. 1437f, as amended, known as the
federal section 8 housing program;
(ii)
The Ohio works first program established by Chapter 5107. of the
Revised Code;
(iii)
The medicaid program;
(iv)
A program or law administered by the United States department of
veterans' affairs or veterans' administration for any
service-connected disability;
(v)
The supplemental nutrition assistance program established under the
Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.), administered
by the department of job and family services under section 5101.54 of
the Revised Code;
(vi)
The "special supplemental nutrition program for women, infants,
and children" established under the "Child Nutrition Act of
1966," 80 Stat. 885, 42 U.S.C. 1786, as amended, administered by
the department of health under section 3701.132 of the Revised Code;
(vii)
Supplemental security income under Title XVI of the "Social
Security Act," 86 Stat. 1475 (1972), 42 U.S.C.A. 1383, as
amended;
(viii)
Social security disability insurance benefits provided under Title II
of the "Social Security Act," 49 Stat. 620 (1935), 42
U.S.C.A. 401, as amended.
(c)
The owner of the dog or cat submits to the eligible organization
operating the sterilization program either of the following:
(i)
A certificate of adoption showing that the dog or cat was adopted
from a licensed animal shelter, a municipal, county, or regional
pound, or a holding and impoundment facility that contracts with a
municipal corporation;
(ii)
A certificate of adoption showing that the dog or cat was adopted
through a nonprofit corporation operating an animal adoption referral
service whose holding facility, if any, is licensed in accordance
with state law or a municipal ordinance.
(2)
The Ohio pet fund shall determine the type of documentary evidence
that must be presented by the owner of a dog or cat to show that the
income of the owner's family does not exceed one hundred fifty per
cent of the federal poverty guideline or that the owner is eligible
under division (C)(1)(b) of this section.
(D)
As used in division (C) of this section, "federal poverty
guideline" means the official poverty guideline as revised
annually by the United States department of health and human services
in accordance with section 673(2) of the "Omnibus Budget
Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as
amended, for a family size equal to the size of the family of the
person whose income is being determined.
Sec.
955.202.
The
companion animal fund is created in the state treasury. The fund
shall consist of money credited to it under section 5747.113 of the
Revised Code, donations, gifts, bequests, and any other money
received for the purposes of section 955.201 of the Revised Code. The
Ohio pet fund shall use money in the fund for the purposes of that
section.
Sec.
5747.113.
(A)
Any taxpayer claiming a refund under section 5747.11 of the Revised
Code who wishes to contribute any part of the taxpayer's refund to
the natural areas and preserves fund created in section 1517.11 of
the Revised Code, the nongame and endangered wildlife fund created in
section 1531.26 of the Revised Code, the military injury relief fund
created in section 5902.05 of the Revised Code, the Ohio history fund
created in section 149.308 of the Revised Code, the breast and
cervical cancer project income tax contribution fund created in
section 3701.601 of the Revised Code, the wishes for sick children
income tax contribution fund created in section 3701.602 of the
Revised Code,
the
companion animal fund created in section 955.202 of the Revised Code,
or
all of those funds may designate on the taxpayer's income tax return
the amount that the taxpayer wishes to contribute to the fund or
funds. A designated contribution is irrevocable upon the filing of
the return and shall be made in the full amount designated if the
refund found due the taxpayer upon the initial processing of the
taxpayer's return, after any deductions including those required by
section 5747.12 of the Revised Code, is greater than or equal to the
designated contribution. If the refund due as initially determined is
less than the designated contribution, the contribution shall be made
in the full amount of the refund. The tax commissioner shall subtract
the amount of the contribution from the amount of the refund
initially found due the taxpayer and shall certify the difference to
the director of budget and management and treasurer of state for
payment to the taxpayer in accordance with section 5747.11 of the
Revised Code. For the purpose of any subsequent determination of the
taxpayer's net tax payment, the contribution shall be considered a
part of the refund paid to the taxpayer.
(B)
The tax commissioner shall provide a space on the income tax return
form in which a taxpayer may indicate that the taxpayer wishes to
make a donation in accordance with this section. The tax commissioner
shall also print in the instructions accompanying the income tax
return form a description of the purposes for which the natural areas
and preserves fund, the nongame and endangered wildlife fund, the
military injury relief fund, the Ohio history fund, the breast and
cervical cancer project income tax contribution fund,
and
the
wishes for sick children income tax contribution fund
,
and the companion animal fund
were created and the use of moneys from the income tax refund
contribution system established in this section. No person shall
designate on the person's income tax return any part of a refund
claimed under section 5747.11 of the Revised Code as a contribution
to any fund other than the natural areas and preserves fund, the
nongame and endangered wildlife fund, the military injury relief
fund, the Ohio history fund, the breast and cervical cancer project
income tax contribution fund,
or
the
wishes for sick children income tax contribution fund
,
or the companion animal fund
.
(C)
The money collected under the income tax refund contribution system
established in this section shall be deposited by the tax
commissioner into the natural areas and preserves fund, the nongame
and endangered wildlife fund, the military injury relief fund, the
Ohio history fund, the breast and cervical cancer project income tax
contribution fund,
and
the
wishes for sick children income tax contribution fund
,
and the companion animal fund
in the amounts designated on the tax returns.
(D)
If the total amount contributed to a fund under this section, as
annually determined by the tax commissioner, is less than fifty
thousand dollars in each of five consecutive calendar years, no
person may designate a contribution to that fund for any taxable year
ending after the last day of that five-year period. In such a case,
the commissioner shall remove the space dedicated to the fund on the
income tax return and the description of the fund in the instructions
accompanying the income tax return.
(E)
The
general assembly may authorize taxpayer refund contributions to no
more than six funds under the income tax refund contribution system
established in this section. If the general assembly authorizes
income tax refund contributions to a fund other than the natural
areas and preserves fund, the nongame and endangered wildlife fund,
the military injury relief fund, the Ohio history fund, the breast
and cervical cancer project income tax contribution fund, or the
wishes for sick children income tax contribution fund, such
contributions may be authorized only for a period of two calendar
years.
With
the exception of the Ohio history fund
and the companion animal fund
,
the general assembly may authorize income tax refund contributions to
a fund only if all the money in the fund will be expended or
distributed by a state agency as defined in section 1.60 of the
Revised Code.
(F)(1)
The director of natural resources, in January of every odd-numbered
year, shall report to the general assembly on the effectiveness of
the income tax refund contribution system as it pertains to the
natural areas and preserves fund and the nongame and endangered
wildlife fund. The report shall include the amount of money
contributed to each fund in each of the previous five years, the
amount of money contributed directly to each fund in addition to or
independently of the income tax refund contribution system in each of
the previous five years, and the purposes for which the money was
expended.
(2)
The director of veterans services, the director of the Ohio history
connection,
the
director of the Ohio pet fund,
and
the director of health, in January of every odd-numbered year, each
shall report to the general assembly on the effectiveness of the
income tax refund contribution system as it pertains to the military
injury relief fund, the Ohio history fund,
the
companion animal fund,
the
breast and cervical cancer project income tax contribution fund, and
the wishes for sick children income tax contribution fund
respectively. The report shall include the amount of money
contributed to the fund in each of the previous five years, the
amount of money contributed directly to the fund in addition to or
independently of the income tax refund contribution system in each of
the previous five years, and the purposes for which the money was
expended.
Section
2.
That
existing sections 955.201 and 5747.113 of the Revised Code are hereby
repealed.