Allow income tax refund garnishment for certain court costs, fees

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 570

2025-2026

Representative Williams

To
amend section 5747.12 and to enact section 5747.124 of the Revised
Code
to
allow garnishment of income tax refunds to pay certain delinquent
court costs and fees.

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

Section
1.
That
section 5747.12 be amended and section 5747.124 of the Revised Code
be enacted to read as follows:

Sec.
5747.12.
(A)
If a person entitled to a refund under section 5747.11 or 5747.13 of
the Revised Code is indebted for any of the following, the amount
refundable may be applied in satisfaction of the debt:

(1)
To this state for any tax, workers' compensation premium due under
section 4123.35 of the Revised Code, or unemployment compensation
contribution due under section 4141.25 of the Revised Code;

(2)
To the state or a political subdivision for a certified claim under
section 131.02 or 131.021 of the Revised Code or a finding for
recovery included in a certified report that has been filed with the
attorney general pursuant to sections 117.28 and 117.30 of the
Revised Code;

(3)
For a fee that is paid to the state or to the clerk of courts
pursuant to section 4505.06 of the Revised Code;

(4)

For
delinquent court costs and fees certified to the tax commissioner
under section 5747.124 of the Revised Code;

(5)

For
any charge, penalty, collection cost, or interest arising from a debt
listed in divisions (A)(1) to
(3)
(4)

of this section.

(B)
If the amount refundable is less than the amount of the debt owed
under division (A) of this section, it may be applied in partial
satisfaction of the debt. If the amount refundable is greater than
the amount of that debt, the amount remaining after satisfaction of
the debt shall be refunded. If the person has more than one debt
listed in division (A) of this section, any debt subject to section
5739.33 or division (G) of section 5747.07 of the Revised Code or
arising under section 5747.063 or 5747.064 of the Revised Code shall
be satisfied first.

(C)
Except as provided in section 131.021 of the Revised Code, this
section applies only to debts that have become final.

(D)
The tax commissioner may charge each respective agency of the state
for the commissioner's cost in applying refunds to debts due to the
state and may charge the attorney general for the commissioner's cost
in applying refunds to certified claims.

(E)
The commissioner may promulgate rules to implement this section. The
rules may address, among other things, situations such as those where
persons may jointly be entitled to a refund but do not jointly owe a
debt or certified claim.

(F)
The commissioner may, with the consent of the taxpayer, provide for
the crediting, against tax imposed under this chapter or Chapter
5748. of the Revised Code and due for any taxable year, of the amount
of any refund due the taxpayer under this chapter or Chapter 5748. of
the Revised Code, as appropriate, for a preceding taxable year.

Sec.
5747.124.
(A)
As used in this section, "delinquent court costs and fees"
means any amounts owed to a mayor's court, county court, municipal
court, or court of common pleas of this state arising from a
proceeding before that court that have been due and payable but
unpaid for at least one year.

(B)
The clerk of a mayor's court, county court, municipal court, or court
of common pleas, or in the case of a mayor's court without a clerk,
the mayor, may certify to the tax commissioner, on a form prescribed
by the commissioner, the amount of any delinquent court costs and
fees and the identity of the person obliged to pay the delinquent
court costs and fees.

(C)
A clerk of a mayor's court, county court, municipal court, or court
of common pleas, or in the case of a mayor's court without a clerk, a
mayor, that has certified amounts to the tax commissioner pursuant to
division (B) of this section shall certify that such amounts have
been wholly or partially paid, on a form prescribed by the tax
commissioner, upon receipt of whole or partial payment on those
amounts from a source other than the tax commissioner operating
pursuant to section 5747.12 of the Revised Code.

Section
2.
That
existing section 5747.12 of the Revised Code is hereby repealed.