Revise volunteer fire department and volunteer firefighter law

As Introduced

136th
General Assembly

Regular
Session
S. B. No. 195

2025-2026

Senator Schaffer

To
amend sections 124.1310, 323.151, 323.152, 323.153, 3737.22, 3901.86,
4113.41, 4765.01, 4765.55, 5747.08, and 5747.98 and to enact sections
3333.27, 4765.551, 4765.61, 5747.87, and 5747.88 of the Revised Code

to
make changes regarding volunteer fire departments and volunteer
firefighters and to make an appropriation.

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

Section
1.
That
sections 124.1310, 323.151, 323.152, 323.153, 3737.22, 3901.86,
4113.41, 4765.01, 4765.55, 5747.08, and 5747.98 be amended and
sections 3333.27, 4765.551, 4765.61, 5747.87, and 5747.88 of the
Revised Code be enacted to read as follows:

Sec.
124.1310.
(A)
As used in this section:

(1)
"Emergency medical service," "EMT-basic,"
"EMT-I," "first responder," and "paramedic"
have the same meanings as in section 4765.01 of the Revised Code.

(2)
"Volunteer firefighter" has the same meaning as in section
146.01 of the Revised Code.

(B)
A state employee who is an EMT-basic, EMT-I, first responder,
paramedic, or volunteer firefighter shall receive
forty

not
more than one hundred ninety-two
hours
of leave with pay each calendar year to use during those hours when
the employee is absent from work in order to
provide

do
either of the following:

(1)
Provide
emergency
medical service or fire-fighting service
;

(2)
Attend training on emergency medical response or firefighting
.

An

(C)
An
appointing
authority shall compensate an employee who uses leave granted under
this section at the employee's regular rate of pay for those regular
work hours during which the employee is absent from work.

Sec.
323.151.
As
used in sections 323.151 to 323.159 of the Revised Code:

(A)(1)
"Homestead" means either of the following:

(a)
A dwelling, including a unit in a multiple-unit dwelling and a
manufactured home or mobile home taxed as real property pursuant to
division (B) of section 4503.06 of the Revised Code, owned and
occupied as a home by an individual whose domicile is in this state
and who has not acquired ownership from a person, other than the
individual's spouse, related by consanguinity or affinity for the
purpose of qualifying for the real property tax reduction provided in
section 323.152 of the Revised Code.

(b)
A unit in a housing cooperative that is occupied as a home, but not
owned, by an individual whose domicile is in this state.

(2)
The homestead shall include so much of the land surrounding it, not
exceeding one acre, as is reasonably necessary for the use of the
dwelling or unit as a home. An owner includes a holder of one of the
several estates in fee, a vendee in possession under a purchase
agreement or a land contract, a mortgagor, a life tenant, one or more
tenants with a right of survivorship, tenants in common, and a
settlor of a revocable or irrevocable inter vivos trust holding the
title to a homestead occupied by the settlor as of right under the
trust. The tax commissioner shall adopt rules for the uniform
classification and valuation of real property or portions of real
property as homesteads.

(B)
"Sixty-five years of age or older" means a person who has
attained age sixty-four prior to the first day of January of the year
of application for reduction in real estate taxes.

(C)
"Total income" means modified adjusted gross income, as
that term is defined in section 5747.01 of the Revised Code, of the
owner and the owner's spouse for the year preceding the year in which
application for a reduction in taxes is made.

(D)
"Permanently and totally disabled" means that a person
other than a disabled veteran has, on the first day of January of the
year of application for reduction in real estate taxes, some
impairment in body or mind that makes the person unable to work at
any substantially remunerative employment that the person is
reasonably able to perform and that will, with reasonable
probability, continue for an indefinite period of at least twelve
months without any present indication of recovery therefrom or has
been certified as permanently and totally disabled by a state or
federal agency having the function of so classifying persons.

(E)
"Housing cooperative" means a housing complex of at least
two units that is owned and operated by a nonprofit corporation that
issues a share of the corporation's stock to an individual, entitling
the individual to live in a unit of the complex, and collects a
monthly maintenance fee from the individual to maintain, operate, and
pay the taxes of the complex.

(F)
"Disabled veteran" means a person who is a veteran of the
armed forces of the United States, including reserve components
thereof, or of the national guard, who has been discharged or
released from active duty in the armed forces under honorable
conditions, and who has received a total disability rating or a total
disability rating for compensation based on individual
unemployability for a service-connected disability or combination of
service-connected disabilities as prescribed in Title 38, Part 4 of
the Code of Federal Regulations, as amended.

(G)
"Public service officer" means a peace officer,
firefighter, first responder, EMT-basic, EMT-I, or paramedic, or an
individual holding any equivalent position in another state.

(H)
"Killed in the line of duty" means either of the following:

(1)
Death in the line of duty;

(2)
Death from injury sustained in the line of duty, including heart
attack or other fatal injury or illness caused while in the line of
duty.

(I)
"Peace officer" has the same meaning as in section 2935.01
of the Revised Code.

(J)
"Firefighter" means a firefighter, whether paid or
volunteer, of a lawfully constituted fire department.

(K)
"First responder," "EMT-basic," "EMT-I,"
and "paramedic" have the same meanings as in section
4765.01 of the Revised Code.

(L)
"Surviving spouse of a disabled veteran" means either of
the following:

(1)
The spouse of a disabled veteran who occupied the homestead when the
disabled veteran died and who acquires ownership of the homestead or,
in the case of a homestead that is a unit in a housing cooperative,
continues to occupy the homestead;

(2)
The surviving spouse of an individual to which all of the following
apply, provided the surviving spouse occupies the homestead when that
individual dies and who, following that individual's death, acquires
ownership of the homestead or, in the case of a homestead that is a
unit in a housing cooperative, continues to occupy the homestead:

(a)
The individual dies before receiving a total disability rating
described in division (F) of this section.

(b)
The individual otherwise qualifies as a disabled veteran.

(c)
The individual owns and occupies a homestead or, in the case of a
homestead that is a unit in a housing cooperative, occupies the
homestead.

(M)
"Volunteer firefighter" has the same meaning as in section
146.01 of the Revised Code.

Sec.
323.152.
In
addition to the reduction in taxes required under section 319.302 of
the Revised Code, taxes shall be reduced as provided in divisions (A)
and (B) of this section.

(A)(1)(a)
Division (A)(1) of this section applies to any of the following
persons:

(i)
A person who is permanently and totally disabled;

(ii)
A person who is sixty-five years of age or older;

(iii)
A person who is the surviving spouse of a deceased person who was
permanently and totally disabled or sixty-five years of age or older
and who applied and qualified for a reduction in taxes under this
division in the year of death, provided the surviving spouse is at
least fifty-nine but not sixty-five or more years of age on the date
the deceased spouse dies.

(b)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by a person to whom division
(A)(1) of this section applies shall be reduced for each year for
which an application for the reduction has been approved. The
reduction shall equal one of the following amounts, as applicable to
the person:

(i)
If the person received a reduction under division (A)(1) of this
section for tax year 2006, the greater of the reduction for that tax
year or the amount computed under division (A)(1)(c) of this section;

(ii)
If the person received, for any homestead, a reduction under division
(A)(1) of this section for tax year 2013 or under division (A) of
section 4503.065 of the Revised Code for tax year 2014 or the person
is the surviving spouse of such a person and the surviving spouse is
at least fifty-nine years of age on the date the deceased spouse
dies, the amount computed under division (A)(1)(c) of this section.

(iii)
If the person is not described in division (A)(1)(b)(i) or (ii) of
this section and the person's total income does not exceed thirty
thousand dollars, as adjusted under division (A)(1)(d) of this
section, the amount computed under division (A)(1)(c) of this
section.

(c)
The amount of the reduction under division (A)(1)(c) of this section
equals the product of the following:

(i)
Twenty-five thousand dollars of the true value of the property in
money, as adjusted under division (A)(1)(d) of this section;

(ii)
The assessment percentage established by the tax commissioner under
division (B) of section 5715.01 of the Revised Code, not to exceed
thirty-five per cent;

(iii)
The effective tax rate used to calculate the taxes charged against
the property for the current year, where "effective tax rate"
is defined as in section 323.08 of the Revised Code;

(iv)
The quantity equal to one minus the sum of the percentage reductions
in taxes received by the property for the current tax year under
section 319.302 of the Revised Code and division (B) of section
323.152 of the Revised Code.

(d)
The tax commissioner shall adjust the total income threshold
described in division (A)(1)(b)(iii) and the reduction amounts
described in divisions (A)(1)(c)(i), (A)(2),
and

(A)(3)
,
and (A)(4)

of this section by completing the following calculations in September
of each year:

(i)
Determine the percentage increase in the gross domestic product
deflator determined by the bureau of economic analysis of the United
States department of commerce from the first day of January of the
preceding calendar year to the last day of December of the preceding
calendar year;

(ii)
Multiply that percentage increase by the total income threshold or
reduction amount for the current tax year, as applicable;

(iii)
Add the resulting product to the total income threshold or the
reduction amount, as applicable, for the current tax year;

(iv)
Round the resulting sum to the nearest multiple of one hundred
dollars.

The
commissioner shall certify the amount resulting from each adjustment
to each county auditor not later than the first day of December each
year. The certified total income threshold amount applies to the
following tax year for persons described in division (A)(1)(b)(iii)
of this section. The certified reduction amount applies to the
following tax year. The commissioner shall not make the applicable
adjustment in any calendar year in which the amount resulting from
the adjustment would be less than the total income threshold or the
reduction amount for the current tax year.

(2)(a)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by a disabled veteran shall be
reduced for each year for which an application for the reduction has
been approved. The reduction shall equal the product obtained by
multiplying fifty thousand dollars of the true value of the property
in money, as adjusted under division (A)(1)(d) of this section, by
the amounts described in divisions (A)(1)(c)(ii) to (iv) of this
section. The reduction is in lieu of any reduction under section
323.158 of the Revised Code or division (A)(1), (2)(b),
or

(3)
,
or (4)

of this section. The reduction applies to only one homestead owned
and occupied by a disabled veteran.

(b)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by the surviving spouse of a
disabled veteran shall be reduced for each year an application for
exemption is approved. The reduction shall equal to the amount of the
reduction authorized under division (A)(2)(a) of this section.

The
reduction is in lieu of any reduction under section 323.158 of the
Revised Code or division (A)(1), (2)(a),
or

(3)
,
or (4)

of this section. The reduction applies to only one homestead owned
and occupied by the surviving spouse of a disabled veteran. A
homestead qualifies for a reduction in taxes under division (A)(2)(b)
of this section beginning in one of the following tax years:

(i)
For a surviving spouse described in division (L)(1) of section
323.151 of the Revised Code, the year the disabled veteran dies;

(ii)
For a surviving spouse described in division (L)(2) of section
323.151 of the Revised Code, the first year on the first day of
January of which the total disability rating described in division
(F) of that section has been received for the deceased spouse.

In
either case, the reduction shall continue through the tax year in
which the surviving spouse dies or remarries.

(3)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by the surviving spouse of a
public service officer killed in the line of duty shall be reduced
for each year for which an application for the reduction has been
approved. The reduction shall equal the product obtained by
multiplying fifty thousand dollars of the true value of the property
in money, as adjusted under division (A)(1)(d) of this section, by
the amounts described in divisions (A)(1)(c)(ii) to (iv) of this
section. The reduction is in lieu of any reduction under section
323.158 of the Revised Code or division (A)(1)

or
,

(2)
,
or (4)

of this section. The reduction applies to only one homestead owned
and occupied by such a surviving spouse. A homestead qualifies for a
reduction in taxes under division (A)(3) of this section for the tax
year in which the public service officer dies through the tax year in
which the surviving spouse dies or remarries.

(4)(a)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by a volunteer firefighter who has
achieved one year of service shall be reduced for each year for which
an application for the reduction has been approved. The reduction
shall equal the product obtained by multiplying fifty-six thousand
dollars of the true value of the property in money, as adjusted under
division (A)(1)(d) of this section, by the amounts described in
divisions (A)(1)(c)(ii) to (iv) of this section.

The
reduction is in lieu of any reduction under section 323.158 of the
Revised Code or division (A)(1), (2), (3), or (4)(b) of this section.
The reduction applies to only one homestead owned and occupied by the
volunteer firefighter.

(b)
Real property taxes on a homestead owned and occupied, or a
homestead in a housing cooperative occupied, by the surviving spouse
of a volunteer firefighter shall be reduced for each year an
application for exemption is approved. The reduction shall equal the
amount of the reduction authorized under division (A)(4)(a) of this
section for the tax year in which the volunteer firefighter dies.

A
homestead qualifies for a reduction in taxes under division (A)(4)(b)
of this section beginning in the tax year following the year in which
the volunteer firefighter dies. The reduction shall continue through
the tax year in which the surviving spouse dies or remarries.

The
reduction is in lieu of any reduction under section 323.158 of the
Revised Code or division (A)(1), (2), (3), or (4)(a) of this section.
The reduction applies to only one homestead owned and occupied by the
surviving spouse.

(B)
To provide a partial exemption, real property taxes on any homestead,
and manufactured home taxes on any manufactured or mobile home on
which a manufactured home tax is assessed pursuant to division (D)(2)
of section 4503.06 of the Revised Code, shall be reduced for each
year for which an application for the reduction has been approved.
The amount of the reduction shall equal two and one-half per cent of
the amount of taxes to be levied by qualifying levies on the
homestead or the manufactured or mobile home after applying section
319.301 of the Revised Code. For the purposes of this division,
"qualifying levy" has the same meaning as in section
319.302 of the Revised Code.

(C)
The reductions granted by this section do not apply to special
assessments or respread of assessments levied against the homestead,
and if there is a transfer of ownership subsequent to the filing of
an application for a reduction in taxes, such reductions are not
forfeited for such year by virtue of such transfer.

(D)
The reductions in taxable value referred to in this section shall be
applied solely as a factor for the purpose of computing the reduction
of taxes under this section and shall not affect the total value of
property in any subdivision or taxing district as listed and assessed
for taxation on the tax lists and duplicates, or any direct or
indirect limitations on indebtedness of a subdivision or taxing
district. If after application of sections 5705.31 and 5705.32 of the
Revised Code, including the allocation of all levies within the
ten-mill limitation to debt charges to the extent therein provided,
there would be insufficient funds for payment of debt charges not
provided for by levies in excess of the ten-mill limitation, the
reduction of taxes provided for in sections 323.151 to 323.159 of the
Revised Code shall be proportionately adjusted to the extent
necessary to provide such funds from levies within the ten-mill
limitation.

(E)
No reduction shall be made on the taxes due on the homestead of any
person convicted of violating division (D) or (E) of section 323.153
of the Revised Code for a period of three years following the
conviction.

Sec.
323.153.
(A)
To obtain a reduction in real property taxes under division (A) or
(B) of section 323.152 of the Revised Code or in manufactured home
taxes under division (B) of section 323.152 of the Revised Code, the
owner shall file an application with the county auditor of the county
in which the owner's homestead is located.

To
obtain a reduction in real property taxes under division (A) of
section 323.152 of the Revised Code, the occupant of a homestead in a
housing cooperative shall file an application with the nonprofit
corporation that owns and operates the housing cooperative, in
accordance with this paragraph. Not later than the first day of March
each year, the corporation shall obtain applications from the county
auditor's office and provide one to each new occupant. Not later than
the first day of May, any occupant who may be eligible for a
reduction in taxes under division (A) of section 323.152 of the
Revised Code shall submit the completed application to the
corporation. Not later than the fifteenth day of May, the corporation
shall file all completed applications, and the information required
by division (B) of section 323.159 of the Revised Code, with the
county auditor of the county in which the occupants' homesteads are
located. Continuing applications shall be furnished to an occupant in
the manner provided in division (C)(4) of this section.

(1)
An application for reduction based upon a physical disability shall
be accompanied by a certificate signed by a physician, and an
application for reduction based upon a mental disability shall be
accompanied by a certificate signed by a physician or psychologist
licensed to practice in this state, attesting to the fact that the
applicant is permanently and totally disabled. The certificate shall
be in a form that the tax commissioner requires and shall include the
definition of permanently and totally disabled as set forth in
section 323.151 of the Revised Code. An application for reduction
based upon a disability certified as permanent and total by a state
or federal agency having the function of so classifying persons shall
be accompanied by a certificate from that agency.

An
application by a disabled veteran or the surviving spouse of a
disabled veteran for the reduction under division (A)(2)(a) or (b) of
section 323.152 of the Revised Code shall be accompanied by a letter
or other written confirmation from the United States department of
veterans affairs, or its predecessor or successor agency, showing
that the veteran qualifies as a disabled veteran.

An
application by the surviving spouse of a public service officer
killed in the line of duty for the reduction under division (A)(3) of
section 323.152 of the Revised Code shall be accompanied by a letter
or other written confirmation from an employee or officer of the
board of trustees of a retirement or pension fund in this state or
another state or from the chief or other chief executive of the
department, agency, or other employer for which the public service
officer served when killed in the line of duty affirming that the
public service officer was killed in the line of duty.

An
application by a volunteer firefighter or the surviving spouse of a
volunteer firefighter for the reduction under division (A)(4)(a) or
(b) of section 323.152 of the Revised Code shall be accompanied by
written documentation verifying the volunteer firefighter's status.

An
application for a reduction under division (A) of section 323.152 of
the Revised Code constitutes a continuing application for a reduction
in taxes for each year in which the dwelling is the applicant's
homestead.

(2)
An application for a reduction in taxes under division (B) of section
323.152 of the Revised Code shall be filed only if the homestead or
manufactured or mobile home was transferred in the preceding year or
did not qualify for and receive the reduction in taxes under that
division for the preceding tax year. The application for homesteads
transferred in the preceding year shall be incorporated into any form
used by the county auditor to administer the tax law in respect to
the conveyance of real property pursuant to section 319.20 of the
Revised Code or of used manufactured homes or used mobile homes as
defined in section 5739.0210 of the Revised Code. The owner of a
manufactured or mobile home who has elected under division (D)(4) of
section 4503.06 of the Revised Code to be taxed under division (D)(2)
of that section for the ensuing year may file the application at the
time of making that election. The application shall contain a
statement that failure by the applicant to affirm on the application
that the dwelling on the property conveyed is the applicant's
homestead prohibits the owner from receiving the reduction in taxes
until a proper application is filed within the period prescribed by
division (A)(3) of this section. Such an application constitutes a
continuing application for a reduction in taxes for each year in
which the dwelling is the applicant's homestead.

(3)
Failure to receive a new application filed under division (A)(1) or
(2) or notification under division (C) of this section after an
application for reduction has been approved is prima-facie evidence
that the original applicant is entitled to the reduction in taxes
calculated on the basis of the information contained in the original
application. The original application and any subsequent application,
including any late application, shall be in the form of a signed
statement and shall be filed on or before the thirty-first day of
December of the year for which the reduction is sought. The original
application and any subsequent application for a reduction in
manufactured home taxes shall be filed in the year preceding the year
for which the reduction is sought. The statement shall be on a form,
devised and supplied by the tax commissioner, which shall require no
more information than is necessary to establish the applicant's
eligibility for the reduction in taxes and the amount of the
reduction, and, except for homesteads that are units in a housing
cooperative, shall include an affirmation by the applicant that
ownership of the homestead was not acquired from a person, other than
the applicant's spouse, related to the owner by consanguinity or
affinity for the purpose of qualifying for the real property or
manufactured home tax reduction provided for in division (A) or (B)
of section 323.152 of the Revised Code. The form shall contain a
statement that conviction of willfully falsifying information to
obtain a reduction in taxes or failing to comply with division (C) of
this section results in the revocation of the right to the reduction
for a period of three years. In the case of an application for a
reduction in taxes for persons described in division (A)(1)(b)(iii)
of section 323.152 of the Revised Code, the form shall contain a
statement that signing the application constitutes a delegation of
authority by the applicant to the tax commissioner or the county
auditor, individually or in consultation with each other, to examine
any tax or financial records relating to the income of the applicant
as stated on the application for the purpose of determining
eligibility for the exemption or a possible violation of division (D)
or (E) of this section.

(B)
A late application for a tax reduction for the year preceding the
year in which an original application is filed, or for a reduction in
manufactured home taxes for the year in which an original application
is filed, may be filed with the original application. If the county
auditor determines the information contained in the late application
is correct, the auditor shall determine the amount of the reduction
in taxes to which the applicant would have been entitled for the
preceding tax year had the applicant's application been timely filed
and approved in that year.

The
amount of such reduction shall be treated by the auditor as an
overpayment of taxes by the applicant and shall be refunded in the
manner prescribed in section 5715.22 of the Revised Code for making
refunds of overpayments. The county auditor shall certify the total
amount of the reductions in taxes made in the current year under this
division to the tax commissioner, who shall treat the full amount
thereof as a reduction in taxes for the preceding tax year and shall
make reimbursement to the county therefor in the manner prescribed by
section 323.156 of the Revised Code, from money appropriated for that
purpose.

(C)(1)
If, in any year after an application has been filed under division
(A)(1) or (2) of this section, the owner does not qualify for a
reduction in taxes on the homestead or on the manufactured or mobile
home set forth on such application, the owner shall notify the county
auditor that the owner is not qualified for a reduction in taxes.

(2)
If, in any year after an application has been filed under division
(A)(1) of this section, the occupant of a homestead in a housing
cooperative does not qualify for a reduction in taxes on the
homestead, the occupant shall notify the county auditor that the
occupant is not qualified for a reduction in taxes or file a new
application under division (A)(1) of this section.

(3)
If the county auditor or county treasurer discovers that an owner of
property or occupant of a homestead in a housing cooperative not
entitled to the reduction in taxes under division (A) or (B) of
section 323.152 of the Revised Code failed to notify the county
auditor as required by division (C)(1) or (2) of this section, a
charge shall be imposed against the property in the amount by which
taxes were reduced under that division for each tax year the county
auditor ascertains that the property was not entitled to the
reduction and was owned by the current owner or, in the case of a
homestead in a housing cooperative, occupied by the current occupant.
Interest shall accrue in the manner prescribed by division (B) of
section 323.121 or division (G)(2) of section 4503.06 of the Revised
Code on the amount by which taxes were reduced for each such tax year
as if the reduction became delinquent taxes at the close of the last
day the second installment of taxes for that tax year could be paid
without penalty. The county auditor shall notify the owner or
occupant, by ordinary mail, of the charge, of the owner's or
occupant's right to appeal the charge, and of the manner in which the
owner or occupant may appeal. The owner or occupant may appeal the
imposition of the charge and interest by filing an appeal with the
county board of revision not later than the last day prescribed for
payment of real and public utility property taxes under section
323.12 of the Revised Code following receipt of the notice and
occurring at least ninety days after receipt of the notice. The
appeal shall be treated in the same manner as a complaint relating to
the valuation or assessment of real property under Chapter 5715. of
the Revised Code. The charge and any interest shall be collected as
other delinquent taxes.

(4)
Each year during January, the county auditor shall furnish by
ordinary mail a continuing application to each person receiving a
reduction under division (A) of section 323.152 of the Revised Code.
The continuing application shall be used to report changes in total
income, ownership, occupancy, disability, and other information
earlier furnished the auditor relative to the reduction in taxes on
the property. The continuing application shall be returned to the
auditor not later than the thirty-first day of December; provided,
that if such changes do not affect the status of the homestead
exemption or the amount of the reduction to which the owner is
entitled under division (A) of section 323.152 of the Revised Code or
to which the occupant is entitled under section 323.159 of the
Revised Code, the application does not need to be returned.

(5)
Each year during February, the county auditor, except as otherwise
provided in this paragraph, shall furnish by ordinary mail an
original application to the owner, as of the first day of January of
that year, of a homestead or a manufactured or mobile home that
transferred during the preceding calendar year and that qualified for
and received a reduction in taxes under division (B) of section
323.152 of the Revised Code for the preceding tax year. In order to
receive the reduction under that division, the owner shall file the
application with the county auditor not later than the thirty-first
day of December. If the application is not timely filed, the auditor
shall not grant a reduction in taxes for the homestead for the
current year, and shall notify the owner that the reduction in taxes
has not been granted, in the same manner prescribed under section
323.154 of the Revised Code for notification of denial of an
application. Failure of an owner to receive an application does not
excuse the failure of the owner to file an original application. The
county auditor is not required to furnish an application under this
paragraph for any homestead for which application has previously been
made on a form incorporated into any form used by the county auditor
to administer the tax law in respect to the conveyance of real
property or of used manufactured homes or used mobile homes, and an
owner who previously has applied on such a form is not required to
return an application furnished under this paragraph.

(D)
No person shall knowingly make a false statement for the purpose of
obtaining a reduction in the person's real property or manufactured
home taxes under section 323.152 of the Revised Code.

(E)
No person shall knowingly fail to notify the county auditor of
changes required by division (C) of this section that have the effect
of maintaining or securing a reduction in taxes under section 323.152
of the Revised Code.

(F)
No person shall knowingly make a false statement or certification
attesting to any person's physical or mental condition for purposes
of qualifying such person for tax relief pursuant to sections 323.151
to 323.159 of the Revised Code.

Sec.
3333.27.
(A)
As used in this section:

(1)
"State institution of higher education" has the same
meaning as in section 3345.011 of the Revised Code.

(2)
"Volunteer firefighter" has the same meaning as in section
146.01 of the Revised Code.

(B)
The chancellor of higher education, in collaboration with the state
fire marshal, shall establish and administer a program to provide
approved volunteer firefighters with a waiver of tuition for up to
two academic years of an approved educational program. Volunteer
firefighters shall apply to participate in the program in a form and
manner prescribed by the chancellor. The chancellor shall approve
volunteer firefighters who qualify under division (D) of this
section. The chancellor shall approve educational programs for the
purposes of the program.

(C)
Each state institution of higher education shall not require an
approved volunteer firefighter to pay any tuition for up to two
academic years of an approved educational program.

(D)
To qualify for a waiver of tuition under this section, a volunteer
firefighter shall do both of the following:

(1)
Enter into a written agreement to serve as a volunteer firefighter
for a five-year period;

(2)
Meet any additional eligibility requirements established under
division (E) of this section.

(E)
The chancellor, in collaboration with the state fire marshal, shall
adopt rules in accordance with Chapter 119. of the Revised Code to
implement and administer the program, including rules that do all the
following:

(1)
Develop approval criteria for educational programs for the purposes
of the program;

(2)
Determine the maximum number of course credits for which tuition may
be waived under the program;

(3)
Identify the required terms for the written agreement described under
division (D) of this section;

(4)
Establish the process of repayment for an approved volunteer
firefighter who violates the terms of the agreement under division
(D) of this section.

Sec.
3737.22.
(A)
The fire marshal shall do all of the following:

(1)
Adopt the state fire code under sections 3737.82 to 3737.86 of the
Revised Code;

(2)
Enforce the state fire code;

(3)
Appoint assistant fire marshals who are authorized to enforce the
state fire code;

(4)
Conduct investigations into the cause, origin, and circumstances of
fires and explosions, and assist in the prosecution of persons
believed to be guilty of arson or a similar crime;

(5)
Compile statistics concerning loss due to fire and explosion as the
fire marshal considers necessary, and consider the compatibility of
the fire marshal's system of compilation with the systems of other
state and federal agencies and fire marshals of other states;

(6)
Engage in research on the cause and prevention of losses due to fire
and explosion;

(7)
Engage in public education and informational activities which will
inform the public of fire safety information;

(8)
Operate a fire training academy and forensic laboratory;

(9)
Conduct other fire safety and fire fighting training activities for
the public and groups as will further the cause of fire safety;

(10)
Conduct licensing examinations, and issue permits, licenses, and
certificates, as authorized by the Revised Code;

(11)
Conduct tests of fire protection systems and devices, and fire
fighting equipment to determine compliance with the state fire code,
unless a building is insured against the hazard of fire, in which
case such tests may be performed by the company insuring the
building;

(12)
Establish and collect fees for conducting licensing examinations and
for issuing permits, licenses, and certificates;

(13)
Make available for the prosecuting attorney and an assistant
prosecuting attorney from each county of this state, in accordance
with section 3737.331 of the Revised Code, a seminar program,
attendance at which is optional, that is designed to provide current
information, data, training, and techniques relative to the
prosecution of arson cases;

(14)
Administer and enforce Chapter 3743. of the Revised Code;

(15)
Develop a uniform standard for the reporting of information required
to be filed under division (E)(4) of section 2921.22 of the Revised
Code, and accept the reports of the information when they are filed
;

(16)
Establish a grant program to assist funding volunteer fire department
cadet programs, explorer programs, or both
.

(B)
The fire marshal shall appoint a chief deputy fire marshal, and shall
employ professional and clerical assistants as the fire marshal
considers necessary. The chief deputy shall be a competent former or
current member of a fire agency and possess five years of recent,
progressively more responsible experience in fire inspection, fire
code enforcement, and fire code management. The chief deputy, with
the approval of the director of commerce, shall temporarily assume
the duties of the fire marshal when the fire marshal is absent or
temporarily unable to carry out the duties of the office. When there
is a vacancy in the office of fire marshal, the chief deputy, with
the approval of the director of commerce, shall temporarily assume
the duties of the fire marshal until a new fire marshal is appointed
under section 3737.21 of the Revised Code.

All
employees, other than the fire marshal; the chief deputy fire
marshal; the superintendent of the Ohio fire academy; the grants
administrator; the fiscal officer; the executive secretary to the
fire marshal; legal counsel; the pyrotechnics administrator, the
chief of the forensic laboratory; the person appointed by the fire
marshal to serve as administrator over functions concerning testing,
license examinations, and the issuance of permits and certificates;
and the chiefs of the bureaus of fire prevention, of fire and
explosion investigation, of code enforcement, and of underground
storage tanks shall be in the classified civil service. The fire
marshal shall authorize the chief deputy and other employees under
the fire marshal's supervision to exercise powers granted to the fire
marshal by law as may be necessary to carry out the duties of the
fire marshal's office.

(C)
The fire marshal shall create, in and as a part of the office of fire
marshal, a fire and explosion investigation bureau consisting of a
chief of the bureau and additional assistant fire marshals as the
fire marshal determines necessary for the efficient administration of
the bureau. The chief shall be experienced in the investigation of
the cause, origin, and circumstances of fires, and in administration,
including the supervision of subordinates. The chief, among other
duties delegated to the chief by the fire marshal, shall be
responsible, under the direction of the fire marshal, for the
investigation of the cause, origin, and circumstances of fires and
explosions in the state, and for assistance in the prosecution of
persons believed to be guilty of arson or a similar crime.

(D)(1)
The fire marshal shall create, as part of the office of fire marshal,
a bureau of code enforcement consisting of a chief of the bureau and
additional assistant fire marshals as the fire marshal determines
necessary for the efficient administration of the bureau. The chief
shall be qualified, by education or experience, in fire inspection,
fire code development, fire code enforcement, or any other similar
field determined by the fire marshal, and in administration,
including the supervision of subordinates. The chief is responsible,
under the direction of the fire marshal, for fire inspection, fire
code development, fire code enforcement, and any other duties
delegated to the chief by the fire marshal.

(2)
The fire marshal, the chief deputy fire marshal, the chief of the
bureau of code enforcement, or any assistant fire marshal under the
direction of the fire marshal, the chief deputy fire marshal, or the
chief of the bureau of code enforcement may cause to be conducted the
inspection of all buildings, structures, and other places, the
condition of which may be dangerous from a fire safety standpoint to
life or property, or to property adjacent to the buildings,
structures, or other places.

(E)
The fire marshal shall create, as a part of the office of fire
marshal, a bureau of fire prevention consisting of a chief of the
bureau and additional assistant fire marshals as the fire marshal
determines necessary for the efficient administration of the bureau.
The chief shall be qualified, by education or experience, to promote
programs for rural and urban fire prevention and protection. The
chief, among other duties delegated to the chief by the fire marshal,
is responsible, under the direction of the fire marshal, for the
promotion of rural and urban fire prevention and protection through
public information and education programs.

(F)
The fire marshal shall cooperate with the director of children and
youth when the director adopts rules under section 5104.052 of the
Revised Code regarding fire prevention and fire safety in licensed
type B family child care homes, as defined in section 5104.01 of the
Revised Code, recommend procedures for inspecting type B homes to
determine whether they are in compliance with those rules, and
provide training and technical assistance to the director of children
and youth and county directors of job and family services on the
procedures for determining compliance with those rules.

(G)
The fire marshal, upon request of a provider of child care in a type
B home that is not licensed by the director of children and youth, as
a precondition of approval by the department of education and
workforce under section 3313.813 of the Revised Code for receipt of
United States department of agriculture child and adult care food
program funds established under the "National School Lunch Act,"
60 Stat. 230 (1946), 42 U.S.C. 1751, as amended, shall inspect the
type B home to determine compliance with rules adopted under section
5104.052 of the Revised Code regarding fire prevention and fire
safety in licensed type B homes. In municipal corporations and in
townships where there is a certified fire safety inspector, the
inspections shall be made by that inspector under the supervision of
the fire marshal, according to rules adopted under section 5104.052
of the Revised Code. In townships outside municipal corporations
where there is no certified fire safety inspector, inspections shall
be made by the fire marshal.

Sec.
3901.86.
(A)
When the laws of any other state, district, territory, or nation
impose any taxes, fines, penalties, license fees, deposits of money,
securities, or other obligations or prohibitions on insurance
companies of this state doing business in that state, district,
territory, or nation, or upon their agents therein, the same
obligations and prohibitions shall be imposed upon insurance
companies of the other state, district, or nation doing business in
this state and upon their agents.

When
the laws of any other state, district, territory, or nation impose a
requirement for countersignature and payment of a fee or commission
upon agents of this state for placing any coverage in that state,
district, territory, or nation, then the same requirements of
countersignature and fee or commission shall be imposed upon agents
of that state, district, territory, or nation for placing any
coverage in this state.

(B)

Beginning
on July 1, 1993, twenty
Twenty-five

per
cent of the amount that is collected under division (A) of this
section from foreign insurance companies that sell fire insurance to
residents of this state shall be paid into the state fire marshal's
fund created under section 3737.71 of the Revised Code. The director
of commerce, with the approval of the director of budget and
management, may increase the percentage described in this division so
that it will yield an amount that the director of commerce determines
necessary to assist in the maintenance and administration of the
office of the fire marshal and in defraying the costs of operating
the Ohio fire academy established by section 3737.33 of the Revised
Code.

Sec.
4113.41.
(A)
No employer shall terminate an employee who is a member of a
volunteer fire department, or who is employed by a political
subdivision of this state as a volunteer firefighter, or who is a
volunteer provider of emergency medical services because that
employee, when acting as a volunteer firefighter or a volunteer
provider of emergency medical services, is absent from
or
late to
the
employee's employment
in
order to respond
for
either of the following reasons:

(1)
Responding
to
an emergency
prior
to the time the employee is to report to work
;

(2)
Attending training on emergency medical response or firefighting
.

An
employer may charge any time that an employee who is a volunteer
firefighter or a volunteer provider of emergency medical services
loses from employment because of the employee's response to an
emergency against the employee's regular pay.

(B)
An employee who is a volunteer firefighter or volunteer provider of
emergency medical services shall do all of the following:

(1)
Not later than thirty days after receiving certification as a
volunteer firefighter or a volunteer provider of emergency services,
submit to the employee's employer a written notification signed by
the chief of the volunteer fire department with which the employee
serves, or the medical director or chief administrator of the
cooperating physician advisory board of the emergency medical
organization with which the employee serves, to notify the employer
of the employee's status as a volunteer firefighter or volunteer
provider of emergency services;

(2)
Make every effort to notify the employee's employer that the employee
may report late to or be absent from work due to the employee's
dispatch to an emergency.

If
notification of dispatch to an emergency cannot be made either due to
the extreme circumstances of the emergency or the inability to
contact the employer, then the employee shall submit to the
employee's employer a written explanation from the chief of the
volunteer fire department with which the employee serves, or the
medical director or chief administrator of the cooperating physician
advisory board of the emergency medical service organization with
which the employee serves, as applicable, to explain why prior notice
was not given.

(C)

(C)(1)
An employer may grant an employee who is a volunteer firefighter or a
volunteer provider of emergency medical services not more than one
hundred twenty hours per calendar year of public service leave with
pay. The employee may use the leave for the employee's absence from
employment to respond to an emergency in that volunteer capacity or
to attend training to do so.

(2)
An employer that grants public service leave to an employee shall
compensate the employee at the employee's regular rate of pay for
those regular work hours for which the leave is granted.

(3)
Public service leave under this section is separate and distinct from
other forms of leave.

(4)
State employees who are eligible for leave under section 124.1310 of
the Revised Code are not eligible for public service leave under this
section.

(D)(1)
An employee shall provide the employer with a written statement that
complies with division (D)(2) of this section in both of the
following situations:

(a)

At
the employer's request,
an

when
the
employee

who

loses
time from the employee's employment to respond to an emergency

shall provide the employer with a written statement from

but does not seek a grant of public service leave;

(b)
When the employee seeks a grant of public service leave.

(2)
The statement shall specify the reason for the employee's absence
from employment and shall list the time involved. The employee shall
obtain the statement from and ensure that it is signed by
the
chief of the volunteer fire department or the medical director or
chief administrator of the cooperating physician advisory board of
the emergency medical service organization, as applicable
,
stating that the employee responded to an emergency and listing the
time of that response
.

(D)

(E)

An
employee who is a member of a volunteer fire department, or who is
employed by a political subdivision of this state as a volunteer
firefighter, or who is a volunteer provider of emergency medical
services shall notify that employee's employer when the employee's
status as a volunteer firefighter or volunteer provider of emergency
medical services changes, including when the employee's status as a
volunteer firefighter or volunteer provider of emergency medical
services is terminated.

(E)

(F)

If
an employer purposely violates division (A) of this section, the
employee may bring a civil action for reinstatement to the employee's
former position of employment, payment of back wages, and full
reinstatement of fringe benefits and seniority rights. An action to
enforce this section shall be commenced within one year after the
date of the violation in the court of common pleas of the county
where the place of employment is located.

(F)

(G)

As
used in this section:

(1)
"Emergency" means going to, attending to, or coming from a
fire, hazardous or toxic materials spill and cleanup, medical
emergency, or other situation that poses an imminent threat of loss
of life or property to which the fire department or provider of
emergency medical services has been or later could be dispatched.

(2)
"Emergency medical services" and "emergency medical
service organization" have the same meanings as in section
4765.01 of the Revised Code.

(3)
"Volunteer firefighter" has the same meaning as in section
146.01 of the Revised Code.

Sec.
4765.01.
As
used in this chapter:

(A)
"First responder" means an individual who holds a current,
valid certificate issued under section 4765.30 of the Revised Code to
practice as a first responder.

(B)
"Emergency medical technician-basic" or "EMT-basic"
means an individual who holds a current, valid certificate issued
under section 4765.30 of the Revised Code to practice as an emergency
medical technician-basic.

(C)
"Emergency medical technician-intermediate" or "EMT-I"
means an individual who holds a current, valid certificate issued
under section 4765.30 of the Revised Code to practice as an emergency
medical technician-intermediate.

(D)
"Emergency medical technician-paramedic" or "paramedic"
means an individual who holds a current, valid certificate issued
under section 4765.30 of the Revised Code to practice as an emergency
medical technician-paramedic.

(E)
"Ambulance" means any motor vehicle that is used, or is
intended to be used, for the purpose of responding to emergency
medical situations, transporting emergency patients, and
administering emergency medical service to patients before, during,
or after transportation.

(F)
"Cardiac monitoring" means a procedure used for the purpose
of observing and documenting the rate and rhythm of a patient's heart
by attaching electrical leads from an electrocardiograph monitor to
certain points on the patient's body surface.

(G)
"Emergency medical service" means any of the services that
first responders, emergency medical technicians-basic, emergency
medical technicians-intermediate, and paramedics are authorized to
perform pursuant to rules adopted by the state board of emergency
medical, fire, and transportation services under section 4765.11 of
the Revised Code. "Emergency medical service" includes such
services performed before or during any transport of a patient,
including transports between hospitals and transports to and from
helicopters.

(H)
"Emergency medical service organization" means a public or
private organization using first responders, EMTs-basic, EMTs-I, or
paramedics, or a combination of first responders, EMTs-basic, EMTs-I,
and paramedics, to provide emergency medical services.

(I)
"Physician" means an individual who holds a current, valid
license issued under Chapter 4731. of the Revised Code authorizing
the practice of medicine and surgery or osteopathic medicine and
surgery.

(J)
"Registered nurse" means an individual who holds a current,
valid license issued under Chapter 4723. of the Revised Code
authorizing the practice of nursing as a registered nurse.

(K)
"Volunteer" means a person who provides services either for
no compensation or for compensation that does not exceed the actual
expenses incurred in providing the services or in training to provide
the services.

(L)
"Emergency medical service personnel" means first
responders, emergency medical technicians-basic, emergency medical
technicians-intermediate, emergency medical technicians-paramedic,
and persons who provide medical direction to such persons.

(M)
"Hospital" has the same meaning as in section 3727.01 of
the Revised Code.

(N)
"Trauma" or "traumatic injury" means severe
damage to or destruction of tissue that satisfies both of the
following conditions:

(1)
It creates a significant risk of any of the following:

(a)
Loss of life;

(b)
Loss of a limb;

(c)
Significant, permanent disfigurement;

(d)
Significant, permanent disability.

(2)
It is caused by any of the following:

(a)
Blunt or penetrating injury;

(b)
Exposure to electromagnetic, chemical, or radioactive energy;

(c)
Drowning, suffocation, or strangulation;

(d)
A deficit or excess of heat.

(O)
"Trauma victim" or "trauma patient" means a
person who has sustained a traumatic injury.

(P)
"Trauma care" means the assessment, diagnosis,
transportation, treatment, or rehabilitation of a trauma victim by
emergency medical service personnel or by a physician, nurse,
physician assistant, respiratory therapist, physical therapist,
chiropractor, occupational therapist, speech-language pathologist,
audiologist, or psychologist licensed to practice as such in this
state or another jurisdiction.

(Q)
"Trauma center" means all of the following:

(1)
Any hospital that is verified by the American college of surgeons as
an adult or pediatric trauma center;

(2)
Any hospital that is operating as an adult or pediatric trauma center
under provisional status pursuant to section 3727.101 of the Revised
Code;

(3)
Until December 31, 2004, any hospital in this state that is
designated by the director of health as a level II pediatric trauma
center under section 3727.081 of the Revised Code;

(4)
Any hospital in another state that is licensed or designated under
the laws of that state as capable of providing specialized trauma
care appropriate to the medical needs of the trauma patient.

(R)
"Pediatric" means involving a patient who is less than
sixteen years of age.

(S)
"Adult" means involving a patient who is not a pediatric
patient.

(T)
"Geriatric" means involving a patient who is at least
seventy years old or exhibits significant anatomical or physiological
characteristics associated with advanced aging.

(U)
"Air medical organization" means an organization that
provides emergency medical services, or transports emergency victims,
by means of fixed or rotary wing aircraft.

(V)
"Emergency care" and "emergency facility" have
the same meanings as in section 3727.01 of the Revised Code.

(W)
"Stabilize" has the same meaning as in section 1753.28 of
the Revised Code.

(X)
"Transfer" has the same meaning as in section 1753.28 of
the Revised Code.

(Y)
"Firefighter" means any member of a fire department as
defined in section 742.01 of the Revised Code.

(Z)
"Volunteer firefighter" has the same meaning as in section
146.01 of the Revised Code.

(AA)
"Part-time paid firefighter" means a person who provides
firefighting services on less than a full-time basis, is routinely
scheduled to be present on site at a fire station or other designated
location for purposes of responding to a fire or other emergency, and
receives more than nominal compensation for the provision of
firefighting services.

(BB)
"Physician assistant" means an individual who holds a valid
license to practice as a physician assistant issued under Chapter
4730. of the Revised Code.

(CC)
"Advanced practice registered nurse" has the same meaning
as in section 4723.01 of the Revised Code.

(DD)
"Fire apparatus driver operator" means a volunteer who
drives a fire department vehicle and operates related equipment at an
incident scene.

(EE)
"Support person" means a volunteer who assists a fire
department with communications, equipment, and incident operations
during an emergency in a nonhazardous atmosphere or protected work
zone.

Sec.
4765.55.
(A)
(A)(1)

The executive director of the state board of emergency medical, fire,
and transportation services, with the advice and counsel of the
firefighter and fire safety inspector training committee of the state
board of emergency medical, fire, and transportation services, shall
assist in the establishment and maintenance by any state agency, or
any county, township, city, village, school district, or educational
service center of a fire service training program for the training of
all persons in positions of any fire training certification level
approved by the executive director, including full-time paid
firefighters, part-time paid firefighters, volunteer firefighters,

support
persons, fire apparatus driver operators,
and
fire safety inspectors in this state. The executive director, with
the advice and counsel of the committee, shall adopt rules to
regulate those firefighter and fire safety inspector training
programs, and other training programs approved by the executive
director. The rules may include, but need not be limited to, training
curriculum, certification examinations, training schedules, minimum
hours of instruction, attendance requirements, required equipment and
facilities, basic physical requirements, and methods of training for
all persons in positions of any fire training certification level
approved by the executive director, including full-time paid
firefighters, part-time paid firefighters, volunteer firefighters,

support
persons, fire apparatus driver operators,
and
fire safety inspectors. The rules adopted to regulate training
programs for volunteer firefighters
,
support persons, and fire apparatus driver operators

shall
not
require more than thirty-six hours of training
do
all of the following:

(a)
Require a person to be at least seventeen years of age to participate
in the training program;

(b)
Include general knowledge, skill, and job performance requirements
that are consistent with the requirements specified in the national
fire protection association standard "NFPA 1010, Standard on
Professional Qualifications for Firefighters";

(c)
Comply with section 4765.551 of the Revised Code
.

(2)

The
executive director, with the advice and counsel of the committee,
shall provide for the classification and chartering of fire service
training programs in accordance with rules adopted under division (B)
of this section, and may take action against any chartered training
program or applicant, in accordance with rules adopted under
divisions (B)(4) and (5) of this section, for failure to meet
standards set by the adopted rules.

(B)
The executive director, with the advice and counsel of the
firefighter and fire safety inspector training committee of the state
board of emergency medical, fire, and transportation services, shall
adopt, and may amend or rescind, rules under Chapter 119. of the
Revised Code that establish all of the following:

(1)
Requirements for, and procedures for chartering, the training
programs regulated by this section;

(2)
Requirements for, and requirements and procedures for obtaining and
renewing, an instructor certificate to teach the training programs
and continuing education classes regulated by this section;

(3)
Requirements for, and requirements and procedures for obtaining and
renewing, any of the fire training certificates regulated by this
section;

(4)
Grounds and procedures for suspending, revoking, restricting, or
refusing to issue or renew any of the certificates or charters
regulated by this section, which grounds shall be limited to one of
the following:

(a)
Failure to satisfy the education or training requirements of this
section;

(b)
Conviction of a felony offense;

(c)
Conviction of a misdemeanor involving moral turpitude;

(d)
Conviction of a misdemeanor committed in the course of practice;

(e)
In the case of a chartered training program or applicant, failure to
meet standards set by the rules adopted under this division.

(5)
Grounds and procedures for imposing and collecting fines, not to
exceed one thousand dollars, in relation to actions taken under
division (B)(4) of this section against persons holding certificates
and charters regulated by this section, the fines to be deposited
into the trauma and emergency medical services fund established under
section 4513.263 of the Revised Code;

(6)
Continuing education requirements for certificate holders, including
a requirement that credit shall be granted for in-service training
programs conducted by local entities. The continuing education
requirements shall not require more than thirty-six hours of
continuing education every three-year certification cycle. Local
entities may require additional continuing education, provided that
completion of such additional continuing education is not required
for renewal of certification.

(7)
Procedures for considering the granting of an extension or exemption
of fire service continuing education requirements;

(8)
Certification cycles for which the certificates and charters
regulated by this section are valid;

(9)
If determined necessary by the executive director, procedures and
requirements for conducting background checks on applicants for the
issuance and renewal of certification as a fire safety inspector in
accordance with section 109.578 of the Revised Code.

(C)(1)
The executive director, with the advice and counsel of the
firefighter and fire safety inspector training committee of the state
board of emergency medical, fire, and transportation services, shall
issue or renew an instructor certificate to teach the training
programs and continuing education classes regulated by this section

and
section 4765.551 of the Revised Code
to
any applicant that the executive director determines meets the
qualifications established in rules adopted under division (B) of
this section, and may take disciplinary action against an instructor
certificate holder or applicant in accordance with rules adopted
under division (B) of this section.

(2)
On and after April 6, 2023, the executive director shall not issue to
any new applicant a certificate to practice as an assistant fire
instructor. Any assistant fire instructor certificate that was issued
in accordance with rules adopted under division (B) of this section
prior to April 6, 2023, remains valid, subject to any conditions or
responsibilities of retaining the validity of that certificate, until
the holder of the certificate allows it to expire or lapse. The
certificate may be renewed by the holder of that certificate. The
executive director shall adopt, amend, or rescind rules in accordance
with Chapter 119. of the Revised Code in order to effectuate division
(C)(2) of this section.

(3)
The executive director, with the advice and counsel of the committee,
shall charter or renew the charter of any training program that the
executive director determines meets the qualifications established in
rules adopted under division (B) of this section, and may take
disciplinary action against the holder of a charter in accordance
with rules adopted under division (B) of this section.

(D)
The executive director shall issue or renew a fire training
certificate for a firefighter,
a
support person, a fire apparatus driver operator,
a
fire safety inspector, or another position of any fire training
certification level approved by the executive director, to any
applicant that the executive director determines meets the
qualifications established in rules adopted under division (B) of
this section and may take disciplinary actions against a certificate
holder or applicant in accordance with rules adopted under division
(B) of this section.

(E)
Certificates issued under this section shall be on a form prescribed
by the executive director, with the advice and counsel of the
firefighter and fire safety inspector training committee of the state
board of emergency medical, fire, and transportation services.

(F)(1)
The executive director, with the advice and counsel of the
firefighter and fire safety inspector training committee of the state
board of emergency medical, fire, and transportation services, shall
establish criteria for evaluating the standards maintained by the
branches of the United States military for firefighter,
support
person, fire apparatus driver operator,
fire
safety inspector, and fire instructor training programs, and other
training programs recognized by the executive director, to determine
whether the standards are equivalent to those established under this
section and shall establish requirements and procedures for issuing a
certificate to each person who presents proof to the executive
director of having satisfactorily completed a training program that
meets those standards.

(2)
The executive director, with the committee's advice and counsel,
shall adopt rules establishing requirements and procedures for
issuing a fire training certificate in lieu of completing a chartered
training program.

(G)
Notwithstanding any requirement for a certificate issued under this
section, the executive director shall issue a certificate in
accordance with Chapter 4796. of the Revised Code to an individual if
either of the following applies:

(1)
The individual holds a license or certificate in another state.

(2)
The individual has satisfactory work experience, a government
certification, or a private certification as described in that
chapter as a firefighter
,
support person, fire apparatus driver operator,

or fire safety inspector in a state that does not issue that license
or certificate.

(H)
Nothing in this section invalidates any other section of the Revised
Code relating to the fire training academy. Section 4765.11 of the
Revised Code does not affect any powers and duties granted to the
executive director under this section.

(I)
Notwithstanding any provision of division (B)(4) of this section to
the contrary, the executive director shall not adopt rules for
refusing to issue any of the certificates or charters regulated by
this section to an applicant because of a criminal conviction unless
the rules establishing grounds and procedures for refusal are in
accordance with section 9.79 of the Revised Code.

Sec.
4765.551.
(A)
The executive director of the state board of emergency medical, fire,
and transportation services, in the rules the executive director
adopts under section 4765.55 of the Revised Code regulating training
programs for volunteer firefighters shall, in addition to any
traditional classroom training program and subject to division (C) of
this section, establish an alternative training program for volunteer
firefighters. The alternative training program shall combine online
and in-person learning. Course lectures and written coursework shall
be completed and submitted electronically to the greatest extent
possible. Hands-on skills training shall be completed at locations
with appropriate facilities for the training. The executive director,
in the rules the executive director adopts, shall require the program
be delivered as separate courses of study in concentrated segments or
modules with each course focusing on a single topic.

(B)
If the executive director, in accordance with section 4765.55 of the
Revised Code, adopts rules requiring a person seeking certification
as a volunteer firefighter to pass an examination, the executive
director, in those rules, shall allow a person participating in the
alternative training program established under division (A) of this
section to complete the examination in a self-paced, self-guided
manner. The executive director, in the rules the executive director
adopts for the examination, shall do both of the following:

(1)
Allow a student to complete the examination in discrete parts over a
twelve-month period either electronically from a remote location or
at a fixed physical location, including an established fire
department;

(2)
Allow a student to access course materials and self-prepared testing
aids while completing the examination.

(C)
The executive director, with the advice and counsel of the
firefighter and fire safety inspector training committee of the
board, may eliminate a traditional classroom training program for
volunteer firefighters and make the alternative training program
described in division (A) of this section and the examination
procedure described in division (B) of this section the sole training
program and examination procedure for certification as a volunteer
firefighter.

Sec.
4765.61.
There
is created in the state treasury the full-time emergency medical
service response fund. The fund shall be administered by the
executive director of the division of emergency medical services in
the department of public safety. The executive director shall use the
fund to incentivize the formation of full-time emergency medical
service response by volunteer fire departments that the executive
director identifies as having a high enough emergency medical service
response call volume to necessitate additional staffing. A volunteer
fire department that receives money from the fund shall use the money
to pay for the salaries of two full-time employees who are emergency
medical technicians or paramedics for a period of three years. A
volunteer fire department that receives money from the fund shall
agree to keep the same or a better level of service for a period of
three years following receipt of money from the fund.

Sec.
5747.08.
An
annual return with respect to the tax imposed by section 5747.02 of
the Revised Code and each tax imposed under Chapter 5748. of the
Revised Code shall be made by every taxpayer for any taxable year for
which the taxpayer is liable for the tax imposed by that section or
under that chapter, unless the total credits allowed under division
(E) of section 5747.05 and divisions (F) and (G) of section 5747.055
of the Revised Code for the year are equal to or exceed the tax
imposed by section 5747.02 of the Revised Code, in which case no
return shall be required unless the taxpayer is liable for a tax
imposed pursuant to Chapter 5748. of the Revised Code.

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

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

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

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

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

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

(c)
Except as provided by division (L) of this section, nothing in
division (D) of this section precludes the tax commissioner from
requiring such investors to file the return and make the payment of
taxes and related interest, penalty, and interest penalty required by
this section or section 5747.02, 5747.09, or 5747.15 of the Revised
Code. Nothing in division (D) of this section precludes such an
investor from filing the annual return under this section, utilizing
the refundable credit equal to the investor's proportionate share of
the tax paid by the pass-through entity on behalf of the investor
under division (I) of this section, and making the payment of taxes
imposed under section 5747.02 of the Revised Code. Nothing in
division (D) of this section shall be construed to provide to such an
investor or pass-through entity any additional deduction or credit,
other than the credit provided by division (I) of this section,
solely on account of the entity's filing a return in accordance with
this section. Such a pass-through entity also shall make the filing
and payment of estimated taxes on behalf of the pass-through entity
investors other than an investor that is a person subject to the tax
imposed under section 5733.06 of the Revised Code.

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

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

(b)
The senior citizen credit under division (F) of section 5747.055 of
the Revised Code;

(c)
The lump sum distribution credit under division (G) of section
5747.055 of the Revised Code;

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

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

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

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

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

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

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

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

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

(m)
The earned income tax credit under section 5747.71 of the Revised
Code;

(n)
The lead abatement credit under section 5747.26 of the Revised Code;

(o)
The credit for education expenses under section 5747.72 of the
Revised Code;

(p)
The credit for tuition paid to a nonchartered nonpublic school under
section 5747.75 of the Revised Code
;

(q)
The credit for volunteer firefighters under section 5747.88 of the
Revised Code
.

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

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

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

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

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

(G)
Each return or notice required to be filed under this section shall
be made and filed as required by section 5747.04 of the Revised Code,
on or before the fifteenth day of April of each year, on forms that
the tax commissioner shall prescribe, together with remittance made
payable to the treasurer of state in the combined amount of the state
and all school district income taxes shown to be due on the form.

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

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

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

(H)
The amounts withheld pursuant to section 5747.06, 5747.062, 5747.063,
5747.064, 5747.065, or 5747.071 of the Revised Code shall be allowed
to the ultimate recipient of the income as credits against payment of
the appropriate taxes imposed on the ultimate recipient by section
5747.02 and under Chapter 5748. of the Revised Code. As used in this
division, "ultimate recipient" means the person who is
required to report income from which amounts are withheld pursuant to
section 5747.06, 5747.062, 5747.063, 5747.064, 5747.065, or 5747.071
of the Revised Code on the annual return required to be filed under
this section.

(I)
If a pass-through entity elects to file a single return under
division (D) of this section and if any investor is required to file
the annual return and make the payment of taxes required by this
chapter on account of the investor's other income that is not
included in a single return filed by a pass-through entity or any
other investor elects to file the annual return, the investor is
entitled to a refundable credit equal to the investor's proportionate
share of the tax paid by the pass-through entity on behalf of the
investor. The investor shall claim the credit for the investor's
taxable year in which or with which ends the taxable year of the
pass-through entity. Nothing in this chapter shall be construed to
allow any credit provided in this chapter to be claimed more than
once. For the purpose of computing any interest, penalty, or interest
penalty, the investor shall be deemed to have paid the refundable
credit provided by this division on the day that the pass-through
entity paid the estimated tax or the tax giving rise to the credit.

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

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

(L)
If, for the taxable year, a nonresident or trust that is the owner of
an electing pass-through entity, as defined in section 5747.38 of the
Revised Code, does not have Ohio adjusted gross income or, in the
case of a trust, modified Ohio taxable income other than from one or
more electing pass-through entities, the nonresident or trust shall
not be required to file an annual return under this section. Nothing
in this division precludes such an owner from filing the annual
return under this section, utilizing the refundable credit under
section 5747.39 of the Revised Code equal to the owner's
proportionate share of the tax levied under section 5747.38 of the
Revised Code and paid by the electing pass-through entity, and making
the payment of taxes imposed under section 5747.02 of the Revised
Code.

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

Sec.
5747.87.
(A)
As used in this section:

(1)
"Volunteer firefighting leave benefits" means compensation
paid to an employee while the employee is on leave for a period to
respond to emergencies or participate in training in the employee's
capacity as a volunteer firefighter, provided that the compensation
is equal to the compensation the employee would have received if the
employee had worked for the employer in the employee's job for that
period and is paid as part of a policy of the employer for paid
volunteer firefighting leave benefits that does not deduct time from
the employee's other paid leave time.

(2)
"Volunteer firefighter" has the same meaning as in section
146.01 of the Revised Code.

(B)
A nonrefundable credit shall be allowed against a taxpayer's
aggregate tax liability under section 5747.02 of the Revised Code for
an employer, or a taxpayer that owns a direct or indirect interest in
an employer, that paid volunteer firefighting leave benefits to an
employee. The total credit available with respect to an employee of
that taxpayer shall equal the lesser of five hundred dollars or the
amount of volunteer firefighting leave benefits paid to the employee
during the taxable year.

If
a taxpayer holds a direct or indirect equity interest in an employer
that paid volunteer firefighting leave benefits during the entity's
taxable year, the taxpayer shall claim the taxpayer's distributive or
proportionate share of the credit for the taxpayer's taxable year
that includes the last day of the entity's taxable year.

The
total amount of volunteer firefighting leave benefits paid by an
employer and eligible for the credit allowed under this section per
taxable year shall not exceed five thousand dollars. The credit shall
be claimed in the order required under section 5747.98 of the Revised
Code.

(C)
The taxpayer shall provide, upon request of the tax commissioner, any
documentation necessary to verify the taxpayer is entitled to the
credit under this section, including the taxpayer's volunteer
firefighting leave benefits policy and pay stubs for the employee or
a signed attestation from the employee providing the date and period
of time for which such leave was taken.

Sec.
5747.88.
(A)
As used in this section, "volunteer firefighter" has the
same meaning as in section 146.01 of the Revised Code.

(B)
There is allowed a nonrefundable credit against a taxpayer's
aggregate liability under section 5747.02 of the Revised Code for a
taxpayer who is a volunteer firefighter during the entire taxable
year. The credit equals fifty per cent of that aggregate tax
liability for that year, after application of all other credits
described in section 5747.98 of the Revised Code.

The
credit shall be claimed in the order required under section 5747.98
of the Revised Code. If a credit exceeds the aggregate amount of tax
otherwise due for a taxable year, the excess may be carried forward
and applied against the tax due for not more than three succeeding
taxable years, provided that the amount applied to the tax due for
any taxable year shall be subtracted from the amount available to
carry forward to succeeding years.

The
tax commissioner may request that a taxpayer claiming a credit under
this section furnish information as is necessary to support the claim
for the credit under this section, and no credit shall be allowed
unless the requested information is provided.

Sec.
5747.98.
(A)
To provide a uniform procedure for calculating a taxpayer's aggregate
tax liability under section 5747.02 of the Revised Code, a taxpayer
shall claim any credits to which the taxpayer is entitled in the
following order:

Either
the retirement income credit under division (B) of section 5747.055
of the Revised Code or the lump sum retirement income credits under
divisions (C), (D), and (E) of that section;

Either
the senior citizen credit under division (F) of section 5747.055 of
the Revised Code or the lump sum distribution credit under division
(G) of that section;

The
dependent care credit under section 5747.054 of the Revised Code;

The
credit for displaced workers who pay for job training under section
5747.27 of the Revised Code;

The
campaign contribution credit under section 5747.29 of the Revised
Code;

The
twenty-dollar personal exemption credit under section 5747.022 of the
Revised Code;

The
joint filing credit under division
(G)
(E)

of section 5747.05 of the Revised Code;

The
earned income credit under section 5747.71 of the Revised Code;

The
nonrefundable credit for education expenses under section 5747.72 of
the Revised Code;

The
nonrefundable credit for donations to scholarship granting
organizations under section 5747.73 of the Revised Code;

The
nonrefundable credit for tuition paid to a nonchartered nonpublic
school under section 5747.75 of the Revised Code;

The
nonrefundable vocational job credit under section 5747.057 of the
Revised Code;

The
nonrefundable volunteer firefighting leave benefit credit under
section 5747.87 of the Revised Code;

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

The
enterprise zone credit under section 5709.66 of the Revised Code;

The
credit for beginning farmers who participate in a financial
management program under division (B) of section 5747.77 of the
Revised Code;

The
credit for volunteer firefighters under section 5747.88 of the
Revised Code;

The
credit for commercial vehicle operator training expenses under
section 5747.82 of the Revised Code;

The
nonrefundable welcome home Ohio (WHO) program credit under section
122.633 of the Revised Code;

The
credit for selling or renting agricultural assets to beginning
farmers under division (A) of section 5747.77 of the Revised Code;

The
credit for purchases of qualifying grape production property under
section 5747.28 of the Revised Code;

The
small business investment credit under section 5747.81 of the Revised
Code;

The
nonrefundable lead abatement credit under section 5747.26 of the
Revised Code;

The
opportunity zone investment credit under section 5747.86 of the
Revised Code;

The
enterprise zone credits under section 5709.65 of the Revised Code;

The
research and development credit under section 5747.331 of the Revised
Code;

The
credit for rehabilitating a historic building under section 5747.76
of the Revised Code;

The
nonrefundable Ohio low-income housing tax credit under section
5747.83 of the Revised Code;

The
nonrefundable affordable single-family home credit under section
5747.84 of the Revised Code;

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

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

The
refundable motion picture and broadway theatrical production credit
under section 5747.66 of the Revised Code;

The
refundable credit for film and theater capital improvement projects
under section 5747.67 of the Revised Code;

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

The
refundable credit for taxes paid by a qualifying entity granted under
section 5747.059 of the Revised Code;

The
refundable credits for taxes paid by a qualifying pass-through entity
granted under division (I) of section 5747.08 of the Revised Code;

The
refundable credit under section 5747.80 of the Revised Code for
losses on loans made to the Ohio venture capital program under
sections 150.01 to 150.10 of the Revised Code;

The
refundable credit for rehabilitating a historic building under
section 5747.76 of the Revised Code;

The
refundable credit under section 5747.39 of the Revised Code for taxes
levied under section 5747.38 of the Revised Code paid by an electing
pass-through entity.

(B)
For any credit, except the refundable credits enumerated in this
section and the credit granted under division (H) of section 5747.08
of the Revised Code, the amount of the credit for a taxable year
shall not exceed the taxpayer's aggregate amount of tax due under
section 5747.02 of the Revised Code, after allowing for any other
credit that precedes it in the order required under this section. Any
excess amount of a particular credit may be carried forward if
authorized under the section creating that credit. Nothing in this
chapter shall be construed to allow a taxpayer to claim, directly or
indirectly, a credit more than once for a taxable year.

Section
2.
That
existing sections 124.1310, 323.151, 323.152, 323.153, 3737.22,
3901.86, 4113.41, 4765.01, 4765.55, 5747.08, and 5747.98 of the
Revised Code are hereby repealed.

Section
3.
All
items in this act are hereby appropriated as designated out of any
moneys in the state treasury to the credit of the designated fund.
For all operating appropriations made in this act, those in the first
column are for fiscal year 2026 and those in the second column are
for fiscal year 2027. The operating appropriations made in this act
are in addition to any other operating appropriations made for these
fiscal years.

Section
4.

1

2

3

4

5

A

COM
DEPARTMENT OF COMMERCE

B

General
Revenue Fund

C

GRF

800503

Community
Assistance Program - Emergency Services

$5,000,000

$0

D

TOTAL
General Revenue Fund

$5,000,000

$0

E

TOTAL
ALL BUDGET FUND GROUPS

$5,000,000

$0

COMMUNITY
ASSISTANCE PROGRAM - EMERGENCY SERVICES

The
foregoing appropriation item 800503, Community Assistance Program -
Emergency Services, shall be used by the State Fire Marshal to
provide grants to volunteer fire departments to construct a new
facility or renovate or expand an existing facility for the volunteer
fire department's firefighting, ambulance, emergency medical, or
rescue services. A volunteer fire department shall not use a grant
awarded under this section to purchase equipment and other
appliances. The State Fire Marshal shall determine the process for
applying for a grant, the criteria for awarding a grant, and the
amount and number of grants that may be awarded under this section.

Section
5.

1

2

3

4

5

A

DPS
DEPARTMENT OF PUBLIC SAFETY

B

Dedicated
Purpose Fund Group

C

5BV1

765639

Full-Time
EMS Response

$2,500,000

$2,500,000

D

TOTAL
Dedicated Purpose Fund Group

$2,500,000

$2,500,000

E

TOTAL
ALL BUDGET FUND GROUPS

$2,500,000

$2,500,000

FULL-TIME
EMS RESPONSE

The
foregoing appropriation item 765639, Full-Time EMS Response, shall be
used by the Division of Emergency Medical Services in the Department
of Public Safety to incentivize the formation of full-time emergency
medical service response by volunteer fire departments in accordance
with section 4765.61 of the Revised Code.

On
the effective date of this section, or as soon as possible
thereafter, the Director of Budget and Management shall transfer
$5,000,000 cash from the General Revenue Fund to the Full-Time
Emergency Medical Service Response Fund (Fund 5BV1).

Section
6.
Within
the limits set forth in this act, the Director of Budget and
Management shall establish accounts indicating the source and amount
of funds for each appropriation made in this act, and shall determine
the manner in which appropriation accounts shall be maintained.
Expenditures from operating appropriations contained in this act
shall be accounted for as though made in, and are subject to all
applicable provisions of, the main operating appropriations act of
the 136th General Assembly.

Section
7.
(A)
The amendment by this act of sections 323.151, 323.152, and 323.153
of the Revised Code applies to tax years ending on or after the
effective date of this section.

(B)
The enactment by this act of sections 5747.87 and 5747.88 of the
Revised Code applies to taxable years ending on or after the
effective date of this section.

Section
8.
Section
323.152 of the Revised Code is presented in this act as a composite
of the section as amended by both H.B. 33 and S.B. 43 of the 135th
General Assembly. The General Assembly, applying the principle stated
in division (B) of section 1.52 of the Revised Code that amendments
are to be harmonized if reasonably capable of simultaneous operation,
finds that the composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.