Create the Pediatric Cancer Research Fund

As Introduced

136th
General Assembly

Regular
Session
S. B. No. 317

2025-2026

Senators Weinstein, Schaffer

Cosponsors: Senators Liston, DeMora,
Antonio

To
amend section 5747.113 and to enact sections 3701.27 and 4503.108 of
the Revised Code
to
create the Pediatric Cancer Research Fund in the state treasury to
support hospitals conducting pediatric cancer research and to
authorize voluntary contributions to the fund, including when
registering motor vehicles or filing state income tax returns.

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

Section
1.
That
section 5747.113 be amended and sections 3701.27 and 4503.108 of the
Revised Code be enacted to read as follows:

Sec.
3701.27.
(A)
The pediatric cancer research fund is created in the state treasury.
The fund consists of the following voluntary contributions:

(1)
Those deposited as provided in sections 4503.108 and 5747.113 of the
Revised Code;

(2)
Those made directly to the fund by individuals other than as provided
in sections 4503.108 and 5747.113 of the Revised Code.

All
investment earnings from the fund shall be credited to the fund.

(B)
The director of health shall use the money in the fund as follows:

(1)
To provide financial support to hospitals within this state for the
purpose of conducting pediatric cancer research;

(2)
For the purpose of sections 4503.108 and 5747.113 of the Revised
Code, to develop and distribute informational materials on the
importance of pediatric cancer research to the registrar of motor
vehicles and each deputy registrar and to the tax commissioner;

(3)
To pay costs incurred by the director in administering the fund;

(4)
To reimburse the bureau of motor vehicles and department of taxation
for administrative costs incurred in performing their respective
duties under sections 4503.108 and 5747.113 of the Revised Code.

(C)
The director also shall conduct a public campaign to inform residents
of this state about opportunities to make voluntary contributions to
the fund.

(D)
A hospital seeking funding from the pediatric cancer research fund
shall submit a request to the director. The director shall review all
requests received under this section and determine the
appropriateness of each request for funding. The director shall then
approve or disapprove such requests and shall disburse money from the
fund to each hospital whose request has been approved.

(E)
The director shall adopt rules addressing both of the following:

(1)
The manner in which a hospital shall submit a request under division
(D) of this section;

(2)
The standards and procedures for determining the appropriateness of
requests for funding and for approving or disapproving such requests.

The
director may adopt any other rules as necessary to implement this
section. All rules shall be adopted in accordance with Chapter 119.
of the Revised Code.

Sec.
4503.108.
In
addition to the fees collected under sections 4503.10 and 4503.102 of
the Revised Code, the registrar of motor vehicles or deputy registrar
shall ask each person applying for or renewing a motor vehicle
registration whether the person wishes to make a five-dollar
voluntary contribution to the pediatric cancer research fund
established under section 3701.27 of the Revised Code. Every
application for registration or renewal notice shall state whether
the owner of the motor vehicle wishes to make a five-dollar voluntary
contribution to the pediatric cancer research fund established under
section 3701.27 of the Revised Code. The registrar or deputy
registrar shall also make available to each person applying for or
renewing a motor vehicle registration informational materials on the
importance of pediatric cancer research provided by the director of
health under division (B)(2) of section 3701.27 of the Revised Code.

All
donations collected under this section during each calendar quarter
shall be forwarded by the registrar to the treasurer of state, who
shall deposit them into the pediatric cancer research fund.

Sec.
5747.113.
(A)
Any taxpayer claiming a refund under section 5747.11 of the Revised
Code who wishes to contribute any part of the taxpayer's refund to
the natural areas and preserves fund created in section 1517.11 of
the Revised Code, the nongame and endangered wildlife fund created in
section 1531.26 of the Revised Code, the military injury relief fund
created in section 5902.05 of the Revised Code, the Ohio history fund
created in section 149.308 of the Revised Code, the breast and
cervical cancer project income tax contribution fund created in
section 3701.601 of the Revised Code, the wishes for sick children
income tax contribution fund created in section 3701.602 of the
Revised Code,
the
pediatric cancer research fund created in section 3701.27 of the
Revised Code,
or
all of those funds may designate on the taxpayer's income tax return
the amount that the taxpayer wishes to contribute to the fund or
funds. A designated contribution is irrevocable upon the filing of
the return and shall be made in the full amount designated if the
refund found due the taxpayer upon the initial processing of the
taxpayer's return, after any deductions including those required by
section 5747.12 of the Revised Code, is greater than or equal to the
designated contribution. If the refund due as initially determined is
less than the designated contribution, the contribution shall be made
in the full amount of the refund. The tax commissioner shall subtract
the amount of the contribution from the amount of the refund
initially found due the taxpayer and shall certify the difference to
the director of budget and management and treasurer of state for
payment to the taxpayer in accordance with section 5747.11 of the
Revised Code. For the purpose of any subsequent determination of the
taxpayer's net tax payment, the contribution shall be considered a
part of the refund paid to the taxpayer.

(B)
The tax commissioner shall provide a space on the income tax return
form in which a taxpayer may indicate that the taxpayer wishes to
make a donation in accordance with this section. The tax commissioner
shall also print in the instructions accompanying the income tax
return form a description of the purposes for which the natural areas
and preserves fund, the nongame and endangered wildlife fund, the
military injury relief fund, the Ohio history fund, the breast and
cervical cancer project income tax contribution fund,
and

the
wishes for sick children income tax contribution fund
,
and the pediatric cancer research fund

were created and the use of moneys from the income tax refund
contribution system established in this section. No person shall
designate on the person's income tax return any part of a refund
claimed under section 5747.11 of the Revised Code as a contribution
to any fund other than the natural areas and preserves fund, the
nongame and endangered wildlife fund, the military injury relief
fund, the Ohio history fund, the breast and cervical cancer project
income tax contribution fund,
or

the
wishes for sick children income tax contribution fund
,
or the pediatric cancer research fund
.

(C)
The money collected under the income tax refund contribution system
established in this section shall be deposited by the tax
commissioner into the natural areas and preserves fund, the nongame
and endangered wildlife fund, the military injury relief fund, the
Ohio history fund, the breast and cervical cancer project income tax
contribution fund,
and

the
wishes for sick children income tax contribution fund
,
and the pediatric cancer research fund

in the amounts designated on the tax returns.

(D)
If the total amount contributed to a fund under this section, as
annually determined by the tax commissioner, is less than fifty
thousand dollars in each of five consecutive calendar years, no
person may designate a contribution to that fund for any taxable year
ending after the last day of that five-year period. In such a case,
the commissioner shall remove the space dedicated to the fund on the
income tax return and the description of the fund in the instructions
accompanying the income tax return.

(E)
The general assembly may authorize taxpayer refund contributions to
no more than
six

seven

funds
under the income tax refund contribution system established in this
section. If the general assembly authorizes income tax refund
contributions to a fund other than the natural areas and preserves
fund, the nongame and endangered wildlife fund, the military injury
relief fund, the Ohio history fund, the breast and cervical cancer
project income tax contribution fund,
or

the
wishes for sick children income tax contribution fund,
or
pediatric cancer research fund,
such
contributions may be authorized only for a period of two calendar
years.

With
the exception of the Ohio history fund, the general assembly may
authorize income tax refund contributions to a fund only if all the
money in the fund will be expended or distributed by a state agency
as defined in section 1.60 of the Revised Code.

(F)(1)
The director of natural resources, in January of every odd-numbered
year, shall report to the general assembly on the effectiveness of
the income tax refund contribution system as it pertains to the
natural areas and preserves fund and the nongame and endangered
wildlife fund. The report shall include the amount of money
contributed to each fund in each of the previous five years, the
amount of money contributed directly to each fund in addition to or
independently of the income tax refund contribution system in each of
the previous five years, and the purposes for which the money was
expended.

(2)
The director of veterans services, the director of the Ohio history
connection, and the director of health, in January of every
odd-numbered year, each shall report to the general assembly on the
effectiveness of the income tax refund contribution system as it
pertains to the military injury relief fund, the Ohio history fund,
the breast and cervical cancer project income tax contribution fund,

and

the
wishes for sick children income tax contribution fund
,
and the pediatric cancer research fund

respectively. The report shall include the amount of money
contributed to the fund in each of the previous five years, the
amount of money contributed directly to the fund in addition to or
independently of the income tax refund contribution system in each of
the previous five years, and the purposes for which the money was
expended.

Section
2.
That
existing section 5747.113 of the Revised Code is hereby repealed.