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As Reported by the House Insurance Committee 136th General Assembly Regular Session Am.
As Passed by the House 136th General Assembly Regular Session Am.
Representatives Barhorst, Creech, John, Williams, Klopfenstein, Gross, Lear, Lorenz A BILL To amend sections 1716.01 and 5747.01 and to enact 1 sections 1716.22 and 3333.96 of the Revised Code 2 to enact the Health Care Sharing Ministries 3 Freedom to Share Act.
Representatives Barhorst, Creech, John, Williams, Klopfenstein, Gross, Lear, Lorenz, Brennan, Mathews, T., Miller, M., Sigrist, Willis A BILL To amend sections 1716.01 and 5747.01 and to enact 1 sections 1716.22 and 3333.96 of the Revised Code 2 to enact the Health Care Sharing Ministries 3 Freedom to Share Act.
21 Page 2 As Reported by the House Insurance Committee conservation, civic, or other eleemosynary purpose or for the 17 benefit of law enforcement personnel, firefighters, or other 18 persons who protect the public safety, or any person who in any 19 manner employs a charitable appeal as the basis of any 20 solicitation or an appeal that suggests that there is a 21 charitable purpose to any solicitation.
21 Page 2 As Passed by the House conservation, civic, or other eleemosynary purpose or for the 17 benefit of law enforcement personnel, firefighters, or other 18 persons who protect the public safety, or any person who in any 19 manner employs a charitable appeal as the basis of any 20 solicitation or an appeal that suggests that there is a 21 charitable purpose to any solicitation.
21 Page 3 As Reported by the House Insurance Committee (C) "Charitable sales promotion" means any advertising or 46 sale conducted by a person who represents that the purchase or 47 use of goods or services offered by the person will benefit, in 48 whole or in part, any charitable organization or charitable 49 purpose.
21 Page 3 As Passed by the House (C) "Charitable sales promotion" means any advertising or 46 sale conducted by a person who represents that the purchase or 47 use of goods or services offered by the person will benefit, in 48 whole or in part, any charitable organization or charitable 49 purpose.
21 Page 4 As Reported by the House Insurance Committee solicitation.
21 Page 4 As Passed by the House solicitation.
21 Page 5 As Reported by the House Insurance Committee (b) The charitable organization on whose behalf the 104 services are performed shares some element of common control or 105 an historic or continuing relationship with the charitable 106 organization that performs the services or employs the bona fide 107 officer or employee or engages the services of the bona fide 108 volunteer;
21 Page 5 As Passed by the House (b) The charitable organization on whose behalf the 104 services are performed shares some element of common control or 105 an historic or continuing relationship with the charitable 106 organization that performs the services or employs the bona fide 107 officer or employee or engages the services of the bona fide 108 volunteer;
21 Page 6 As Reported by the House Insurance Committee no assumption of risk or promise to pay by the health care 132 sharing ministry to the participants;
21 Page 6 As Passed by the House no assumption of risk or promise to pay by the health care 132 sharing ministry to the participants;
21 Page 7 As Reported by the House Insurance Committee Code of 1986," 100 Stat.
21 Page 7 As Passed by the House Code of 1986," 100 Stat.
21 Page 8 As Reported by the House Insurance Committee volunteer;
21 Page 8 As Passed by the House volunteer;
21 Page 9 As Reported by the House Insurance Committee (d) Selling or offering or attempting to sell any 219 advertisement, advertising space, book, card, tag, coupon, 220 chance, device, magazine, membership, merchandise, subscription, 221 sponsorship, flower, ticket, admission, candy, cookies, or other 222 tangible item, or any right of any description in connection 223 with which an appeal is made for any charitable organization or 224 charitable purpose, or when the name of any charitable 225 organization is used or referred to in any such appeal as an 226 inducement or reason for making the sale, or when in connection 227 with the sale or offer or attempt to sell, any statement is made 228 that all or part of the proceeds from the sale will be used for 229 any charitable purpose or will benefit any charitable 230 organization;
21 Page 9 As Passed by the House (d) Selling or offering or attempting to sell any 219 advertisement, advertising space, book, card, tag, coupon, 220 chance, device, magazine, membership, merchandise, subscription, 221 sponsorship, flower, ticket, admission, candy, cookies, or other 222 tangible item, or any right of any description in connection 223 with which an appeal is made for any charitable organization or 224 charitable purpose, or when the name of any charitable 225 organization is used or referred to in any such appeal as an 226 inducement or reason for making the sale, or when in connection 227 with the sale or offer or attempt to sell, any statement is made 228 that all or part of the proceeds from the sale will be used for 229 any charitable purpose or will benefit any charitable 230 organization;
21 Page 10 As Reported by the House Insurance Committee solicitations that are made by the same person for the same 249 charitable organization and that are similar in content or are 250 based on a similar pitch or sales approach, which series leads 251 up to or is represented to lead up to an event or lasts or is 252 intended to last for a definite period of time.
21 Page 10 As Passed by the House solicitations that are made by the same person for the same 249 charitable organization and that are similar in content or are 250 based on a similar pitch or sales approach, which series leads 251 up to or is represented to lead up to an event or lasts or is 252 intended to last for a definite period of time.
21 Page 11 As Reported by the House Insurance Committee the United States relating to federal income taxes or if not 278 used in a comparable context in those laws, has the same meaning 279 as in section 5733.40 of the Revised Code.
21 Page 11 As Passed by the House the United States relating to federal income taxes or if not 278 used in a comparable context in those laws, has the same meaning 279 as in section 5733.40 of the Revised Code.
21 Page 12 As Reported by the House Insurance Committee income:
21 Page 12 As Passed by the House income:
21 Page 13 As Reported by the House Insurance Committee long-term care insurance for the taxpayer, the taxpayer's 336 spouse, and dependents.
21 Page 13 As Passed by the House long-term care insurance for the taxpayer, the taxpayer's 336 spouse, and dependents.
21 Page 14 As Reported by the House Insurance Committee for the fact that the person fails to meet the income and 367 support limitations under section 152(d)(1)(B) and (C) of the 368 Internal Revenue Code.
21 Page 14 As Passed by the House for the fact that the person fails to meet the income and 367 support limitations under section 152(d)(1)(B) and (C) of the 368 Internal Revenue Code.
21 Page 15 As Reported by the House Insurance Committee net investment earnings of, a medical savings account during the 396 taxable year, in accordance with section 3924.66 of the Revised 397 Code.
21 Page 15 As Passed by the House net investment earnings of, a medical savings account during the 396 taxable year, in accordance with section 3924.66 of the Revised 397 Code.
21 Page 16 As Reported by the House Insurance Committee funds deposited by program participants.
21 Page 16 As Passed by the House funds deposited by program participants.
21 Page 17 As Reported by the House Insurance Committee and by any pass-through entity in which the taxpayer has a 455 direct or indirect ownership interest is equal to or greater 456 than the sum of (I) the amount of qualifying section 179 457 depreciation expense and (II) the amount of depreciation expense 458 allowed to the taxpayer by subsection (k) of section 168 of the 459 Internal Revenue Code, and including the taxpayer's 460 proportionate or distributive shares of such amounts allowed to 461 any such pass-through entities.
21 Page 17 As Passed by the House and by any pass-through entity in which the taxpayer has a 455 direct or indirect ownership interest is equal to or greater 456 than the sum of (I) the amount of qualifying section 179 457 depreciation expense and (II) the amount of depreciation expense 458 allowed to the taxpayer by subsection (k) of section 168 of the 459 Internal Revenue Code, and including the taxpayer's 460 proportionate or distributive shares of such amounts allowed to 461 any such pass-through entities.
21 Page 18 As Reported by the House Insurance Committee 5747.21 of the Revised Code.
21 Page 18 As Passed by the House 5747.21 of the Revised Code.
21 Page 19 As Reported by the House Insurance Committee succeeding taxable years if the amount so added was five-sixths 514 of qualifying section 179 depreciation expense or depreciation 515 expense allowed by subsection (k) of section 168 of the Internal 516 Revenue Code;
21 Page 19 As Passed by the House succeeding taxable years if the amount so added was five-sixths 514 of qualifying section 179 depreciation expense or depreciation 515 expense allowed by subsection (k) of section 168 of the Internal 516 Revenue Code;
21 Page 20 As Reported by the House Insurance Committee this section has been deducted.
21 Page 20 As Passed by the House this section has been deducted.
21 Page 21 As Reported by the House Insurance Committee For the purposes of division (A)(22) of this section:
21 Page 21 As Passed by the House For the purposes of division (A)(22) of this section:
21 Page 22 As Reported by the House Insurance Committee purposes of section 5747.055 of the Revised Code.
21 Page 22 As Passed by the House purposes of section 5747.055 of the Revised Code.
21 Page 23 As Reported by the House Insurance Committee grant directly to an educational institution and the crediting 633 of the grant to the enrollee's account with the institution.
21 Page 23 As Passed by the House grant directly to an educational institution and the crediting 633 of the grant to the enrollee's account with the institution.
21 Page 24 As Reported by the House Insurance Committee pass-through entity, a taxpayer's distributive share of the 662 pass-through entity's income from the business conducting 663 disaster work in this state during a disaster response period, 664 if, in either case, the disaster work is conducted pursuant to a 665 qualifying solicitation received by the business.
21 Page 24 As Passed by the House pass-through entity, a taxpayer's distributive share of the 662 pass-through entity's income from the business conducting 663 disaster work in this state during a disaster response period, 664 if, in either case, the disaster work is conducted pursuant to a 665 qualifying solicitation received by the business.
21 Page 25 As Reported by the House Insurance Committee the Revised Code related to the taxpayer's qualifying capital 691 gains and deductible payroll.
21 Page 25 As Passed by the House the Revised Code related to the taxpayer's qualifying capital 691 gains and deductible payroll.
21 Page 26 As Reported by the House Insurance Committee apply that division before applying division (A)(28) of this 720 section.
21 Page 26 As Passed by the House apply that division before applying division (A)(28) of this 720 section.
21 Page 27 As Reported by the House Insurance Committee gross income, income attributable to amounts provided to a 749 taxpayer for any of the purposes for which an exclusion would 750 have been authorized under section 139 of the Internal Revenue 751 Code if the train derailment near the city of East Palestine on 752 February 3, 2023, had been a qualified disaster pursuant to that 753 section, or to compensate for lost business resulting from that 754 derailment, if such amounts are provided by any of the 755 following:
21 Page 27 As Passed by the House gross income, income attributable to amounts provided to a 749 taxpayer for any of the purposes for which an exclusion would 750 have been authorized under section 139 of the Internal Revenue 751 Code if the train derailment near the city of East Palestine on 752 February 3, 2023, had been a qualified disaster pursuant to that 753 section, or to compensate for lost business resulting from that 754 derailment, if such amounts are provided by any of the 755 following:
21 Page 28 As Reported by the House Insurance Committee of the pass-through entity shall be considered business income 778 under division (B) of this section.
21 Page 28 As Passed by the House of the pass-through entity shall be considered business income 778 under division (B) of this section.
21 Page 29 As Reported by the House Insurance Committee of the property constitute integral parts of the regular course 808 of a trade or business operation.
21 Page 29 As Passed by the House of the property constitute integral parts of the regular course 808 of a trade or business operation.
21 Page 30 As Reported by the House Insurance Committee (G) "Individual" means any natural person.
21 Page 30 As Passed by the House (G) "Individual" means any natural person.
21 Page 31 As Reported by the House Insurance Committee state for the purposes of this chapter during all or some 864 portion of the trust's current taxable year;
21 Page 31 As Passed by the House state for the purposes of this chapter during all or some 864 portion of the trust's current taxable year;
21 Page 32 As Reported by the House Insurance Committee liabilities, that were transferred directly or indirectly, in 894 whole or part, to the trust by any of the sources enumerated in 895 that division shall be ascertained by multiplying the fair 896 market value of the trust's assets, net of related liabilities, 897 by the qualifying ratio, which shall be computed as follows:
21 Page 32 As Passed by the House liabilities, that were transferred directly or indirectly, in 894 whole or part, to the trust by any of the sources enumerated in 895 that division shall be ascertained by multiplying the fair 896 market value of the trust's assets, net of related liabilities, 897 by the qualifying ratio, which shall be computed as follows:
21 Page 33 As Reported by the House Insurance Committee (i) A trust is described in division (I)(3)(e)(i) of this 924 section if the trust is a testamentary trust and the testator of 925 that testamentary trust was domiciled in this state at the time 926 of the testator's death for purposes of the taxes levied under 927 Chapter 5731.
21 Page 33 As Passed by the House (i) A trust is described in division (I)(3)(e)(i) of this 924 section if the trust is a testamentary trust and the testator of 925 that testamentary trust was domiciled in this state at the time 926 of the testator's death for purposes of the taxes levied under 927 Chapter 5731.
21 Page 34 As Reported by the House Insurance Committee (iii) The transfer is made on account of a contractual 953 relationship existing directly or indirectly between the 954 transferor and either the decedent or the estate of the decedent 955 at any time prior to the date of the decedent's death, and the 956 decedent was domiciled in this state at the time of death for 957 purposes of the taxes levied under Chapter 5731.
21 Page 34 As Passed by the House (iii) The transfer is made on account of a contractual 953 relationship existing directly or indirectly between the 954 transferor and either the decedent or the estate of the decedent 955 at any time prior to the date of the decedent's death, and the 956 decedent was domiciled in this state at the time of death for 957 purposes of the taxes levied under Chapter 5731.
21 Page 35 As Reported by the House Insurance Committee section 5733.04 of the Revised Code.
21 Page 35 As Passed by the House section 5733.04 of the Revised Code.
21 Page 36 As Reported by the House Insurance Committee Code:
21 Page 36 As Passed by the House Code:
21 Page 37 As Reported by the House Insurance Committee and reasonable expenses not deducted in computing federal 1038 taxable income, on obligations of any authority, commission, 1039 instrumentality, territory, or possession of the United States 1040 to the extent that the interest or dividends are exempt from 1041 federal income taxes but not from state income taxes, but only 1042 to the extent that such net amount is not otherwise includible 1043 in Ohio taxable income and is described in either division (S) 1044 (1)(a) or (b) of this section;
21 Page 37 As Passed by the House and reasonable expenses not deducted in computing federal 1038 taxable income, on obligations of any authority, commission, 1039 instrumentality, territory, or possession of the United States 1040 to the extent that the interest or dividends are exempt from 1041 federal income taxes but not from state income taxes, but only 1042 to the extent that such net amount is not otherwise includible 1043 in Ohio taxable income and is described in either division (S) 1044 (1)(a) or (b) of this section;
21 Page 38 As Reported by the House Insurance Committee on public obligations and purchase obligations, but only to the 1068 extent that such net amount relates either to income included in 1069 federal taxable income for the taxable year or to income of the 1070 S portion of an electing small business trust for the taxable 1071 year;
21 Page 38 As Passed by the House on public obligations and purchase obligations, but only to the 1068 extent that such net amount relates either to income included in 1069 federal taxable income for the taxable year or to income of the 1070 S portion of an electing small business trust for the taxable 1071 year;
21 Page 39 As Reported by the House Insurance Committee has not been distributed to beneficiaries for the taxable year.
21 Page 39 As Passed by the House has not been distributed to beneficiaries for the taxable year.
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21 Page 40 As Reported by the House Insurance Committee regardless of whether the land is valued for tax purposes as 1127 such land under sections 5713.30 to 5713.38 of the Revised Code.
21 Page 40 As Passed by the House regardless of whether the land is valued for tax purposes as 1127 such land under sections 5713.30 to 5713.38 of the Revised Code.
21 Page 41 As Reported by the House Insurance Committee notice 2020-75.
21 Page 41 As Passed by the House notice 2020-75.
21 Page 42 As Reported by the House Insurance Committee gains and losses from the sale, exchange, or other disposition 1184 of equity or ownership interests in, or debt obligations of, a 1185 qualifying investee to the extent included in the trust's Ohio 1186 taxable income, but only if the following requirements are 1187 satisfied:
21 Page 42 As Passed by the House gains and losses from the sale, exchange, or other disposition 1184 of equity or ownership interests in, or debt obligations of, a 1185 qualifying investee to the extent included in the trust's Ohio 1186 taxable income, but only if the following requirements are 1187 satisfied:
21 Page 43 As Reported by the House Insurance Committee (ii) The trust's qualifying investment income, as defined 1213 in section 5747.012 of the Revised Code, but only to the extent 1214 the qualifying investment income does not otherwise constitute 1215 modified business income and does not otherwise constitute a 1216 qualifying trust amount.
21 Page 43 As Passed by the House (ii) The trust's qualifying investment income, as defined 1213 in section 5747.012 of the Revised Code, but only to the extent 1214 the qualifying investment income does not otherwise constitute 1215 modified business income and does not otherwise constitute a 1216 qualifying trust amount.
21 Page 44 As Reported by the House Insurance Committee as ascertained in accordance with division (I)(3)(d) of this 1243 section, the trust's portion of modified nonbusiness income 1244 recognized from the sale, exchange, or other disposition of a 1245 debt interest in or equity interest in a section 5747.212 1246 entity, as defined in section 5747.212 of the Revised Code, 1247 without regard to division (A) of that section, shall not be 1248 allocated to this state in accordance with section 5747.20 of 1249 the Revised Code but shall be apportioned to this state in 1250 accordance with division (B) of section 5747.212 of the Revised 1251 Code without regard to division (A) of that section.
21 Page 44 As Passed by the House as ascertained in accordance with division (I)(3)(d) of this 1243 section, the trust's portion of modified nonbusiness income 1244 recognized from the sale, exchange, or other disposition of a 1245 debt interest in or equity interest in a section 5747.212 1246 entity, as defined in section 5747.212 of the Revised Code, 1247 without regard to division (A) of that section, shall not be 1248 allocated to this state in accordance with section 5747.20 of 1249 the Revised Code but shall be apportioned to this state in 1250 accordance with division (B) of section 5747.212 of the Revised 1251 Code without regard to division (A) of that section.
21 Page 45 As Reported by the House Insurance Committee investee and any members of the qualifying controlled group of 1273 which the qualifying investee is a member on the last day of the 1274 qualifying investee's fiscal or calendar year ending immediately 1275 prior to the date on which the trust recognizes the gain or 1276 loss, separately or cumulatively own, directly or indirectly, on 1277 the last day of the qualifying investee's fiscal or calendar 1278 year ending immediately prior to the date on which the trust 1279 recognizes the qualifying trust amount, more than fifty per cent 1280 of the equity of a pass-through entity, then the qualifying 1281 investee and the other members are deemed to own the 1282 proportionate share of the pass-through entity's physical assets 1283 which the pass-through entity directly or indirectly owns on the 1284 last day of the pass-through entity's calendar or fiscal year 1285 ending within or with the last day of the qualifying investee's 1286 fiscal or calendar year ending immediately prior to the date on 1287 which the trust recognizes the qualifying trust amount.
21 Page 45 As Passed by the House investee and any members of the qualifying controlled group of 1273 which the qualifying investee is a member on the last day of the 1274 qualifying investee's fiscal or calendar year ending immediately 1275 prior to the date on which the trust recognizes the gain or 1276 loss, separately or cumulatively own, directly or indirectly, on 1277 the last day of the qualifying investee's fiscal or calendar 1278 year ending immediately prior to the date on which the trust 1279 recognizes the qualifying trust amount, more than fifty per cent 1280 of the equity of a pass-through entity, then the qualifying 1281 investee and the other members are deemed to own the 1282 proportionate share of the pass-through entity's physical assets 1283 which the pass-through entity directly or indirectly owns on the 1284 last day of the pass-through entity's calendar or fiscal year 1285 ending within or with the last day of the qualifying investee's 1286 fiscal or calendar year ending immediately prior to the date on 1287 which the trust recognizes the qualifying trust amount.
21 Page 46 As Reported by the House Insurance Committee equity of the lower level pass-through entity on each day of the 1304 upper level pass-through entity's calendar or fiscal year in 1305 which or with which ends the calendar or fiscal year of the 1306 lower level pass-through entity and if, based upon clear and 1307 convincing evidence, complete information about the location and 1308 cost of the physical assets of the lower pass-through entity is 1309 not available to the upper level pass-through entity, then 1310 solely for purposes of ascertaining if a gain or loss 1311 constitutes a qualifying trust amount, the upper level pass- 1312 through entity shall be deemed as owning no equity of the lower 1313 level pass-through entity for each day during the upper level 1314 pass-through entity's calendar or fiscal year in which or with 1315 which ends the lower level pass-through entity's calendar or 1316 fiscal year.
21 Page 46 As Passed by the House equity of the lower level pass-through entity on each day of the 1304 upper level pass-through entity's calendar or fiscal year in 1305 which or with which ends the calendar or fiscal year of the 1306 lower level pass-through entity and if, based upon clear and 1307 convincing evidence, complete information about the location and 1308 cost of the physical assets of the lower pass-through entity is 1309 not available to the upper level pass-through entity, then 1310 solely for purposes of ascertaining if a gain or loss 1311 constitutes a qualifying trust amount, the upper level pass- 1312 through entity shall be deemed as owning no equity of the lower 1313 level pass-through entity for each day during the upper level 1314 pass-through entity's calendar or fiscal year in which or with 1315 which ends the lower level pass-through entity's calendar or 1316 fiscal year.
21 Page 47 As Reported by the House Insurance Committee (BB) "Qualifying controlled group" has the same meaning as 1334 in section 5733.04 of the Revised Code.
21 Page 47 As Passed by the House (BB) "Qualifying controlled group" has the same meaning as 1334 in section 5733.04 of the Revised Code.
21 Page 48 As Reported by the House Insurance Committee tax trust that makes a qualifying pre-income tax trust election 1361 as described in division (EE)(3) of this section.
21 Page 48 As Passed by the House tax trust that makes a qualifying pre-income tax trust election 1361 as described in division (EE)(3) of this section.
21 Page 49 As Reported by the House Insurance Committee (HH) "Employer" does not include a franchisor with respect 1389 to the franchisor's relationship with a franchisee or an 1390 employee of a franchisee, unless the franchisor agrees to assume 1391 that role in writing or a court of competent jurisdiction 1392 determines that the franchisor exercises a type or degree of 1393 control over the franchisee or the franchisee's employees that 1394 is not customarily exercised by a franchisor for the purpose of 1395 protecting the franchisor's trademark, brand, or both.
21 Page 49 As Passed by the House (HH) "Employer" does not include a franchisor with respect 1389 to the franchisor's relationship with a franchisee or an 1390 employee of a franchisee, unless the franchisor agrees to assume 1391 that role in writing or a court of competent jurisdiction 1392 determines that the franchisor exercises a type or degree of 1393 control over the franchisee or the franchisee's employees that 1394 is not customarily exercised by a franchisor for the purpose of 1395 protecting the franchisor's trademark, brand, or both.
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