OH SB305

Creates the Alzheimer's Association income tax contribution fund in the state treasury to receive contributions from income tax refunds and direct donations.

Allows taxpayers to designate any portion of their income tax refund to contribute to the Alzheimer's Association fund, in addition to existing options for natural areas, wildlife, and military injury relief funds.

Requires the director of aging to distribute contributed funds to Ohio-based chapters of the Alzheimer's Association for disease care, support, and research.

Mandates the tax commissioner to provide a space on income tax return forms for taxpayer donation designations and include fund descriptions in return instructions.

Requires the director of aging to report to the general assembly in January of every odd-numbered year on the fund's effectiveness, including contribution amounts and expenditure purposes.