OH HB104

Allows Ohio taxpayers to designate a portion of their income tax refund to contribute to the Ohio Historical Society Income Tax Contribution Fund.

Creates the Ohio Historical Society Income Tax Contribution Fund in the state treasury to receive contributions from tax refunds and direct donations.

Permits taxpayers to contribute to the fund alongside or instead of existing refund contribution options for natural areas, wildlife, and military injury relief funds.

Requires the tax commissioner to provide space on income tax return forms for taxpayers to indicate their desire to contribute to the fund and to include descriptions of the fund's purposes in tax return instructions.

Allocates one-fourth of administrative costs for the contribution system to the Ohio Historical Society fund and requires the director of the Ohio Historical Society to report annually to the general assembly on fund effectiveness.