OH SB138

Creates the Alzheimer's Association Income Tax Contribution Fund in the state treasury to receive contributions from taxpayers and direct donations.

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

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

Requires the Director of Aging to report annually to the general assembly in January of odd-numbered years on the effectiveness of the income tax refund contribution system for the Alzheimer's fund, including contribution amounts and fund expenditures.

Changes the cost allocation for administering the income tax contribution system from one-third per fund to one-fourth per fund across the four eligible funds, capped at 2.5% of total annual contributions.