Substitute House Bill 312 Summary

• Requires political subdivisions to adopt written policies governing credit card use within three months, specifying authorized users, permitted expenses, card management procedures, receipt requirements, and consequences for misuse.

• Prohibits political subdivisions from holding or using debit cards except for law enforcement purposes; violations constitute theft under section 2913.21.

• Establishes compliance officer positions for entities that don't centralize credit card control with fiscal officers; compliance officers cannot authorize card use and must conduct quarterly reviews of card accounts.

• Makes misuse of political subdivision credit cards a criminal offense under section 2913.21, with officers and employees liable for unauthorized expenses and required to provide itemized receipts.

• Authorizes property tax abatement for qualified properties (submerged lands leased by the state to municipal corporations) used exclusively for public purposes, allowing applications through December 31, 2018.