5703-7-13 State income tax refund offsets to collect overdue child support from obligors and overpaid child support from recipients; portion of joint refund not belonging to obligor or recipient.  

  • Text Box: ACTION: Original Text Box: DATE: 06/29/2016 1:32 PM

     

     

     

    Rule Summary and Fiscal Analysis (Part A)

     

    Department of Taxation

    Agency Name

     

    Kerrie Ryan

    Division                                                                  Contact

     

    30 East Broad Street 22nd floor Columbus OH 43215-0000

    614-466-1956

    Agency Mailing Address (Plus Zip)                                       Phone                     Fax

    Kerrie.Ryan@tax.state.oh.us

    Email

    5703-7-13

    Rule Number

    RESCISSION

    TYPE of rule filing

    Rule Title/Tag Line              State income tax refund offsets to collect overdue child support

    from  obligors  and  overpaid  child  support  from  recipients; portion of joint refund not belonging to obligor or recipient.

    RULE SUMMARY

    1.  Is the rule being filed for five year review (FYR)? Yes

    2.  Are you proposing this rule as a result of recent legislation? No

    3.  Statute prescribing the procedure in accordance with the agency is required to adopt the rule: 119.03

    4.  Statute(s) authorizing agency to adopt the rule: 5703.05

    5.  Statute(s) the rule, as filed, amplifies or implements: 5747.121, 5747.123

    6.  State the reason(s) for proposing (i.e., why are you filing,) this rule:

    This rule is being reviewed pursuant to the five-year rule review.

    7.  If the rule is an AMENDMENT, then summarize the changes and the content of the proposed rule; If the rule type is RESCISSION, NEW or NO CHANGE, then summarize the content of the rule:

    The rule is revised to clarify the totality of agencies (state and federal) which may receive offset refunds from taxpayers, as well as creating more specific rules regarding married taxpayers and liability for offsets when returns are filed jointly.

    8.  If the rule incorporates a text or other material by reference and the agency claims the incorporation by reference is exempt from compliance with sections

    121.71 to 121.74 of the Revised Code because the text or other material is generally available to persons who reasonably can be expected to be affected by the rule, provide an explanation of how the text or other material is generally available to those persons:

    This response left blank because filer specified online that the rule does not incorporate a text or other material by reference.

    9.  If the rule incorporates a text or other material by reference, and it was infeasible for the agency to file the text or other material electronically, provide an explanation of why filing the text or other material electronically was infeasible:

    This response left blank because filer specified online that the rule does not incorporate a text or other material by reference.

    10.  If the rule is being rescinded and incorporates a text or other material by reference, and it was infeasible for the agency to file the text or other material, provide an explanation of why filing the text or other material was infeasible:

    This response left blank because filer specified online that the rule does not incorporate a text or other materials by reference.

    11.  If revising or refiling this rule, identify changes made from the previously filed version of this rule; if none, please state so. If applicable, indicate each specific paragraph of the rule that has been modified:

    Not Applicable.

    12.  Five Year Review (FYR) Date: 6/29/2016

    (If the rule is not exempt and you answered NO to question No. 1, provide the scheduled review date. If you answered YES to No. 1, the review date for this rule is the filing date.)

    NOTE: If the rule is not exempt at the time of final filing, two dates are required:

    the current review date plus a date not to exceed 5 years from the effective date for Amended rules or a date not to exceed 5 years from the review date for No Change rules.

    FISCAL ANALYSIS

    13.  Estimate the total amount by which this proposed rule would increase / decrease either revenues / expenditures for the agency during the current biennium (in dollars): Explain the net impact of the proposed changes to the budget of your agency/department.

    This will have no impact on revenues or expenditures. 0.00

    None.

    14.  Identify the appropriation (by line item etc.) that authorizes each expenditure necessitated by the proposed rule:

    Not applicable.

    15.  Provide a summary of the estimated cost of compliance with the rule to all directly affected persons. When appropriate, please include the source for your information/estimated costs, e.g. industry, CFR, internal/agency:

    Not applicable.

    16.  Does this rule have a fiscal effect on school districts, counties, townships, or municipal corporations? No

    17.  Does this rule deal with environmental protection or contain a component dealing with environmental protection as defined in R. C. 121.39? No

    S.B. 2 (129th General Assembly) Questions

    18.  Has this rule been filed with the Common Sense Initiative Office pursuant to

    R.C. 121.82? No

    19.  Specific to this rule, answer the following:

    A.) Does this rule require a license, permit, or any other prior authorization to

    engage in or operate a line of business? No

    B.) Does this rule impose a criminal penalty, a civil penalty, or another sanction, or create a cause of action, for failure to comply with its terms? No

    C.) Does this rule require specific expenditures or the report of information as a condition of compliance? No