HB 570

As Introduced
136th General Assembly
   Regular Session  H. B. No. 570
       2025-2026
  Representative Williams
  To amend section 5747.12 and to enact section  1
  5747.124 of the Revised Code to allow  2
  garnishment of income tax refunds to pay certain  3
  delinquent court costs and fees.  4
 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
     Section 1. That section 5747.12 be amended and section  5
5747.124 of the Revised Code be enacted to read as follows:  6
     Sec. 5747.12. (A) If a person entitled to a refund under  7
section 5747.11 or 5747.13 of the Revised Code is indebted for  8
any of the following, the amount refundable may be applied in  9
satisfaction of the debt:  10
     (1) To this state for any tax, workers' compensation  11
premium due under section 4123.35 of the Revised Code, or  12
unemployment compensation contribution due under section 4141.25  13
of the Revised Code;  14
     (2) To the state or a political subdivision for a  15
certified claim under section 131.02 or 131.021 of the Revised  16
Code or a finding for recovery included in a certified report  17
that has been filed with the attorney general pursuant to  18
sections 117.28 and 117.30 of the Revised Code;  19
     (3) For a fee that is paid to the state or to the clerk of  20
H. B. No. 570  Page 2
As Introduced
courts pursuant to section 4505.06 of the Revised Code;  21
       (4) For delinquent court costs and fees certified to the  22
tax commissioner under section 5747.124 of the Revised Code;  23
       (5) For any charge, penalty, collection cost, or interest  24
arising from a debt listed in divisions (A)(1) to (3)(4) of this  25
section.  26
       (B) If the amount refundable is less than the amount of  27
the debt owed under division (A) of this section, it may be  28
applied in partial satisfaction of the debt. If the amount  29
refundable is greater than the amount of that debt, the amount  30
remaining after satisfaction of the debt shall be refunded. If  31
the person has more than one debt listed in division (A) of this  32
section, any debt subject to section 5739.33 or division (G) of  33
section 5747.07 of the Revised Code or arising under section  34
5747.063 or 5747.064 of the Revised Code shall be satisfied  35
first.  36
       (C) Except as provided in section 131.021 of the Revised  37
Code, this section applies only to debts that have become final.  38
       (D) The tax commissioner may charge each respective agency  39
of the state for the commissioner's cost in applying refunds to  40
debts due to the state and may charge the attorney general for  41
the commissioner's cost in applying refunds to certified claims.  42
       (E) The commissioner may promulgate rules to implement  43
this section. The rules may address, among other things,  44
situations such as those where persons may jointly be entitled  45
to a refund but do not jointly owe a debt or certified claim.  46
       (F) The commissioner may, with the consent of the  47
taxpayer, provide for the crediting, against tax imposed under  48
this chapter or Chapter 5748. of the Revised Code and due for  49
H. B. No. 570  Page 3
As Introduced
any taxable year, of the amount of any refund due the taxpayer  50
under this chapter or Chapter 5748. of the Revised Code, as  51
appropriate, for a preceding taxable year.  52
        Sec. 5747.124. (A) As used in this section, "delinquent  53
court costs and fees" means any amounts owed to a mayor's court,  54
county court, municipal court, or court of common pleas of this  55
state arising from a proceeding before that court that have been  56
due and payable but unpaid for at least one year.  57
        (B) The clerk of a mayor's court, county court, municipal  58
court, or court of common pleas, or in the case of a mayor's  59
court without a clerk, the mayor, may certify to the tax  60
commissioner, on a form prescribed by the commissioner, the  61
amount of any delinquent court costs and fees and the identity  62
of the person obliged to pay the delinquent court costs and  63
fees.  64
        (C) A clerk of a mayor's court, county court, municipal  65
court, or court of common pleas, or in the case of a mayor's  66
court without a clerk, a mayor, that has certified amounts to  67
the tax commissioner pursuant to division (B) of this section  68
shall certify that such amounts have been wholly or partially  69
paid, on a form prescribed by the tax commissioner, upon receipt  70
of whole or partial payment on those amounts from a source other  71
than the tax commissioner operating pursuant to section 5747.12  72
of the Revised Code.  73
        Section 2. That existing section 5747.12 of the Revised  74
Code is hereby repealed.  75