09 April 2020 Ohio legislation provides relief from local tax withholding for telework arrangements necessary due to the COVID-19 emergency Legislation (HB 197) signed into law on March 27, 2020 by Governor Mike DeWine, temporarily changes the Ohio Local Tax Enabling Act so that any day in which an employee performs personal services at a location, including the employee's home, to which the employee is required to report for employment duties because of Ohio's COVID-19 emergency declaration, is deemed to be a day performing personal services at the employee's principal place of work. The provision is effective March 9, 2020 and for 30 days after the conclusion of the Ohio COVID-19 emergency declaration. As a result of this provision, and through the effective period, employers are not required to withhold local Ohio resident taxes if Ohio local nonresident taxes are withheld for the normal Ohio work location pursuant to telework arrangements necessitated by the COVID-19 emergency.
Document ID: 2020-0924 | |||||||||||
