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Ohio Bill Taxes Nonresidents During COVID-19

Dated July 12, 2021

Citations: H.B. 197

SUMMARY BY TAX ANALYSTS

Ohio H.B. 197 as signed into law on March 27, 2020, establishes that work performed at a temporary worksite because of the COVID-19 emergency will be treated as if it had been performed at the usual workplace for municipal income tax purposes, regardless of the location of the temporary worksite.

Gov. Mike DeWine (R) announced in a press release that he had signed the bill.

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