Vorys (Ohio/Texas): Ohio Senate Bill 352 Introduced to Remove Pro-Employer Local Withholding Tax Rule Enacted for COVID-19 State of Emergency

Last March, shortly after Governor DeWine required all non-essential employees to work from home, the Ohio General Assembly wisely enacted HB 197 in order to prevent an administrative nightmare for employers.  Ohio is a unique state in that Ohio has over 600 municipalities that impose a local income tax and a corresponding employer withholding tax. Each municipality is free to set its income tax rate. MORE.