Repeal of Ohio’s COVID-19 Tax Withholding Law Would be Delayed Until Dec. 31 Under Substitute Bill

The Ohio House Ways & Means Committee this week accepted a substitute bill for House Bill 157, legislation that originally proposed an immediate repeal of a temporary law that allows municipal income tax withholdings to be based on an employee’s principal work location — not where he/she is working remotely during COVID-19.

Instead of an immediate repeal, the sub-bill would extend Ohio’s temporary withholding provision through the end of this year. The legislation is still under consideration, but the committee could vote on the measure as early as next week. 4/15/2021