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Ohio Supreme Court Rules That Municipalities Could Temporarily Collect Income Tax From Remote Workers During Pandemic
On February 14, 2024, in Schaad v. Alder, the Supreme Court of Ohio upheld the constitutionality of a temporary Ohio law allowing municipalities where a principal place of business was located to collect income tax from individuals working from home outside the municipality during the COVID-19 pandemic.
The Ohio Supreme Court found that the state “had a legitimate interest in ensuring that municipal revenues remained stable” during the pandemic when employees were ordered to work from home. The decision rejected a taxpayer’s claim that allowing municipalities to tax his income while he worked from home was unconstitutional.
