WASHINGTON, D.C. – This week, Independent Women’s Law Center (IWLC) filed an amicus brief in Schaad v. Alder, 2022-Ohio-340, 2022 WL 353625, a case that challenges the constitutionality of an Ohio statute allowing municipalities to tax nonresidents working remotely due to the COVID-19 pandemic.
Before the pandemic, Ohio law was clear that any “local taxation of a nonresidents’ compensation for services must be based on the location of the taxpayer when the services were performed.” But in March 2020, following the issuance of a statewide stay-at-home order, the Ohio General Assembly allowed municipalities to tax employees working remotely from their homes outside the jurisdiction.
The trial court and the Ohio Court of Appeals both ruled in favor of the municipality, and the case is currently before Ohio’s Supreme Court.
IWLC’s brief outlines the ways in which the Ohio law adversely impacts working parents, particularly women, who often prefer flexible, remote work to office jobs.
Jennifer C. Braceras, director of IWLC said, “Remote work arrangements should be determined by employers and employees, not the state, and working mothers shouldn’t be penalized by the government for working from home.”
Patrice Onwuka, director of IWF’s Center for Economic Opportunity, added, “Local governments should not be allowed to collect taxes from workers outside their jurisdiction. Pandemic aside, millions of people work remotely out of choice. For many others, especially working women, it is the only way they can remain attached to the labor force.”
The brief can be found HERE.
###
Independent Women’s Law Center advocates for equal opportunity, individual liberty, and respect for the American constitutional order.