On March 25, 2020, both chambers of the Ohio General Assembly approved HB 197 which includes several emergency measures in response to the ongoing COVID-19 outbreak, including a tax conformity measure. Because there was an emergency clause attached to the legislation, the bill will immediately take effect. There are 27 separate substantive provisions in the Bill and you can find a complete summary of all the provisions here.
The provisions included in the amendment are temporary and will not continue after the declared pandemic emergency ends. The following are a few of the relevant provisions:
- Sunshine Laws - Allows local governments to meet remotely with sufficient provisions for public participation (such as video or telephone communications) until December 1 or the expiration of the declaration of emergency.
- Tax Deadlines - Aligns the Ohio tax filing deadline with the delayed federal July 15 deadline, and;
- Extends the date for estimated payments;
- Waives interest payments;
- Waives the "20-day rule" under municipal income tax for employees working from home for the duration of the health emergency plus 30 days; and,
- Extends the due date of the state-administered municipal net profit tax.
- Unemployment – Codifies the changes in the Governor’s executive order.
- Water Bills - Prevents the disconnection of public water service.
- Primary Election - Makes April 28 the new primary and extends to April 28 the mail-in voting period for absentee ballots.
- Drivers’ Licenses - Extends validity of licenses issued by state agencies and political subdivisions with a 90-day window for renewal.
- Criminal Laws - Tolls statute of limitations for criminal & civil cases and administrative acts that would expire between March 9th and July 30th 2020
Z&R will continue to monitor the latest information governing employers and has created a resource center. Previous Z&R articles addressing employer requirements and considerations during the COVID-19 pandemic can be found here:
- Coronavirus Considerations for Employers
- Ohio Provides Some Cover for Employers and Employees in Wake of COVID-19
- Federal COVID-19 response mandates paid leave (for now)
- Application of the Worker Adjustment and Retraining Notification Act (“WARN”) to Closures Caused by the COVID-19 Pandemic
- Ohio BWC: Allows Deferment of Premium Payments and Addresses Compensability of Contracting COVID-19
- Ohio Department of Insurance Provides Coverage Flexibility for Ohio Employees in the Wake of COVID-19
- FLSA Implications for Employers Considering Reductions in Pay
*Jonathan J. Downes is an OSBA Certified Specialist in Employment & Labor Law and a member of the College of Labor and Employment Lawyers. He advises clients on employment related matters, negotiates labor agreements, and is a regular speaker with professional associations on labor and employment law issues. If you have questions about these changes to Ohio’s law and other COVID-19 impact, please contact Jonathan at jjd@zrlaw.com, 614-224-4411 or 614-565-2075.