Substitute House Bill 133 Summary

• Disaster Relief Act: Creates a comprehensive framework exempting out-of-state disaster businesses and their qualifying employees from Ohio taxes, business registration requirements, and occupational licensing laws when performing disaster work during declared disasters on critical infrastructure.

• Tax Exemptions: Out-of-state disaster businesses and qualifying employees are exempt from income taxes (state and municipal), sales/use taxes, and gross receipts taxes on disaster-related work conducted pursuant to qualifying solicitations.

• Business Registration Relief: No requirement to file articles of incorporation or comply with Title XVII of the Revised Code for out-of-state disaster businesses performing qualifying disaster work in the state.

• Workers' Compensation and Unemployment Insurance Exemptions: Qualifying employees performing disaster work are exempted from coverage requirements under workers' compensation (Chapter 4123) and unemployment insurance (Chapter 4141) laws.

• Estimated Tax Penalty Modification: Changes the interest penalty calculation for late estimated income tax payments beginning January 1, 2017, by replacing percentage-based calculations with "required installment" language.