OH HB591

Suspends employer municipal income tax withholding requirements on qualifying wages from March 9, 2020 through July 8, 2020, or until the COVID-19 emergency declaration ends, whichever is earlier

Applies only when employees are required or encouraged to perform services in a municipal corporation because of the emergency declared in Executive Order 2020-01D (issued March 9, 2020)

Requires employers to withhold and remit taxes to the employee's principal place of work municipal corporation for the exemption to apply

Excludes qualifying wages from municipal income taxation in all municipalities except the employee's municipality of residence and the municipality where the employer remits taxes

Declares the act an emergency measure with immediate effect to address urgent COVID-19 outbreak needs