OH HB157

Amends Section 29 of H.B. 197 to limit the COVID-19 work-from-home tax provision to apply only through December 31, 2021, rather than extending 30 days after the emergency declaration ends.

Treats COVID-19-related remote work performed at an employee's home as work performed at the employee's principal place of work for municipal income tax withholding purposes between March 9, 2020 and December 31, 2021.

Permits employers to assign employees to new work locations and change their principal place of work during the covered period without triggering different tax withholding requirements.

Provides employers with protection from penalties and interest if they withheld municipal income tax based on the employee's principal place of work between March 9, 2020 and December 31, 2021.

Restricts tax administrators from requiring documentation beyond a verification statement of days worked at the principal place when processing refund requests for wages withheld under this provision.