OH HB706

Amends Ohio Revised Code sections 718.01 and 718.03 to subject foreign temporary agricultural workers to municipal income tax and modify withholding rules for such workers.

Adds new definition in section 718.01 division (R)(2)(g) treating compensation paid to foreign agricultural workers lawfully admitted to the United States on a temporary basis as qualifying wages subject to municipal taxation.

Modifies section 718.03 division (A)(3) to require employers to withhold municipal income tax on qualifying wages paid to foreign agricultural workers for the municipal corporation where the employee resides, accounting for applicable tax credits.

Applies to taxable years ending on or after the effective date of the amendment.

Repeals existing sections 718.01 and 718.03 and replaces them with amended versions incorporating these changes.