OH HB166

Amends Ohio Revised Code sections 718.01 and 718.03 to include compensation paid to foreign agricultural workers lawfully admitted to the United States on a temporary basis within the definition of "qualifying wages" subject to municipal income tax withholding.

Modifies section 718.01 division (R)(2)(g) to add compensation to temporary foreign agricultural workers as amounts to be included in qualifying wages, treating this income similarly to other employee compensation.

Requires employers to withhold and remit municipal income taxes on wages paid to these foreign temporary agricultural workers, consistent with standard withholding rules for other employees.

Applies to taxable years ending on or after the effective date of the amendment, establishing the new tax treatment prospectively.