In 2021, the Ohio General Assembly voted to expire the provisions of House Bill 197 on December 31, 2021, and allowed Ohioans to seek refunds on their local income taxes for 2021 but denied Ohioans the right to seek refunds on their 2020 local income taxes.
Even before the pandemic, Josh Schaad, of Blue Ash, Ohio, worked offsite for his employer and, in years past, has requested and received proportional refunds for his work performed outside the city limits of Cincinnati. When the Ohio General Assembly passed House Bill 197, Mr. Schaad’s municipal income taxes increased even though he had spent less time at his main office in Cincinnati.
The case was originally filed in Hamilton County Court of Common Pleas on February 9, 2021. Schaad v. Alder is one of six cases The Buckeye Institute has filed challenging the constitutionality of Ohio House Bill 197. The other cases are:
You can find information and a timeline on the case at: https://www.BuckeyeInstitute.org/SchaadvAlder
The Ohio Supreme Court docket page for Schaad v. Alder is at: https://www.supremecourt.ohio.gov/Clerk/ecms/#/caseinfo/2022/0316