Exempt out-of-state disaster relief persons from taxes and laws
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To amend sections 111.16, 718.01, 718.05, 1329.01, 4123.01, 4141.42, 5741.02, 5747.01, 5747.09, 5747.43, and 5751.01 and to enact sections 1701.041, 4799.04, and 5703.94 of the Revised Code to create the Disaster Relief Act to exempt out-of-state disaster businesses and qualifying out-of-state employees from certain taxes and laws with respect to disaster work on critical infrastructure performed in this state during a declared disaster and to modify the interest penalty for late payments of estimated income taxes.
Effective DateSeptember 28, 2018
CommitteesSenate Ways and Means Committee
House Public Utilities Committee