Today the National Taxpayers Union Foundation filed an amicus memorandum asking the Ohio Supreme Court to grant review in Buckeye Institute v. Kilgore.
The case involves an Ohio law temporarily authorizing municipalities to collect income tax from individuals based on their employer's principal place of business rather than the individual's residence. The law was upheld by the district court and state appellate court, and today the Buckeye Institute sought review.
NTUF's memorandum argues that the case raises substantial constitutional questions and involves a question of public and great general interest. Tens of millions of Americans face new tax burdens due to telecommuting during the pandemic. Ohio, to maintain the status quo of revenue flowing to municipalities, upended the status quo of income tax being based on where the individual lives and works. This dramatic change is worthy of the court's consideration and taxpayers deserve clarity.
The case is docketed as No. 2022-0052. The Buckeye memorandum seeking review is available at that link.