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Ohio Commuters Taxedby Cities Where They Used to Work

俄亥俄州通勤者按以前工作的城市征税

Posted by Sheridan Nolenon Wednesday, November 25th, 2020, 4:17 PMPERMALINKFollow @snolen_ok

由Sheridan Nolen于2020年11月25日星期三4:17 PM 关注@snolen_ok发布

Ohio’s current localincome tax structure allows municipalities to tax employees even if they do notphysically work in the city that is taxing them.

俄亥俄州目前的地方所得税结构允许市政当局向雇员征税，即使他们不在征税城市工作。

This is a commonrationale: employees can be taxed based upon where they work because they areusing city resources like police, fire, and other public services while theyare at work.

这是一个普遍认可的道理：雇员可以根据工作地点征税，因为他们在工作时使用了该城市的市政资源，如警察、消防和其他公共服务。

However, what happenswhen people stop actually working at that location? Ohio Governor Mike DeWine’sstatewide COVID-19 Stay-at-Home order earlier this year has forced manyemployees to work from home. This means Ohioans are paying taxes to citieswhose services they no longer use.

然而，当人们实际停止在那个地方工作时会发生什么？今年早些时候，俄亥俄州州长迈克·德温在全州范围内推行的新冠疫情留守令迫使许多员工在家工作。这意味着俄亥俄州的居民正在向他们不再使用的城市纳税。

At the beginning of the pandemic in March, lawmakers passed HB 197which deemed all work performed at private homes during the publichealth emergency to have been performed at the employees’ principal place ofwork for the purposes of taxation. In other words, cities were permitted tocollect income tax dollars as though businesses were operating under normalcircumstances.

在三月份疫情爆发初期，立法者通过了HB197，该法案以便于征税为目的，提出在公共卫生紧急情况下在私人住宅进行的所有工作都看作是在雇员的主要工作地点进行的。换句话说，就好像在企业的正常经营场所经营一样，城市被允许征收所得税美元，。

This was originallypassed under the assumption that it would be a temporary law, only to stay inplace until 30 days after Gov. Mike DeWine ended his state of emergencydeclaration. As the pandemic has carried on far longer than initiallyanticipated, the temporary nature of the law has been strained.

这项法案最初是在假设该法案仅仅是一项临时法律的前提下通过的，只是在州长迈克·德温结束紧急状态声明后30天才得以通过。由于新冠疫情的持续时间远远超过最初的预期，该法的临时性质受到了限制。

In July, The Buckeye Institute and three of its employees filed a lawsuitagainst the City of Columbus and the State of Ohio. The lawsuitasserts it is unconstitutional to allow cities to tax income of workers who donot live there, and were not permitted to work there during the Stay-at-Homeorder.

今年7月，七叶树研究所及其三名员工对哥伦布市和俄亥俄州提起诉讼。这起诉讼声称，允许城市对不住在那里的工人的收入征税是违反宪法的，因为在“居家政策”期间，是不允许在该城市工作。

In order to comply with Ohio’s emergency orders, which requirednonessential businesses to close, The Buckeye Institute required its employeesto work from home.According to The BuckeyeInstitute, this is unlawful taxation and“a clear violation of due process rights under the Fifth and FourteenthAmendments to the U.S. Constitution and violates Article I, Section 1 of theOhio Constitution.”

为了遵守俄亥俄州的紧急命令，要求非必要的企业关闭，七叶树研究所要求其员工在家工作。根据七叶树研究所的说法，这是非法征税，“明显违反了美国宪法第五和第十四修正案规定的正当程序权利，还违反了俄亥俄州宪法第一条第一款。”

Robert Alt, President of The Buckeye Institute, cited the Hillenmeyer v. ClevelandBoard of ReviewSupreme Court decision from2015. In Hillenmeyer, the Court unanimously decided that local taxation of a non-resident'sservices must be based on the location of that person when the work wasperformed.

巴克伊研究所（Buckeye Institute）主席罗伯特·阿尔特（Robert Alt）引用了2015年最高法院希伦迈耶（Hillenmeyer）诉克利夫兰（Cleveland）一案的复审委员会（Board of Review）之判决。在希伦迈耶，法院一致决定，非居民服务的当地税收必须以该人在工作时的所在地为基础。

While the OhioSupreme Court deliberates on the case, state legislators have said they plan towork on passing a new law before the end of the year.Two companion bills,inspired by The Buckeye Institute’s lawsuit, have been introduced in the Ohio Legislature.

虽然俄亥俄州最高法院正在审议此案，但州立法者表示，他们计划在年底前通过一项新的法律。在七叶树研究所一案的启发下，俄亥俄州立法机关已经提出了两个配套法案。

Rep. Kris Jordan, R-Delaware, has sponsored HB 754and Sen.Kristina Roegner, R-Hudson, has introduced its companion, SB 352. Both pieces of legislation would amend income tax withholdingrules for work-from-home employees related to the COVID-19 pandemic.Employeesin Ohio would be taxed where they live rather than where they work.

特拉华州共和党众议员克里斯乔丹首次提出了HB754法案和哈德孙参议员克里斯蒂娜罗格纳，提出了其配套法案SB 352。这两项立法都将修改因新冠疫情导致被迫在家工作雇员的所得税扣缴规则。将根据在俄亥俄州工作的员工的居住地对其征税，而不是依据其在哪里工作进行征税。

Sen. Roegner said, “I don’t believe it’s constitutional to be able to tax someonethat doesn’t step foot in your city.”

参议员罗格纳说：“我认为对从未踏足该城市的人进行征税是不符合宪法的。”

However, whilevarious lawmakers like Roegner have expressed their beliefs that the law isunfair, cities across Ohio say repealing the temporary law would hurt citybudgets. Organizations, such as the Ohio Municipal League, have also come outagainst such legislation.

然而，尽管像罗格纳这样的立法者都表达了他们的观点，认为这项法律是不公平的，但是俄亥俄州各地的城市都表示，废除这项临时法律将损害城市预算。俄亥俄市政联盟等组织也公开反对此类立法。

Ohio Municipal League Executive Director, Kent Scarrett, saidthat “any shift from how income taxes are collected with the coronavirusemergency measure needs extensive debate.” Membership to the Ohio MunicipalLeague is given to any city or village in Ohio that pays annual dues. In otherwords, many people who are directly part of City Government are key members ofthe Ohio Municipal League.

俄亥俄州市政联盟执行董事肯特·斯卡雷特说，“任何与新冠疫情紧急措施有关的所得税征收方式的转变，都需要广泛的讨论。”俄亥俄州任何缴纳年度会费的城市或村庄都将被授予俄亥俄州市政联盟成员资格。换句话说，许多直接隶属于市政府的人都是俄亥俄市政联盟的重要成员。

If a new law is not passed before the end of the 133^rd GeneralAssembly, Sen. Roegner has promisedto bring a new bill back to the Statehouse in January 2021.

如果在第133届联合大会结束前没有通过一项新的法案，参议员罗格纳承诺将在2021年1月将一项新法案提交给国务院。

The lawsuit andpending legislation of HB 754 and SB 352 could benefit taxpayers during thepandemic by simplifying how they pay taxes.

HB754和SB352的未决立法和诉讼可以通过简化纳税人的纳税方式，从而使他们在新冠疫情期间受益。