June 18, 2026

Buckeye Institute sues Ohio and city of Columbus over income taxes during coronavirus lockdown


A think tank is suing the state of Ohio and the city of Columbus, saying a state law allowing the city to collect income taxes from employees required to work from their homes outside the municipality amid the COVID-19 pandemic is unconstitutional. The Buckeye Institute and three of its employees – Rea S. Hederman Jr., Greg R. Lawson and Joe Nichols – filed the lawsuit last week in Franklin County Common Pleas Court. The Buckeye Institute, which required its employees to work from home to comply with a state order mandating nonessential businesses close, is challenging a provision included in House Bill 197. The legislation “deemed” for tax purposes the work that employees did at home “to have been performed” at their primary office. That meant Hederman, who lives in Powell; Lawson, who lives in Westerville; and Nichols, who lives in Newark Township; paid Columbus’ higher taxes. The think tank…

Continue Reading: Buckeye Institute sues Ohio and city of Columbus over income taxes during coronavirus lockdown