Schaad v. Alder

Ruled that an income tax statute providing that, during the COVID-19 pandemic, Ohio workers would be taxed by municipality that was their principal place of work rather than by municipality where they actually performed their work, did not violate state’s Home Rule Amendment. The court also found that the statute did not violate federal due process because Ohio had a legitimate interest in ensuring that municipal revenues remained stable amidst a rapid switch to remote work that occurred during COVID-19 pandemic.