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State of Ohio & Cities Extend Tax Filing Deadline

Client Alert

On March 27, Governor DeWine signed a bill passed by the legislature to provide tax relief to Ohio taxpayers. 

Filing Relief

The law provides that taxpayers will have until July 15, 2020 (as opposed to April 15), to file and pay both any balance due on their 2019 income and school district taxes as well as the first and second estimated payments (April 15 and June 15) that is due. This extension is automatic and neither penalties nor interest will be assessed on these amounts.  However, if you are a net profits filer for city tax purposes and your federal return was filed by March 16, 2020, the extension IS NOT automatic, and you must file an extension to receive additional time. Because city tax filing deadlines are tied to the State filing deadline, cities should not have to take any further action. Many cities in Ohio have already posted the extended filing date on their websites. 

Withholding Changes for City Income Taxes

Also, part of the law is a change in the way employers calculate city income tax withholding. Employers are normally required to withhold city income taxes from wages for any municipality in which an employee spent 20 or more days working during a calendar year. This change provides that employees who are working from “a temporary location” (most notably their home) shall be treated as if they are working at their normal principal place of work. Thus, employers are able to withhold city taxes as if the employee were actually working in their normal location(s).

Commercial Activity Tax

Finally, the Tax Commissioner has been granted the authority to extend the due date for the filing of the Commercial Activity Tax (CAT) due on May 11, 2020. At the time of this release, no new extended date has been announced.

What It Is Not

There is no extension to file and/or pay sales tax. Of course, businesses that are closed due to any of the Orders issued by the State would, except for the month of March, only have a filing requirement as they would have made no taxable sales.

Other States

Some other states have released guidance as to relief that they are granting taxpayers. The most up-to-date information for this is available on the American Institute of Certified Public Accountants website.

For more information or questions, please contact Priscilla A. Grant, BMD Business, Corporate and Tax Member at pag@bmdllc.com or 330.253.5934.


Telehealth Flexibility Updates: HIPAA, DEA, and CMS

The Covid-19 Public Health Emergency (PHE) officially ended on May 11, 2023. But what does that mean for telehealth, a field that expanded exponentially during the PHE? Fortunately, many of the flexibilities will remain intact, at least temporarily. This client alert presents a brief overview of the timelines that providers need to follow, but for a more comprehensive review of telehealth flexibilities and when they will end

WEBINAR SERIES RECAP | Ending the Public Health Emergency + Post-Pandemic Check-Up

Some may take the position that the rest of the country already returned to a new “normal” following the COVID-19 pandemic.  But healthcare providers continue to implement COVID protocols and navigate the ever-changing healthcare regulations at both the federal and state levels.  It is important for healthcare providers to take time for a “Healthcare Check-Up” with the start of 2023 and the ending of the Public Health Emergency (“PHE”).

Sharp Rise in False Claims Act Cases - Navigating the FCA Waters

Recently, on April 18, 2023, the United States Supreme Court heard arguments regarding the FCA’s scienter, or mental state, requirement. To prove violation of the FCA, the statute requires that a defendant “knowingly” file false claims for payment. The term “knowingly” is defined within the statute to mean a person that acts with actual knowledge, deliberate ignorance, or reckless disregard. Circuit courts are split on how to interpret and apply the knowledge element of the FCA, and based on the Supreme Court’s decision, there will be a large impact on healthcare defendants and their businesses as well as anyone who contracts with, or receives money from, a federal program. A broader interpretation of the FCA would unnecessarily target and stifle healthcare, and other businesses, for simple errors in daily operations. This goes against the intended application of the FCA, which was to prevent fraudulent activity.

Areas of Opportunity in Columbus: Highlights from the Columbus Opportunity Summit

On April 27, 2023 Columbus Business First held its annual Columbus Opportunity Summit, bringing together business and economic development leaders to provide an update on how Central Ohio is preparing for expected growth in the coming years, an issue heightened by the arrival of Intel at its 1,000 acre site in Licking County, just outside of Columbus. The site will be home to two new chip factories with room to grow to a total of eight factories and is a $20 Billion investment.

BREAKING: Biden Administration Has Officially Ended the Two Remaining COVID Vaccine Mandates

As of May 1, 2023, the Biden Administration has officially ended the two remaining COVID vaccine mandates: (1) the Federal Contractor Mandate, and (2) the CMS Healthcare Provider Vaccine Mandate.