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Schaad v. Alder

For media inquiries, please contact:
Lisa Gates, vice president of communications
(614) 224-3255 or Lisa@BuckeyeInstitute.org


Background of the Case

Key Question in the Case: Is it constitutional for the work of employees—who were forced to work from home during Ohio’s stay-at-home order—to be deemed to have been performed in a different city than it actually was performed for the purpose of taxation?

Even before the pandemic, Josh Schaad, of Blue Ash, Ohio, worked offsite for his employer and in years past, has requested and received proportional refunds for his work performed outside the city limits of Cincinnati. When the Ohio General Assembly passed House Bill 197—which deemed all work performed elsewhere because of the health emergency to have been performed at the employee's principal place of work for the purposes of levying income taxes—Mr. Schaad’s municipal income taxes increased even though he had spent less time at his main office location in Cincinnati.

The Buckeye Institute filed a lawsuit on behalf of Mr. Schaad challenging House Bill 197, Ohio’s emergency-based income tax system that absurdly deemed work he performed at his home to have been performed in the higher-taxed office location of Cincinnati for the purposes of taxation.


Related Cases

Buckeye v. Kilgore
Curcio v. Hufford 
Morsy v. Dumas

Denison v. Kilgore 


Facts of the Case

Current Status
On June 7, 2022, the Ohio Supreme Court announced it will hear Schaad v. Alder, case number 2022-0316.

Originally Filed
February 9, 2021

Original Court
Hamilton County Court of Common Pleas

Plaintiffs
Josh Schaad of Blue Ash, Ohio

Lawyers
Robert Alt, president and chief executive officer, The Buckeye Institute
Jay R. Carson, senior litigator, The Buckeye Institute


Timeline of the Case

June 7, 2022
The Ohio Supreme Court announces it will hear Schaad v. Alder, The Buckeye Institute’s Cincinnati tax case challenging Ohio’s emergency-based income tax system that deemed work Mr. Schaad performed at his home to have been performed in the higher-taxed office location of Cincinnati for the purposes of taxation.

March 24, 2022
The Buckeye Institute files its appeal with the Ohio Supreme Court asking the court to hear the case and recognize Ohio’s emergency-based local income tax system—where the state forced people to work from home, but nonetheless deemed their work to have been performed in a higher-taxed office location—as unconstitutional.

February 7, 2022
Ohio’s First District Court of Appeals issues its ruling.

January 25, 2022
The Buckeye Institute presents oral arguments to Ohio’s First District Court of Appeals. 

September 10, 2021
The Buckeye Institute files its appeal with Ohio’s First District Court of Appeals.

June 16, 2021
The Buckeye Institute filed its notice of appeal.

June 15, 2021
Hamilton County Court of Common Pleas Judge Christopher Wagner grants the city of Cincinnati’s motion to dismiss.

February 9, 2021
The Buckeye Institute files a lawsuit calling for the court to declare unconstitutional an Ohio law allowing the city of Cincinnati to tax income from workers who do not live in, and were prohibited from working within, the city’s jurisdiction during Ohio’s stay-at-home order.