Ohio Code § 4141.431
Ohio Code § 4141.431. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 4141.431.
(A) Notwithstanding section 4141.20 of the Revised Code , the director of job and family services shall attempt to enter into an agreement
under section 3510(F) of the “Internal Revenue Code of 1986” with the secretary of
the treasury to collect, as the agent of this state, the taxes imposed by this chapter
on remuneration paid for domestic service in a private home of the employer. (B) Upon the director entering into an agreement under division (A) of this section,
returns with respect to taxes imposed by this chapter on remuneration paid for domestic
service in a private home of the employer shall be made on a calendar-year basis. (C) The director shall adopt rules to further implement the coordination of this chapter
and the “Social Security Domestic Employment Reform Act of 1994,” 108 Stat. 4071, 26 U.S.C.A. 3121 . Such rules do not require approval of the unemployment compensation review commission
under section 4141.14 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 4141.431
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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