The bill amends various sections of the Revised Code and introduces a new section, 4113.87, to clarify the employment status of health care workers in relation to health care worker platforms and facilities. It specifies that health care workers are not considered employees of these platforms or facilities when working under certain conditions, such as being classified as independent contractors and having the freedom to accept or reject shifts. Additionally, the bill includes amendments to existing sections, such as 4111.03 and 4111.14, which redefine "employee" and "employ" to exclude health care workers in specific contexts, aligning with the new provisions in section 4113.87. This aims to adapt labor laws to the evolving work arrangements in the health care sector.

Moreover, the bill revises definitions and provisions related to taxation, particularly concerning trusts and their income, while also repealing several existing sections of the Revised Code to streamline the tax code. It introduces new definitions for terms related to taxation, such as "modified business income" and "qualifying trust amount," and clarifies the treatment of income from pass-through entities. The bill also specifies that health care workers are excluded from the definition of "employee" in certain contexts, particularly regarding work booked through health care worker platforms. Overall, the bill seeks to modernize labor and tax regulations, ensuring clarity and compliance for health care workers and related entities.

Statutes affected:
As Introduced: 4111.03, 4111.14, 4113.15, 4121.01, 4123.01, 4141.01, 5747.01