Sec. 12. An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to:
(1) file and pay state or local income taxes;
(2) be subject to income tax withholding; or
(3) file and pay any other state or local tax or fee;
during a disaster period. This includes any related state or local employer withholding or remittance obligations.