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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - Senate

Short Titles as Introduced

Mobile Workforce State Income Tax Simplification Act of 2017

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to limit the authority of States to tax certain income of employees for employment duties performed in other States.


Actions Overview (1)

Date
03/07/2017 Introduced in Senate

All Actions (2)

Date
06/14/2017 Committee on Small Business and Entrepreneurship. Hearings held.
Action By: Committee on Small Business and Entrepreneurship
03/07/2017 Read twice and referred to the Committee on Finance.
Action By: Senate

Cosponsors (54)

* = Original cosponsor
CosponsorDate Cosponsored
Sen. Brown, Sherrod [D-OH]* 03/07/2017
Sen. Roberts, Pat [R-KS]* 03/07/2017
Sen. Blunt, Roy [R-MO]* 03/07/2017
Sen. Blumenthal, Richard [D-CT]* 03/07/2017
Sen. Tillis, Thom [R-NC]* 03/07/2017
Sen. Booker, Cory A. [D-NJ]* 03/07/2017
Sen. Perdue, David [R-GA]* 03/07/2017
Sen. Reed, Jack [D-RI]* 03/07/2017
Sen. Hoeven, John [R-ND]* 03/07/2017
Sen. Stabenow, Debbie [D-MI]* 03/07/2017
Sen. Barrasso, John [R-WY]* 03/07/2017
Sen. Murray, Patty [D-WA]* 03/07/2017
Sen. Heller, Dean [R-NV]* 03/07/2017
Sen. Ernst, Joni [R-IA]* 03/07/2017
Sen. Donnelly, Joe [D-IN]* 03/07/2017
Sen. Isakson, Johnny [R-GA]* 03/07/2017
Sen. Hassan, Margaret Wood [D-NH]* 03/07/2017
Sen. Boozman, John [R-AR]* 03/07/2017
Sen. King, Angus S., Jr. [I-ME] 03/21/2017
Sen. Fischer, Deb [R-NE] 03/28/2017
Sen. Capito, Shelley Moore [R-WV] 03/28/2017
Sen. Klobuchar, Amy [D-MN] 04/03/2017
Sen. Corker, Bob [R-TN] 04/24/2017
Sen. Peters, Gary C. [D-MI] 04/27/2017
Sen. Collins, Susan M. [R-ME] 05/04/2017
Sen. Udall, Tom [D-NM] 05/08/2017
Sen. Menendez, Robert [D-NJ] 05/08/2017
Sen. Moran, Jerry [R-KS] 05/09/2017
Sen. Whitehouse, Sheldon [D-RI] 05/09/2017
Sen. Flake, Jeff [R-AZ] 05/11/2017
Sen. Baldwin, Tammy [D-WI] 05/15/2017
Sen. Young, Todd C. [R-IN] 05/17/2017
Sen. Nelson, Bill [D-FL] 05/22/2017
Sen. Crapo, Mike [R-ID] 05/24/2017
Sen. Risch, James E. [R-ID] 05/25/2017
Sen. Heinrich, Martin [D-NM] 06/05/2017
Sen. Rubio, Marco [R-FL] 06/05/2017
Sen. Johnson, Ron [R-WI] 06/14/2017
Sen. Cantwell, Maria [D-WA] 06/19/2017
Sen. Rounds, Mike [R-SD] 06/21/2017
Sen. Cruz, Ted [R-TX] 06/21/2017
Sen. Cotton, Tom [R-AR] 06/22/2017
Sen. Portman, Rob [R-OH] 06/22/2017
Sen. Leahy, Patrick J. [D-VT] 06/26/2017
Sen. Shaheen, Jeanne [D-NH] 06/29/2017
Sen. Murphy, Christopher [D-CT] 06/29/2017
Sen. Schatz, Brian [D-HI] 07/10/2017
Sen. Daines, Steve [R-MT] 07/10/2017
Sen. Grassley, Chuck [R-IA] 07/18/2017
Sen. Hirono, Mazie K. [D-HI] 07/26/2017
Sen. Scott, Tim [R-SC] 07/27/2017
Sen. Lee, Mike [R-UT] 08/03/2017
Sen. Cardin, Benjamin L. [D-MD] 09/12/2017
Sen. McCain, John [R-AZ] 09/18/2017

Committees (2)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
Senate Finance03/07/2017 Referred to
Senate Small Business and Entrepreneurship06/14/2017 Hearings by

Related Bills (1)

A related bill may be a companion measure, an identical bill, a procedurally-related measure, or one with text similarities. Bill relationships are identified by the House, the Senate, or CRS, and refer only to same-congress measures.

Subjects (4)

  • Employment taxes
  • Intergovernmental relations
  • State and local taxation

Latest Summary (1)

There is one summary for S.540. View summaries

Shown Here:
Introduced in Senate (03/07/2017)

Mobile Workforce State Income Tax Simplification Act of 2017

This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year.

The bill exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax in the state under this bill. For the purposes of determining penalties related to an employer's state income tax withholding or reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent working in a state in the absence of fraud or collusion by such employee.

For the purposes of this bill, the term "employee" excludes: professional athletes; professional entertainers; production employees who perform services in connection with certain film, television, or other commercial video productions; and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.