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

Titles (2)

Short Titles

Short Titles - House of Representatives

Short Title(s) as Introduced

Mobile Workforce State Income Tax Simplification Act of 2020

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

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

Actions Overview (1)

Date Actions Overview
01/24/2020Introduced in House

All Actions (3)

Date All Actions
02/07/2020Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Action By: Committee on the Judiciary
01/24/2020Referred to the House Committee on the Judiciary.
Action By: House of Representatives
01/24/2020Introduced in House
Action By: House of Representatives

Cosponsors (15)

Committees (1)

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 Related Documents
House Judiciary01/24/2020 Referred to
House Judiciary Subcommittee on Antitrust, Commercial, and Administrative Law02/07/2020 Referred to

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Subjects (6)

Latest Summary (1)

There is one summary for H.R.5674. View summaries

Shown Here:
Introduced in House (01/24/2020)

Mobile Workforce State Income Tax Simplification Act of 2020

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.