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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 Title(s) as Introduced

Remote and Mobile Worker Relief Act of 2020

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions, and for other purposes.

Actions Overview (1)

Date Actions Overview
06/18/2020Introduced in Senate

All Actions (1)

Date All Actions
06/18/2020Read twice and referred to the Committee on Finance. (text: CR S3102-3104)
Action By: Senate

Cosponsors (3)

* = Original cosponsor
CosponsorDate Cosponsored
Sen. Brown, Sherrod [D-OH]* 06/18/2020
Sen. Barrasso, John [R-WY] 07/22/2020
Sen. Portman, Rob [R-OH] 12/01/2020

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
Senate Finance06/18/2020 Referred to

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Latest Summary (1)

There is one summary for S.3995. View summaries

Shown Here:
Introduced in Senate (06/18/2020)

Remote and Mobile Worker Relief Act of 2020

This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one taxing jurisdiction (i.e., states, localities, the District of Columbia, territories or possessions) from being subject to income tax in any other taxing jurisdiction other than (1) the taxing jurisdiction of the employee's residence, and (2) the taxing jurisdiction within which the employee is present and performing employment duties for more than 30 days during the calendar year in which the wages or remuneration are earned. The 30-day requirement is extended to 90 days in 2020 for employees performing duties outside the taxing jurisdiction of their residence during the COVID-19 (i.e., coronavirus disease 2019) pandemic.

The bill exempts employers from income tax withholding and information reporting requirements for employees not subject to income tax in the taxing jurisdiction. For purposes of determining penalties related to withholding and information reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent in the taxing jurisdiction in the absence of the employer's actual knowledge of fraud or collusion between the employer and employee to evade tax.

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.

The bill also sets forth a rule for the classification of wages earned by employees working remotely.