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Titles (2)

Short Titles

Short Titles - Senate

Short Titles as Introduced

Mobile Workforce State Income Tax Simplification Act of 2019

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
02/28/2019Introduced in Senate

All Actions (1)

Date
02/28/2019Read twice and referred to the Committee on Finance.
Action By: Senate

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 Reports
Senate Finance02/28/2019 Referred to

As of 10/16/2019 no related bill information has been received for S.604 - Mobile Workforce State Income Tax Simplification Act of 2019


Subjects (4)


Latest Summary (1)

There is one summary for S.604. View summaries

Shown Here:
Introduced in Senate (02/28/2019)

Mobile Workforce State Income Tax Simplification Act of 2019

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.