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Mobile Workforce State Income Tax Simplification Act of 2017

USA115th CongressHR-1393| House 
| Updated: 6/21/2017
Mike Bishop

Mike Bishop

Republican Representative

Michigan

Cosponsors (57)
Lamar Smith (Republican)Chris Stewart (Republican)Robert Pittenger (Republican)Mo Brooks (Republican)David N. Cicilline (Democratic)Sheila Jackson Lee (Democratic)John A. Yarmuth (Democratic)Robert J. Wittman (Republican)John Abney Culberson (Republican)C. A. Dutch Ruppersberger (Democratic)Jackie Walorski (Republican)Carol Shea-Porter (Democratic)Lynn Jenkins (Republican)Eric Swalwell (Democratic)Michael F. Doyle (Democratic)Pete Sessions (Republican)Leonard Lance (Republican)Steve Cohen (Democratic)Jeff Duncan (Republican)Carlos Curbelo (Republican)Todd Rokita (Republican)Jason Smith (Republican)Luke Messer (Republican)Gus M. Bilirakis (Republican)Paul Mitchell (Independent)A. Drew Ferguson (Republican)Henry C. "Hank" Johnson (Democratic)Don Bacon (Republican)Darrell Issa (Republican)Jim Cooper (Democratic)Tom Rice (Republican)Jacky Rosen (Democratic)James A. Himes (Democratic)Theodore E. Deutch (Democratic)Will Hurd (Republican)Glenn Grothman (Republican)John R. Moolenaar (Republican)Daniel Webster (Republican)Brad Sherman (Democratic)Bonnie Watson Coleman (Democratic)Jeb Hensarling (Republican)Denny Heck (Democratic)Thomas J. Rooney (Republican)Larry Bucshon (Republican)Mark Walker (Republican)Michael T. McCaul (Republican)Tom Marino (Republican)Bob Goodlatte (Republican)Charlie Crist (Democratic)Rodney P. Frelinghuysen (Republican)K. Michael Conaway (Republican)Bradley Scott Schneider (Democratic)Alcee L. Hastings (Democratic)Louie Gohmert (Republican)David P. Roe (Republican)Barbara Comstock (Republican)Bill Pascrell (Democratic)

Administrative State, Regulatory Reform, and Antitrust Subcommittee, Finance Committee, Judiciary Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
(This measure has not been amended since it was reported to the House on June 15, 2017. The summary of that version is repeated here.) Mobile Workforce State Income Tax Simplification Act of 201 7 (Sec. 2) 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 in which the wages or other remuneration is earned. 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. (Sec. 3) The bill takes effect on January 1 of the second calendar year that begins after the enactment of this bill. The bill does not apply to any tax obligation that accrues before the effective date.

Bill Text Versions

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4 versions available

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Timeline
Mar 7, 2017
Introduced in House
Mar 7, 2017
Referred to the House Committee on the Judiciary.
Mar 17, 2017
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Mar 22, 2017
Ordered to be Reported by the Yeas and Nays: 19 - 2.
Mar 22, 2017
Committee Consideration and Mark-up Session Held.
Jun 15, 2017
Placed on the Union Calendar, Calendar No. 121.
Jun 15, 2017
Reported by the Committee on Judiciary. H. Rept. 115-180.
Jun 20, 2017
Mr. Goodlatte moved to suspend the rules and pass the bill.
Jun 20, 2017
Considered under suspension of the rules. (consideration: CR H4947-4951)
Jun 20, 2017
DEBATE - The House proceeded with forty minutes of debate on H.R. 1393.
Jun 20, 2017
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4947)
Jun 20, 2017
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H4947)
Jun 20, 2017
Motion to reconsider laid on the table Agreed to without objection.
Jun 21, 2017
Received in the Senate and Read twice and referred to the Committee on Finance.
  • March 7, 2017
    Introduced in House


  • March 7, 2017
    Referred to the House Committee on the Judiciary.


  • March 17, 2017
    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.


  • March 22, 2017
    Ordered to be Reported by the Yeas and Nays: 19 - 2.


  • March 22, 2017
    Committee Consideration and Mark-up Session Held.


  • June 15, 2017
    Placed on the Union Calendar, Calendar No. 121.


  • June 15, 2017
    Reported by the Committee on Judiciary. H. Rept. 115-180.


  • June 20, 2017
    Mr. Goodlatte moved to suspend the rules and pass the bill.


  • June 20, 2017
    Considered under suspension of the rules. (consideration: CR H4947-4951)


  • June 20, 2017
    DEBATE - The House proceeded with forty minutes of debate on H.R. 1393.


  • June 20, 2017
    Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4947)


  • June 20, 2017
    On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H4947)


  • June 20, 2017
    Motion to reconsider laid on the table Agreed to without objection.


  • June 21, 2017
    Received in the Senate and Read twice and referred to the Committee on Finance.

Taxation

Related Bills

  • S 115-540: A bill to limit the authority of States to tax certain income of employees for employment duties performed in other States.
Employment taxesIntergovernmental relationsState and local taxation

Mobile Workforce State Income Tax Simplification Act of 2017

USA115th CongressHR-1393| House 
| Updated: 6/21/2017
(This measure has not been amended since it was reported to the House on June 15, 2017. The summary of that version is repeated here.) Mobile Workforce State Income Tax Simplification Act of 201 7 (Sec. 2) 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 in which the wages or other remuneration is earned. 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. (Sec. 3) The bill takes effect on January 1 of the second calendar year that begins after the enactment of this bill. The bill does not apply to any tax obligation that accrues before the effective date.

Bill Text Versions

View Text
4 versions available

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Mar 7, 2017
Introduced in House
Mar 7, 2017
Referred to the House Committee on the Judiciary.
Mar 17, 2017
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Mar 22, 2017
Ordered to be Reported by the Yeas and Nays: 19 - 2.
Mar 22, 2017
Committee Consideration and Mark-up Session Held.
Jun 15, 2017
Placed on the Union Calendar, Calendar No. 121.
Jun 15, 2017
Reported by the Committee on Judiciary. H. Rept. 115-180.
Jun 20, 2017
Mr. Goodlatte moved to suspend the rules and pass the bill.
Jun 20, 2017
Considered under suspension of the rules. (consideration: CR H4947-4951)
Jun 20, 2017
DEBATE - The House proceeded with forty minutes of debate on H.R. 1393.
Jun 20, 2017
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4947)
Jun 20, 2017
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H4947)
Jun 20, 2017
Motion to reconsider laid on the table Agreed to without objection.
Jun 21, 2017
Received in the Senate and Read twice and referred to the Committee on Finance.
  • March 7, 2017
    Introduced in House


  • March 7, 2017
    Referred to the House Committee on the Judiciary.


  • March 17, 2017
    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.


  • March 22, 2017
    Ordered to be Reported by the Yeas and Nays: 19 - 2.


  • March 22, 2017
    Committee Consideration and Mark-up Session Held.


  • June 15, 2017
    Placed on the Union Calendar, Calendar No. 121.


  • June 15, 2017
    Reported by the Committee on Judiciary. H. Rept. 115-180.


  • June 20, 2017
    Mr. Goodlatte moved to suspend the rules and pass the bill.


  • June 20, 2017
    Considered under suspension of the rules. (consideration: CR H4947-4951)


  • June 20, 2017
    DEBATE - The House proceeded with forty minutes of debate on H.R. 1393.


  • June 20, 2017
    Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4947)


  • June 20, 2017
    On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H4947)


  • June 20, 2017
    Motion to reconsider laid on the table Agreed to without objection.


  • June 21, 2017
    Received in the Senate and Read twice and referred to the Committee on Finance.
Mike Bishop

Mike Bishop

Republican Representative

Michigan

Cosponsors (57)
Lamar Smith (Republican)Chris Stewart (Republican)Robert Pittenger (Republican)Mo Brooks (Republican)David N. Cicilline (Democratic)Sheila Jackson Lee (Democratic)John A. Yarmuth (Democratic)Robert J. Wittman (Republican)John Abney Culberson (Republican)C. A. Dutch Ruppersberger (Democratic)Jackie Walorski (Republican)Carol Shea-Porter (Democratic)Lynn Jenkins (Republican)Eric Swalwell (Democratic)Michael F. Doyle (Democratic)Pete Sessions (Republican)Leonard Lance (Republican)Steve Cohen (Democratic)Jeff Duncan (Republican)Carlos Curbelo (Republican)Todd Rokita (Republican)Jason Smith (Republican)Luke Messer (Republican)Gus M. Bilirakis (Republican)Paul Mitchell (Independent)A. Drew Ferguson (Republican)Henry C. "Hank" Johnson (Democratic)Don Bacon (Republican)Darrell Issa (Republican)Jim Cooper (Democratic)Tom Rice (Republican)Jacky Rosen (Democratic)James A. Himes (Democratic)Theodore E. Deutch (Democratic)Will Hurd (Republican)Glenn Grothman (Republican)John R. Moolenaar (Republican)Daniel Webster (Republican)Brad Sherman (Democratic)Bonnie Watson Coleman (Democratic)Jeb Hensarling (Republican)Denny Heck (Democratic)Thomas J. Rooney (Republican)Larry Bucshon (Republican)Mark Walker (Republican)Michael T. McCaul (Republican)Tom Marino (Republican)Bob Goodlatte (Republican)Charlie Crist (Democratic)Rodney P. Frelinghuysen (Republican)K. Michael Conaway (Republican)Bradley Scott Schneider (Democratic)Alcee L. Hastings (Democratic)Louie Gohmert (Republican)David P. Roe (Republican)Barbara Comstock (Republican)Bill Pascrell (Democratic)

Administrative State, Regulatory Reform, and Antitrust Subcommittee, Finance Committee, Judiciary Committee

Taxation

Related Bills

  • S 115-540: A bill to limit the authority of States to tax certain income of employees for employment duties performed in other States.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Employment taxesIntergovernmental relationsState and local taxation