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

USA115th CongressS-540| Senate 
| Updated: 6/14/2017
John Thune

John Thune

Republican Senator

South Dakota

Cosponsors (61)
Joni Ernst (Republican)Dean Heller (Republican)Jeanne Shaheen (Democratic)Mazie K. Hirono (Democratic)Margaret Wood Hassan (Democratic)Tom Udall (Democratic)Catherine Cortez Masto (Democratic)Patrick J. Leahy (Democratic)Thomas Tillis (Republican)Cindy Hyde-Smith (Republican)David Perdue (Republican)Jack Reed (Democratic)Jerry Moran (Republican)Mike Lee (Republican)James E. Risch (Republican)Jeff Flake (Republican)Ron Johnson (Republican)Todd Young (Republican)Joe Donnelly (Democratic)Angus S. King (Independent)Tom Cotton (Republican)Amy Klobuchar (Democratic)Lindsey Graham (Republican)Roger F. Wicker (Republican)John McCain (Republican)John Boozman (Republican)Roy Blunt (Republican)Sheldon Whitehouse (Democratic)Mike Rounds (Republican)Ted Cruz (Republican)Chris Van Hollen (Democratic)Tim Scott (Republican)Christopher Murphy (Democratic)Bob Corker (Republican)Debbie Stabenow (Democratic)Bill Nelson (Democratic)Deb Fischer (Republican)John Barrasso (Republican)Johnny Isakson (Republican)Martin Heinrich (Democratic)Patty Murray (Democratic)Sherrod Brown (Democratic)Brian Schatz (Democratic)Pat Roberts (Republican)Thad Cochran (Republican)Maria Cantwell (Democratic)Tammy Baldwin (Democratic)Cory A. Booker (Democratic)Benjamin L. Cardin (Democratic)Robert Menendez (Democratic)Susan M. Collins (Republican)Chuck Grassley (Republican)Marco Rubio (Republican)Gary C. Peters (Democratic)Patrick Toomey (Republican)Rob Portman (Republican)Steve Daines (Republican)John Hoeven (Republican)Richard Blumenthal (Democratic)Mike Crapo (Republican)Shelley Moore Capito (Republican)

Small Business and Entrepreneurship Committee, Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Mobile Workforce State Income Tax Simplification Act of 201 7 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.
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Timeline
Mar 7, 2017
Introduced in Senate
Mar 7, 2017
Read twice and referred to the Committee on Finance.
Jun 14, 2017
Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 115-101.
  • March 7, 2017
    Introduced in Senate


  • March 7, 2017
    Read twice and referred to the Committee on Finance.


  • June 14, 2017
    Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 115-101.

Taxation

Related Bills

  • HR 115-1393: Mobile Workforce State Income Tax Simplification Act of 2017
Employment taxesIntergovernmental relationsState and local taxation

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

USA115th CongressS-540| Senate 
| Updated: 6/14/2017
Mobile Workforce State Income Tax Simplification Act of 201 7 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.
View Full Text

Suggested Questions

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

Timeline
Mar 7, 2017
Introduced in Senate
Mar 7, 2017
Read twice and referred to the Committee on Finance.
Jun 14, 2017
Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 115-101.
  • March 7, 2017
    Introduced in Senate


  • March 7, 2017
    Read twice and referred to the Committee on Finance.


  • June 14, 2017
    Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 115-101.
John Thune

John Thune

Republican Senator

South Dakota

Cosponsors (61)
Joni Ernst (Republican)Dean Heller (Republican)Jeanne Shaheen (Democratic)Mazie K. Hirono (Democratic)Margaret Wood Hassan (Democratic)Tom Udall (Democratic)Catherine Cortez Masto (Democratic)Patrick J. Leahy (Democratic)Thomas Tillis (Republican)Cindy Hyde-Smith (Republican)David Perdue (Republican)Jack Reed (Democratic)Jerry Moran (Republican)Mike Lee (Republican)James E. Risch (Republican)Jeff Flake (Republican)Ron Johnson (Republican)Todd Young (Republican)Joe Donnelly (Democratic)Angus S. King (Independent)Tom Cotton (Republican)Amy Klobuchar (Democratic)Lindsey Graham (Republican)Roger F. Wicker (Republican)John McCain (Republican)John Boozman (Republican)Roy Blunt (Republican)Sheldon Whitehouse (Democratic)Mike Rounds (Republican)Ted Cruz (Republican)Chris Van Hollen (Democratic)Tim Scott (Republican)Christopher Murphy (Democratic)Bob Corker (Republican)Debbie Stabenow (Democratic)Bill Nelson (Democratic)Deb Fischer (Republican)John Barrasso (Republican)Johnny Isakson (Republican)Martin Heinrich (Democratic)Patty Murray (Democratic)Sherrod Brown (Democratic)Brian Schatz (Democratic)Pat Roberts (Republican)Thad Cochran (Republican)Maria Cantwell (Democratic)Tammy Baldwin (Democratic)Cory A. Booker (Democratic)Benjamin L. Cardin (Democratic)Robert Menendez (Democratic)Susan M. Collins (Republican)Chuck Grassley (Republican)Marco Rubio (Republican)Gary C. Peters (Democratic)Patrick Toomey (Republican)Rob Portman (Republican)Steve Daines (Republican)John Hoeven (Republican)Richard Blumenthal (Democratic)Mike Crapo (Republican)Shelley Moore Capito (Republican)

Small Business and Entrepreneurship Committee, Finance Committee

Taxation

Related Bills

  • HR 115-1393: Mobile Workforce State Income Tax Simplification Act of 2017
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Employment taxesIntergovernmental relationsState and local taxation