Legis Daily

Mobile Workforce State Income Tax Simplification Act of 2019

USA116th CongressHR-4796| House 
| Updated: 11/15/2019
W. Gregory Steube

W. Gregory Steube

Republican Representative

Florida

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

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Mobile Workforce State Income Tax Simplification Act of 201 9 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

Bill from Previous Congress

HR 115-1393
Mobile Workforce State Income Tax Simplification Act of 2017
Feb 28, 2019

Latest Companion Bill Action

S 116-604
Introduced in Senate
Oct 22, 2019
Introduced in House
Oct 22, 2019
Referred to the House Committee on the Judiciary.
Nov 15, 2019
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
  • Bill from Previous Congress

    HR 115-1393
    Mobile Workforce State Income Tax Simplification Act of 2017


  • February 28, 2019

    Latest Companion Bill Action

    S 116-604
    Introduced in Senate


  • October 22, 2019
    Introduced in House


  • October 22, 2019
    Referred to the House Committee on the Judiciary.


  • November 15, 2019
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

Taxation

Related Bills

  • HR 116-5674: Mobile Workforce State Income Tax Simplification Act of 2020
  • S 116-4318: American Workers, Families, and Employers Assistance Act
  • S 116-604: Mobile Workforce State Income Tax Simplification Act of 2019
Income tax exclusionIntergovernmental relationsState and local taxationTax administration and collection, taxpayersWages and earnings

Mobile Workforce State Income Tax Simplification Act of 2019

USA116th CongressHR-4796| House 
| Updated: 11/15/2019
Mobile Workforce State Income Tax Simplification Act of 201 9 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

Bill from Previous Congress

HR 115-1393
Mobile Workforce State Income Tax Simplification Act of 2017
Feb 28, 2019

Latest Companion Bill Action

S 116-604
Introduced in Senate
Oct 22, 2019
Introduced in House
Oct 22, 2019
Referred to the House Committee on the Judiciary.
Nov 15, 2019
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
  • Bill from Previous Congress

    HR 115-1393
    Mobile Workforce State Income Tax Simplification Act of 2017


  • February 28, 2019

    Latest Companion Bill Action

    S 116-604
    Introduced in Senate


  • October 22, 2019
    Introduced in House


  • October 22, 2019
    Referred to the House Committee on the Judiciary.


  • November 15, 2019
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
W. Gregory Steube

W. Gregory Steube

Republican Representative

Florida

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

Taxation

Related Bills

  • HR 116-5674: Mobile Workforce State Income Tax Simplification Act of 2020
  • S 116-4318: American Workers, Families, and Employers Assistance Act
  • S 116-604: Mobile Workforce State Income Tax Simplification Act of 2019
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Income tax exclusionIntergovernmental relationsState and local taxationTax administration and collection, taxpayersWages and earnings