Legis Daily

Mobile Workforce State Income Tax Simplification Act of 2019

USA116th CongressS-604| Senate 
| Updated: 2/28/2019
John Thune

John Thune

Republican Senator

South Dakota

Cosponsors (38)
Joni Ernst (Republican)Jeanne Shaheen (Democratic)Margaret Wood Hassan (Democratic)Catherine Cortez Masto (Democratic)Patrick J. Leahy (Democratic)Thomas Tillis (Republican)Cindy Hyde-Smith (Republican)Jack Reed (Democratic)Mike Lee (Republican)James E. Risch (Republican)Angus S. King (Independent)Amy Klobuchar (Democratic)Roger F. Wicker (Republican)John Boozman (Republican)Sheldon Whitehouse (Democratic)Jacky Rosen (Democratic)Ted Cruz (Republican)Chris Van Hollen (Democratic)Christopher Murphy (Democratic)Deb Fischer (Republican)John Barrasso (Republican)Johnny Isakson (Republican)Patty Murray (Democratic)Sherrod Brown (Democratic)Brian Schatz (Democratic)Maria Cantwell (Democratic)Tammy Baldwin (Democratic)Cory A. Booker (Democratic)Benjamin L. Cardin (Democratic)Susan M. Collins (Republican)Marco Rubio (Republican)Gary C. Peters (Democratic)Patrick Toomey (Republican)Rob Portman (Republican)John Hoeven (Republican)Richard Blumenthal (Democratic)Mike Crapo (Republican)Shelley Moore Capito (Republican)

Finance 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
Feb 28, 2019
Introduced in Senate
Feb 28, 2019
Read twice and referred to the Committee on Finance.
Nov 15, 2019

Latest Companion Bill Action

HR 116-4796
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
  • February 28, 2019
    Introduced in Senate


  • February 28, 2019
    Read twice and referred to the Committee on Finance.


  • November 15, 2019

    Latest Companion Bill Action

    HR 116-4796
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

Taxation

Related Bills

  • HR 116-4796: Mobile Workforce State Income Tax Simplification Act of 2019
  • HR 116-5674: Mobile Workforce State Income Tax Simplification Act of 2020
  • S 116-4318: American Workers, Families, and Employers Assistance Act
Income tax exclusionIntergovernmental relationsState and local taxationTax administration and collection, taxpayersWages and earnings

Mobile Workforce State Income Tax Simplification Act of 2019

USA116th CongressS-604| Senate 
| Updated: 2/28/2019
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
Feb 28, 2019
Introduced in Senate
Feb 28, 2019
Read twice and referred to the Committee on Finance.
Nov 15, 2019

Latest Companion Bill Action

HR 116-4796
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
  • February 28, 2019
    Introduced in Senate


  • February 28, 2019
    Read twice and referred to the Committee on Finance.


  • November 15, 2019

    Latest Companion Bill Action

    HR 116-4796
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
John Thune

John Thune

Republican Senator

South Dakota

Cosponsors (38)
Joni Ernst (Republican)Jeanne Shaheen (Democratic)Margaret Wood Hassan (Democratic)Catherine Cortez Masto (Democratic)Patrick J. Leahy (Democratic)Thomas Tillis (Republican)Cindy Hyde-Smith (Republican)Jack Reed (Democratic)Mike Lee (Republican)James E. Risch (Republican)Angus S. King (Independent)Amy Klobuchar (Democratic)Roger F. Wicker (Republican)John Boozman (Republican)Sheldon Whitehouse (Democratic)Jacky Rosen (Democratic)Ted Cruz (Republican)Chris Van Hollen (Democratic)Christopher Murphy (Democratic)Deb Fischer (Republican)John Barrasso (Republican)Johnny Isakson (Republican)Patty Murray (Democratic)Sherrod Brown (Democratic)Brian Schatz (Democratic)Maria Cantwell (Democratic)Tammy Baldwin (Democratic)Cory A. Booker (Democratic)Benjamin L. Cardin (Democratic)Susan M. Collins (Republican)Marco Rubio (Republican)Gary C. Peters (Democratic)Patrick Toomey (Republican)Rob Portman (Republican)John Hoeven (Republican)Richard Blumenthal (Democratic)Mike Crapo (Republican)Shelley Moore Capito (Republican)

Finance Committee

Taxation

Related Bills

  • HR 116-4796: Mobile Workforce State Income Tax Simplification Act of 2019
  • HR 116-5674: Mobile Workforce State Income Tax Simplification Act of 2020
  • S 116-4318: American Workers, Families, and Employers Assistance Act
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Income tax exclusionIntergovernmental relationsState and local taxationTax administration and collection, taxpayersWages and earnings