This bill aims to limit the extent to which states may tax the compensation earned by nonresident telecommuters and other multi-state workers. It amends title 4 of the United States Code to establish that a state may only impose income taxes on a nonresident individual's compensation for periods when that individual is physically present in that state. This prevents states from taxing income earned by a nonresident while they are working remotely from another state. Furthermore, the legislation clarifies that states cannot deem a nonresident individual to be present or working in the state if they are working from home for convenience, or if their remote work fails any convenience of the employer test . It also specifies that states cannot unilaterally determine periods of time spent working in another state as non-normal or non-working time, unless the employer explicitly designates it as such. The bill defines various terms and clarifies that its provisions do not apply to other tax types or the taxation of corporations or other entities.