summary
Introduced
10/22/2019
10/22/2019
In Committee
11/15/2019
11/15/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
116th Congress
Bill Summary
To limit the authority of States to tax certain income of employees for employment duties performed in other States. 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.
AI Summary
This bill, the Mobile Workforce State Income Tax Simplification Act of 2019, aims to limit the authority of states to tax certain income of employees for work performed in multiple states. The key provisions are:
1. Wages or other remuneration earned by an employee working in more than one state are only subject to income tax in the employee's state of residence and the state where the employee is present and performing duties for more than 30 days in a calendar year.
2. Employers are exempt from state income tax withholding and information reporting requirements for employees not subject to income tax in the state under this bill.
3. Employers can rely on an employee's annual determination of the time expected to be spent working in a state, unless there is fraud or collusion by the employee.
4. The bill excludes certain categories of workers, such as professional athletes, professional entertainers, production employees for specific types of productions, and certain public figures, from the definition of "employee" for the purposes of this legislation.
The bill would take effect on January 1 of the second calendar year after its enactment and would not apply to any tax obligations that accrued before the effective date.
Committee Categories
Government Affairs, Justice
Sponsors (1)
Last Action
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. (on 11/15/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/116th-congress/house-bill/4796/all-info |
| BillText | https://www.congress.gov/116/bills/hr4796/BILLS-116hr4796ih.pdf |
| Bill | https://www.congress.gov/116/bills/hr4796/BILLS-116hr4796ih.pdf.pdf |
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