Bill > S3995

This bill, the Remote and Mobile Worker Relief Act of 2020, aims to limit the authority of states or other taxing jurisdictions to tax certain income of employees for employment duties performed in other states or taxing jurisdictions. Key provisions include: (1) limiting taxation of employee income to the employee's residence jurisdiction and any jurisdiction where the employee is present and performing duties for more than 30 days (90 days for 2020 due to COVID-19); (2) prohibiting income tax withholding and reporting requirements in any jurisdiction where the employee is not subject to tax; (3) providing rules for employers to rely on employee determinations of time spent in different jurisdictions; and (4) establishing that during the "covered period" (when employees were working remotely due to COVID-19), wages are deemed to be earned at the employee's primary work location, and remote work does not create nexus or minimum contacts for out-of-state businesses in the remote work jurisdiction.

Budget and Finance

https://www.congress.gov/bill/116th-congress/senate-bill/3995/all-info