Bill > HR8056

This bill establishes rules for the taxation of wages of individual taxpayers who work remotely to comply with COVID-19 requirements, and for the taxation of the businesses for whom such taxpayers work. Specifically, the bill states that during the "covered period" (which begins when an employee starts working remotely and ends when the employer allows the employee and at least 90% of the permanent workforce to return to their primary work location, or December 31, 2020, whichever is earlier), wages earned by an employee working remotely will be deemed to have been earned at the employee's primary work location. Additionally, for out-of-state businesses with employees working remotely within a jurisdiction during the covered period, the duties performed by those employees will not be sufficient to create nexus or minimum contacts that would otherwise subject the business to registration, taxation, or other requirements in that jurisdiction. The bill also provides definitions for key terms used, such as "employee," "employer," "out-of-state business," and "working remotely."

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https://www.congress.gov/bill/116th-congress/house-bill/8056/all-info