Bill > HR1393

Introduced Session

Mobile Workforce State Income Tax Simplification Act of 2017 (Sec. 2) 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 in which the wages or other remuneration is earned. 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. (Sec. 3) The bill takes effect on January 1 of the second calendar year that begins after the enactment of this bill. The bill does not apply to any tax obligation that accrues before the effective date.

Committee Categories

Mike Bishop (R)*,  Don Bacon (R),  Gus Bilirakis (R),  Mo Brooks (R),  Larry Bucshon (R),  David Cicilline (D),  Steve Cohen (D),  Barbara Comstock (R),  K. Michael Conaway (R),  Jim Cooper (D),  Charlie Crist (D),  John Culberson (R),  Carlos Curbelo (R),  Theodore Deutch (D),  Michael Doyle (D),  Jeff Duncan (R),  Drew Ferguson (R),  Rodney Frelinghuysen (R),  Louie Gohmert (R),  Bob Goodlatte (R),  Glenn Grothman (R),  Alcee Hastings (D),  Denny Heck (D),  Jeb Hensarling (R),  Jim Himes (D),  Will Hurd (R),  Darrell Issa (R),  Sheila Jackson-Lee (D),  Lynn Jenkins (R),  Hank Johnson (D),  Leonard Lance (R),  Tom Marino (R),  Michael McCaul (R),  Luke Messer (R),  Paul Mitchell (I),  John Moolenaar (R),  Bill Pascrell (D),  Robert Pittenger (R),  Tom Rice (R),  David Roe (R),  Todd Rokita (R),  Thomas Rooney (R),  Jacky Rosen (D),  Dutch Ruppersberger (D),  Brad Schneider (D),  Pete Sessions (R),  Carol Shea-Porter (D),  Brad Sherman (D),  Jason Smith (R),  Lamar Smith (R),  Chris Stewart (R),  Eric Swalwell (D),  Mark Walker (R),  Jackie Walorski (R),  Bonnie Watson Coleman (D),  Daniel Webster (R),  Rob Wittman (R),  John Yarmuth (D), 

Received in the Senate and Read twice and referred to the Committee on Finance. (on 06/21/2017)

Official Document