A bill to limit the authority of States to tax certain income of employees for employment duties performed in other States.

Introduced in Senate
Mobile Workforce State Income Tax Simplification Act of 2017

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.



  • Committee on Small Business and Entrepreneurship. Hearings held.

    Jun 14th, 2017
  • Read twice and referred to the Committee on Finance.

    Mar 7th, 2017
  • Introduced in Senate

    Mar 7th, 2017