3.0.0 1864 2022-03-02T05:13:14Z 2022-03-02T05:13:14Z House H HR 2011-05-12 112 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. COBLE:H.R. 1864.Congress has the power to enact this legislation pursuantto the following:The Commerce Clause (Article I, Section 8, Clause 3)[Page H3280]]]> ssfi00 Finance Committee Senate Standing Referred to 2012-05-16T18:53:51Z hsju00 Judiciary Committee House Standing hsju03 Courts, Intellectual Property, and the Internet Subcommittee Discharged from 2011-11-15T22:23:11Z Hearings by 2011-05-24T13:18:55Z Referred to 2011-05-23T13:15:04Z Reported by 2012-02-03T17:41:00Z Markup by 2011-11-17T22:30:26Z Referred to 2011-05-12T14:02:40Z H. Rept. 112-386 Mobile Workforce State Income Tax Simplification Act of 2012 112 3485 S 2012-08-02 Read twice and referred to the Committee on Finance. Related bill CRS 2012-05-16 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2012-05-15 16:17:56 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2012-05-15 16:17:53 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H2667-2668) Floor H37300 2 House floor actions 2012-05-15 16:17:53 Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H2667-2668) Floor 8000 9 Library of Congress 2012-05-15 16:08:27 DEBATE - The House proceeded with forty minutes of debate on H.R. 1864. Floor H8D000 2 House floor actions 2012-05-15 16:08:24 Considered under suspension of the rules. (consideration: CR H2667-2669) Floor H30000 2 House floor actions 2012-05-15 16:08:00 Mr. Coble moved to suspend the rules and pass the bill, as amended. Floor H30300 2 House floor actions 2012-02-03 Placed on the Union Calendar, Calendar No. 264. Calendars H12410 2 House floor actions U00264 2012-02-03 Reported (Amended) by the Committee on Judiciary. H. Rept. 112-386. Committee H12200 2 House floor actions hsju00 Judiciary Committee 2012-02-03 Reported (Amended) by the Committee on Judiciary. H. Rept. 112-386. Committee 5000 9 Library of Congress hsju00 Judiciary Committee 2011-11-17 hsju00 Judiciary Committee 1 House committee actions Ordered to be Reported (Amended) by Voice Vote. Committee 2011-11-17 hsju00 Judiciary Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2011-11-15 hsju00 Judiciary Committee 1 House committee actions Subcommittee on Courts, Commercial and Administrative Law Discharged. Committee 2011-05-24 hsju03 Courts, Intellectual Property, and the Internet Subcommittee 1 House committee actions Subcommittee Hearings Held. Committee 2011-05-23 hsju03 Courts, Intellectual Property, and the Internet Subcommittee 1 House committee actions Referred to the Subcommittee on Courts, Commercial and Administrative Law. Committee 2011-05-12 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2011-05-12 Introduced in House IntroReferral Intro-H 9 Library of Congress 2011-05-12 Introduced in House IntroReferral 1000 9 Library of Congress C000556 Rep. Coble, Howard [R-NC-6] HOWARD COBLE R NC 6 N J000288 Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4] Henry Johnson D GA C. "Hank" 4 2011-05-12 True F000448 Rep. Franks, Trent [R-AZ-2] Trent Franks R AZ 2 2011-05-24 False R000593 Rep. Ross, Dennis A. [R-FL-12] Dennis Ross R FL A. 12 2011-05-24 False G000566 Rep. Gowdy, Trey [R-SC-4] Trey Gowdy R SC 4 2011-05-25 False C001076 Rep. Chaffetz, Jason [R-UT-3] Jason Chaffetz R UT 3 2011-05-25 False S000250 Rep. Sessions, Pete [R-TX-32] PETE SESSIONS R TX 32 2011-05-25 False B001254 Rep. Boren, Dan [D-OK-2] Dan Boren D OK 2 2011-06-14 False C001045 Rep. Crenshaw, Ander [R-FL-4] ANDER CRENSHAW R FL 4 2011-06-14 False R000583 Rep. Rooney, Thomas J. [R-FL-16] Thomas Rooney R FL J. 16 2011-06-22 False J000289 Rep. Jordan, Jim [R-OH-4] Jim Jordan R OH 4 2011-06-22 False Q000024 Rep. Quayle, Benjamin [R-AZ-3] Benjamin Quayle R AZ 3 2011-07-26 False F000445 Rep. Forbes, J. Randy [R-VA-4] J. Forbes R VA Randy 4 2011-09-14 False J000032 Rep. Jackson Lee, Sheila [D-TX-18] SHEILA JACKSON LEE D TX 18 2011-11-14 False Taxation Employment taxes Intergovernmental relations State and local taxation Taxation 00 2011-05-12 Introduced in House 2011-06-23T15:32:44Z Mobile Workforce State Income Tax Simplification Act of 2011 - Limits state taxation of the wages or other remuneration of any employee who performs duties in more than one state to: (1) the state of the employee's residence; and (2) the state in which the employee is present and performing employment duties for more than 30 days. Exempts from the definition of "employee" for purposes of this Act a professional athlete or entertainer or certain public figures.

]]> 17 2012-02-03 Reported to House with amendment(s) 2012-03-23T15:42:15Z Mobile Workforce State Income Tax Simplification Act of 2011 - 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. Exempts employers from withholding of tax requirements and information reporting requirements for employees not subject to income tax under this Act. Allows an employer to rely on an employee's determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.

Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

Makes this Act effective on January 1 of the 2nd year that begins after the enactment of this Act. Renders this Act inapplicable to any tax obligation that accrues before the effective date of this Act.

]]> 36 2012-05-15 Passed House amended 2012-06-06T20:33:26Z Mobile Workforce State Income Tax Simplification Act of 2012 - 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. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.

Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

Makes this Act effective on January 1 of the 2nd year that begins after the enactment of this Act. Renders this Act inapplicable to any tax obligation that accrues before the effective date of this Act.

]]> Mobile Workforce State Income Tax Simplification Act of 2012 Short Titles as Introduced Mobile Workforce State Income Tax Simplification Act of 2011 Short Titles as Reported to House Mobile Workforce State Income Tax Simplification Act of 2011 H House Short Titles as Passed House Mobile Workforce State Income Tax Simplification Act of 2012 H House Display Title Mobile Workforce State Income Tax Simplification Act of 2012 Official Title as Introduced To limit the authority of States to tax certain income of employees for employment duties performed in other States. Referred in Senate 2012-05-16T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112hr1864rfs/xml/BILLS-112hr1864rfs.xml Engrossed in House 2012-05-15T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112hr1864eh/xml/BILLS-112hr1864eh.xml Reported in House 2012-02-03T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112hr1864rh/xml/BILLS-112hr1864rh.xml Introduced in House 2011-05-12T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112hr1864ih/xml/BILLS-112hr1864ih.xml 2012-05-16 Received in the Senate and Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.