3.0.0 3485 2019-11-15T21:52:18Z 2019-11-15T21:52:18Z Senate S S 2012-08-02 112 ssfi00 Finance Committee Senate Standing Referred to 2012-08-02T16:27:45Z Mobile Workforce State Income Tax Simplification Act of 2012 112 1864 HR 2012-05-16 Received in the Senate and Read twice and referred to the Committee on Finance. Related bill CRS 2012-08-02 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2012-08-02 Introduced in Senate IntroReferral 10000 9 Library of Congress B000944 Sen. Brown, Sherrod [D-OH] Sherrod Brown D OH N H001016 Sen. Hutchison, Kay Bailey [R-TX] KAY HUTCHISON R TX BAILEY 2012-09-13 False Taxation Employment taxes Intergovernmental relations State and local taxation Taxation 00 2012-08-02 Introduced in Senate 2012-08-29T21:21:27Z 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.

]]> Mobile Workforce State Income Tax Simplification Act of 2012 Short Titles as Introduced Mobile Workforce State Income Tax Simplification Act of 2012 Display Title Mobile Workforce State Income Tax Simplification Act of 2012 Official Title as Introduced A bill to limit the authority of States to tax certain income of employees for employment duties performed in other States. Introduced in Senate 2012-08-02T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s3485is/xml/BILLS-112s3485is.xml 2012-08-02 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.