3.0.0 4796 2022-11-01T04:17:47Z 2022-11-01T04:17:47Z House HR 2019-10-22 116 [Congressional Record Volume 165, Number 167 (Tuesday, October 22, 2019)][House][Pages H8387-H8388]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. STEUBE:H.R. 4796.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8The Congress shall have Power To lay and collect Taxes,Duties, Imposts and Excises,[[Page H8388]]to pay the Debts and provide for the common Defence andgeneral Welfare of the United States; but all Duties, Impostsand Excises shall be uniform throughout the United States;To borrow money on the credit of the United States;To regulate Commerce with foreign Nations, and among theseveral States, and with the Indian Tribes;To establish an uniform Rule of Naturalization, and uniformLaws on the subject of Bankruptcies throughout the UnitedStates;To coin Money, regulate the Value thereof, and of foreignCoin, and fix the Standard of Weights and Measures;To provide for the Punishment of counterfeiting theSecurities and current Coin of the United States;To establish Post Offices and Post Roads;To promote the Progress of Science and useful Arts, bysecuring for limited Times to Authors and Inventors theexclusive Right to their respective Writings and Discoveries;To constitute Tribunals inferior to the supreme Court;and Offenses against the Law of Nations;To declare War, grant Letters of Marque and Reprisal, andmake Rules concerning Captures on Land and Water;To raise and support Armies, but no Appropriation of Moneyto that Use shall be for a longer Term than two Years;To provide and maintain a Navy;To make Rules for the Government and Regulation of the landand naval Forces;To provide for calling forth the Militia to execute theLaws of the Union, suppress Insurrections and repelInvasions;To provide for organizing, arming, and disciplining, theMilitia, and for governing such Part of them as may beemployed in the Service of the United States, reserving tothe States respectively, the Appointment of the Officers, andthe Authority of training the Militia according to thediscipline prescribed by Congress;To exercise exclusive Legislation in all Cases whatsoever,over such District (not exceeding ten Miles square) as may,by Cession of particular States, and the acceptance ofCongress, become the Seat of the Government of the UnitedStates, and to exercise like Authority over all Placespurchased by the Consent of the Legislature of the State inwhich the Same shall be, for the Erection of Forts,Magazines, Arsenals, dock-Yards, and other needful Buildings;AndTo make all Laws which shall be necessary and proper forcarrying into Execution the foregoing Powers, and all otherPowers vested by this Constitution in the Government of theUnited States, or in any Department or Officer thereof.]]> hsju00 Judiciary Committee House Standing hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee Referred to 2019-11-15T14:44:36Z Referred to 2019-10-22T14:00:33Z Mobile Workforce State Income Tax Simplification Act of 2020 116 5674 HR 2020-02-07 Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. Related bill CRS Mobile Workforce State Income Tax Simplification Act of 2019 116 604 S 2019-02-28 Read twice and referred to the Committee on Finance. Identical bill CRS American Workers, Families, and Employers Assistance Act 116 4318 S 2020-07-27 Read twice and referred to the Committee on Finance. Related bill CRS 2019-11-15 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. Committee 2019-10-22 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2019-10-22 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-10-22 Introduced in House IntroReferral 1000 9 Library of Congress S001214 Rep. Steube, W. Gregory [R-FL-17] W. Steube R FL Gregory 17 N Taxation Income tax exclusion Intergovernmental relations State and local taxation Tax administration and collection, taxpayers Wages and earnings Taxation 00 2019-10-22 Introduced in House 2019-10-30T15:05:47Z Mobile Workforce State Income Tax Simplification Act of 2019

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.

]]> Mobile Workforce State Income Tax Simplification Act of 2019 Display Title Mobile Workforce State Income Tax Simplification Act of 2019 Official Title as Introduced To limit the authority of States to tax certain income of employees for employment duties performed in other States. Introduced in House IH Short Title(s) as Introduced Mobile Workforce State Income Tax Simplification Act of 2019 Introduced in House IH Introduced in House 2019-10-22T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr4796ih/xml/BILLS-116hr4796ih.xml 2019-11-15 Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. 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.