3.0.0 5674 2022-02-08T23:17:50Z 2022-02-08T23:17:50Z House HR 2020-01-24 116 [Congressional Record Volume 166, Number 15 (Friday, January 24, 2020)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. JOHNSON of Georgia:H.R. 5674.Congress has the power to enact this legislation pursuantto the following:Article I; Section 8[Page H537]]]> hsju00 Judiciary Committee House Standing hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee Referred to 2020-02-07T21:59:22Z Referred to 2020-01-24T19:00:35Z Mobile Workforce State Income Tax Simplification Act of 2019 116 4796 HR 2019-11-15 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. Related bill CRS 2020-02-07 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. Committee 2020-01-24 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2020-01-24 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-01-24 Introduced in House IntroReferral 1000 9 Library of Congress J000288 Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4] Henry Johnson D GA C. "Hank" 4 N C000266 Rep. Chabot, Steve [R-OH-1] STEVE CHABOT R OH 1 2020-01-24 True B001274 Rep. Brooks, Mo [R-AL-5] Mo Brooks R AL 5 2020-01-24 True C001084 Rep. Cicilline, David N. [D-RI-1] David Cicilline D RI N. 1 2020-01-24 True W000822 Rep. Watson Coleman, Bonnie [D-NJ-12] Bonnie Watson Coleman D NJ 12 2020-01-24 True C000754 Rep. Cooper, Jim [D-TN-5] JAMES COOPER D TN H. 5 2020-01-24 True D000610 Rep. Deutch, Theodore E. [D-FL-22] Theodore Deutch D FL E. 22 2020-01-24 True H000324 Rep. Hastings, Alcee L. [D-FL-20] ALCEE HASTINGS D FL L. 20 2020-01-24 True J000032 Rep. Jackson Lee, Sheila [D-TX-18] SHEILA JACKSON LEE D TX 18 2020-01-24 True R000597 Rep. Rice, Tom [R-SC-7] Tom Rice R SC 7 2020-01-24 True S001193 Rep. Swalwell, Eric [D-CA-15] Eric Swalwell D CA 15 2020-01-24 True W000819 Rep. Walker, Mark [R-NC-6] Mark Walker R NC 6 2020-01-24 True D000615 Rep. Duncan, Jeff [R-SC-3] Jeff Duncan R SC 3 2020-02-04 False C001111 Rep. Crist, Charlie [D-FL-13] Charlie Crist D FL 13 2020-02-28 False F000461 Rep. Flores, Bill [R-TX-17] Bill Flores R TX 17 2020-03-10 False T000479 Rep. Taylor, Van [R-TX-3] Van Taylor R TX 3 2020-05-05 False Taxation Income tax exclusion Intergovernmental relations State and local taxation Tax administration and collection, taxpayers Wages and earnings Taxation 00 2020-01-24 Introduced in House 2020-02-14T18:29:35Z Mobile Workforce State Income Tax Simplification Act of 2020

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 2020 Display Title Mobile Workforce State Income Tax Simplification Act of 2020 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 2020 Introduced in House IH Introduced in House 2020-01-24T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr5674ih/xml/BILLS-116hr5674ih.xml 2020-02-07 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.