[Congressional Record Volume 167, Number 41 (Thursday, March 4, 2021)]
[Senate]
[Pages S1200-S1201]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 947. Mr. THUNE (for himself and Mr. Portman) submitted an 
amendment intended to be proposed to amendment SA 891 proposed by Mr. 
Schumer to the bill H.R. 1319, to provide for reconciliation pursuant 
to title II of S. Con. Res. 5; which was ordered to lie on the table; 
as follows:


 =========================== NOTE =========================== 

  
  On page S1200, March 4, 2021, in the first column, the following 
appears: SA 947. Mr. THUNE submitted an amendment intended to be 
proposed. . .
  
  The online Record has been corrected to read: SA 947. Mr. THUNE 
(for himself and Mr. Portman) submitted an amendment intended to 
be proposed. . .


 ========================= END NOTE ========================= 



        At the end of subtitle G of title IX, insert the 
     following:

                PART 9--REMOTE AND MOBILE WORKER RELIEF

     SEC. 9681. SHORT TITLE.

       This part may be cited as the ``Remote and Mobile Worker 
     Relief Act of 2021''.

     SEC. 9682. LIMITATIONS ON WITHHOLDING AND TAXATION OF 
                   EMPLOYEE INCOME.

       (a) In General.--No part of the wages or other remuneration 
     earned by an employee who is a resident of a taxing 
     jurisdiction and performs employment duties in more than one 
     taxing jurisdiction shall be subject to income tax in any 
     taxing jurisdiction other than--
       (1) the taxing jurisdiction of the employee's residence; 
     and
       (2) any taxing jurisdiction within which the employee is 
     present and performing employment duties for more than 30 
     days during the calendar year in which the wages or other 
     remuneration is earned.
       (b) Income Tax Withholding and Reporting.--Wages or other 
     remuneration earned in any calendar year shall not be subject 
     to income tax withholding and reporting requirements with 
     respect to any taxing jurisdiction unless the employee is 
     subject to income tax in such taxing jurisdiction under 
     subsection (a). Income tax withholding and reporting 
     requirements under subsection (a)(2) shall apply to wages or 
     other remuneration earned as of the commencement date of 
     employment duties in the taxing jurisdiction during the 
     calendar year.
       (c) Operating Rules.--For purposes of determining penalties 
     related to an employer's income tax withholding and reporting 
     requirements with respect to any taxing jurisdiction--
       (1) an employer may rely on an employee's annual 
     determination of the time expected to be spent by such 
     employee in the performance of employment duties in the 
     taxing jurisdictions in which the employee will perform such 
     duties absent--
       (A) the employer's actual knowledge of fraud by the 
     employee in making the determination; or
       (B) collusion between the employer and the employee to 
     evade tax;
       (2) except as provided in paragraph (3), if records are 
     maintained by an employer in the regular course of business 
     that record the location at which an employee performs 
     employment duties, such records shall not preclude an 
     employer's ability to rely on an employee's determination 
     under paragraph (1); and
       (3) notwithstanding paragraph (2), if an employer, at its 
     sole discretion, maintains a time and attendance system that 
     tracks where the employee performs duties on a daily basis, 
     data from the time and attendance system shall be used 
     instead of the employee's determination under paragraph (1).
       (d) Definitions and Special Rules.--For purposes of this 
     part:
       (1) Day.--
       (A) Except as provided in subparagraph (B), an employee is 
     considered present and performing employment duties within a 
     taxing jurisdiction for a day if the employee performs more 
     of the employee's employment duties within such taxing 
     jurisdiction than in any other taxing jurisdiction during a 
     day.
       (B) If an employee performs employment duties in a resident 
     taxing jurisdiction and in only one nonresident taxing 
     jurisdiction during one day, such employee shall be 
     considered to have performed more of the employee's 
     employment duties in the nonresident taxing jurisdiction than 
     in the resident taxing jurisdiction for such day.
       (C) For purposes of this paragraph, the portion of the day 
     during which the employee is in transit shall not be 
     considered in determining the location of an employee's 
     performance of employment duties.
       (2) Employee.--
       (A) In general.--
       (i) General definition.--Except as provided in clause (ii), 
     the term ``employee'' has the meaning given such term in 
     section 3121(d) of the Internal Revenue Code of 1986, unless 
     such term is defined by the taxing jurisdiction in which the 
     person's employment duties are performed, in which case the 
     taxing jurisdiction's definition shall prevail.
       (ii) Exception.--The term ``employee'' shall not include a 
     professional athlete, professional entertainer, qualified 
     production employee, or certain public figures.
       (B) Professional athlete.--The term ``professional 
     athlete'' means a person who performs services in a 
     professional athletic event, provided that the wages or other 
     remuneration are paid to such person for performing services 
     in his or her capacity as a professional athlete.
       (C) Professional entertainer.--The term ``professional 
     entertainer'' means a person of prominence who performs 
     services in the professional performing arts for wages or 
     other remuneration on a per-event basis, provided that the 
     wages or other remuneration are paid to such person for 
     performing services in his or her capacity as a professional 
     entertainer.
       (D) Qualified production employee.--The term ``qualified 
     production employee'' means a person who performs production 
     services of any nature directly in connection with a taxing 
     jurisdiction qualified, certified or approved film, 
     television or other commercial video production for wages or 
     other remuneration, provided that the wages or other 
     remuneration paid to such person are qualified production 
     costs or expenditures under such taxing jurisdiction's 
     qualified, certified or approved film, television or other 
     commercial video production incentive program, and that such 
     wages or other remuneration must be subject to withholding 
     under such qualified, certified or approved film, television 
     or other commercial video production incentive program as a 
     condition to treating such wages or other remuneration as a 
     qualified production cost or expenditure.
       (E) Certain public figures.--The term ``certain public 
     figures'' means persons of prominence who perform services 
     for wages or other remuneration on a per-event basis, 
     provided that the wages or other remuneration are paid to 
     such person for services provided at a discrete event, in the 
     nature of a speech, public appearance, or similar event.
       (3) Employer.--The term ``employer'' has the meaning given 
     such term in section 3401(d) of the Internal Revenue Code of 
     1986, unless such term is defined by the taxing jurisdiction 
     in which the employee's employment duties are performed, in 
     which case the taxing jurisdiction's definition shall 
     prevail.
       (4) Taxing jurisdiction.--The term ``taxing jurisdiction'' 
     means any of the several States, the District of Columbia, 
     any municipality, city, county, township, parish, 
     transportation district, or assessment jurisdiction, or any 
     other political subdivision within the territorial limits of 
     the United States with the authority to impose a tax, charge, 
     or fee.
       (5) Time and attendance system.--The term ``time and 
     attendance system'' means a system in which--
       (A) the employee is required on a contemporaneous basis to 
     record his work location for every day worked outside of the 
     taxing jurisdiction in which the employee's employment duties 
     are primarily performed; and
       (B) the system is designed to allow the employer to 
     allocate the employee's wages for income tax purposes among 
     all taxing jurisdictions in which the employee performs 
     employment duties for such employer.
       (6) Wages or other remuneration.--The term ``wages or other 
     remuneration'' may be defined by the taxing jurisdiction in 
     which the employment duties are performed.
       (e) Place of Residence.--For purposes of this section, the 
     residence of an employee shall be determined under the laws 
     of the taxing jurisdiction in which such employee maintains a 
     dwelling which serves as the employee's permanent place of 
     abode during the calendar year.
       (f) Adjustment During Coronavirus Pandemic.--With respect 
     to calendar years 2020 and 2021, in the case of any employee 
     who performs employment duties in any taxing

[[Page S1201]]

     jurisdiction other than the taxing jurisdiction of the 
     employee's residence during such year as a result of the 
     COVID-19 public health emergency, subsection (a)(2) shall be 
     applied by substituting ``90 days'' for ``30 days''.

     SEC. 9683. STATE AND LOCAL TAX CERTAINTY.

       (a) Status of Employees During Covered Period.--
     Notwithstanding section 9682(a)(2) or any provision of law of 
     a taxing jurisdiction, with respect to any employee who is 
     working remotely within such taxing jurisdiction during the 
     covered period--
       (1) except as provided under paragraph (2), any wages 
     earned by such employee during such period shall be deemed to 
     have been earned at the primary work location of such 
     employee; and
       (2) if an employer, at its sole discretion, maintains a 
     system that tracks where such employee performs duties on a 
     daily basis, wages earned by such employee may, at the 
     election of such employer, be treated as earned at the 
     location in which such duties were remotely performed.
       (b) Status of Businesses During Covered Period.--
     Notwithstanding any provision of law of a taxing 
     jurisdiction--
       (1) in the case of an out-of-jurisdiction business which 
     has any employees working remotely within such jurisdiction 
     during the covered period, the duties performed by such 
     employees within such jurisdiction during such period shall 
     not be sufficient to create any nexus or establish any 
     minimum contacts or level of presence that would otherwise--
       (A) subject such business to any registration, taxation, or 
     other related requirements for businesses operating within 
     such jurisdiction; or
       (B) cause such business to be deemed a resident of such 
     jurisdiction for tax purposes; and
       (2) except as provided under subsection (a)(2), with 
     respect to any tax imposed by such taxing jurisdiction which 
     is determined, in whole or in part, based on net or gross 
     receipts or income, for purposes of apportioning or sourcing 
     such receipts or income, any duties performed by an employee 
     of an out-of-jurisdiction business while working remotely 
     during the covered period--
       (A) shall be disregarded with respect to any filing 
     requirements for such tax; and
       (B) shall be apportioned and sourced to the tax 
     jurisdiction which includes the primary work location of such 
     employee.
       (c) Definitions.--For purposes of this section--
       (1) Covered period.--The term ``covered period'' means, 
     with respect to any employee working remotely, the period--
       (A) beginning on the date on which such employee began 
     working remotely; and
       (B) ending on the earlier of--
       (i) the date on which the employer allows, at the same 
     time--

       (I) such employee to return to their primary work location; 
     and
       (II) not less than 90 percent of their permanent workforce 
     to return to such work location; or

       (ii) December 31, 2021.
       (2) Employee.--The term ``employee'' has the meaning given 
     such term in section 3121(d) of the Internal Revenue Code of 
     1986, unless such term is defined by the taxing jurisdiction 
     in which the person's employment duties are deemed to have 
     been performed under subsection (a), in which case the taxing 
     jurisdiction's definition shall prevail.
       (3) Employer.--The term ``employer'' has the meaning given 
     such term in section 3401(d) of the Internal Revenue Code of 
     1986, unless such term is defined by the taxing jurisdiction 
     in which the person's employment duties are deemed to have 
     been performed under subsection (a), in which case the taxing 
     jurisdiction's definition shall prevail.
       (4) Out-of-jurisdiction business.--The term ``out-of-
     jurisdiction business'' means, with respect to any taxing 
     jurisdiction, any business entity which, excepting any 
     employees of such business who are working remotely within 
     such jurisdiction during the covered period, would, under the 
     existing law of such taxing jurisdiction, not otherwise--
       (A) be subject to any registration, taxation, or other 
     related requirement for businesses operating within such 
     jurisdiction; or
       (B) be deemed a resident of such jurisdiction for tax 
     purposes.
       (5) Primary work location.--The term ``primary work 
     location'' means, with respect to an employee, the address of 
     the employer where the employee is regularly assigned to work 
     when such employee is not working remotely during the covered 
     period.
       (6) Taxing jurisdiction.--The term ``taxing jurisdiction'' 
     has the same meaning given such term under section 
     9682(d)(4).
       (7) Wages.--The term ``wages'' means all wages and other 
     remuneration paid to an employee that are subject to tax or 
     withholding requirements under the law of the taxing 
     jurisdiction in which the employment duties are deemed to be 
     performed under subsection (a) during the covered period.
       (8) Working remotely.--The term ``working remotely'' means 
     the performance of duties by an employee at a location other 
     than the primary work location of such employee at the 
     direction of his or her employer due to conditions resulting 
     from the public health emergency relating to the virus SARS-
     CoV-2 or coronavirus disease 2019 (referred to in this 
     paragraph as ``COVID-19''), including--
       (A) to comply with any government order relating to COVID-
     19;
       (B) to prevent the spread of COVID-19; and
       (C) due to the employee or a member of the employee's 
     family contracting COVID-19.
       (d) Preservation of Authority of Taxing Jurisdictions.--
     This section shall not be construed as modifying, impairing, 
     superseding, or authorizing the modification, impairment, or 
     supersession of the law of any taxing jurisdiction pertaining 
     to taxation except as expressly provided in subsections (a) 
     through (c).

     SEC. 9684. EFFECTIVE DATE; APPLICABILITY.

       (a) Effective Date.--Subject to subsection (c), this part 
     shall apply to calendar years beginning after December 31, 
     2019.
       (b) Applicability.--This part shall not apply to any tax 
     obligation that accrues before January 1, 2020.
       (c) Termination.--Section 9682 shall not apply to calendar 
     years beginning after December 31, 2024.
                                 ______