Bill Sponsor
Senate Bill 604
116th Congress(2019-2020)
Mobile Workforce State Income Tax Simplification Act of 2019
Introduced
Introduced
Introduced in Senate on Feb 28, 2019
Overview
Text
Sponsor
Introduced
Feb 28, 2019
Latest Action
Feb 28, 2019
Origin Chamber
Senate
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
604
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Republican
South Dakota
Republican
Arkansas
Democrat
Connecticut
Democrat
Maryland
Democrat
Michigan
Democrat
Minnesota
Republican
Mississippi
Republican
Mississippi
Republican
Nebraska
Democrat
New Hampshire
Democrat
New Hampshire
Democrat
New Jersey
Republican
North Carolina
Republican
North Dakota
Republican
Pennsylvania
Democrat
Rhode Island
Democrat
Rhode Island
Democrat
Washington
Democrat
Washington
Democrat
Wisconsin
Senate Votes (0)
House Votes (0)
No Senate votes have been held for this bill.
Summary

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.

Text (1)
February 28, 2019
Actions (2)
02/28/2019
Read twice and referred to the Committee on Finance.
02/28/2019
Introduced in Senate
Public Record
Record Updated
Nov 1, 2022 4:47:40 PM