Bill Sponsor
Senate Bill 3995
116th Congress(2019-2020)
Remote and Mobile Worker Relief Act of 2020
Introduced
Introduced
Introduced in Senate on Jun 18, 2020
Overview
Text
Sponsor
Introduced
Jun 18, 2020
Latest Action
Jun 18, 2020
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
3995
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
Senate Votes (0)
House Votes (0)
No Senate votes have been held for this bill.
Summary

Remote and Mobile Worker Relief Act of 2020

This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one taxing jurisdiction (i.e., states, localities, the District of Columbia, territories or possessions) from being subject to income tax in any other taxing jurisdiction other than (1) the taxing jurisdiction of the employee's residence, and (2) the 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 remuneration are earned. The 30-day requirement is extended to 90 days in 2020 for employees performing duties outside the taxing jurisdiction of their residence during the COVID-19 (i.e., coronavirus disease 2019) pandemic.

The bill exempts employers from income tax withholding and information reporting requirements for employees not subject to income tax in the taxing jurisdiction. For purposes of determining penalties related to withholding and information reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent in the taxing jurisdiction in the absence of the employer's actual knowledge of fraud or collusion between the employer and employee to evade tax.

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.

The bill also sets forth a rule for the classification of wages earned by employees working remotely.

Text (1)
Actions (2)
06/18/2020
Read twice and referred to the Committee on Finance. (text: CR S3102-3104)
06/18/2020
Introduced in Senate
Public Record
Record Updated
Jan 11, 2023 1:46:13 PM