Mobile Workforce State Income Tax Simplification Act of 2013
Latest action · Apr 29, 2014 Subcommittee Hearings Held.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMar 13, 2013
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Mobile Workforce State Income Tax Simplification Act of 2013 - 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. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.
Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.
Cosponsors 36
Members who signed on, in the order they did. Signatures ran from Mar 13, 2013 to Jul 29, 2014; 1 is an original cosponsor, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-GA | Henry C. "Hank" Johnson, Jr. | Original | Mar 13, 2013 |
| R-TX | Blake Farenthold | Apr 25, 2013 | |
| R-AZ | Trent Franks | May 9, 2013 | |
| R-MO | Billy Long | May 14, 2013 | |
| R-NV | Mark E. Amodei | May 14, 2013 | |
| D-FL | Patrick Murphy | May 14, 2013 | |
| R-TX | Steve Stockman | May 14, 2013 | |
| D-CA | Alan S. Lowenthal | May 16, 2013 | |
| R-MO | Blaine Luetkemeyer | May 17, 2013 | |
| R-SC | Tom Rice | May 17, 2013 | |
| D-NJ | Bill Pascrell, Jr. | May 21, 2013 | |
| R-IA | Tom Latham | May 21, 2013 | |
| D-WA | Derek Kilmer | May 22, 2013 | |
| R-MI | Tim Walberg | May 22, 2013 | |
| R-OH | Bill Johnson | May 23, 2013 | |
| D-NH | Carol Shea-Porter | May 23, 2013 | |
| R-NJ | Rodney P. Frelinghuysen | May 23, 2013 | |
| D-WA | Suzan K. DelBene | Jun 3, 2013 | |
| D-MN | Collin C. Peterson | Jun 4, 2013 | |
| D-FL | Frederica S. Wilson | Jun 4, 2013 | |
| D-IA | David Loebsack | Jun 12, 2013 | |
| R-KY | Andy Barr | Jun 19, 2013 | |
| R-SD | Kristi L. Noem | Jun 19, 2013 | |
| R-IL | Peter J. Roskam | Jun 19, 2013 | |
| R-MN | John Kline | Jun 27, 2013 | |
| R-SC | Jeff Duncan | Jul 9, 2013 | |
| R-NV | Joseph J. Heck | Jul 16, 2013 | |
| D-NH | Ann M. Kuster | Oct 29, 2013 | |
| D-AZ | Ann Kirkpatrick | Dec 12, 2013 | |
| D-GA | John Barrow | Jan 28, 2014 | |
| D-FL | Joe Garcia | Mar 26, 2014 | |
| D-FL | Theodore E. Deutch | Apr 9, 2014 | |
| D-RI | David N. Cicilline | May 8, 2014 | |
| R-FL | Dennis A. Ross | Jul 8, 2014 | |
| D-CA | Eric Swalwell | Jul 8, 2014 | |
| R-FL | Ron DeSantis | Jul 29, 2014 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Judiciary Committee | Referred Mar 13, 2013 |
| Administrative State, Regulatory Reform, and Antitrust Subcommittee | Referred Apr 15, 2013Hearings Apr 29, 2014 |
Actions 4
Everything that happened, newest first.
- Apr 29, 2014Subcommittee Hearings Held.
- Apr 15, 2013Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
- Mar 13, 2013Introduced in House
- Mar 13, 2013Referred to the House Committee on the Judiciary.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the page H1397.
Printed hearings 2
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| Serial No. 113-91 | MOBILE WORKFORCE STATE INCOME TAX SIMPLIFICATION ACT OF 2013120 pages | Judiciary Committee | Apr 29, 2014 |
| Serial No. 113-70 | BUSINESS ACTIVITY TAX SIMPLIFICATION ACT OF 2013194 pages | Judiciary Committee | Feb 26, 2014 |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1645 | Mobile Workforce State Income Tax Simplification Act of 2013 | Identical bill | Nov 5, 2013 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To limit the authority of States to tax certain income of employees for employment duties performed in other States.
- Short Titles as Introduced
- Mobile Workforce State Income Tax Simplification Act of 2013
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 13, 2013Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
