Mobile Workforce State Income Tax Simplification Act of 2015
Latest action · Feb 5, 2015 Read twice and referred to the Committee on Finance.
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.
- IntroducedFeb 5, 2015
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Mobile Workforce State Income Tax Simplification Act of 2015
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 54
Members who signed on, in the order they did. Signatures ran from Feb 5, 2015 to Dec 8, 2016; 3 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-OH | Rob Portman | Original | Feb 5, 2015 |
| R-MO | Roy Blunt | Original | Feb 5, 2015 |
| D-OH | Sherrod Brown | Original | Feb 5, 2015 |
| D-MI | Debbie Stabenow | Feb 9, 2015 | |
| R-ME | Susan M. Collins | Feb 9, 2015 | |
| D-MN | Amy Klobuchar | Feb 23, 2015 | |
| D-HI | Brian Schatz | Feb 23, 2015 | |
| D-MI | Gary C. Peters | Apr 30, 2015 | |
| D-NJ | Robert Menendez | May 6, 2015 | |
| R-MT | Steve Daines | May 18, 2015 | |
| R-KS | Pat Roberts | Feb 23, 2016 | |
| D-MD | Benjamin L. Cardin | Feb 25, 2016 | |
| I-ME | Angus S. King Jr. | Mar 7, 2016 | |
| D-IN | Joe Donnelly | Mar 7, 2016 | |
| D-RI | Sheldon Whitehouse | Mar 7, 2016 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Feb 5, 2015 |
Actions 2
Everything that happened, newest first.
- Feb 5, 2015Introduced in Senate
- Feb 5, 2015Read twice and referred to the Committee on Finance.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 2315 | Mobile Workforce State Income Tax Simplification Act of 2015 | Identical bill | Sep 22, 2016 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill 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 2015
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Feb 5, 2015Introduced in Senate
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.
