Mobile Workforce State Income Tax Simplification Act of 2017
Latest action · Jun 14, 2017 Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 115-101.
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 7, 2017
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Mobile Workforce State Income Tax Simplification Act of 2017
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.
Cosponsors 61
Members who signed on, in the order they did. Signatures ran from Mar 7, 2017 to Jun 18, 2018; 18 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-NJ | Cory A. Booker | Original | Mar 7, 2017 |
| R-GA | David Perdue | Original | Mar 7, 2017 |
| R-NV | Dean Heller | Original | Mar 7, 2017 |
| D-MI | Debbie Stabenow | Original | Mar 7, 2017 |
| D-RI | Jack Reed | Original | Mar 7, 2017 |
| D-IN | Joe Donnelly | Original | Mar 7, 2017 |
| R-WY | John Barrasso | Original | Mar 7, 2017 |
| R-AR | John Boozman | Original | Mar 7, 2017 |
| R-ND | John Hoeven | Original | Mar 7, 2017 |
| R-GA | Johnny Isakson | Original | Mar 7, 2017 |
| R-IA | Joni Ernst | Original | Mar 7, 2017 |
| D-NH | Margaret Wood Hassan | Original | Mar 7, 2017 |
| R-KS | Pat Roberts | Original | Mar 7, 2017 |
| D-WA | Patty Murray | Original | Mar 7, 2017 |
| D-CT | Richard Blumenthal | Original | Mar 7, 2017 |
| R-MO | Roy Blunt | Original | Mar 7, 2017 |
| D-OH | Sherrod Brown | Original | Mar 7, 2017 |
| R-NC | Thom Tillis | Original | Mar 7, 2017 |
| I-ME | Angus S. King Jr. | Mar 21, 2017 | |
| R-NE | Deb Fischer | Mar 28, 2017 | |
| R-WV | Shelley Moore Capito | Mar 28, 2017 | |
| D-MN | Amy Klobuchar | Apr 3, 2017 | |
| R-TN | Bob Corker | Apr 24, 2017 | |
| D-MI | Gary C. Peters | Apr 27, 2017 | |
| R-ME | Susan M. Collins | May 4, 2017 | |
| D-NJ | Robert Menendez | May 8, 2017 | |
| D-NM | Tom Udall | May 8, 2017 | |
| R-KS | Jerry Moran | May 9, 2017 | |
| D-RI | Sheldon Whitehouse | May 9, 2017 | |
| R-AZ | Jeff Flake | May 11, 2017 | |
| D-WI | Tammy Baldwin | May 15, 2017 | |
| R-IN | Todd Young | May 17, 2017 | |
| D-FL | Bill Nelson | May 22, 2017 | |
| R-ID | Mike Crapo | May 24, 2017 | |
| R-ID | James E. Risch | May 25, 2017 | |
| R-FL | Marco Rubio | Jun 5, 2017 | |
| D-NM | Martin Heinrich | Jun 5, 2017 | |
| R-WI | Ron Johnson | Jun 14, 2017 | |
| D-WA | Maria Cantwell | Jun 19, 2017 | |
| R-SD | Mike Rounds | Jun 21, 2017 | |
| R-TX | Ted Cruz | Jun 21, 2017 | |
| R-OH | Rob Portman | Jun 22, 2017 | |
| R-AR | Tom Cotton | Jun 22, 2017 | |
| D-VT | Patrick J. Leahy | Jun 26, 2017 | |
| D-CT | Christopher Murphy | Jun 29, 2017 | |
| D-NH | Jeanne Shaheen | Jun 29, 2017 | |
| D-HI | Brian Schatz | Jul 10, 2017 | |
| R-MT | Steve Daines | Jul 10, 2017 | |
| R-IA | Chuck Grassley | Jul 18, 2017 | |
| D-HI | Mazie K. Hirono | Jul 26, 2017 | |
| R-SC | Tim Scott | Jul 27, 2017 | |
| R-UT | Mike Lee | Aug 3, 2017 | |
| D-MD | Benjamin L. Cardin | Sep 12, 2017 | |
| R-AZ | John McCain | Sep 18, 2017 | |
| R-PA | Patrick J. Toomey | Oct 17, 2017 | |
| R-SC | Lindsey Graham | Nov 6, 2017 | |
| D-NV | Catherine Cortez Masto | Dec 7, 2017 | |
| R-MS | Roger F. Wicker | Dec 18, 2017 | |
| R-MS | Thad Cochran | Dec 18, 2017 | |
| R-MS | Cindy Hyde-Smith | May 17, 2018 | |
| D-MD | Chris Van Hollen | Jun 18, 2018 |
Committees 2
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Mar 7, 2017 |
| Senate | Small Business and Entrepreneurship Committee | Hearings Jun 14, 2017 |
Actions 3
Everything that happened, newest first.
- Jun 14, 2017Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 115-101.
- Mar 7, 2017Introduced in Senate
- Mar 7, 2017Read twice and referred to the Committee on Finance.
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.
Printed hearings 3
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| S. Hrg. 115-342 | BUSINESS TAX REFORM167 pages | Finance Committee | Sep 19, 2017 |
| S. Hrg. 115-286 | COMPREHENSIVE TAX REFORM: PROSPECTS AND CHALLENGES133 pages | Finance Committee | Jul 18, 2017 |
| S. Hrg. 115-101 | TAX REFORM: REMOVING BARRIERS TO SMALL BUSINESS GROWTH118 pages | Small Business and Entrepreneurship Committee | Jun 14, 2017 |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 604 | Mobile Workforce State Income Tax Simplification Act of 2019 | Reintroduced Bill | Feb 28, 2019 |
| HR 1393 | Mobile Workforce State Income Tax Simplification Act of 2017 | Identical bill | Jun 21, 2017 |
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 2017
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 7, 2017Introduced 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.
