HR 5674 · 116th Congress 2019–2021, ended

Mobile Workforce State Income Tax Simplification Act of 2020

Introduced Jan 24, 2020 Originated House Sponsor Henry C. "Hank" Johnson, Jr. D-GA

Fact sheet

Latest action · Feb 7, 2020 Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

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.

  1. IntroducedJan 24, 2020
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Mobile Workforce State Income Tax Simplification Act of 2020

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 15

Members who signed on, in the order they did. Signatures ran from Jan 24, 2020 to May 5, 2020, with 11 there on the day it was introduced.

SeatCosponsorSigned on
D-FLAlcee L. HastingsOriginalJan 24, 2020
D-NJBonnie Watson ColemanOriginalJan 24, 2020
D-RIDavid N. CicillineOriginalJan 24, 2020
D-CAEric SwalwellOriginalJan 24, 2020
D-TNJim CooperOriginalJan 24, 2020
R-NCMark WalkerOriginalJan 24, 2020
R-ALMo BrooksOriginalJan 24, 2020
D-TXSheila Jackson LeeOriginalJan 24, 2020
R-OHSteve ChabotOriginalJan 24, 2020
D-FLTheodore E. DeutchOriginalJan 24, 2020
R-SCTom RiceOriginalJan 24, 2020
R-SCJeff DuncanFeb 4, 2020
D-FLCharlie CristFeb 28, 2020
R-TXBill FloresMar 10, 2020
R-TXVan TaylorMay 5, 2020

Actions 3

Everything that happened, newest first.

  1. Feb 7, 2020Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
  2. Jan 24, 2020Introduced in House
  3. Jan 24, 2020Referred to the House Committee on the Judiciary.

Related bills 2

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
S 604Mobile Workforce State Income Tax Simplification Act of 2019Related billFeb 28, 2019
HR 4796Mobile Workforce State Income Tax Simplification Act of 2019Related billNov 15, 2019

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Jan 24, 2020Introduced in House

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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.