S 604 · 116th Congress 2019–2021, ended

Mobile Workforce State Income Tax Simplification Act of 2019

Introduced Feb 28, 2019 Originated Senate Sponsor John Thune R-SD

Fact sheet

Latest action · Feb 28, 2019 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.

  1. IntroducedFeb 28, 2019
  2. Passed SenateNot reached
  3. Passed HouseNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Mobile Workforce State Income Tax Simplification Act of 2019

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 38

Members who signed on, in the order they did. Signatures ran from Feb 28, 2019 to Mar 5, 2020, with 32 there on the day it was introduced.

SeatCosponsorSigned on
D-MNAmy KlobucharOriginalFeb 28, 2019
I-MEAngus S. King Jr.OriginalFeb 28, 2019
D-HIBrian SchatzOriginalFeb 28, 2019
D-NVCatherine Cortez MastoOriginalFeb 28, 2019
D-MDChris Van HollenOriginalFeb 28, 2019
D-CTChristopher MurphyOriginalFeb 28, 2019
R-MSCindy Hyde-SmithOriginalFeb 28, 2019
D-NJCory A. BookerOriginalFeb 28, 2019
D-MIGary C. PetersOriginalFeb 28, 2019
D-RIJack ReedOriginalFeb 28, 2019
R-IDJames E. RischOriginalFeb 28, 2019
D-NHJeanne ShaheenOriginalFeb 28, 2019
R-WYJohn BarrassoOriginalFeb 28, 2019
R-NDJohn HoevenOriginalFeb 28, 2019
R-GAJohnny IsaksonOriginalFeb 28, 2019
Show all 38 cosponsors

Actions 2

Everything that happened, newest first.

  1. Feb 28, 2019Introduced in Senate
  2. Feb 28, 2019Read twice and referred to the Committee on Finance.

Related bills 3

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

BillTitleRelationshipLatest action
S 4318American Workers, Families, and Employers Assistance ActRelated billJul 27, 2020
HR 4796Mobile Workforce State Income Tax Simplification Act of 2019Identical billNov 15, 2019
HR 5674Mobile Workforce State Income Tax Simplification Act of 2020Related billFeb 7, 2020

Subjects

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

Text 1

Each version as it was printed, newest first.

  1. Feb 28, 2019Introduced in Senate

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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.