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United States · Bill · S

S. 1645 (113th)

Mobile Workforce State Income Tax Simplification Act of 2013

referredUnited States· United States Congress· EN

Introduced

5 November 2013

Last action

5 November 2013 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Brown, Sherrod [D-OH], Sen. Thune, John [R-SD], Sen. Menendez, Robert [D-NJ], Sen. Portman, Rob [R-OH], Sen. Johnson, Tim [D-SD], Sen. Blunt, Roy [R-MO], Sen. Collins, Susan M. [R-ME], Sen. Nelson, Bill [D-FL], Sen. Rubio, Marco [R-FL], Sen. Cardin, Benjamin L. [D-MD], Sen. Heller, Dean [R-NV], Sen. Whitehouse, Sheldon [D-RI], Sen. Stabenow, Debbie [D-MI], Sen. Klobuchar, Amy [D-MN], Sen. Begich, Mark [D-AK], Sen. Schatz, Brian [D-HI], Sen. Reed, Jack [D-RI]

Subjects

Taxation

Source updated

5 December 2025

Taxation

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 5 November 2013

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 5 November 2013

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 5 November 2013

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 5 November 2013

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 5 November 2013

    Open at official source

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Sponsors

Related records

Sources

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