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United States · Bill · S

S. 540 (115th)

Mobile Workforce State Income Tax Simplification Act of 2017

openUnited States· United States Congress· EN

Introduced

7 March 2017

Last action

14 June 2017 · Committee

Status

Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 115-101.

Sponsors

Sen. Thune, John [R-SD], Sen. Brown, Sherrod [D-OH], Sen. Roberts, Pat [R-KS], Sen. Blunt, Roy [R-MO], Sen. Blumenthal, Richard [D-CT], Sen. Tillis, Thomas [R-NC], Sen. Booker, Cory A. [D-NJ], Sen. Perdue, David [R-GA], Sen. Reed, Jack [D-RI], Sen. Hoeven, John [R-ND], Sen. Stabenow, Debbie [D-MI], Sen. Barrasso, John [R-WY], Sen. Murray, Patty [D-WA], Sen. Heller, Dean [R-NV], Sen. Ernst, Joni [R-IA], Sen. Donnelly, Joe [D-IN], Sen. Isakson, Johnny [R-GA], Sen. Hassan, Margaret Wood [D-NH], Sen. Boozman, John [R-AR], Sen. King, Angus S., Jr. [I-ME], Sen. Fischer, Deb [R-NE], Sen. Capito, Shelley Moore [R-WV], Sen. Klobuchar, Amy [D-MN], Sen. Corker, Bob [R-TN], Sen. Peters, Gary C. [D-MI], Sen. Collins, Susan M. [R-ME], Sen. Udall, Tom [D-NM], Sen. Menendez, Robert [D-NJ], Sen. Moran, Jerry [R-KS], Sen. Whitehouse, Sheldon [D-RI], Sen. Flake, Jeff [R-AZ], Sen. Baldwin, Tammy [D-WI], Sen. Young, Todd [R-IN], Sen. Nelson, Bill [D-FL], Sen. Crapo, Mike [R-ID], Sen. Risch, James E. [R-ID], Sen. Heinrich, Martin [D-NM], Sen. Rubio, Marco [R-FL], Sen. Johnson, Ron [R-WI], Sen. Cantwell, Maria [D-WA], Sen. Rounds, Mike [R-SD], Sen. Cruz, Ted [R-TX], Sen. Cotton, Tom [R-AR], Sen. Portman, Rob [R-OH], Sen. Leahy, Patrick J. [D-VT], Sen. Shaheen, Jeanne [D-NH], Sen. Murphy, Christopher [D-CT], Sen. Schatz, Brian [D-HI]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Summary

Mobile Workforce State Income Tax Simplification Act of 201 7 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.

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

Timeline

  1. 7 March 2017

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 7 March 2017

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 14 June 2017

    Committee

    Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 115-101.

    Source: Committee

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 · 7 March 2017

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 7 March 2017

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 7 March 2017

    Open at official source

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Sponsors

Showing 48 of 64 sponsors and actors.

Related records

Sources

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