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United States · Bill · S

S. 604 (116th)

Mobile Workforce State Income Tax Simplification Act of 2019

referredUnited States· United States Congress· EN

Introduced

28 February 2019

Last action

28 February 2019 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

John Thune, Sen. Brown, Sherrod [D-OH], Tammy Baldwin, John Barrasso, Richard Blumenthal, Sen. Booker, Cory A. [D-NJ], Maria Cantwell, Susan Collins, Catherine Cortez Masto, Mike Crapo, Ted Cruz, Joni Ernst, Maggie Hassan, John Hoeven, Sen. Isakson, Johnny [R-GA], Angus King, Amy Klobuchar, Sen. Leahy, Patrick J. [D-VT], Patty Murray, Sen. Portman, Rob [R-OH], John Reed, Brian Schatz, Jeanne Shaheen, Thomas Tillis, Sen. Toomey, Patrick [R-PA], Chris Van Hollen, Sheldon Whitehouse, Roger Wicker, Cindy Hyde-Smith, Christopher Murphy, Gary Peters, James Risch, Mike Lee, John Boozman, Shelley Capito, Deb Fischer, Rep. Cardin, Benjamin L. [D-MD-3], Jacky Rosen, Sen. Rubio, Marco [R-FL]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Mobile Workforce State Income Tax Simplification Act of 201 9 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. 28 February 2019

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 28 February 2019

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Sponsors

Related records

Sources

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