H.R.1864 - Mobile Workforce State Income Tax Simplification Act of 2011

To limit the authority of States to tax certain income of employees for employment duties performed in other States. view all titles (4)

All Bill Titles

Official: To limit the authority of States to tax certain income of employees for employment duties performed in other States. as introduced.
Short: Mobile Workforce State Income Tax Simplification Act of 2011 as introduced.
Short: Mobile Workforce State Income Tax Simplification Act of 2011 as reported to house.
Short: Mobile Workforce State Income Tax Simplification Act of 2012 as passed house.

This Bill currently has no wiki content. If you would like to create a wiki entry for this bill, please Login, and then select the wiki tab to create it.

Bill's Views

Today: 7
Past Seven Days: 29
All-Time: 4,071

Introduced

House
Passed

Senate
Passes

President
Signs

05/11/11

05/15/12

Official Bill Text Comment on about 5 Pages

Sponsor

Representative

Howard Coble

R-NC

View Co-Sponsors (13)

Committees

View all Committees (1 more)

Related Issue Areas

Data via Congressional Research Service View all Issues (2 more)Hide Issues

Official Summary

5/15/2012--Passed House amended. Mobile Workforce State Income Tax Simplification Act of 2012 - 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. Makes this Act effective on January 1 of the 2nd year that begins after the enactment of this Act. Renders this Act inapplicable to any tax obligation that accrues before the effective date of this Act.

...Read the Rest