Nov. 5 -- Sen. Sherrod Brown (D-Ohio) introduced a bill that would set limits on which states can tax the earnings of mobile workers.
Under the Mobile Workforce State Income Tax Simplification Act (S. 1645), no wages earned by an employee could be subject to income tax by any state other than the employee's state of residence or the state in which the employee is present and working for more than 30 days in a year.
The legislation, introduced by Brown with Sen. John Thune (R-S.D.), aims to clear up inconsistencies in state income tax laws that impose differing time frames on mobile workers. Employees and employers face up to 41 state income tax reporting requirements that differ according to length of stay in a state and amount of income earned.
“Employees and employers shouldn't be burdened with complex tax reporting requirements because jobs in the modern economy involve work in multiple states,” Thune said in a statement announcing the bill.
The law would take effect on Jan. 1 of the second year after the bill was enacted.
The bill is the Senate's companion legislation to H.R. 1129, introduced by Rep. Howard Cole (R-N.C.) in March and referred to the House Judiciary Committee. The bill, which has bipartisan support, was then referred to the Subcommittee on Regulatory Reform, Commercial and Antitrust Law in April.
Similar legislation has been proposed in past congressional sessions and the current House bill faces strong opposition from state governments.
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to firstname.lastname@example.org.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).
This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to email@example.com.
Put me on standing order
Notify me when new releases are available (no standing order will be created)