I 

116TH CONGRESS 

2D SESSION H. R. 8056 

To establish rules for States or other taxing jurisdictions to tax businesses 

and individuals during COVID–19 while employees are performing employment duties in other States or taxing jurisdictions, and for other 

purposes. 

IN THE HOUSE OF REPRESENTATIVES 

AUGUST 14, 2020 

Ms. SCANLON introduced the following bill; which was referred to the 

Committee on the Judiciary 

A BILL 

To establish rules for States or other taxing jurisdictions 

to tax businesses and individuals during COVID–19 

while employees are performing employment duties in 

other States or taxing jurisdictions, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Remote Worker Relief 

5 Act of 2020’’. 


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1 SEC. 2. STATE AND LOCAL TAX CERTAINTY. 

2 (a) STATUS OF EMPLOYEES DURING COVERED PE3 RIOD.—Notwithstanding any provision of law of a taxing 

4 jurisdiction, with respect to any employee who is working 

5 remotely within such taxing jurisdiction during the cov6 ered period— 

7 (1) except as provided under paragraph (2), 

8 any wages earned by such employee during such pe9 riod shall be deemed to have been earned at the pri10 mary work location of such employee; and 

11 (2) if an employer, at its sole discretion, main12 tains a system that tracks where such employee per13 forms duties on a daily basis, wages earned by such 

14 employee may, at the election of such employer, be 

15 treated as earned at the location in which such du16 ties were remotely performed. 

17 (b) STATUS OF BUSINESSES DURING COVERED PE18 RIOD.—Notwithstanding any provision of law of a taxing 

19 jurisdiction— 

20 (1) in the case of an out-of-state business which 

21 has any employees working remotely within such ju22 risdiction during the covered period, the duties per23 formed by such employees within such jurisdiction 

24 during such period shall not be sufficient to create 

25 any nexus or establish any minimum contacts or 

26 level of presence that would otherwise subject such 


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1 business to any registration, taxation, or other re2 lated requirements for businesses operating within 

3 such jurisdiction; and 

4 (2) except as provided under subsection (a)(2), 

5 with respect to any tax imposed by such taxing ju6 risdiction which is determined, in whole or in part, 

7 based on net or gross receipts or income, for pur8 poses of apportioning or sourcing such receipts or 

9 income, any duties performed by an employee of an 

10 out-of-state business while working remotely during 

11 the covered period— 

12 (A) shall be disregarded with respect to 

13 any filing requirements for such tax; and 

14 (B) shall be apportioned and sourced to 

15 the tax jurisdiction which includes the primary 

16 work location of such employee. 

17 (c) DEFINITIONS.—For purposes of this section— 

18 (1) COVERED PERIOD.—The term ‘‘covered pe19 riod’’ means, with respect to any employee working 

20 remotely, the period— 

21 (A) beginning on the date on which such 

22 employee began working remotely; and 

23 (B) ending on the earlier of— 

24 (i) the date on which the employer al25 lows, at the same time— 


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1 (I) such employee to return to 

2 their primary work location; and 

3 (II) not less than 90 percent of 

4 their permanent workforce to return 

5 to such work location; or 

6 (ii) December 31, 2020. 

7 (2) EMPLOYEE.—The term ‘‘employee’’ has the 

8 same meaning given to it by the taxing jurisdiction 

9 in which the employment duties are performed. 

10 (3) EMPLOYER.—The term ‘‘employer’’ has the 

11 same meaning given to it by the taxing jurisdiction 

12 in which the employee is performing employment du13 ties. 

14 (4) OUT-OF-STATE BUSINESS.—The term ‘‘out15 of-state business’’ means, with respect to any tax ju16 risdiction, any business entity which, excepting any 

17 employees of such business who are working re18 motely within such jurisdiction during the covered 

19 period, would not otherwise be subject to any tax fil20 ing requirements under the existing law of such tax21 ing jurisdiction. 

22 (5) PRIMARY WORK LOCATION.—The term ‘‘pri23 mary work location’’ means, with respect to an em24 ployee, the address of the employer where the em25 ployee is regularly assigned to work when such emVerDate Sep 11 2014 00:27 Sep 02, 2020 Jkt 099200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H8056.IH H8056

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1 ployee is not working remotely during the covered 

2 period. 

3 (6) TAXING JURISDICTION.—The term ‘‘taxing 

4 jurisdiction’’ means any of the several States, the 

5 District of Columbia, or any territory or possession 

6 of the United States, any municipality, city, county, 

7 township, parish, transportation district, or assess8 ment jurisdiction, or any other political subdivision 

9 within the territorial limits of the United States with 

10 the authority to impose a tax, charge, or fee. 

11 (7) WAGES.—The term ‘‘wages’’ means all 

12 wages and other remuneration paid to an employee 

13 that are subject to tax or withholding requirements 

14 under the law of the taxing jurisdiction in which the 

15 employment duties are deemed to be performed 

16 under subsection (a) during the covered period. 

17 (8) WORKING REMOTELY.—The term ‘‘working 

18 remotely’’ means the performance of duties by an 

19 employee at a location other than the primary work 

20 location of such employee at the direction of his or 

21 her employer due to conditions resulting from the 

22 public health emergency relating to the virus SARS– 

23 CoV–2 or coronavirus disease 2019 (referred to in 

24 this paragraph as ‘‘COVID–19’’), including— 


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1 (A) to comply with any government order 

2 relating to COVID–19; 

3 (B) to prevent the spread of COVID–19; 

4 and 

5 (C) due to the employee or a member of 

6 the employee’s family contracting COVID–19. 

7 (d) PRESERVATION OF AUTHORITY OF TAXING JU8 RISDICTIONS.—This section shall not be construed as 

9 modifying, impairing, superseding, or authorizing the 

10 modification, impairment, or supersession of the law of 

11 any taxing jurisdiction pertaining to taxation except as ex12 pressly provided in subsections (a) through (c). 

13 SEC. 3. EFFECTIVE DATE; APPLICABILITY. 

14 (a) EFFECTIVE DATE.—This Act shall apply to cal15 endar years beginning after December 31, 2019. 

16 (b) APPLICABILITY.—This Act shall not apply to any 

17 tax obligation that accrues before January 1, 2020. 

Æ 


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