IB 

Union Calendar No. 609 

114TH CONGRESS 

2D SESSION H. R. 2315 

[Report No. 114–780] 

To limit the authority of States to tax certain income of employees for 

employment duties performed in other States. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 14, 2015 

Mr. BISHOP of Michigan (for himself, Mr. JOHNSON of Georgia, Mr. SMITH

of Texas, Mr. WALKER, Mr. ROSS, Mr. MURPHY of Florida, Mr. 

CICILLINE, Mr. CHAFFETZ, and Mr. SWALWELL of California) introduced 

the following bill; which was referred to the Committee on the Judiciary 

SEPTEMBER 21, 2016 

Additional sponsors: Mr. FARENTHOLD, Mr. GROTHMAN, Mr. DEUTCH, Mr. 

STIVERS, Mr. PASCRELL, Mr. WILSON of South Carolina, Mr. YOUNG of 

Alaska, Mr. PERLMUTTER, Mr. WALBERG, Mr. LAMALFA, Ms. 

DELBENE, Mr. MOOLENAAR, Mr. KILMER, Mr. MARINO, Mr. HENSARLING, Mr. FINCHER, Mr. TROTT, Mr. SMITH of Missouri, Mr. KLINE, 

Mr. HARDY, Mr. ROKITA, Mrs. MILLER of Michigan, Mr. PIERLUISI, Mr. 

COLLINS of Georgia, Mr. HUIZENGA of Michigan, Mrs. NOEM, Mr. JORDAN, Ms. KUSTER, Mr. FORBES, Mr. BOUSTANY, Mr. THOMPSON of California, Mr. JOHNSON of Ohio, Ms. GRAHAM, Mr. LUETKEMEYER, Mr. 

ROYCE, Mr. HASTINGS, Mr. BEYER, Mr. PEARCE, Mrs. MIMI WALTERS

of California, Mr. UPTON, Mr. OLSON, Mr. GOODLATTE, Mr. STEWART, 

Mr. MULVANEY, Mr. AUSTIN SCOTT of Georgia, Mr. NEWHOUSE, Mr. 

YOHO, Mr. LOEBSACK, Ms. SEWELL of Alabama, Mr. DOLD, Mr. 

DELANEY, Ms. JENKINS of Kansas, Mr. HECK of Nevada, Mr. WELCH, 

Mr. CHABOT, Ms. GRANGER, Ms. SINEMA, Mr. BROOKS of Alabama, Mr. 

RATCLIFFE, Mr. FLEMING, Mr. VEASEY, Mrs. KIRKPATRICK, Mrs. 

BLACKBURN, Ms. ESHOO, Mr. FRANKS of Arizona, Mr. DUNCAN of South 

Carolina, Mr. COHEN, Mr. KELLY of Pennsylvania, Mr. FRELINGHUYSEN, Mr. CARTER of Georgia, Mr. LANCE, Ms. HERRERA BEUTLER, 

Mr. LOBIONDO, Mr. SESSIONS, Mr. PETERSON, Mr. BLUM, Mr. AMODEI, 

Mr. MCDERMOTT, Mr. BISHOP of Utah, Mr. POMPEO, Mr. MACARTHUR, 

Mr. EMMER of Minnesota, Mr. BARR, Mr. RIGELL, Mr. LATTA, Mr. CARVerDate Sep 11 2014 21:16 Sep 21, 2016 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6652 E:\BILLS\H2315.RH H2315

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SON of Indiana, Mr. FORTENBERRY, Mr. PAULSEN, Mr. RICE of South 

Carolina, Mr. O’ROURKE, Mr. ROE of Tennessee, Mr. GUTHRIE, Mr. 

CARTWRIGHT, Mr. BERA, Mr. POE of Texas, Mr. CARNEY, Mrs. BROOKS

of Indiana, Mr. SIRES, Mr. MICHAEL F. DOYLE of Pennsylvania, Mr. 

ROONEY of Florida, Mr. BUCK, Ms. GABBARD, Mr. PALAZZO, Mr. GOHMERT, Mr. CONAWAY, Mr. PETERS, Mr. BRAT, Mr. ROSKAM, Mr. CULBERSON, Mr. COOPER, Mr. BRADY of Texas, Mr. CRAMER, Mr. MESSER, 

Mr. SCOTT of Virginia, Mr. DAVID SCOTT of Georgia, Mr. GALLEGO, Mr. 

HECK of Washington, Mr. BRENDAN F. BOYLE of Pennsylvania, Mr. 

PALLONE, Mr. SMITH of New Jersey, Mr. SCHRADER, Ms. MOORE, Mr. 

YOUNG of Iowa, Mr. ABRAHAM, Mr. CASTRO of Texas, Ms. ESTY, Mrs. 

COMSTOCK, Mr. HUELSKAMP, Mr. MILLER of Florida, Mr. CURBELO of 

Florida, Mr. PITTENGER, Mr. GUINTA, Mr. LANGEVIN, Mr. WITTMAN, 

Mr. NUNES, Mr. DESJARLAIS, Mr. THORNBERRY, Mr. LONG, Mr. 

MCCAUL, Mrs. WALORSKI, Mr. SAM JOHNSON of Texas, Mr. GARRETT, 

Mr. FLEISCHMANN, Mr. ASHFORD, Mr. WILLIAMS, Mr. RUPPERSBERGER, Mr. KIND, Mr. PAYNE, Mrs. WATSON COLEMAN, Mr. ISSA, Mr. 

HURD of Texas, Mr. YOUNG of Indiana, Mr. BUCSHON, Mr. GENE

GREEN of Texas, Mr. HINOJOSA, Mr. WEBSTER of Florida, Mr. BILIRAKIS, Mr. REICHERT, Mr. COURTNEY, Mr. SMITH of Nebraska, Mr. 

SALMON, Ms. EDDIE BERNICE JOHNSON of Texas, Mr. SENSENBRENNER, Mrs. BLACK, Mr. FLORES, Mr. SCHIFF, Mr. LARSON of Connecticut, Mr. YARMUTH, Mr. JENKINS of West Virginia, Mr. DESANTIS, 

Mr. SHERMAN, and Mr. ROUZER

SEPTEMBER 21, 2016 

Committed to the Committee of the Whole House on the State of the Union 

and ordered to be printed 

A BILL 

To limit the authority of States to tax certain income of 

employees for employment duties performed in other States. 


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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 ‘‘Mobile Workforce 

5 State Income Tax Simplification Act of 2015’’. 

6 SEC. 2. LIMITATIONS ON STATE WITHHOLDING AND TAX7 ATION OF EMPLOYEE INCOME. 

8 (a) IN GENERAL.—No part of the wages or other re9 muneration earned by an employee who performs employ10 ment duties in more than one State shall be subject to 

11 income tax in any State other than— 

12 (1) the State of the employee’s residence; and 

13 (2) the State within which the employee is 

14 present and performing employment duties for more 

15 than 30 days during the calendar year in which the 

16 wages or other remuneration is earned. 

17 (b) WAGES OR OTHER REMUNERATION.—Wages or 

18 other remuneration earned in any calendar year shall not 

19 be subject to State income tax withholding and reporting 

20 requirements unless the employee is subject to income tax 

21 in such State under subsection (a). Income tax with22 holding and reporting requirements under subsection 

23 (a)(2) shall apply to wages or other remuneration earned 

24 as of the commencement date of employment duties in the 

25 State during the calendar year. 


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1 (c) OPERATING RULES.—For purposes of deter2 mining penalties related to an employer’s State income tax 

3 withholding and reporting requirements— 

4 (1) an employer may rely on an employee’s an5 nual determination of the time expected to be spent 

6 by such employee in the States in which the em7 ployee will perform duties absent— 

8 (A) the employer’s actual knowledge of 

9 fraud by the employee in making the determina10 tion; or 

11 (B) collusion between the employer and the 

12 employee to evade tax; 

13 (2) except as provided in paragraph (3), if 

14 records are maintained by an employer in the reg15 ular course of business that record the location of an 

16 employee, such records shall not preclude an employ17 er’s ability to rely on an employee’s determination 

18 under paragraph (1); and 

19 (3) notwithstanding paragraph (2), if an em20 ployer, at its sole discretion, maintains a time and 

21 attendance system that tracks where the employee 

22 performs duties on a daily basis, data from the time 

23 and attendance system shall be used instead of the 

24 employee’s determination under paragraph (1). 


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1 (d) DEFINITIONS AND SPECIAL RULES.—For pur2 poses of this Act: 

3 (1) DAY.— 

4 (A) Except as provided in subparagraph 

5 (B), an employee is considered present and per6 forming employment duties within a State for a 

7 day if the employee performs more of the em8 ployee’s employment duties within such State 

9 than in any other State during a day. 

10 (B) If an employee performs employment 

11 duties in a resident State and in only one non12 resident State during one day, such employee 

13 shall be considered to have performed more of 

14 the employee’s employment duties in the non15 resident State than in the resident State for 

16 such day. 

17 (C) For purposes of this paragraph, the 

18 portion of the day during which the employee is 

19 in transit shall not be considered in determining 

20 the location of an employee’s performance of 

21 employment duties. 

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

23 same meaning given to it by the State in which the 

24 employment duties are performed, except that the 

25 term ‘‘employee’’ shall not include a professional 


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1 athlete, professional entertainer, or certain public 

2 figures. 

3 (3) PROFESSIONAL ATHLETE.—The term ‘‘pro4 fessional athlete’’ means a person who performs 

5 services in a professional athletic event, provided 

6 that the wages or other remuneration are paid to 

7 such person for performing services in his or her ca8 pacity as a professional athlete. 

9 (4) PROFESSIONAL ENTERTAINER.—The term 

10 ‘‘professional entertainer’’ means a person who per11 forms services in the professional performing arts 

12 for wages or other remuneration on a per-event 

13 basis, provided that the wages or other remuneration 

14 are paid to such person for performing services in 

15 his or her capacity as a professional entertainer. 

16 (5) CERTAIN PUBLIC FIGURES.—The term 

17 ‘‘certain public figures’’ means persons of promi18 nence who perform services for wages or other remu19 neration on a per-event basis, provided that the 

20 wages or other remuneration are paid to such person 

21 for services provided at a discrete event, in the na22 ture of a speech, public appearance, or similar event. 

23 (6) EMPLOYER.—The term ‘‘employer’’ has the 

24 meaning given such term in section 3401(d) of the 

25 Internal Revenue Code of 1986 (26 U.S.C. 3401(d)), 


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1 unless such term is defined by the State in which 

2 the employee’s employment duties are performed, in 

3 which case the State’s definition shall prevail. 

4 (7) STATE.—The term ‘‘State’’ means any of 

5 the several States. 

6 (8) TIME AND ATTENDANCE SYSTEM.—The 

7 term ‘‘time and attendance system’’ means a system 

8 in which— 

9 (A) the employee is required on a contem10 poraneous basis to record his work location for 

11 every day worked outside of the State in which 

12 the employee’s employment duties are primarily 

13 performed; and 

14 (B) the system is designed to allow the em15 ployer to allocate the employee’s wages for in16 come tax purposes among all States in which 

17 the employee performs employment duties for 

18 such employer. 

19 (9) WAGES OR OTHER REMUNERATION.—The 

20 term ‘‘wages or other remuneration’’ may be limited 

21 by the State in which the employment duties are 

22 performed. 


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1 SEC. 3. EFFECTIVE DATE; APPLICABILITY. 

2 (a) EFFECTIVE DATE.—This Act shall take effect on 

3 January 1 of the 2d year that begins after the date of 

4 the enactment of this Act. 

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

6 tax obligation that accrues before the effective date of this 

7 Act. 


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Union Calendar No. 609 

114TH CONGRESS 

2D SESSION H. R. 2315 

[Report No. 114–780] 

A BILL 

To limit the authority of States to tax certain informed in other States. come of employees for employment duties perSEPTEMBER 21, 2016 

Committed to the Committee of the Whole House on the 

State of the Union and ordered to be printed 


sradovich on DSK3GMQ082PROD with BILLS