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 em-
ployment 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 pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Remote Worker Relief 
Act of 2020’’. 
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business to any registration, taxation, or other re-
lated requirements for businesses operating within 
such jurisdiction; and 
(2) except as provided under subsection (a)(2), 
with respect to any tax imposed by such taxing ju-
risdiction which is determined, in whole or in part, 
based on net or gross receipts or income, for pur-
poses of apportioning or sourcing such receipts or 
income, any duties performed by an employee of an 
out-of-state business while working remotely during 
the covered period— 
(A) shall be disregarded with respect to 
any filing requirements for such tax; and 
(B) shall be apportioned and sourced to 
the tax jurisdiction which includes the primary 
work location of such employee. 
(c) DEFINITIONS.—For purposes of this section— 
(1) COVERED PERIOD.—The term ‘‘covered pe-
riod’’ means, with respect to any employee working 
remotely, the period— 
(A) beginning on the date on which such 
employee began working remotely; and 
(B) ending on the earlier of— 
(i) the date on which the employer al-
lows, at the same time— 
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(I) such employee to return to 
their primary work location; and 
(II) not less than 90 percent of 
their permanent workforce to return 
to such work location; or 
(ii) December 31, 2020. 
(2) EMPLOYEE.—The term ‘‘employee’’ has the 
same meaning given to it by the taxing jurisdiction 
in which the employment duties are performed. 
(3) EMPLOYER.—The term ‘‘employer’’ has the 
same meaning given to it by the taxing jurisdiction 
in which the employee is performing employment du-
ties. 
(4) OUT-OF-STATE BUSINESS.—The term ‘‘out- 
of-state business’’ means, with respect to any tax ju-
risdiction, any business entity which, excepting any 
employees of such business who are working re-
motely within such jurisdiction during the covered 
period, would not otherwise be subject to any tax fil-
ing requirements under the existing law of such tax-
ing jurisdiction. 
(5) PRIMARY WORK LOCATION.—The term ‘‘pri-
mary work location’’ means, with respect to an em-
ployee, the address of the employer where the em-
ployee is regularly assigned to work when such em-
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ployee is not working remotely during the covered 
period. 
(6) TAXING JURISDICTION.—The term ‘‘taxing 
jurisdiction’’ means any of the several States, the 
District of Columbia, or any territory or possession 
of the United States, any municipality, city, county, 
township, parish, transportation district, or assess-
ment jurisdiction, or any other political subdivision 
within the territorial limits of the United States with 
the authority to impose a tax, charge, or fee. 
(7) WAGES.—The term ‘‘wages’’ means all 
wages and other remuneration paid to an employee 
that are subject to tax or withholding requirements 
under the law of the taxing jurisdiction in which the 
employment duties are deemed to be performed 
under subsection (a) during the covered period. 
(8) WORKING REMOTELY.—The term ‘‘working 
remotely’’ means the performance of duties by an 
employee at a location other than the primary work 
location of such employee at the direction of his or 
her employer due to conditions resulting from the 
public health emergency relating to the virus SARS– 
CoV–2 or coronavirus disease 2019 (referred to in 
this paragraph as ‘‘COVID–19’’), including— 
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(A) to comply with any government order 
relating to COVID–19; 
(B) to prevent the spread of COVID–19; 
and 
(C) due to the employee or a member of 
the employee’s family contracting COVID–19. 
(d) PRESERVATION OF AUTHORITY OF TAXING JU-
RISDICTIONS.—This section shall not be construed as 
modifying, impairing, superseding, or authorizing the 
modification, impairment, or supersession of the law of 
any taxing jurisdiction pertaining to taxation except as ex-
pressly provided in subsections (a) through (c). 
SEC. 3. EFFECTIVE DATE; APPLICABILITY. 
(a) EFFECTIVE DATE.—This Act shall apply to cal-
endar years beginning after December 31, 2019. 
(b) APPLICABILITY.—This Act shall not apply to any 
tax obligation that accrues before January 1, 2020. 
Æ 
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