Mobile Workforce State Income Tax Simplification Act of 2012

Bill: 112-hr-1864
Sponsor: Rep. Coble, Howard [R-NC-6]
Introduced: 2011-05-12 in the House
Policy area: Taxation
Subjects: Employment taxes
Intergovernmental relations
State and local taxation

Summary:
action_date: 2011-05-12
text: 
Mobile Workforce State Income Tax Simplification Act of 2011 - Limits state taxation of the wages or other remuneration of any employee who performs duties in more than one state to: (1) the state of the employee's residence; and (2) the state in which the employee is present and performing employment duties for more than 30 days. Exempts from the definition of &quot;employee&quot; for purposes of this Act a professional athlete or entertainer or certain public figures.

action_date: 2012-02-03
text: 
Mobile Workforce State Income Tax Simplification Act of 2011 - 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 requirements and information reporting requirements for employees not subject to income tax under this Act. Allows an employer to rely on an employee's 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. 

action_date: 2012-05-15
text: 
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. 


Legislative actions:
action_date: 2012-05-16
text: Received in the Senate and Read twice and referred to the Committee on Finance.
action_date: 2012-05-15
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2012-05-15
text: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H2667-2668)
action_date: 2012-05-15
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H2667-2668)
action_date: 2012-05-15
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 1864.
action_date: 2012-05-15
text: Considered under suspension of the rules. (consideration: CR H2667-2669)
action_date: 2012-05-15
text: Mr. Coble moved to suspend the rules and pass the bill, as amended.
action_date: 2012-02-03
text: Placed on the Union Calendar, Calendar No. 264.
action_date: 2012-02-03
text: Reported (Amended) by the Committee on Judiciary. H. Rept. 112-386.
action_date: 2012-02-03
text: Reported (Amended) by the Committee on Judiciary. H. Rept. 112-386.
action_date: 2011-11-17
text: Ordered to be Reported (Amended) by Voice Vote.
action_date: 2011-11-17
text: Committee Consideration and Mark-up Session Held.
action_date: 2011-11-15
text: Subcommittee on Courts, Commercial and Administrative Law Discharged.
action_date: 2011-05-24
text: Subcommittee Hearings Held.
action_date: 2011-05-23
text: Referred to the Subcommittee on Courts, Commercial and Administrative Law.
action_date: 2011-05-12
text: Referred to the House Committee on the Judiciary.
action_date: 2011-05-12
text: Introduced in House
action_date: 2011-05-12
text: Introduced in House