Mobile Workforce State Income Tax Simplification Act of 2015

Bill: 114-hr-2315
Sponsor: Rep. Bishop, Mike [R-MI-8]
Introduced: 2015-05-14 in the House
Policy area: Taxation
Subjects: Employment taxes
Intergovernmental relations
State and local taxation

Summary:
action_date: 2015-05-14
text: 

Mobile Workforce State Income Tax Simplification Act of 2015

 
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. 

action_date: 2016-09-21
text: 
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)
 

Mobile Workforce State Income Tax Simplification Act of 2015

 
(Sec.2) This bill 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. 
 
The bill also exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax under this bill. 
 
For the purpose of determining penalties related to employer withholding or reporting requirements, an employer may 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. 
 
The bill exempts from the definition of "employee" 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.
 
(Sec. 3) The bill takes effect on January 1 of the second year that begins after the date of the enactment of this bill. 


Legislative actions:
action_date: 2016-09-22
text: Received in the Senate.
action_date: 2016-09-21
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2016-09-21
text: On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H5768)
action_date: 2016-09-21
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H5768)
action_date: 2016-09-21
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 2315.
action_date: 2016-09-21
text: Considered under suspension of the rules. (consideration: CR H5768-5772)
action_date: 2016-09-21
text: Mr. Goodlatte moved to suspend the rules and pass the bill.
action_date: 2016-09-21
text: Placed on the Union Calendar, Calendar No. 609.
action_date: 2016-09-21
text: Reported by the Committee on Judiciary. H. Rept. 114-780.
action_date: 2016-09-21
text: Reported by the Committee on Judiciary. H. Rept. 114-780.
action_date: 2015-06-17
text: Ordered to be Reported by the Yeas and Nays: 23 - 4.
action_date: 2015-06-17
text: Committee Consideration and Mark-up Session Held.
action_date: 2015-06-16
text: Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.
action_date: 2015-06-02
text: Subcommittee Hearings Held.
action_date: 2015-05-15
text: Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
action_date: 2015-05-14
text: Referred to the House Committee on the Judiciary.
action_date: 2015-05-14
text: Introduced in House
action_date: 2015-05-14
text: Introduced in House