Detailed Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Problem:SECTION 1. SHORT TITLE.

This Act may be cited as the ''Mobile Workforce State Income Tax
Fairness and Simplification Act of 2007''.

SEC. 2. LIMITATIONS ON STATE AND LOCALITY WITHHOLDING AND TAXATION OF
EMPLOYEE INCOME.

(a) In General.--No part of the wages or other remuneration paid to
an employee who performs duties in more than one State or locality
shall be subject to the income tax laws of any State or locality other
than--
(1) the State or locality of the employee's residence; and
(2) the State or locality in which the employee is
physically present performing duties for more than 60 days
during the calendar year in which the income is taxed.
(b) Wages or Other Remuneration.--Wages or other remuneration paid
in any calendar year are not subject to State or locality income tax
withholding and reporting unless the employee is subject to income tax
under subsection (a). Income tax withholding and reporting under
subsection (a)(2) shall apply to wages or other remuneration paid as of
the commencement date of duties in the State or locality during the
calendar year.
(c) Operating Rules.--For purposes of determining an employer's
State income tax withholding and information return obligations--
(1) an employer may rely on an employee's determination of
the time expected to be spent by such employee in the States or
localities in which the employee will perform duties absent--
(A) actual knowledge of fraud by the employee in
making the estimate; or
(B) collusion between the employer and the employee
to evade tax;
(2) if records are maintained by an employer recording the
location of an employee for other business purposes, such
records shall not preclude an employer's ability to rely on an
employee's determination as set forth in paragraph (1); and
(3) notwithstanding paragraph (2), if an employer, at its
sole discretion, maintains a time and attendance system which
tracks where the employee performs duties on a daily basis,
data from the time and attendance system shall be used instead
of the employee's determination as set forth in paragraph (1).
(d) Definitions and Special Rules.--For purposes of this Act:
(1) Day.--An employee will be considered physically present
and performing duties in a State or locality for a day if the
employee performs more than 50 percent of the employee's
employment duties in such State or locality for such day.
(2) Employee.--The term ''employee'' shall be defined by
the State or locality in which the duties are performed, except
that the term ''employee'' shall not include a professional
athlete, professional entertainer, or certain public figures.
(3) Professional athlete.--The term ''professional
athlete'' means a person who performs services in a
professional athletic event, provided that the wages or other
remuneration are paid to such person for performing services in
his or her capacity as a professional athlete.
(4) Professional entertainer.--The term ''professional
entertainer'' means a person who performs services in the
professional performing arts, provided that the wages or other
remuneration are paid to such person for performing services in
his or her capacity as a professional entertainer.
(5) Certain public figures.--The term ''certain public
figures'' means persons of national prominence who perform
services for wages or other remuneration on a per-event basis,
provided that the wages or other remuneration are paid to such
person for services provided at a discrete event in the form of
a speech, similar presentation or personal appearance.
(6) Employer.--The term ''employer'' has the meaning given
such term in section 3401(d) of the Internal Revenue Code of
1986 (26 U.S.C. 3401(d)) or shall be defined by the State or
locality in which the duties are performed.
(7) Locality.--The term ''locality'' means any political
subdivision, agency, or instrumentality of a State.
(8) State.--The term ''State'' means each of the several
States (or any subdivision thereof), or any territory or
possession of the United States.
(9) Time and attendance system.--The term ''time and
attendance system'' means a system where the employee on a
contemporaneous basis records his work location for every day
worked and the employer uses this data to allocate the
employee's wages between all taxing jurisdictions in which the
employee performs duties.
(10) Wages or other remuneration.--The term ''wages or
other remuneration'' shall be defined by the State or locality
in which the employment duties are performed.
Solution:
Mobile Workforce State Income Tax Fairness and Simplification Act of 2007- Limits state or local taxation of the compensation of any employee who performs duties in more than one state or locality to: (1) the state or locality of the employee's residence; and (2) the state or locality in which the employee is physically present performing duties for more than 60 days.