US HB1864 | 2011-2012 | 112th Congress
Status
Spectrum: Moderate Partisan Bill (Republican 11-3)
Status: Engrossed on May 16 2012 - 50% progression, died in committee
Action: 2012-05-16 - Received in the Senate and Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Engrossed) [PDF]
Status: Engrossed on May 16 2012 - 50% progression, died in committee
Action: 2012-05-16 - Received in the Senate and Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Engrossed) [PDF]
Summary
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.
Title
Mobile Workforce State Income Tax Simplification Act of 2012
Sponsors
Rep. Howard Coble [R-NC] | Rep. Dan Boren [D-OK] | Rep. Jason Chaffetz [R-UT] | Rep. Ander Crenshaw [R-FL] |
Rep. Randy Forbes [R-VA] | Rep. Trent Franks [R-AZ] | Rep. Trey Gowdy [R-SC] | Rep. Sheila Jackson-Lee [D-TX] |
Rep. Henry Johnson [D-GA] | Rep. Jim Jordan [R-OH] | Rep. Benjamin Quayle [R-AZ] | Rep. Thomas Rooney [R-FL] |
Rep. Dennis Ross [R-FL] | Rep. Pete Sessions [R-TX] |
History
Date | Chamber | Action |
---|---|---|
2012-05-16 | Senate | Received in the Senate and Read twice and referred to the Committee on Finance. |
2012-05-15 | House | Motion to reconsider laid on the table Agreed to without objection. |
2012-05-15 | House | On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H2667-2668) |
2012-05-15 | House | DEBATE - The House proceeded with forty minutes of debate on H.R. 1864. |
2012-05-15 | House | Considered under suspension of the rules. (consideration: CR H2667-2669) |
2012-05-15 | House | Mr. Coble moved to suspend the rules and pass the bill, as amended. |
2012-02-03 | House | Placed on the Union Calendar, Calendar No. 264. |
2012-02-03 | House | Reported (Amended) by the Committee on Judiciary. H. Rept. 112-386. |
2011-11-17 | House | Ordered to be Reported (Amended) by Voice Vote. |
2011-11-17 | House | Committee Consideration and Mark-up Session Held. |
2011-11-15 | House | Subcommittee on Courts, Commercial and Administrative Law Discharged. |
2011-05-24 | House | Subcommittee Hearings Held. |
2011-05-23 | House | Referred to the Subcommittee on Courts, Commercial and Administrative Law. |
2011-05-12 | House | Referred to the House Committee on the Judiciary. |
Same As/Similar To
SB3485 (Related) 2012-08-02 - Read twice and referred to the Committee on Finance.