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]

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.

Tracking Information

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Title

Mobile Workforce State Income Tax Simplification Act of 2012

Sponsors


History

DateChamberAction
2012-05-16SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
2012-05-15HouseMotion to reconsider laid on the table Agreed to without objection.
2012-05-15HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H2667-2668)
2012-05-15HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 1864.
2012-05-15HouseConsidered under suspension of the rules. (consideration: CR H2667-2669)
2012-05-15HouseMr. Coble moved to suspend the rules and pass the bill, as amended.
2012-02-03HousePlaced on the Union Calendar, Calendar No. 264.
2012-02-03HouseReported (Amended) by the Committee on Judiciary. H. Rept. 112-386.
2011-11-17HouseOrdered to be Reported (Amended) by Voice Vote.
2011-11-17HouseCommittee Consideration and Mark-up Session Held.
2011-11-15HouseSubcommittee on Courts, Commercial and Administrative Law Discharged.
2011-05-24HouseSubcommittee Hearings Held.
2011-05-23HouseReferred to the Subcommittee on Courts, Commercial and Administrative Law.
2011-05-12HouseReferred 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.

Subjects


US Congress State Sources


Bill Comments

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