US SB1645 | 2013-2014 | 113th Congress
Status
Spectrum: Slight Partisan Bill (Democrat 11-6)
Status: Introduced on November 5 2013 - 25% progression, died in committee
Action: 2013-11-05 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on November 5 2013 - 25% progression, died in committee
Action: 2013-11-05 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Mobile Workforce State Income Tax Simplification Act of 2013 - 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.
Title
Mobile Workforce State Income Tax Simplification Act of 2013
Sponsors
Sen. Sherrod Brown [D-OH] | Sen. Mark Begich [D-AK] | Sen. Roy Blunt [R-MO] | Sen. Benjamin Cardin [D-MD] |
Sen. Susan Collins [R-ME] | Sen. Dean Heller [R-NV] | Sen. Tim Johnson [D-SD] | Sen. Amy Klobuchar [D-MN] |
Sen. Robert Menendez [D-NJ] | Sen. Bill Nelson [D-FL] | Sen. Rob Portman [R-OH] | Sen. Jack Reed [D-RI] |
Sen. Marco Rubio [R-FL] | Sen. Brian Schatz [D-HI] | Sen. Debbie Stabenow [D-MI] | Sen. John Thune [R-SD] |
Sen. Sheldon Whitehouse [D-RI] |
History
Date | Chamber | Action |
---|---|---|
2013-11-05 | Senate | Read twice and referred to the Committee on Finance. |
Same As/Similar To
HB1129 (Same As) 2014-04-29 - Subcommittee Hearings Held.
Subjects
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/113th-congress/senate-bill/1645/all-info |
Text | https://www.congress.gov/113/bills/s1645/BILLS-113s1645is.pdf |