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]

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.

Tracking Information

Register now for our free OneVote public service or GAITS Pro trial account and you can begin tracking this and other legislation, all driven by the real-time data of the LegiScan API. Providing tools allowing you to research pending legislation, stay informed with email alerts, content feeds, and share dynamic reports. Use our new PolitiCorps to join with friends and collegaues to monitor & discuss bills through the process.

Monitor Legislation or view this same bill number from multiple sessions or take advantage of our national legislative search.

Title

Mobile Workforce State Income Tax Simplification Act of 2013

Sponsors


History

DateChamberAction
2013-11-05SenateRead 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


Bill Comments

feedback