US HB5674 | 2019-2020 | 116th Congress
Status
Spectrum: Bipartisan Bill
Status: Introduced on January 24 2020 - 25% progression, died in committee
Action: 2020-02-07 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Pending: House Subcommittee on Antitrust, Commercial, and Administrative Law Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 24 2020 - 25% progression, died in committee
Action: 2020-02-07 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Pending: House Subcommittee on Antitrust, Commercial, and Administrative Law Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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. The bill exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax in the state under this bill. For the purposes of determining penalties related to an employer's state income tax withholding or reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent working in a state in the absence of fraud or collusion by such employee. For the purposes of this bill, the term "employee" excludes professional athletes, professional entertainers; production employees who perform services in connection with certain film, television, or other commercial video productions, 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 2020
Sponsors
Rep. Henry Johnson [D-GA] | Rep. Steve Chabot [R-OH] | Rep. Mo Brooks [R-AL] | Rep. David Cicilline [D-RI] |
Rep. Bonnie Coleman [D-NJ] | Rep. Jim Cooper [D-TN] | Rep. Theodore Deutch [D-FL] | Rep. Alcee Hastings [D-FL] |
Rep. Sheila Jackson-Lee [D-TX] | Rep. Tom Rice [R-SC] | Rep. Eric Swalwell [D-CA] | Rep. Mark Walker [R-NC] |
Rep. Jeff Duncan [R-SC] | Rep. Charlie Crist [D-FL] | Rep. Bill Flores [R-TX] | Rep. Nicholas Taylor [R-TX] |
History
Date | Chamber | Action |
---|---|---|
2020-02-07 | House | Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. |
2020-01-24 | House | Referred to the House Committee on the Judiciary. |
2020-01-24 | House | Introduced in House |
Same As/Similar To
HB4796 (Related) 2019-11-15 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
SB604 (Related) 2019-02-28 - Read twice and referred to the Committee on Finance.
SB604 (Related) 2019-02-28 - Read twice and referred to the Committee on Finance.
Subjects
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/116th-congress/house-bill/5674/all-info |
Text | https://www.congress.gov/116/bills/hr5674/BILLS-116hr5674ih.pdf |