US Congress Senate Bill 604 (Prior Session Legislation)

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Spectrum:
Status: Introduced on February 28 2019 - 25% progression, died in committee
Action: 2019-02-28 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

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.

Mobile Workforce State Income Tax Simplification Act of 2019

Sen. John Thune [R-SD]	Sen. Sherrod Brown [D-OH]	Sen. Tammy Baldwin [D-WI]	Sen. John Barrasso [R-WY]
Sen. Richard Blumenthal [D-CT]	Sen. Cory Booker [D-NJ]	Sen. Maria Cantwell [D-WA]	Sen. Susan Collins [R-ME]
Sen. Catherine Cortez Masto [D-NV]	Sen. Mike Crapo [R-ID]	Sen. Ted Cruz [R-TX]	Sen. Joni Ernst [R-IA]
Sen. Margaret Hassan [D-NH]	Sen. John Hoeven [R-ND]	Sen. Johnny Isakson [R-GA]	Sen. Angus King [I-ME]
Sen. Amy Klobuchar [D-MN]	Sen. Patrick Leahy [D-VT]	Sen. Patty Murray [D-WA]	Sen. Rob Portman [R-OH]
Sen. Jack Reed [D-RI]	Sen. Brian Schatz [D-HI]	Sen. Jeanne Shaheen [D-NH]	Sen. Thom Tillis [R-NC]
Sen. Pat Toomey [R-PA]	Sen. Chris Van Hollen [D-MD]	Sen. Sheldon Whitehouse [D-RI]	Sen. Roger Wicker [R-MS]
Sen. Cindy Hyde-Smith [R-MS]	Sen. Christopher Murphy [D-CT]	Sen. Gary Peters [D-MI]	Sen. James Risch [R-ID]
Sen. Mike Lee [R-UT]	Sen. John Boozman [R-AR]	Sen. Shelley Capito [R-WV]	Sen. Deb Fischer [R-NE]
Sen. Benjamin Cardin [D-MD]	Sen. Jacky Rosen [D-NV]	Sen. Marco Rubio [R-FL]

Date	Chamber	Action
2019-02-28	Senate	Read twice and referred to the Committee on Finance.

HB4796 (Same As) 2019-11-15 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
HB5674 (Related) 2020-02-07 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
SB4318 (Related) 2020-07-27 - Read twice and referred to the Committee on Finance.

Type	Source
Summary	https://www.congress.gov/bill/116th-congress/senate-bill/604/all-info
Text	https://www.congress.gov/116/bills/s604/BILLS-116s604is.pdf