GovTrack’s Bill Summary
We don’t have a summary available yet.
S. 3485 (112th): Mobile Workforce State Income Tax Simplification Act of 2012
- Introduced:
- Aug 02, 2012 (112th Congress, 2011–2013)
- Sponsor:
- Sen. Sherrod Brown [D-OH]
- Status:
- Died (Referred to Committee)
The bill’s title was written by the bill’s sponsor. S. stands for Senate bill.
- Full Title
A bill to limit the authority of States to tax certain income of employees for employment duties performed in other States.
- Summary
-
No summaries available.
- Text
-
Last updated Aug 02, 2012.
6 pages
- Primary Source
-
View on THOMAS (The Library of Congress)
GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here.
- Citation
-
Click a format for a citation suggestion:
Library of Congress Summary
The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
8/2/2012--Introduced.
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.
House Republican Conference Summary
The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.
No summary available.
House Democratic Caucus Summary
The House Democratic Caucus does not provide summaries of bills.
So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.
We’ll be looking for a source of summaries from the other side in the meanwhile.
The bill contains the following citations to other parts of U.S. law:
United States Code
The United States Code is the compilation of permanent laws enacted by Congress. Temporary and other non-permanent laws do not appear in the United States Code. (About half of the United States Code is the law itself, called positive law. The other half is merely a compilation of the laws but has no legal significance.)
- Title 26: INTERNAL REVENUE CODE
- Subtitle C: Employment Taxes
- Chapter 24: COLLECTION OF INCOME TAX AT SOURCE ON WAGES
- Section 3401: Definitions