H.R. 1864 (112th): Mobile Workforce State Income Tax Simplification Act of 2012

Introduced:
May 12, 2011 (112th Congress, 2011–2013)
Status:
Died (Passed House)
See Instead:

S. 3485 (same title)
Referred to Committee — Aug 02, 2012

Sponsor
Howard Coble
Representative for North Carolina's 6th congressional district
Party
Republican
Text
Read Text »
Last Updated
May 16, 2012
Length
7 pages
Related Bills
H.R. 1129 (113th) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: Mar 13, 2013

S. 3485 (Related)
Mobile Workforce State Income Tax Simplification Act of 2012

Referred to Committee
Last Action: Aug 02, 2012

 
Status

This bill was introduced in a previous session of Congress and was passed by the House on May 15, 2012 but was never passed by the Senate.

Progress
Introduced May 12, 2011
Referred to Committee May 12, 2011
Reported by Committee Nov 17, 2011
Passed House May 15, 2012
 
Full Title

To limit the authority of States to tax certain income of employees for employment duties performed in other States.

Summary

No summaries available.

Cosponsors
13 cosponsors (10R, 3D) (show)
Committees

House Judiciary

Courts, Intellectual Property, and the Internet

Senate Finance

The committee chair determines whether a bill will move past the committee stage.

 
Primary Source

THOMAS.gov (The Library of Congress)

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Citation

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Notes

H.R. stands for House of Representatives bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


5/15/2012--Passed House amended.
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.
Makes this Act effective on January 1 of the 2nd year that begins after the enactment of this Act. Renders this Act inapplicable to any tax obligation that accrues before the effective date of this Act.

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

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