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H.R. 2315 (114th): Mobile Workforce State Income Tax Simplification Act of 2015

We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Sep 21, 2016.

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Mobile Workforce State Income Tax Simplification Act of 2015

(Sec.2) This bill 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 also exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax under this bill.

For the purpose of determining penalties related to employer withholding or reporting requirements, an employer may 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.

The bill exempts from the definition of "employee" 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.

(Sec. 3) The bill takes effect on January 1 of the second year that begins after the date of the enactment of this bill.