H.R. 1129
Mobile Workforce State Income Tax Simplification Act of 2013
Subcommittee Hearings Held.
Sponsor
Rep. Coble, Howard [R-NC-6]
Bill Details
- Update Date
- Jan 11, 2023
- Origin Chamber
- House
- Bill Type
- HR
- Bill Number
- 1,129
- Congress
- 113
- Introduced Date
- Mar 13, 2013
- Policy Area
- Taxation
- Is Law
- No
Subcommittee Hearings Held.
Source: House committee actions
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Source: House committee actions
Referred to the House Committee on the Judiciary.
Source: House floor actions
Introduced in House
Source: Library of Congress
Introduced in House
Source: Library of Congress
Mobile Workforce State Income Tax Simplification Act of 2013 - 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.
Judiciary Committee
Introduced in House
Mar 13, 2013