Ask AI
Bill114th CongressFiled May 14, 2015Taxation
H.R. 2315

Mobile Workforce State Income Tax Simplification Act of 2015

Bill journey · stage 2 of 5

Under committee review

Filed
Comm.
Floor
Both
Law

What it doesSummary passed house without amendment (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.

What just happenedSep 22, 2016

Received in the Senate.

Who’s behind it

Rep. Bishop, Mike [R-MI-8](R-MI)Sponsor
180 cosponsors60 D120 R
Read on Congress.gov
180cosponsors1committees18actions1related bills3subjects
  1. Sep 22, 2016IntroReferral

    Received in the Senate.

  2. Sep 21, 2016FloorH38310

    Motion to reconsider laid on the table Agreed to without objection.

  3. Sep 21, 2016FloorH37300

    On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H5768)

  4. Sep 21, 2016Floor8000

    Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H5768)

  5. Sep 21, 2016FloorH8D000

    DEBATE - The House proceeded with forty minutes of debate on H.R. 2315.

  6. Sep 21, 2016FloorH30000

    Considered under suspension of the rules. (consideration: CR H5768-5772)

  7. Sep 21, 2016FloorH30300

    Mr. Goodlatte moved to suspend the rules and pass the bill.

  8. Sep 21, 2016CalendarsH12410

    Placed on the Union Calendar, Calendar No. 609.

  9. Sep 21, 2016CommitteeH12200

    Reported by the Committee on Judiciary. H. Rept. 114-780.

    Judiciary Committee
  10. Sep 21, 2016Committee5000

    Reported by the Committee on Judiciary. H. Rept. 114-780.

    Judiciary Committee
  11. Jun 17, 2015Committee

    Ordered to be Reported by the Yeas and Nays: 23 - 4.

    Judiciary Committee
  12. Jun 17, 2015Committee

    Committee Consideration and Mark-up Session Held.

    Judiciary Committee
  13. Jun 16, 2015Committee

    Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.

    Judiciary Committee
  14. Jun 2, 2015Committee

    Subcommittee Hearings Held.

    Administrative State, Regulatory Reform, and Antitrust Subcommittee
  15. May 15, 2015Committee

    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

    Administrative State, Regulatory Reform, and Antitrust Subcommittee
  16. May 14, 2015IntroReferralH11100

    Referred to the House Committee on the Judiciary.

    Judiciary Committee
  17. May 14, 2015IntroReferralIntro-H

    Introduced in House

  18. May 14, 2015IntroReferral1000

    Introduced in House

Passed House without amendmentSep 21, 201681

(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.

Introduced in HouseMay 14, 2015

Mobile Workforce State Income Tax Simplification Act of 2015

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.

Mobile Workforce State Income Tax Simplification Act of 2015 — Informed