mobile workforce state income tax simplification act introduced in senate



UPDATE (February 2014): Most recent sponsors of S. 1645 include Senator Dean Heller (R-NV) and Senator Ben Cardin (D-MD).

The Mobile Workforce State Income Tax Simplification Act now has companion bills pending in both chambers of Congress. S. 1645 was introduced on November 5, 2013 by lead sponsors Senator Sherrod Brown (D-OH) and Senator John Thune (R-SD), along with several other original cosponsors. S. 1645 has been referred to the Senate Finance Committee of which both lead sponsors are members. The companion House bill, H.R. 1129, was previously introduced on March 13, 2013 by long-time supporters Rep. Howard Coble (R-NC) and Rep. Hank Johnson (D-GA) who are both members of the House Judiciary Committee, where H.R. 1129 has been referred. The House bill has 29 additional co-sponsors.

The legislation would set a thirty day de minimis standard for traveling employees and their employers; employees traveling to a nonresident state for fewer than thirty days would have no tax liability in the nonresident state, and the employer would have no withholding obligation. The language of the current legislation is identical to that which passed the full U.S. House of Representatives in May 2012. If you are interested in keeping abreast of this legislation or assisting COST’s advocacy efforts on it, please contact Maureen Riehl.   

Join COST and more than 260 other companies and organizations in SUPPORT of a federal fix for nonresident state income tax withholding.