The House on September 21, 2016, approved by voice vote the Mobile Workforce State Income Tax Simplification Act (H.R. 2315), to prohibit wages 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.

Senate Finance Committee member John Thune (R-SD) sponsors a Senate version of the bill (S. 386). The Congressional Budget Office last year said the proposal would reduce state revenues on a net basis by between $50 million and $100 million per year.

The House also approved 400-20 The Emergency Citrus Disease Response Act (H.R. 3957), sponsored by Rep. Vern Buchanan (R-FL), to temporarily allow expensing of certain costs of replanting citrus plants lost by reason of casualty.

House votes are expected later on two bills approved by the Ways and Means Committee last week:

— The Empowering Employees through Stock Ownership Act (H.R. 5719), sponsored by Rep. Erik Paulsen (R-MN), to allow employees of non-public firms to defer taxes on their stock options; and

— The United States Appreciation for Olympians and Paralympians Act (H.R. 5946), sponsored by Rep. Bob Dold (R-IL), to exempt from tax cash prizes and medals won in the Olympic and Paralympic Games.

Ways and Means Chairman Kevin Brady (R-TX) said that the Committee has been acting on tax bills in the event the proposals could advance during the lame-duck session of Congress expected after the elections, Tax Notes reported.