07 March 2019 Senate introduces Mobile Workforce State Income Tax Simplification bill Once again, Senators John Thune (R-SD) and Sherrod Brown (D-OH) have introduced the Mobile Workforce State Income Tax Simplification bill (S.604) to reduce the financial and administrative burden of short-term business travel. This measure has passed the House three times since 2012, but each time has failed to make it through the Senate before Congress adjourned. Nonresident income tax would be simplified and streamlined for individuals and employers by prohibiting states from imposing income tax on individuals who work within a nonresident state for 30 or fewer days in the calendar year. For applicable nonresident employees, employers would be relieved of withholding nonresident income tax and meeting any related information reporting requirements. Recordkeeping would also be simplified by releasing employers from withholding or reporting penalties if they rely on an employee's annual determination of time to be spent working in the nonresident state (assuming there is no fraud or collusion).
Document ID: 2019-0482 | |||||||
