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Simplifying State Income Tax for Mobile Workers

This act aims to simplify income tax rules for individuals working in multiple states. It proposes that mobile employees will only pay income tax in their state of residence and in states where they work for more than 30 days a year. This could reduce bureaucracy and simplify tax filings for many people.
Key points
Mobile employees will only be taxed in their state of residence and in states where they work over 30 days annually.
Withholding and reporting requirements will only apply to states where the employee is subject to income tax.
Employers can rely on an employee's declaration of time spent in different states, unless there's known fraud or collusion.
The act does not apply to professional athletes, entertainers, qualified production employees, or certain public figures.
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Expired
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Additional Information
Print number: 117_HR_429
Sponsor: Rep. Steube, W. Gregory [R-FL-17]
Process start date: 2021-01-21
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Mobile Workforce State Income Tax Simplification Act of 2021

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_429.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-01-21.

What are the main provisions?

Key points include:

  • Mobile employees will only be taxed in their state of residence and in states where they work over 30 days annually.
  • Withholding and reporting requirements will only apply to states where the employee is subject to income tax.
  • Employers can rely on an employee's declaration of time spent in different states, unless there's known fraud or collusion.
  • The act does not apply to professional athletes, entertainers, qualified production employees, or certain public figures.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Steube, W. Gregory [R-FL-17].

What is the latest detailed status?

The latest detailed status is: Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

CATEGORIES

Taxes Labor