arrow_back Back to App

Tax Simplification for Remote and Mobile Workers

This act aims to simplify income tax rules for employees working in multiple states or taxing jurisdictions. It establishes clear guidelines on when an employee's income can be taxed outside their state of residence, preventing double taxation and complex filings. Additionally, it introduces special provisions for remote work during the COVID-19 pandemic, protecting both employees and businesses from unexpected tax consequences.
Key points
Limits income taxation of employees to their state of residence or a jurisdiction where they work for more than 30 days a year (90 days for 2020-2021 due to COVID-19).
Simplifies income tax withholding rules for employers, allowing them to rely on employee declarations of work location unless fraud is known.
Introduces temporary rules for remote work during the COVID-19 pandemic, preventing new tax obligations for businesses and employees in states where they work remotely.
Excludes certain professional groups, such as athletes, entertainers, qualified production employees, and certain public figures, from the act's provisions.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 117_S_1274
Sponsor: Sen. Thune, John [R-SD]
Process start date: 2021-04-21
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Remote and Mobile Worker Relief Act of 2021

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_1274.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-04-21.

What are the main provisions?

Key points include:

  • Limits income taxation of employees to their state of residence or a jurisdiction where they work for more than 30 days a year (90 days for 2020-2021 due to COVID-19).
  • Simplifies income tax withholding rules for employers, allowing them to rely on employee declarations of work location unless fraud is known.
  • Introduces temporary rules for remote work during the COVID-19 pandemic, preventing new tax obligations for businesses and employees in states where they work remotely.
  • Excludes certain professional groups, such as athletes, entertainers, qualified production employees, and certain public figures, from the act's provisions.
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 Sen. Thune, John [R-SD].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Labor