What is the official ID of this bill?
The official print number for this legislation is S 1274.
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.
Status:
Expired
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