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Simplified State Income Tax for Mobile Workers

New rules aim to simplify state income tax for individuals working in multiple states. The changes define when and where a mobile employee must pay state tax, potentially streamlining tax filings and reducing administrative burdens for both employees and employers. The act is set to take effect on January 1 of the second calendar year after its enactment.
Key points
Mobile employees will only pay state income tax in their state of residence and in states where they work for more than 30 days annually.
Employers can rely on an employee's declaration of time spent in various states, unless there is evidence of fraud.
Exceptions to these rules apply to professional athletes, entertainers, qualified production employees, and certain public figures.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_1443
Sponsor: Sen. Thune, John [R-SD]
Process start date: 2025-04-10
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Mobile Workforce State Income Tax Simplification Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_S_1443.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-04-10.

What are the main provisions?

Key points include:

  • Mobile employees will only pay state income tax in their state of residence and in states where they work for more than 30 days annually.
  • Employers can rely on an employee's declaration of time spent in various states, unless there is evidence of fraud.
  • Exceptions to these rules apply to professional athletes, entertainers, qualified production employees, and certain public figures.
What is the specific legal status?

The current status is Introduced.

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 2025-12-23.

CATEGORIES

Taxes Labor