US Congress Senate Bill 3485 (Prior Session Legislation)

---

Spectrum: Bipartisan Bill
Status: Introduced on August 2 2012 - 25% progression, died in committee
Action: 2012-08-02 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

Mobile Workforce State Income Tax Simplification Act of 2012 - Prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee. Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

Mobile Workforce State Income Tax Simplification Act of 2012

Sen. Sherrod Brown [D-OH]

Sen. Kay Hutchison [R-TX]

Date	Chamber	Action
2012-08-02	Senate	Read twice and referred to the Committee on Finance.

HB1864 (Related) 2012-05-16 - Received in the Senate and Read twice and referred to the Committee on Finance.

Type	Source
Summary	https://www.congress.gov/bill/112th-congress/senate-bill/3485/all-info
Text	https://www.congress.gov/112/bills/s3485/BILLS-112s3485is.pdf