PlainBillCongress, translated.Legislation. Context. Public interest.Received in the Senate.
Congressional Research Service
Version 81 · Passed House without amendment · Sep 21, 2016
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)
Mobile Workforce State Income Tax Simplification Act of 2015
(Sec.2) This bill 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.
Showing the opening paragraphs of the official summary.
The bill also exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax under this bill.
For the purpose of determining penalties related to employer withholding or reporting requirements, an employer may 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.
The bill exempts from the definition of "employee" 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.
(Sec. 3) The bill takes effect on January 1 of the second year that begins after the date of the enactment of this bill.
People & committees
Rep. Bishop, Mike [R-MI-8] · R–MI
Legislative record
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Received in the Senate.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H5768)
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H5768)
DEBATE - The House proceeded with forty minutes of debate on H.R. 2315.
Considered under suspension of the rules. (consideration: CR H5768-5772)
Mr. Goodlatte moved to suspend the rules and pass the bill.
Placed on the Union Calendar, Calendar No. 609.
Reported by the Committee on Judiciary. H. Rept. 114-780.
Reported by the Committee on Judiciary. H. Rept. 114-780.
Ordered to be Reported by the Yeas and Nays: 23 - 4.
Committee Consideration and Mark-up Session Held.
Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.
Subcommittee Hearings Held.
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Referred to the House Committee on the Judiciary.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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Analyze H.R.2315 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.2315 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
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