PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Congressional Research Service
Version 00 · Introduced in House · Jan 24, 2020
Mobile Workforce State Income Tax Simplification Act of 2020
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.
The bill exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax in the state under this bill. For the purposes of determining penalties related to an employer's state income tax withholding or reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent working in a state in the absence of fraud or collusion by such employee.
Showing the opening paragraphs of the official summary.
For the purposes of this bill, the term "employee" excludes professional athletes, professional entertainers; production employees who perform services in connection with certain film, television, or other commercial video productions, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.
People & committees
Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4] · D–GA
Legislative record
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Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Referred to the House Committee on the Judiciary.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We currently store references to these documents.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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