Tuesday, November 22, 2011
U.S. House Committee Passes Bill To Limit Taxation Of Mobile Workers' Income
The U.S. House Judiciary Committee reported favorably legislation under which an employee's wages would not be subject to personal income tax or withholding and reporting requirements in any state other than the employee's state of residence and a state in which the employee is present and performing employment duties for more than 30 days during a calendar year. The Mobile Workforce State Income Tax Simplification Act (H.R. 1864) was introduced by Rep. Howard Coble, R-N.C., and Rep. Henry Johnson, D-Ga., on May 12, 2011. It would not apply to professional athletes, professional entertainers, and certain public figures. It would be effective January 1 of the second year after the date of enactment. The legislation, which was passed with technical corrections, now is available for consideration by the full U.S. House of Representatives.