United States 115th Congress Status: In Committee Bipartisan · 36 R · 25 D · 1 I cosponsors

S 540 — Mobile Workforce State Income Tax Simplification Act of 2017

Last action — Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 115-101.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Mobile Workforce State Income Tax Simplification Act of 2017 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. 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.

Bill Text

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

  3. Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 115-101.

Sponsors

Sponsorship breakdown

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1 sponsors · 61 co-sponsors · 485 not signed on

Sponsors (1)

Co-sponsors (61)

Not signed on (485)

485 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

taxation
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Frequently asked questions

What does S 540 do?
Mobile Workforce State Income Tax Simplification Act of 2017 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. 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.
Who sponsors S 540?
S 540 is sponsored by Thune, John (Republican), Brown, Sherrod (Democratic), Roberts, Pat (Republican), Blunt, Roy (Republican), Blumenthal, Richard (Democratic), Tillis, Thomas (Republican), Booker, Cory A. (Democratic), Perdue, David (Republican), Reed, Jack (Democratic), Hoeven, John (Republican), Stabenow, Debbie (Democratic), Barrasso, John (Republican), Murray, Patty (Democratic), Heller, Dean (Republican), Ernst, Joni (Republican), Donnelly, Joe (Democratic), Isakson, Johnny (Republican), Hassan, Margaret Wood (Democratic), Boozman, John (Republican), King, Angus S., Jr. (Independent), Fischer, Deb (Republican), Capito, Shelley Moore (Republican), Klobuchar, Amy (Democratic), Corker, Bob (Republican), Peters, Gary C. (Democratic), Collins, Susan M. (Republican), Udall, Tom (Democratic), Menendez, Robert (Democratic), Moran, Jerry (Republican), Whitehouse, Sheldon (Democratic), Flake, Jeff (Republican), Baldwin, Tammy (Democratic), Young, Todd (Republican), Nelson, Bill (Democratic), Crapo, Mike (Republican), Risch, James E. (Republican), Heinrich, Martin (Democratic), Rubio, Marco (Republican), Johnson, Ron (Republican), Cantwell, Maria (Democratic), Rounds, Mike (Republican), Cruz, Ted (Republican), Cotton, Tom (Republican), Portman, Rob (Republican), Leahy, Patrick J. (Democratic), Shaheen, Jeanne (Democratic), Murphy, Christopher (Democratic), Schatz, Brian (Democratic), Daines, Steve (Republican), Grassley, Chuck (Republican), Hirono, Mazie K. (Democratic), Scott, Tim (Republican), Lee, Mike (Republican), Cardin, Benjamin L. (Democratic), McCain, John (Republican), Toomey, Patrick (Republican), Graham, Lindsey (Republican), Cortez Masto, Catherine (Democratic), Cochran, Thad (Republican), Wicker, Roger F. (Republican), Hyde-Smith, Cindy (Republican), and Van Hollen, Chris (Democratic).
What is the current status of S 540?
This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track S 540?
Track S 540 free on One Click Politics — get push/email alerts when it moves.

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