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HR 1360 110th Congress House

Telecommuter Tax Fairness Act of 2007

Official title: To amend title 4 of the United States Code to limit the extent to which States may tax the compensation earned by nonresident telecommuters.

Introduced: July 25, 2007 See on congress.gov
Taxation Commuter taxGovernment Operations and PoliticsHome laborIncome tax
More subjectsShow fewer subjects
Labor and EmploymentResidence requirementsScience, Technology, CommunicationsState taxationTax exemptionTelecommutingTransportation and Public Works
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 30, 2007
Referred to the Subcommittee on Commercial and Administrative Law.
Mar 6, 2007
Referred to the House Committee on the Judiciary.
Mar 6, 2007
Introduced in House
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 Latest action March 30, 2007

Referred to the Subcommittee on Commercial and Administrative Law.

 Plain-English summary Congressional Research Service

Telecommuters Tax Fairness Act of 2007 - Prohibits a state from imposing an income tax on the compensation of a nonresident individual for any period in which such individual is not physically present in or working in such state or from deeming such nonresident individual to be present in or working in such state on the grounds that: (1) such individual is present at or working at home for convenience; or (2) such individual's work at home fails any convenience of the employer test or any similar test.

 Related & companion bills 2
  • HR 2242 Related bill To prohibit a State from imposing a discriminatory commuter tax on nonresidents, and for other purposes.
  • S 785 Related bill Telecommuter Tax Fairness Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1
D
DeLauro, Rosa L.
Connecticut · Jul 25, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1360: Telecommuter Tax Fairness Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-1360/
MLA
"H.R. 1360: Telecommuter Tax Fairness Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-1360/.
Bluebook (legal)
H.R. 1360, 110th Cong. (2026), https://openamerica.io/bill/110-HR-1360/.
Markdown link
[H.R. 1360: Telecommuter Tax Fairness Act of 2007](https://openamerica.io/bill/110-HR-1360/)
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