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HR 1864 112th Congress House

Mobile Workforce State Income Tax Simplification Act of 2012

Official title: To limit the authority of States to tax certain income of employees for employment duties performed in other States.

Introduced: May 24, 2011 See on congress.gov
Taxation Employment taxesIntergovernmental relationsState and local taxation
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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 16 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 16, 2012
Received in the Senate and Read twice and referred to the Committee on Finance.
May 15, 2012
Considered under suspension of the rules. (consideration: CR H2667-2669)
May 15, 2012
Motion to reconsider laid on the table Agreed to without objection.
May 15, 2012
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H2667-2668)
May 15, 2012
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H2667-2668)
May 15, 2012
DEBATE - The House proceeded with forty minutes of debate on H.R. 1864.
May 15, 2012
Mr. Coble moved to suspend the rules and pass the bill, as amended.
Feb 3, 2012
Placed on the Union Calendar, Calendar No. 264.
Feb 3, 2012
Reported (Amended) by the Committee on Judiciary. H. Rept. 112-386.
Nov 17, 2011
Ordered to be Reported (Amended) by Voice Vote.
Nov 17, 2011
Committee Consideration and Mark-up Session Held.
Nov 15, 2011
Subcommittee on Courts, Commercial and Administrative Law Discharged.
May 24, 2011
Subcommittee Hearings Held.
May 23, 2011
Referred to the Subcommittee on Courts, Commercial and Administrative Law.
May 12, 2011
Referred to the House Committee on the Judiciary.
May 12, 2011
Introduced in House
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 Latest action May 16, 2012

Received in the Senate and Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Mobile Workforce State Income Tax Simplification Act of 2012 - 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. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to 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.

Exempts from the definition of "employee" for purposes of this Act 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.

Makes this Act effective on January 1 of the 2nd year that begins after the enactment of this Act. Renders this Act inapplicable to any tax obligation that accrues before the effective date of this Act.

 Related & companion bills 1
  • S 3485 Related bill Mobile Workforce State Income Tax Simplification Act of 2012
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 10
All 10 Democratic 1 Republican 2
R
Jordan, Jim
Ohio · Jun 22, 2011
Rooney, Thomas
· Jun 22, 2011
Boren, Dan
· Jun 14, 2011
CRENSHAW, ANDER
· Jun 14, 2011
Chaffetz, Jason
· May 25, 2011
Gowdy, Trey
· May 25, 2011
 R
Sessions, Pete
Texas · May 25, 2011
Franks, Trent
· May 24, 2011
Ross, Dennis
· May 24, 2011
 D
Johnson, Henry C. "Hank"
Georgia · May 12, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1864: Mobile Workforce State Income Tax Simplification Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1864/
MLA
"H.R. 1864: Mobile Workforce State Income Tax Simplification Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1864/.
Bluebook (legal)
H.R. 1864, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1864/.
Markdown link
[H.R. 1864: Mobile Workforce State Income Tax Simplification Act of 2012](https://openamerica.io/bill/112-HR-1864/)
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