Skip to main content
HR 2315 114th Congress House

Mobile Workforce State Income Tax Simplification Act of 2015

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

Introduced: May 10, 2016 See on congress.gov
Taxation Employment taxesIntergovernmental relationsState and local taxation
Sign in to write a letter Sign in to watch
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Sep 22, 2016
Received in the Senate.
Sep 21, 2016
Reported by the Committee on Judiciary. H. Rept. 114-780.
Sep 21, 2016
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H5768)
Sep 21, 2016
Motion to reconsider laid on the table Agreed to without objection.
Sep 21, 2016
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H5768)
Sep 21, 2016
DEBATE - The House proceeded with forty minutes of debate on H.R. 2315.
Sep 21, 2016
Considered under suspension of the rules. (consideration: CR H5768-5772)
Sep 21, 2016
Mr. Goodlatte moved to suspend the rules and pass the bill.
Sep 21, 2016
Placed on the Union Calendar, Calendar No. 609.
Jun 17, 2015
Ordered to be Reported by the Yeas and Nays: 23 - 4.
Jun 17, 2015
Committee Consideration and Mark-up Session Held.
Jun 16, 2015
Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.
Jun 2, 2015
Subcommittee Hearings Held.
May 15, 2015
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
May 14, 2015
Referred to the House Committee on the Judiciary.
May 14, 2015
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action September 22, 2016

Received in the Senate.

 Plain-English summary Congressional Research Service

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Mobile Workforce State Income Tax Simplification Act of 2015

(Sec.2) 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 also exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax under this bill.

For the purpose of determining penalties related to employer withholding or reporting requirements, an employer may 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.

The bill exempts from the definition of "employee" 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.

(Sec. 3) The bill takes effect on January 1 of the second year that begins after the date of the enactment of this bill.

 Related & companion bills 1
  • S 386 Identical bill Mobile Workforce State Income Tax Simplification Act of 2015
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 83
All 83 Democratic 22 Republican 31
R
Rouzer, David
North Carolina · Sep 19, 2016
 D
Sherman, Brad
California · Sep 19, 2016
DeSantis, Ron
· Sep 14, 2016
Jenkins, Evan
· Sep 13, 2016
 D
Larson, John B.
Connecticut · Sep 6, 2016
 D
Schiff, Adam B.
California · Jul 14, 2016
Black, Diane
· Jul 12, 2016
 R
Smith, Adrian
Nebraska · Jun 24, 2016
 D
Courtney, Joe
Connecticut · Jun 22, 2016
Reichert, David
· Jun 22, 2016
 R
Bilirakis, Gus M.
Florida · Jun 21, 2016
 R
Webster, Daniel
Florida · Jun 14, 2016
Hurd, Will
· Jun 10, 2016
 R
Young, Todd
Indiana · Jun 10, 2016
 R
Issa, Darrell
California · Jun 7, 2016
 D
Watson Coleman, Bonnie
New Jersey · Jun 7, 2016
 R
Williams, Roger
Texas · May 26, 2016
 R
Fleischmann, Charles J. "Chuck"
Tennessee · May 25, 2016
JOHNSON, SAM
· May 24, 2016
 R
McCaul, Michael T.
Texas · May 23, 2016
THORNBERRY, WILLIAM
· May 23, 2016
 R
DesJarlais, Scott
Tennessee · May 18, 2016
Nunes, Devin
· May 17, 2016
 R
Wittman, Robert J.
Virginia · May 17, 2016
Curbelo, Carlos
· May 10, 2016
Pittenger, Robert
· May 10, 2016
Comstock, Barbara
· Apr 12, 2016
 D
Castro, Joaquin
Texas · Dec 15, 2015
Abraham, Ralph
· Dec 10, 2015
Young, David
· Dec 8, 2015
 D
Moore, Gwen
Wisconsin · Oct 7, 2015
 R
Smith, Christopher H.
New Jersey · Oct 6, 2015
 D
Pallone, Frank
New Jersey · Sep 22, 2015
 D
Boyle, Brendan F.
Pennsylvania · Sep 16, 2015
 D
Gallego, Ruben
Arizona · Sep 8, 2015
 D
Scott, Robert C. "Bobby"
Virginia · Jul 29, 2015
BRADY, KEVIN
· Jul 28, 2015
 R
Cramer, Kevin
North Dakota · Jul 28, 2015
CULBERSON, JOHN
· Jul 28, 2015
Messer, Luke
· Jul 28, 2015
Brat, Dave
· Jul 27, 2015
 D
Peters, Scott H.
California · Jul 27, 2015
 D
Bera, Ami
California · Jul 23, 2015
 R
Guthrie, Brett
Kentucky · Jul 21, 2015
 D
Carson, André
Indiana · Jul 14, 2015
 R
Amodei, Mark E.
Nevada · Jul 13, 2015
 R
Barr, Andy
Kentucky · Jul 13, 2015
 R
Emmer, Tom
Minnesota · Jul 13, 2015
 R
Latta, Robert E.
Ohio · Jul 13, 2015
MacArthur, Thomas
· Jul 13, 2015
Page 1 of 2 Next
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2315: Mobile Workforce State Income Tax Simplification Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2315/
MLA
"H.R. 2315: Mobile Workforce State Income Tax Simplification Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2315/.
Bluebook (legal)
H.R. 2315, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2315/.
Markdown link
[H.R. 2315: Mobile Workforce State Income Tax Simplification Act of 2015](https://openamerica.io/bill/114-HR-2315/)
Report a problem