Skip to main content
S 604 116th Congress Senate Taxation Income tax exclusion Intergovernmental relations State and local taxation Tax administration and collection, taxpayers Wages and earnings

Mobile Workforce State Income Tax Simplification Act of 2019

Introduced: February 28, 2019 Introduced by: Thune, John Republican · South Dakota See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 28, 2019
Read twice and referred to the Committee on Finance.
Feb 28, 2019
Introduced in Senate
 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.

 Plain-English summary Congressional Research Service

Mobile Workforce State Income Tax Simplification Act of 2019

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.

What's happening now February 28, 2019

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
  • HR 5674 Related bill Mobile Workforce State Income Tax Simplification Act of 2020
  • HR 4796 Identical bill Mobile Workforce State Income Tax Simplification Act of 2019
  • S 4318 Related bill American Workers, Families, and Employers Assistance Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 31
All 31 Democratic 16 Republican 14 Independent 1
D
Rosen, Jacky
Nevada · Dec 19, 2019
 R
Fischer, Deb
Nebraska · May 16, 2019
 R
Boozman, John
Arkansas · Mar 5, 2019
 R
Capito, Shelley Moore
West Virginia · Mar 5, 2019
 D
Baldwin, Tammy
Wisconsin · Feb 28, 2019
 R
Barrasso, John
Wyoming · Feb 28, 2019
 D
Blumenthal, Richard
Connecticut · Feb 28, 2019
 D
Booker, Cory A.
New Jersey · Feb 28, 2019
 D
Cantwell, Maria
Washington · Feb 28, 2019
 R
Collins, Susan M.
Maine · Feb 28, 2019
 D
Cortez Masto, Catherine
Nevada · Feb 28, 2019
 R
Crapo, Mike
Idaho · Feb 28, 2019
 R
Cruz, Ted
Texas · Feb 28, 2019
 R
Ernst, Joni
Iowa · Feb 28, 2019
 D
Hassan, Margaret Wood
New Hampshire · Feb 28, 2019
 R
Hoeven, John
North Dakota · Feb 28, 2019
 R
Hyde-Smith, Cindy
Mississippi · Feb 28, 2019
 I
King, Angus S., Jr.
Maine · Feb 28, 2019
 D
Klobuchar, Amy
Minnesota · Feb 28, 2019
 R
Lee, Mike
Utah · Feb 28, 2019
 D
Murphy, Christopher
Connecticut · Feb 28, 2019
 D
Murray, Patty
Washington · Feb 28, 2019
 D
Peters, Gary C.
Michigan · Feb 28, 2019
 D
Reed, Jack
Rhode Island · Feb 28, 2019
 R
Risch, James E.
Idaho · Feb 28, 2019
 D
Schatz, Brian
Hawaii · Feb 28, 2019
 D
Shaheen, Jeanne
New Hampshire · Feb 28, 2019
 R
Tillis, Thomas
North Carolina · Feb 28, 2019
 D
Van Hollen, Chris
Maryland · Feb 28, 2019
 D
Whitehouse, Sheldon
Rhode Island · Feb 28, 2019
 R
Wicker, Roger F.
Mississippi · Feb 28, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 604: Mobile Workforce State Income Tax Simplification Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-S-604/
MLA
"S. 604: Mobile Workforce State Income Tax Simplification Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-604/.
Bluebook (legal)
S. 604, 116th Cong. (2026), https://openamerica.io/bill/116-S-604/.
Markdown link
[S. 604: Mobile Workforce State Income Tax Simplification Act of 2019](https://openamerica.io/bill/116-S-604/)
Report a problem