S. 1443119th CongressIn committeeLatest action Apr 10, 2025Decoded by AI · checked against the record
Official title: Mobile Workforce State Income Tax Simplification Act of 2025
Introduced:
Read the official bill on Congress.govThe plain-language version leads. The official text is always the reference.
A new bill would let states tax nonresident workers' wages only after they work there more than 30 days a year.
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The Mobile Workforce State Income Tax Simplification Act of 2025 would set a national rule allowing a state to tax an employee's wages only if the employee lives there or physically works there more than 30 days a year. Employers could rely on an employee's good-faith estimate of work locations unless they already use daily time-tracking, in which case that data would apply.
The bill affects employees who travel for work across state lines, employers handling payroll and tax withholding for traveling staff, and state governments that collect nonresident income tax. Professional athletes, entertainers, certain film/TV production workers, and prominent public figures paid for one-time appearances are excluded and remain under existing state rules.
The rule would change how much income tax states collect from nonresident workers and reduce employer withholding obligations for brief work travel. States could see shifts in tax revenue depending on how often nonresident employees currently exceed or fall short of the 30-day threshold.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a Senate committee is reviewing it. If the House changes it, it goes back to the Senate before reaching the President.
Latest action: — Read twice and referred to the Committee on Finance. (text: CR S2566-2567)