,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #aabi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ac1 #bjac ,mr4  
,coble 7= himself & ,mr4 ,johnson (     
,georgia7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ! ,judici>y  
,a ,,bill  ,to limit ! au?ority ( ,/ates
 to tax c]ta9 income ( employees =      
employm5t duties p]=m$ 9 o!r ,/ates4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,mobile ,work=ce ,/ate ,income ,tax   
,simplification ,act ( #bjac4  #b4      
,limitations on /ate )hold+ & taxation (
 employee income  7a7 ,9 g5]al ,no "p ( 
! wages or o!r remun]ation e>n$ by an   
employee :o p]=ms employm5t duties 9 m  
?an "o ,/ate %all be subject to income  
tax 9 any ,/ate o!r ?an--  7#a7 ! ,/ate 
( ! employee's resid5ce2 &  7#b7 ! ,/ate
 )9 :i* ! employee is pres5t & p]=m+    
employm5t duties = m ?an #cj days dur+ !
 cal5d> ye> 9 :i* ! wages or o!r        
remun]ation is e>n$4  7b7 ,wages or o!r 
remun]ation ,wages or o!r remun]ation   
e>n$ 9 any cal5d> ye> %all n be subject 

to ,/ate income tax )hold+ & report+    
requirem5ts unless ! employee is subject
 to income tax 9 su* ,/ate "u subsection
 7a74 ,income tax )hold+ & report+      
requirem5ts "u subsection 7a77#b7 %all  
apply to wages or o!r remun]ation e>n$ z
 ( ! comm5cem5t date ( employm5t duties 
9 ! ,/ate dur+ ! cal5d> ye>4  7c7       
,op]at+ rules ,= purposes ( det]m9+     
p5alties relat$ to an employ]'s ,/ate   
income tax )hold+ & report+             
requirem5ts--  7#a7 an employ] may rely 
on an employee's annual det]m9ation ( ! 
"t expect$ to be sp5t by su* employee 9 
! ,/ates 9 :i* ! employee w p]=m duties 
abs5t--  7,a7 ! employ]'s actual k (    
fraud by ! employee 9 mak+ !            
det]m9ation2 or  7,b7 collusion betwe5 !
 employ] & ! employee to evade tax2     
7#b7 except z provid$ 9 p>agraph 7#c71  
if records are ma9ta9$ by an employ] 9 !
 regul> c\rse ( bus9ess t record !      
location ( an employee1 su* records %all
 n preclude an employ]'s ability to rely
 on an employee's det]m9ation "u        

p>agraph 7#a72 &  7#c7 not)/&+ p>agraph 
7#b71 if an employ]1 at its sole        
discretion1 ma9ta9s a "t & att5dance    
sy/em t tracks :]e ! employee p]=ms     
duties on a daily basis1 data f ! "t &  
att5dance sy/em %all be us$ in/ead ( !  
employee's det]m9ation "u p>agraph 7#a74
  7d7 ,def9itions & special rules ,=    
purposes ( ?is ,act3  7#a7 ,day  7,a7   
,except z provid$ 9 subp>agraph 7,b71 an
 employee is consid]$ pres5t & p]=m+    
employm5t duties )9 a ,/ate = a day if !
 employee p]=ms m ( ! employee's        
employm5t duties )9 su* ,/ate ?an 9 any 
o!r ,/ate dur+ a day4  7,b7 ,if an      
employee p]=ms employm5t duties 9 a     
resid5t ,/ate & 9 only "o nonresid5t    
,/ate dur+ "o day1 su* employee %all be 
consid]$ to h p]=m$ m ( ! employee's    
employm5t duties 9 ! nonresid5t ,/ate   
?an 9 ! resid5t ,/ate = su* day4  7,c7  
,= purposes ( ?is p>agraph1 ! portion ( 
! day dur+ :i* ! employee is 9 transit  
%all n be consid]$ 9 det]m9+ ! location 
( an employee's p]=mance ( employm5t    

duties4  7#b7 ,employee ,! t]m employee 
has ! same mean+ giv5 to x by ! ,/ate 9 
:i* ! employm5t duties are p]=m$1 except
 t ! t]m employee %all n include a      
pr(essional a?lete1 pr(essional         
ent]ta9]1 or c]ta9 public figures4  7#c7
 ,pr(essional a?lete ,! t]m pr(essional 
a?lete means a p]son :o p]=ms s]vices 9 
a pr(essional a?letic ev5t1 provid$ t ! 
wages or o!r remun]ation are paid to su*
 p]son = p]=m+ s]vices 9 8 or h]        
capacity z a pr(essional a?lete4  7#d7  
,pr(essional ent]ta9] ,! t]m pr(essional
 ent]ta9] means a p]son :o p]=ms s]vices
 9 ! pr(essional p]=m+ arts = wages or  
o!r remun]ation on a p]-ev5t basis1     
provid$ t ! wages or o!r remun]ation are
 paid to su* p]son = p]=m+ s]vices 9 8  
or h] capacity z a pr(essional ent]ta9]4
  7#e7 ,c]ta9 public figures ,! t]m     
c]ta9 public figures means p]sons (     
prom95ce :o p]=m s]vices = wages or o!r 
remun]ation on a p]-ev5t basis1 provid$ 
t ! wages or o!r remun]ation are paid to
 su* p]son = s]vices provid$ at a       

discrete ev5t1 9 ! nature ( a spee*1    
public appe>ance1 or simil> ev5t4  7#f7 
,employ] ,! t]m employ] has ! mean+ giv5
 su* t]m 9 section #cdja7;d7 ( !        
,int]nal ,rev5ue ,code ( #aihf 7#bf     
,u4,s4,c4 #cdja7;d771 unless su* t]m is 
def9$ by ! ,/ate 9 :i* ! employee's     
employm5t duties are p]=m$1 9 :i* case !
 ,/ate's def9ition %all prevail4  7#g7  
,/ate ,! t]m ,/ate means any ( ! sev]al 
,/ates4  7#h7 ,"t & att5dance sy/em ,!  
t]m "t & att5dance sy/em means a sy/em 9
 :i*--  7,a7 ! employee is requir$ on a 
contemporane\s basis to record 8 "w     
location = e day work$ outside ( ! ,/ate
 9 :i* ! employee's employm5t duties are
 prim>ily p]=m$2 &  7,b7 ! sy/em is     
design$ to all[ ! employ] to allocate ! 
employee's wages = income tax purposes  
among all ,/ates 9 :i* ! employee p]=ms 
employm5t duties = su* employ]4  7#i7   
,wages or o!r remun]ation ,! t]m wages  
or o!r remun]ation may be limit$ by !   
,/ate 9 :i* ! employm5t duties are      
p]=m$4  #c4 ,effective date2            

applicability  7a7 ,effective date ,?is 
,act %all take effect on ,janu>y #a ( ! 
#b;d ye> t beg9s aft] ! date ( !        
enactm5t ( ?is ,act4  7b7 ,applicability
 ,?is ,act %all n apply to any tax      
obligation t accrues be=e ! effective   
date ( ?is ,act4