,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #djhe  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #be1 #bjad   
,mr4 ,himes 7= himself1 ,ms4 ,de,lauro1 
& ,ms4 ,e/y7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on !       
,judici>y  ,a ,,bill  ,to am5d title #d 
( ! ,unit$ ,/ates ,code to limit ! ext5t
 to :i* ,/ates may tax ! comp5sation    
e>n$ by nonresid5t telecommut]s & o!r   
multi-,/ate work]s4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,multi-,/ate  
,work] ,tax ,fairness ,act ( #bjad4  #b4
 ,limitation on ,/ate taxation (        
comp5sation e>n$ by nonresid5t          
telecommut]s & o!r multi-,/ate work]s   
7a7 ,9 g5]al ,*apt] #d ( title #d1      
,unit$ ,/ates ,code1 is am5d$ by add+ at
 ! end ! foll[+3  #abg4 ,limitation on  
,/ate taxation ( comp5sation e>n$ by    
nonresid5t telecommut]s & o!r           
multi-,/ate work]s  7a7 ,9 g5]al ,9     
apply+ its income tax laws to !         
comp5sation ( a nonresid5t individual1 a
 ,/ate may deem su* nonresid5t          

individual to be pres5t 9 or work+ 9 su*
 ,/ate = any p]iod ( "t only if su*     
nonresid5t individual is physically     
pres5t 9 su* ,/ate = su* p]iod & su*    
,/ate may n impose nonresid5t income    
taxes on su* comp5sation ) respect to   
any p]iod ( "t :5 su* nonresid5t        
individual is physically pres5t 9 ano!r 
,/ate4  7b7 ,det]m9ation ( physical     
pres5ce ,= purposes ( det]m9+ physical  
pres5ce1 no ,/ate may deem a nonresid5t 
individual to be pres5t 9 or work+ 9 su*
 ,/ate on ! gr\nds t--  7#a7 su*        
nonresid5t individual is pres5t at or   
work+ at home = conv5i5ce1 or  7#b7 su* 
nonresid5t individual's "w at home or   
(fice at home fails any conv5i5ce ( !   
employ] te/ or any simil> te/4  7c7     
,det]m9ation ( p]iods ( "t ) respect to 
:i* comp5sation is paid ,= purposes (   
det]m9+ ! p]iods ( "t ) respect to :i*  
comp5sation is paid1 no ,/ate may deem a
 p]iod ( "t dur+ :i* a nonresid5t       
individual is physically pres5t 9 ano!r 
,/ate & p]=m+ c]ta9 tasks 9 su* o!r     

,/ate to be--  7#a7 "t t is n normal "w 
"t unless su* individual's employ] deems
 su* p]iod to be "t t is n normal "w "t1
  7#b7 nonwork+ "t unless su*           
individual's employ] deems su* p]iod to 
be nonwork+ "t1 or  7#c7 "t ) respect to
 :i* no comp5sation is paid unless su*  
individual's employ] deems su* p]iod to 
be "t ) respect to :i* no comp5sation is
 paid4  7d7 ,def9itions ,z us$ 9 ?is    
section--  7#a7 ,/ate ,! t]m ,/ate means
 ea* ( ! sev]al ,/ates 7or any          
subdivision !re(71 ! ,di/rict (         
,columbia1 & any t]ritory or possession 
( ! ,unit$ ,/ates4  7#b7 ,income tax ,! 
t]m income tax has ! mean+ giv5 su* t]m 
by section #aaj7;c74  7#c7 ,income tax  
laws ,! t]m income tax laws includes any
 /atutes1 regulations1 adm9i/rative     
practices1 adm9i/rative int]pretations1 
& judicial decisions4  7#d7 ,nonresid5t 
individual ,! t]m nonresid5t individual 
means an individual :o is n a resid5t ( 
! ,/ate apply+ its income tax laws to   
su* individual4  7#e7 ,employee ,! t]m  

employee means an employee z def9$ by ! 
,/ate 9 :i* ! nonresid5t individual is  
physically pres5t & p]=m+ p]sonal       
s]vices = comp5sation4  7#f7 ,employ] ,!
 t]m employ] means ! p]son hav+ control 
( ! paym5t ( an individual's            
comp5sation4  7#g7 ,comp5sation ,! t]m  
comp5sation means ! sal>y1 wages1 or o!r
 remun]ation e>n$ by an individual =    
p]sonal s]vices p]=m$ z an employee or z
 an indep5d5t contractor4  7e7 ,no      
inf]5ce ,no?+ 9 ?is section %all be     
con/ru$ z be>+ on--  7#a7 any tax laws  
o!r ?an income tax laws1  7#b7 !        
taxation ( corporations1 p>tn]%ips1     
tru/s1 e/ates1 limit$ liability         
companies1 or o!r entities1             
organizations1 or p]sons o!r ?an        
nonresid5t individuals 9 _! capacities z
 employees or indep5d5t contractors1    
7#c7 ! taxation ( individuals 9 _!      
capacities z %>ehold]s1 p>tn]s1 tru/ &  
e/ate b5efici>ies1 memb]s or manag]s (  
limit$ liability companies1 or 9 any    
simil> capacities1 &  7#d7 ! income     

taxation ( divid5ds1 int]e/1 annuities1 
r5ts1 royalties1 or o!r =ms ( une>n$    
income4  4  7b7 ,cl]ical am5dm5t ,!     
table ( sections ( su* *apt] #d is am5d$
 by add+ at ! end ! foll[+ new item3    
#abg4 ,limitation on ,/ate taxation (   
comp5sation e>n$ by nonresid5t          
telecommut]s & o!r multi-,/ate work]s4  
4  7c7 ,effective date ,! am5dm5ts made 
by ?is section %all take effect on !    
date ( ! enactm5t ( ?is ,act4