,,ii #aacth ,,congress #ast ,session ,s4 #afde ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,november #e1 #bjac,mr4 ,brown 7for himself1 ,mr4 ,thune1 ,mr4 ,menendez1 ,mr4 ,portman1 ,mr4 ,johnson of ,south ,dakota1 ,mr4 ,blunt1 and ,ms4 ,collins7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to limit the authority of ,states to tax certain income of employees for employment duties performed in other ,states4 #a4 ,short title ,this ,act may be cited as the ,mobile ,workforce ,state ,income ,tax ,simplification ,act of #bjac4 #b4 ,limitations on state withholding and taxation of employee income 7a7 ,in general ,no part of the wages or other remuneration earned by an employee who performs employment duties in more than one ,state shall be subject to income tax in any ,state other than-- 7#a7 the ,state of the employee's residence2 and 7#b7 the ,state within which the employee is present and performing employment duties for more than #cj days during the calendar year in which the wages or other remuneration is earned4 7b7 ,wages or other remuneration ,wages or other remuneration earned in any calendar year shall not be subject to ,state income tax withholding and reporting requirements unless the employee is subject to income tax in such ,state under subsection 7a74 ,income tax withholding and reporting requirements under subsection 7a77#b7 shall apply to wages or other remuneration earned as of the commencement date of employment duties in the ,state during the calendar year4 7c7 ,operating rules ,for purposes of determining penalties related to an employer's ,state income tax withholding and reporting requirements-- 7#a7 an employer may rely on an employee's annual determination of the time expected to be spent by such employee in the ,states in which the employee will perform duties absent-- 7,a7 the employer's actual knowledge of fraud by the employee in making the determination2 or 7,b7 collusion between the employer and the employee to evade tax2 7#b7 except as provided in paragraph 7#c71 if records are maintained by an employer in the regular course of business that record the location of an employee1 such records shall not preclude an employer's ability to rely on an employee's determination under paragraph 7#a72 and 7#c7 notwithstanding paragraph 7#b71 if an employer1 at its sole discretion1 maintains a time and attendance system that tracks where the employee performs duties on a daily basis1 data from the time and attendance system shall be used instead of the employee's determination under paragraph 7#a74 7d7 ,definitions and special rules ,for purposes of this ,act3 7#a7 ,day 7,a7 ,except as provided in subparagraph 7,b71 an employee is considered present and performing employment duties within a ,state for a day if the employee performs more of the employee's employment duties within such ,state than in any other ,state during a day4 7,b7 ,if an employee performs employment duties in a resident ,state and in only one nonresident ,state during one day1 such employee shall be considered to have performed more of the employee's employment duties in the nonresident ,state than in the resident ,state for such day4 7,c7 ,for purposes of this paragraph1 the portion of the day during which the employee is in transit shall not be considered in determining the location of an employee's performance of employment duties4 7#b7 ,employee ,the term employee has the same meaning given to it by the ,state in which the employment duties are performed1 except that the term employee shall not include a professional athlete1 professional entertainer1 or certain public figures4 7#c7 ,professional athlete ,the term professional athlete means a person who performs services in a professional athletic event1 provided that the wages or other remuneration are paid to such person for performing services in his or her capacity as a professional athlete4 7#d7 ,professional entertainer ,the term professional entertainer means a person who performs services in the professional performing arts for wages or other remuneration on a per-event basis1 provided that the wages or other remuneration are paid to such person for performing services in his or her capacity as a professional entertainer4 7#e7 ,certain public figures ,the term certain public figures means persons of prominence who perform services for wages or other remuneration on a per-event basis1 provided that the wages or other remuneration are paid to such person for services provided at a discrete event1 in the nature of a speech1 public appearance1 or similar event4 7#f7 ,employer ,the term employer has the meaning given such term in section #cdja7;d7 of the ,internal ,revenue ,code of #aihf 7#bf ,u4,s4,c4 #cdja7;d771 unless such term is defined by the ,state in which the employee's employment duties are performed1 in which case the ,state's definition shall prevail4 7#g7 ,state ,the term ,state means any of the several ,states4 7#h7 ,time and attendance system ,the term time and attendance system means a system in which-- 7,a7 the employee is required on a contemporaneous basis to record his work location for every day worked outside of the ,state in which the employee's employment duties are primarily performed2 and 7,b7 the system is designed to allow the employer to allocate the employee's wages for income tax purposes among all ,states in which the employee performs employment duties for such employer4 7#i7 ,wages or other remuneration ,the term wages or other remuneration may be limited by the ,state in which the employment duties are performed4 #c4 ,effective date2 applicability 7a7 ,effective date ,this ,act shall take effect on ,january #a of the second year that begins after the date of the enactment of this ,act4 7b7 ,applicability ,this ,act shall not apply to any tax obligation that accrues before the effective date of this ,act4