,,ib  ,union ,cal5d> ,no4 #fji  #aad?   
,,congress  #b;d ,session  ,h4 ,r4 #bcae
  ,report ,no4 #aad-ghj  ,,9 ,,! ,,h\se 
,,( ,,repres5tatives  ,may #ad1 #bjae   
,mr4 ,bi%op ( ,mi*igan 7= himself1 ,mr4 
,johnson ( ,georgia1 ,mr4 ,smi? (       
,texas1 ,mr4 ,walk]1 ,mr4 ,ross1 ,mr4   
,murphy ( ,florida1 ,mr4 ,cicill9e1 ,mr4
 ,*affetz1 & ,mr4 ,swalwell ( ,cali=nia7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ! ,judici>y          
,septemb] #ba1 #bjaf ,additional        
sponsors3 ,mr4 ,f>5?old1 ,mr4 ,gro?man1 
,mr4 ,deut*1 ,mr4 ,/iv]s1 ,mr4          
,pascrell1 ,mr4 ,wilson ( ,s\? ,c>ol9a1 
,mr4 ,"y ( ,alaska1 ,mr4 ,p]lmutt]1 ,mr4
 ,walb]g1 ,mr4 ,la,malfa1 ,ms4          
,del,bene1 ,mr4 ,mool5a>1 ,mr4 ,kilm]1  
,mr4 ,m>9o1 ,mr4 ,h5s>l+1 ,mr4 ,f9*]1   
,mr4 ,trott1 ,mr4 ,smi? ( ,miss\ri1 ,mr4
 ,kl9e1 ,mr4 ,h>dy1 ,mr4 ,rokita1 ,mrs4 
,mill] ( ,mi*igan1 ,mr4 ,pi]luisi1 ,mr4 
,coll9s ( ,georgia1 ,mr4 ,huiz5ga (     
,mi*igan1 ,mrs4 ,noem1 ,mr4 ,jordan1    
,ms4 ,ku/]1 ,mr4 ,=bes1 ,mr4 ,b\/any1   

,mr4 ,?ompson ( ,cali=nia1 ,mr4 ,johnson
 ( ,ohio1 ,ms4 ,graham1 ,mr4            
,luetkemey]1 ,mr4 ,royce1 ,mr4 ,ha/+s1  
,mr4 ,bey]1 ,mr4 ,pe>ce1 ,mrs4 ,mimi    
,walt]s ( ,cali=nia1 ,mr4 ,upton1 ,mr4  
,olson1 ,mr4 ,goodlatte1 ,mr4 ,/ew>t1   
,mr4 ,mulvaney1 ,mr4 ,au/9 ,scott (     
,georgia1 ,mr4 ,ne:\se1 ,mr4 ,yoho1 ,mr4
 ,loebsack1 ,ms4 ,sewell ( ,alabama1    
,mr4 ,dold1 ,mr4 ,delaney1 ,ms4 ,j5k9s (
 ,kansas1 ,mr4 ,heck ( ,nevada1 ,mr4    
,wel*1 ,mr4 ,*abot1 ,ms4 ,grang]1 ,ms4  
,s9ema1 ,mr4 ,brooks ( ,alabama1 ,mr4   
,ratcliffe1 ,mr4 ,flem+1 ,mr4 ,veasey1  
,mrs4 ,kirkpatrick1 ,mrs4 ,blackburn1   
,ms4 ,e%oo1 ,mr4 ,franks ( ,arizona1    
,mr4 ,duncan ( ,s\? ,c>ol9a1 ,mr4 ,coh51
 ,mr4 ,kelly ( ,p5nsylvania1 ,mr4       
,frel+huys51 ,mr4 ,c>t] ( ,georgia1 ,mr4
 ,lance1 ,ms4 ,h]r]a ,beutl]1 ,mr4      
,lo,biondo1 ,mr4 ,sessions1 ,mr4        
,pet]son1 ,mr4 ,blum1 ,mr4 ,amodei1 ,mr4
 ,mc,dermott1 ,mr4 ,bi%op ( ,utah1 ,mr4 
,pompeo1 ,mr4 ,mac,arthur1 ,mr4 ,emm] ( 
,m9nesota1 ,mr4 ,b>r1 ,mr4 ,rigell1 ,mr4

 ,latta1 ,mr4 ,c>son ( ,indiana1 ,mr4   
,=t5b]ry1 ,mr4 ,pauls51 ,mr4 ,rice (    
,s\? ,c>ol9a1 ,mr4 ,o',r\rke1 ,mr4 ,roe 
( ,t5nessee1 ,mr4 ,gu?rie1 ,mr4         
,c>twright1 ,mr4 ,b]a1 ,mr4 ,poe (      
,texas1 ,mr4 ,c>ney1 ,mrs4 ,brooks (    
,indiana1 ,mr4 ,sires1 ,mr4 ,mi*ael ,f4 
,doyle ( ,p5nsylvania1 ,mr4 ,rooney (   
,florida1 ,mr4 ,buck1 ,ms4 ,gabb>d1 ,mr4
 ,palazzo1 ,mr4 ,gohm]t1 ,mr4 ,conaway1 
,mr4 ,pet]s1 ,mr4 ,brat1 ,mr4 ,roskam1  
,mr4 ,culb]son1 ,mr4 ,coop]1 ,mr4 ,brady
 ( ,texas1 ,mr4 ,cram]1 ,mr4 ,mess]1    
,mr4 ,scott ( ,virg9ia1 ,mr4 ,david     
,scott ( ,georgia1 ,mr4 ,gallego1 ,mr4  
,heck ( ,wa%+ton1 ,mr4 ,br5dan ,f4      
,boyle ( ,p5nsylvania1 ,mr4 ,pallone1   
,mr4 ,smi? ( ,new ,j]sey1 ,mr4 ,s*rad]1 
,ms4 ,moore1 ,mr4 ,"y ( ,i[a1 ,mr4      
,abraham1 ,mr4 ,ca/ro ( ,texas1 ,ms4    
,e/y1 ,mrs4 ,com/ock1 ,mr4 ,huelskamp1  
,mr4 ,mill] ( ,florida1 ,mr4 ,curbelo ( 
,florida1 ,mr4 ,pitt5g]1 ,mr4 ,gu9ta1   
,mr4 ,langev91 ,mr4 ,wittman1 ,mr4      
,nunes1 ,mr4 ,des,jarlais1 ,mr4         

,?ornb]ry1 ,mr4 ,long1 ,mr4 ,mc,caul1   
,mrs4 ,walorski1 ,mr4 ,sam ,johnson (   
,texas1 ,mr4 ,g>rett1 ,mr4 ,fleis*mann1 
,mr4 ,a%=d1 ,mr4 ,williams1 ,mr4        
,rupp]sb]g]1 ,mr4 ,k9d1 ,mr4 ,payne1    
,mrs4 ,watson ,coleman1 ,mr4 ,issa1 ,mr4
 ,hurd ( ,texas1 ,mr4 ,"y ( ,indiana1   
,mr4 ,buc%on1 ,mr4 ,g5e ,gre5 ( ,texas1 
,mr4 ,h9ojosa1 ,mr4 ,web/] ( ,florida1  
,mr4 ,bilirakis1 ,mr4 ,rei*]t1 ,mr4     
,c\rtney1 ,mr4 ,smi? ( ,nebraska1 ,mr4  
,salmon1 ,ms4 ,eddie ,b]nice ,johnson ( 
,texas1 ,mr4 ,s5s5br5n]1 ,mrs4 ,black1  
,mr4 ,flores1 ,mr4 ,s*iff1 ,mr4 ,l>son (
 ,connecticut1 ,mr4 ,y>mu?1 ,mr4 ,j5k9s 
( ,we/ ,virg9ia1 ,mr4 ,de,santis1 ,mr4  
,%]man1 & ,mr4 ,r\z]  ,septemb] #ba1    
#bjaf ,committ$ to ! ,committee ( !     
,:ole ,h\se on ! ,/ate ( ! ,union &     
ord]$ to be pr9t$  ,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 (     

#bjae4  #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$4  #c4 ,effective date2            
applicability  7a7 ,effective date ,?is 
,act %all take effect on ,janu>y #a ( ! 
#b;d ye> t beg9s aft] ! date ( !        
enactm5t ( ?is ,act4  7b7 ,applicability
 ,?is ,act %all n apply to any tax      
obligation t accrues be=e ! effective   
date ( ?is ,act4  ,septemb] #ba1 #bjaf  
,committ$ to ! ,committee ( ! ,:ole     
,h\se on ! ,/ate ( ! ,union & ord]$ to  
be pr9t$