,i #aafth ,,congress #b;d ,session ,h4 ,r4 #hjef ,,in ,,the ,,house ,,of ,,representatives ,august #ad1 #bjbj,ms4 ,scanlon introduced the following bill2 which was referred to the ,committee on the ,judiciary ,a ,,bill ,to establish rules for ,states or other taxing jurisdictions to tax businesses and individuals during ,,covid-#ai while employees are performing employment duties in other ,states or taxing jurisdictions1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,remote ,worker ,relief ,act of #bjbj4 #b4 ,state and local tax certainty 7a7 ,status of employees during covered period ,notwithstanding any provision of law of a taxing jurisdiction1 with respect to any employee who is working remotely within such taxing jurisdiction during the covered period-- 7#a7 except as provided under paragraph 7#b71 any wages earned by such employee during such period shall be deemed to have been earned at the primary work location of such employee2 and 7#b7 if an employer1 at its sole discretion1 maintains a system that tracks where such employee performs duties on a daily basis1 wages earned by such employee may1 at the election of such employer1 be treated as earned at the location in which such duties were remotely performed4 7b7 ,status of businesses during covered period ,notwithstanding any provision of law of a taxing jurisdiction-- 7#a7 in the case of an out-of-state business which has any employees working remotely within such jurisdiction during the covered period1 the duties performed by such employees within such jurisdiction during such period shall not be sufficient to create any nexus or establish any minimum contacts or level of presence that would otherwise subject such business to any registration1 taxation1 or other related requirements for businesses operating within such jurisdiction2 and 7#b7 except as provided under subsection 7a77#b71 with respect to any tax imposed by such taxing jurisdiction which is determined1 in whole or in part1 based on net or gross receipts or income1 for purposes of apportioning or sourcing such receipts or income1 any duties performed by an employee of an out-of-state business while working remotely during the covered period-- 7,a7 shall be disregarded with respect to any filing requirements for such tax2 and 7,b7 shall be apportioned and sourced to the tax jurisdiction which includes the primary work location of such employee4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,covered period ,the term covered period means1 with respect to any employee working remotely1 the period-- 7,a7 beginning on the date on which such employee began working remotely2 and 7,b7 ending on the earlier of-- 7i7 the date on which the employer allows1 at the same time-- 7,i7 such employee to return to their primary work location2 and 7,,ii7 not less than #ij percent of their permanent workforce to return to such work location2 or 7ii7 ,december #ca1 #bjbj4 7#b7 ,employee ,the term employee has the same meaning given to it by the taxing jurisdiction in which the employment duties are performed4 7#c7 ,employer ,the term employer has the same meaning given to it by the taxing jurisdiction in which the employee is performing employment duties4 7#d7 ,out-of-state business ,the term out-of-state business means1 with respect to any tax jurisdiction1 any business entity which1 excepting any employees of such business who are working remotely within such jurisdiction during the covered period1 would not otherwise be subject to any tax filing requirements under the existing law of such taxing jurisdiction4 7#e7 ,primary work location ,the term primary work location means1 with respect to an employee1 the address of the employer where the employee is regularly assigned to work when such employee is not working remotely during the covered period4 7#f7 ,taxing jurisdiction ,the term taxing jurisdiction means any of the several ,states1 the ,district of ,columbia1 or any territory or possession of the ,united ,states1 any municipality1 city1 county1 township1 parish1 transportation district1 or assessment jurisdiction1 or any other political subdivision within the territorial limits of the ,united ,states with the authority to impose a tax1 charge1 or fee4 7#g7 ,wages ,the term wages means all wages and other remuneration paid to an employee that are subject to tax or withholding requirements under the law of the taxing jurisdiction in which the employment duties are deemed to be performed under subsection 7a7 during the covered period4 7#h7 ,working remotely ,the term working remotely means the performance of duties by an employee at a location other than the primary work location of such employee at the direction of his or her employer due to conditions resulting from the public health emergency relating to the virus ,,sars-,co,v-#b or coronavirus disease #bjai 7referred to in this paragraph as ,,covid-#ai71 including-- 7,a7 to comply with any government order relating to ,,covid-#ai2 7,b7 to prevent the spread of ,,covid-#ai2 and 7,c7 due to the employee or a member of the employee's family contracting ,,covid-#ai4 7d7 ,preservation of authority of taxing jurisdictions ,this section shall not be construed as modifying1 impairing1 superseding1 or authorizing the modification1 impairment1 or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in subsections 7a7 through 7c74 #c4 ,effective date2 applicability 7a7 ,effective date ,this ,act shall apply to calendar years beginning after ,december #ca1 #bjai4 7b7 ,applicability ,this ,act shall not apply to any tax obligation that accrues before ,january #a1 #bjbj4