,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hjef  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,augu/ #ad1 #bjbj,ms4 
,scanlon introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ! ,judici>y   
,a ,,bill  ,to e/abli% rules = ,/ates or
 o!r tax+ jurisdictions to tax bus9esses
 & individuals dur+ ,,covid-#ai :ile    
employees are p]=m+ employm5t duties 9  
o!r ,/ates or tax+ jurisdictions1 & =   
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,remote ,work] ,relief 
,act ( #bjbj4  #b4 ,/ate & local tax    
c]ta9ty  7a7 ,/atus ( employees dur+    
cov]$ p]iod ,not)/&+ any provision ( law
 ( a tax+ jurisdiction1 ) respect to any
 employee :o is work+ remotely )9 su*   
tax+ jurisdiction dur+ ! cov]$ p]iod--  
7#a7 except z provid$ "u p>agraph 7#b71 
any wages e>n$ by su* employee dur+ su* 
p]iod %all be deem$ to h be5 e>n$ at !  
prim>y "w location ( su* employee2 &    
7#b7 if an employ]1 at its sole         
discretion1 ma9ta9s a sy/em t tracks :]e
 su* employee p]=ms duties on a daily   

basis1 wages e>n$ by su* employee may1  
at ! election ( su* employ]1 be treat$ z
 e>n$ at ! location 9 :i* su* duties 7  
remotely p]=m$4  7b7 ,/atus ( bus9esses 
dur+ cov]$ p]iod ,not)/&+ any provision 
( law ( a tax+ jurisdiction-- 7#a7 9 !  
case ( an out-(-/ate bus9ess :i* has any
 employees work+ remotely )9 su*        
jurisdiction dur+ ! cov]$ p]iod1 !      
duties p]=m$ by su* employees )9 su*    
jurisdiction dur+ su* p]iod %all n be   
suffici5t to create any nexus or e/abli%
 any m9imum contacts or level ( pres5ce 
t w\ld o!rwise subject su* bus9ess to   
any regi/ration1 taxation1 or o!r relat$
 requirem5ts = bus9esses op]at+ )9 su*  
jurisdiction2 &  7#b7 except z provid$  
"u subsection 7a77#b71 ) respect to any 
tax impos$ by su* tax+ jurisdiction :i* 
is det]m9$1 9 :ole or 9 "p1 bas$ on net 
or gross receipts or income1 = purposes 
( apportion+ or s\rc+ su* receipts or   
income1 any duties p]=m$ by an employee 
( an out-(-/ate bus9ess :ile work+      
remotely dur+ ! cov]$ p]iod-- 7,a7 %all 

be disreg>d$ ) respect to any fil+      
requirem5ts = su* tax2 &  7,b7 %all be  
apportion$ & s\rc$ to ! tax jurisdiction
 :i* includes ! prim>y "w location ( su*
 employee4  7c7 ,def9itions ,= purposes 
( ?is section-- 7#a7 ,cov]$ p]iod ,! t]m
 cov]$ p]iod means1 ) respect to any    
employee work+ remotely1 ! p]iod-- 7,a7 
beg9n+ on ! date on :i* su* employee    
began work+ remotely2 &  7,b7 end+ on ! 
e>li] (-- 7i7 ! date on :i* ! employ]   
all[s1 at ! same "t-- 7,i7 su* employee 
to return to _! prim>y "w location2 &   
7,,ii7 n less ?an #ij p]c5t ( _! p]man5t
 work=ce to return to su* "w location2  
or  7ii7 ,decemb] #ca1 #bjbj4  7#b7     
,employee ,! t]m employee has ! same    
mean+ giv5 to x by ! tax+ jurisdiction 9
 :i* ! employm5t duties are p]=m$4  7#c7
 ,employ] ,! t]m employ] has ! same     
mean+ giv5 to x by ! tax+ jurisdiction 9
 :i* ! employee is p]=m+ employm5t      
duties4  7#d7 ,out-(-/ate bus9ess ,! t]m
 out-(-/ate bus9ess means1 ) respect to 
any tax jurisdiction1 any bus9ess entity

 :i*1 except+ any employees ( su*       
bus9ess :o are work+ remotely )9 su*    
jurisdiction dur+ ! cov]$ p]iod1 w\ld n 
o!rwise be subject to any tax fil+      
requirem5ts "u ! exi/+ law ( su* tax+   
jurisdiction4  7#e7 ,prim>y "w location 
,! t]m prim>y "w location means1 )      
respect to an employee1 ! address ( !   
employ] :]e ! employee is regul>ly      
assign$ to "w :5 su* employee is n work+
 remotely dur+ ! cov]$ p]iod4  7#f7     
,tax+ jurisdiction ,! t]m tax+          
jurisdiction means any ( ! sev]al       
,/ates1 ! ,di/rict ( ,columbia1 or any  
t]ritory or possession ( ! ,unit$       
,/ates1 any municipality1 city1 c\nty1  
t[n%ip1 p>i%1 transportation di/rict1 or
 assessm5t jurisdiction1 or any o!r     
political subdivision )9 ! t]ritorial   
limits ( ! ,unit$ ,/ates ) ! au?ority to
 impose a tax1 *>ge1 or fee4  7#g7      
,wages ,! t]m wages means all wages &   
o!r remun]ation paid to an employee t   
are subject to tax or )hold+ requirem5ts
 "u ! law ( ! tax+ jurisdiction 9 :i* ! 

employm5t duties are deem$ to be p]=m$  
"u subsection 7a7 dur+ ! cov]$ p]iod4   
7#h7 ,work+ remotely ,! t]m work+       
remotely means ! p]=mance ( duties by an
 employee at a location o!r ?an ! prim>y
 "w location ( su* employee at !        
direction ( 8 or h] employ] due to      
conditions result+ f ! public heal?     
em]g5cy relat+ to ! virus ,,s>s-,co,v-#b
 or coronavirus disease #bjai 7ref]r$ to
 9 ?is p>agraph z ,,covid-#ai71         
includ+-- 7,a7 to comply ) any gov]nm5t 
ord] relat+ to ,,covid-#ai2  7,b7 to    
prev5t ! spread ( ,,covid-#ai2 &  7,c7  
due to ! employee or a memb] ( !        
employee's family contract+ ,,covid-#ai4
  7d7 ,pres]vation ( au?ority ( tax+    
jurisdictions ,?is section %all n be    
con/ru$ z modify+1 impair+1 sup]s$+1 or 
au?oriz+ ! modification1 impairm5t1 or  
sup]session ( ! law ( any tax+          
jurisdiction p]ta9+ to taxation except z
 expressly provid$ 9 subsections 7a7    
?r\gh 7c74  #c4 ,effective date2        
applicability  7a7 ,effective date ,?is 

,act %all apply to cal5d> ye>s beg9n+   
aft] ,decemb] #ca1 #bjai4  7b7          
,applicability ,?is ,act %all n apply to
 any tax obligation t accrues be=e      
,janu>y #a1 #bjbj4