,,ii #aafth ,,congress #b;d ,session ,s4 #ciie ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,june #ah1 #bjbj,mr4 ,thune 7for himself and ,mr4 ,brown7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to limit the authority of ,states or other taxing jurisdictions to tax certain income of employees for employment duties performed in other ,states or taxing jurisdictions1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,remote and ,mobile ,worker ,relief ,act of #bjbj4 #b4 ,limitations on 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 taxing jurisdiction shall be subject to income tax in any taxing jurisdiction other than-- 7#a7 the taxing jurisdiction of the employee's residence2 and 7#b7 the taxing jurisdiction 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 income tax withholding and reporting requirements with respect to any taxing jurisdiction unless the employee is subject to income tax in such taxing jurisdiction 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 taxing jurisdiction during the calendar year4 7c7 ,operating rules ,for purposes of determining penalties related to an employer's income tax withholding and reporting requirements with respect to any taxing jurisdiction-- 7#a7 an employer may rely on an employee's annual determination of the time expected to be spent by such employee in the taxing jurisdictions 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 taxing jurisdiction for a day if the employee performs more of the employee's employment duties within such taxing jurisdiction than in any other taxing jurisdiction during a day4 7,b7 ,if an employee performs employment duties in a resident taxing jurisdiction and in only one nonresident taxing jurisdiction during one day1 such employee shall be considered to have performed more of the employee's employment duties in the nonresident taxing jurisdiction than in the resident taxing jurisdiction 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 taxing jurisdiction in which the employment duties are performed1 except that the term employee shall not include a professional athlete1 professional entertainer1 qualified production employee1 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 of prominence 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 ,qualified production employee ,the term qualified production employee means a person who performs production services of any nature directly in connection with a taxing jurisdiction qualified1 certified or approved film1 television or other commercial video production for wages or other remuneration1 provided that the wages or other remuneration paid to such person are qualified production costs or expenditures under such taxing jurisdiction's qualified1 certified or approved film incentive program1 and that such wages or other remuneration must be subject to withholding under such film incentive program as a condition to treating such wages or other remuneration as a qualified production cost or expenditure4 7#f7 ,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#g7 ,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 taxing jurisdiction in which the employee's employment duties are performed1 in which case the taxing jurisdiction's definition shall prevail4 7#h7 ,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#i7 ,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 taxing jurisdiction 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 taxing jurisdictions in which the employee performs employment duties for such employer4 7#aj7 ,wages or other remuneration ,the term wages or other remuneration may be limited by the taxing jurisdiction in which the employment duties are performed4 7e7 ,adjustment during coronavirus pandemic ,with respect to calendar year #bjbj1 in the case of any employee who performs employment duties in any taxing jurisdiction other than the taxing jurisdiction of the employee's residence during such year as a result of the ,,covid-#ai public health emergency1 subsection 7a77#b7 shall be applied by substituting #ij days for #cj days4 #c4 ,state and local tax certainty 7a7 ,status of employees during covered period ,notwithstanding section #b7;a77#b7 or 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 such term under section #b7;d77#g74 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 has the same meaning given such term under section #b7;d77#h74 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 their 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 #d4 ,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