,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ciie  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ah1 #bjbj,mr4   
,?une 7= himself & ,mr4 ,br[n7 introduc$
 ! foll[+ bill2 :i* 0 read twice &      
ref]r$ to ! ,committee on ,f9ance  ,a   
,,bill  ,to limit ! au?ority ( ,/ates or
 o!r tax+ jurisdictions to tax c]ta9    
income ( employees = employm5t duties   
p]=m$ 9 o!r ,/ates or tax+              
jurisdictions1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,remote & ,mobile ,work] ,relief ,act ( 
#bjbj4  #b4 ,limitations on )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 tax+ jurisdiction %all
 be subject to income tax 9 any tax+    
jurisdiction o!r ?an-- 7#a7 ! tax+      
jurisdiction ( ! employee's resid5ce2 & 
7#b7 ! tax+ jurisdiction )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 income  
tax )hold+ & report+ requirem5ts )      
respect to any tax+ jurisdiction unless 
! employee is subject to income tax 9   
su* tax+ jurisdiction "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 ! tax+ jurisdiction dur+ ! cal5d> ye>4
  7c7 ,op]at+ rules ,= purposes (       
det]m9+ p5alties relat$ to an employ]'s 
income tax )hold+ & report+ requirem5ts 
) respect to any tax+ jurisdiction--    
7#a7 an employ] may rely on an          
employee's annual det]m9ation ( ! "t    
expect$ to be sp5t by su* employee 9 !  
tax+ jurisdictions 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 tax+ jurisdiction 
= a day if ! employee p]=ms m ( !       
employee's employm5t duties )9 su* tax+ 
jurisdiction ?an 9 any o!r tax+         
jurisdiction dur+ a day4  7,b7 ,if an   
employee p]=ms employm5t duties 9 a     
resid5t tax+ jurisdiction & 9 only "o   
nonresid5t tax+ jurisdiction dur+ "o    
day1 su* employee %all be consid]$ to h 

p]=m$ m ( ! employee's employm5t duties 
9 ! nonresid5t tax+ jurisdiction ?an 9 !
 resid5t tax+ jurisdiction = 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 
! tax+ jurisdiction 9 :i* ! employm5t   
duties are p]=m$1 except t ! t]m        
employee %all n include a pr(essional   
a?lete1 pr(essional ent]ta9]1 qualifi$  
production employee1 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 ( prom95ce :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 ,qualifi$   
production employee ,! t]m qualifi$     
production employee means a p]son :o    
p]=ms production s]vices ( any nature   
directly 9 connection ) a tax+          
jurisdiction qualifi$1 c]tifi$ or       
approv$ film1 television or o!r         
comm]cial video production = wages or   
o!r remun]ation1 provid$ t ! wages or   
o!r remun]ation paid to su* p]son are   
qualifi$ production co/s or exp5ditures 
"u su* tax+ jurisdiction's qualifi$1    
c]tifi$ or approv$ film inc5tive        
program1 & t su* wages or o!r           
remun]ation mu/ be subject to )hold+ "u 
su* film inc5tive program z a condition 
to treat+ su* wages or o!r remun]ation z
 a qualifi$ production co/ or           
exp5diture4  7#f7 ,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#g7 
,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 ! tax+ jurisdiction 9 :i* !    
employee's employm5t duties are p]=m$1 9
 :i* case ! tax+ jurisdiction's         
def9ition %all prevail4  7#h7 ,tax+     
jurisdiction ,! t]m tax+ jurisdiction   
means any ( ! sev]al ,/ates1 ! ,di/rict 
( ,columbia1 or any t]ritory or         
possession ( ! ,unit$ ,/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#i7 ,"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 ( ! tax+ jurisdiction 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   
tax+ jurisdictions 9 :i* ! employee     
p]=ms employm5t duties = su* employ]4   
7#aj7 ,wages or o!r remun]ation ,! t]m  
wages or o!r remun]ation may be limit$  
by ! tax+ jurisdiction 9 :i* ! employm5t
 duties are p]=m$4  7e7 ,adju/m5t dur+  
coronavirus p&emic ,) respect to cal5d> 
ye> #bjbj1 9 ! case ( any employee :o   
p]=ms employm5t duties 9 any tax+       
jurisdiction o!r ?an ! tax+ jurisdiction
 ( ! employee's resid5ce dur+ su* ye> z 
a result ( ! ,,covid-#ai public heal?   
em]g5cy1 subsection 7a77#b7 %all be     
appli$ by sub/itut+ #ij days = #cj days4
  #c4 ,/ate & local tax c]ta9ty  7a7    
,/atus ( employees dur+ cov]$ p]iod     
,not)/&+ section #b7;a77#b7 or 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$4  7#c7
 ,employ] ,! t]m employ] has ! same     
mean+ giv5 su* t]m "u section           
#b7;d77#g74  7#d7 ,out-(-/ate bus9ess ,!
 t]m out-(-/ate bus9ess means1 ) respect
 to any tax jurisdiction1 any bus9ess   
entity :i*1 except+ any employees ( su* 
bus9ess :o are work+ remotely )9 su*    
jurisdiction dur+ ! cov]$ 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 has ! same mean+ giv5 su*  
t]m "u section #b7;d77#h74  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 ( _! 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  #d4 ,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