Multi-State Worker Tax Fairness Act of 2026

This bill would change federal law to limit how states tax the pay of people who do not live in that state. A state could treat a nonresident as working in the state only for the time the person is physically there, and could not tax pay for time the person spends in another state. States could not count work done at home in another state as in-state work under a "convenience of the employer" rule or similar test. The limits apply to wages and contractor pay, not to business taxes or income such as dividends, interest, or rent. The changes would take effect when the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• James A. Himes Democrat sponsor
• 2 cosponsors