Mobile Workforce State Income Tax Simplification Act of 2026

This bill would limit which states can tax the wages of employees who work in more than one state. An employee's wages could be taxed only by the state where the employee lives and by any other state where the employee works for more than 30 days in a calendar year. Employers would not have to withhold or report state income tax for a state unless the employee owes tax there under this rule, and employers could rely on an employee's yearly estimate of where they will work unless the employer uses a daily time-tracking system. Professional athletes, professional entertainers, certain film and TV production workers, and certain public figures paid per event would not be covered. The rules would take effect on January 1 of the second calendar year after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Craig A. Goldman Republican sponsor
• 0 cosponsors