Mobile Workforce State Income Tax Simplification Act of 2015

Bill 114 hr 2315, also known as the Mobile Workforce State Income Tax Simplification Act of 2015, was introduced in the US Congress with the aim of simplifying the state income tax rules for employees who work in multiple states. The bill sought to establish a uniform standard for when states could tax nonresident employees, specifically setting a threshold of 30 days or less for which an employee could work in a state without being subject to that state's income tax laws.

The bill aimed to reduce the administrative burden on both employees and employers by providing clarity on when state income taxes were applicable. It also sought to prevent double taxation of income earned by employees who work in multiple states by establishing a clear framework for determining which state had the right to tax that income.

The Mobile Workforce State Income Tax Simplification Act of 2015 received bipartisan support in Congress, with proponents arguing that it would create a more predictable and fair system for taxing mobile workers. However, the bill ultimately did not pass into law and was not enacted. Overall, the bill was designed to streamline the state income tax process for employees who work in multiple states, providing clarity and consistency in determining tax obligations.