Mobile Workforce State Income Tax Simplification Act of 2017

Bill 115 hr 1393, also known as the Mobile Workforce State Income Tax Simplification Act of 2017, aims to simplify the complex state income tax laws that affect individuals who work in multiple states. The bill proposes that an individual's income should only be subject to state income tax in the state where they are physically present and performing services for more than 30 days in a calendar year.

Currently, many states have varying rules and thresholds for when an individual becomes subject to state income tax, leading to confusion and compliance challenges for mobile workers. This bill seeks to provide clarity and consistency by establishing a clear standard for when state income tax is applicable.

The bill also includes provisions for employers, requiring them to withhold state income tax for employees who meet the 30-day threshold. This would help streamline the tax withholding process for employers and ensure compliance with state tax laws. Overall, the Mobile Workforce State Income Tax Simplification Act of 2017 aims to provide relief for mobile workers and employers by simplifying the state income tax rules and reducing compliance burdens. It is a bipartisan effort to address a longstanding issue in the tax code and promote fairness and efficiency in the taxation of mobile workers.