119th Congress
H.R. 10271

Limits state taxes on workers who travel

A state could tax a worker's pay only where the worker lives or where the worker does job duties more than 30 days a year.

  • States could not tax nonresidents who work there 30 days or fewer in a year
  • Employers would not have to withhold state taxes in those cases
  • Athletes, entertainers, film workers and public speakers are left out of the rule
  • Takes effect January 1 of the second year after it becomes law

In committee

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