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H.R. 2315 · 114th Congress

Mobile Workforce State Income Tax Simplification Act of 2015

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.

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Passed the House without a recorded vote, then expired. It passed by voice vote or unanimous consent, which don't record how each member voted, but didn't become law before the 114th Congress ended.

MBR BishopSponsor
180 cosponsors · 60 D, 120 R
JCR Chaffetz DCD Cicilline HJD Johnson PMD Murphy DRR Ross LSR Smith ESD Swalwell MWR Walker BFR Farenthold TDD Deutch GGR Grothman SSR Stivers SDD DelBene DLR LaMalfa BPD Pascrell EPD Perlmutter JWR Wilson TWR Walberg DYR Young JMR Moolenaar DKD Kilmer SFR Fincher JHR Hensarling TMR Marino JSR Smith DTR Trott DCR Collins CHR Hardy JKR Kline CMR Miller PPD Pierluisi TRR Rokita BHR Huizenga JJR Jordan KNR Noem JFR Forbes AKD Kuster CBR Boustany GGD Graham BJR Johnson MTD Thompson DBD Beyer AHD Hastings BLR Luetkemeyer ERR Royce SPR Pearce MWR Walters FUR Upton BGR Goodlatte MMR Mulvaney POR Olson CSR Stewart DLD Loebsack DNR Newhouse ASR Scott TYR Yoho BDR Dold JDD Delaney TSD Sewell MBR Blackburn MBR Brooks SCR Chabot SCD Cohen JDR Duncan AED Eshoo RFR Frelinghuysen TFR Franks JFR Fleming KGR Granger JHR Heck LJR Jenkins AKD Kirkpatrick MKR Kelly JRR Ratcliffe KSD Sinema MVD Veasey PWD Welch BCR Carter JHR Herrera Beutler LLR Lance RBR Blum FLR LoBiondo CPD Peterson PSR Sessions MAR Amodei RBR Bishop ABR Barr TER Emmer RLR Latta JMD McDermott TMR MacArthur MPR Pompeo SRR Rigell ACD Carson JFR Fortenberry EPR Paulsen BGR Guthrie BOD O’Rourke PRR Roe TRR Rice SBR Brooks ABD Bera KBR Buck JCD Carney MCD Cartwright MDD Doyle LGR Gohmert TGD Gabbard TPR Poe SPR Palazzo TRR Rooney ASD Sires DBR Brat KCR Conaway SPD Peters PRR Roskam KBR Brady JCD Cooper JCR Culberson KCR Cramer LMR Messer BSD Scott DSD Scott RGD Gallego DHD Heck BBD Boyle FPD Pallone CSR Smith KSD Schrader GMD Moore DYR Young RAR Abraham JCD Castro EED Esty BCR Comstock THR Huelskamp JMR Miller CCR Curbelo RPR Pittenger FGR Guinta JLD Langevin DNR Nunes RWR Wittman SDR DesJarlais BLR Long MMR McCaul MTR Thornberry SJR Johnson JWR Walorski BAD Ashford CFR Fleischmann SGR Garrett RWR Williams DIR Issa RKD Kind DPD Payne CRD Ruppersberger BWD Watson Coleman LBR Bucshon WHR Hurd TYR Young GGD Green RHD Hinojosa DWR Webster GBR Bilirakis JCD Courtney DRR Reichert ASR Smith MSR Salmon EJD Johnson DBR Black FSR Sensenbrenner BFR Flores ASD Schiff JLD Larson JYD Yarmuth EJR Jenkins RDR DeSantis DRR Rouzer BSD Sherman

8 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

  1. House Introduced May 14, 2015
  2. House Passed Sep 21, 2016
What it does: CRS summary · Passed House without amendment · Sep 21, 2016

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Mobile Workforce State Income Tax Simplification Act of 2015

(Sec.2) This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year.

The bill also exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax under this bill.

For the purpose of determining penalties related to employer withholding or reporting requirements, an employer may rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.

The bill exempts from the definition of "employee" professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

(Sec. 3) The bill takes effect on January 1 of the second year that begins after the date of the enactment of this bill.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Mobile Workforce State Income Tax Simplification Act of 2015

Latest action (Sep 22, 2016): Received in the Senate.

Policy area: Taxation · Origin: House · Introduced: May 14, 2015

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

  1. House Introduced May 14, 2015
  2. House Passed Sep 21, 2016

No recorded floor vote found.