H.R. 2110 - Mobile Workforce State Income Tax Fairness and Simplification Act Introduced in the House on April 27, 2009, H.R. 2110 can be found on the Thomas Website at: http://thomas.loc.gov/cgi-bin/query/z?c111:H.R.2110:. Representative Hank Johnson’s press release on the bill can be found here: http://www.house.gov/apps/list/press/ga04_johnson/04_29_09_mobile.shtml. This bill would enhance compliance with state personal income tax laws and simplify greatly the onerous burdens placed on employees who travel outside of their resident states for temporary periods and on employers who have corresponding withholding and reporting requirements. Issue Every work day in our country, thousands of Americans travel outside their home state on business trips for temporary periods. Most states have their own set of requirements for filing non-resident individual income tax returns and commensurate rules for employer withholding on those employees. Most individuals are not aware of this patchwork of non-resident state income tax filing rules, and many employers are required to incur extraordinary expenses to comply with withholding requirements. Solution The Mobile Workforce State Income Tax Fairness and Simplification Act would establish fair, administrable and uniform rules (including appropriate de minimis rules) to ensure that the appropriate amount of tax is paid to state and local jurisdictions without placing undue burdens on employees and their employers. In addition to the sponsor, Rep. Hank Johnson, there currently are 8 cosponsors of the bill: Rep Butterfield, G. K. [D-NC-1] - 4/27/2009 Rep Foxx, Virginia [R-NC-5] - 4/27/2009 Rep Franks, Trent [R-AZ-2] - 4/28/2009 Rep Goodlatte, Bob [R-VA-6] - 4/27/2009 Rep Hirono, Mazie K. [D-HI-2] - 4/28/2009 Rep Jones, Walter B., Jr. [R-NC-3] - 4/30/2009 Rep Jordan, Jim [R-OH-4] - 4/27/2009 Rep Pallone, Frank, Jr. [D-NJ-6] - 4/30/2009 On behalf of employers and the employees who travel for business, ask your Member of Congress to support this important legislation. BIFMA is supporting this issue through the Council On State Taxation (COST) 122 C Street, NW, Suite 330 Washington, DC 20001 202.484.5225 (direct) 202.484.5229 (fax) 207.749.4701 (mobile) http://www.cost.org To join BIFMA's Taxation Interest Group for updates on this issue, email bmiller@bifma.org. This page updated 2009-05-01