Mobile Workforce Overview

Mobile Workforce Overview

AICPA supports legislation that would prohibit states from taxing most non-resident employees unless the employee is present and performing employment duties in the state for more than 30 days during the calendar year.  The AICPA supports the legislation because it provides long-overdue relief to taxpayers and their employers from the current web of inconsistent state tax and withholding rules that impact everyone who travels for work.


In the current 116th Congress, S. 604, was introduced on 2/28/19 by Senator Thune and 32 other bipartisan cosponsors.  It was referred to the Committee on Finance.

In the 115th Congress, the Mobile Workforce State Income Tax Simplification Act of 2017 (H.R. 1393, S. 540 (Rep. Bishop/Sen. Thune)) passed the House on 6/20/17 and passed the House Judiciary Committee on 3/22/17.  It had 57 cosponsors in the House and 61 cosponsors in the Senate.  The AICPA submitted a written statement for the 6/14/17 hearing of the Senate Committee on Small Business and Entrepreneurship, and the AICPA sent a letter of support and written statement for the record of a 4/13/16 hearing of the House Small Business Subcommittee on Economic Growth, Tax, and Capital Access.