Us Congress 2023-2024 Regular Session

Us Congress House Bill HB10026

Introduced
10/22/24  

Caption

Multi-State Worker Tax Fairness Act of 2024

Impact

If enacted, this bill could significantly alter the landscape of state taxation related to telecommuting. It aims to ensure that states cannot impose income taxes on individuals who are not physically working within their borders, thus potentially alleviating tax liabilities for many workers who telecommute from different states. This change may encourage more flexible work arrangements and support the growing trend of remote employment, as it addresses a critical aspect of taxation that could hinder these arrangements.

Summary

House Bill 10026, referred to as the 'Multi-State Worker Tax Fairness Act of 2024', aims to amend title 4 of the United States Code to limit the ability of states to tax the compensation earned by nonresident telecommuters and other multi-state workers. The bill seeks to clarify that a nonresident individual can only be taxed by the state where the employer is located if they are physically present in that state during the time in question. This legislative effort is increasingly relevant with the rise of remote work and the growing number of employees working across state lines.

Contention

However, there may be notable points of contention surrounding this legislation. Proponents argue that it provides fairness to nonresident workers and prevents states from overreaching in their taxation of individuals who work remotely. Critics, on the other hand, may fear that this could reduce revenue for states that rely on income taxes from workers, particularly in areas with significant numbers of telecommuters. Additionally, discussions about how states can effectively manage their tax systems without excessive burden on their economies are likely to surface as this bill is considered.

Companion Bills

No companion bills found.

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