Multi-State Worker Income Tax (Nonresident Physical Presence)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2024-10-22 — Multi-State Worker Tax Fairness Act of 2024: cross-connection with multi-state-worker-tax-fairness: Both address federal preemption of state taxation of nonresident workers based on physical presence; the Tax Fairness Act and the physical-presence bill are complementary proposals to constrain ‘convenience of the employer’ rules. (novelty: 2)
- 2021-05-27 — Multi-State Worker Tax Fairness Act of 2021: cross-connection with multi-state-worker-tax-fairness: Both pages address the same policy question — limiting state income taxation of nonresident workers to days physically present — and the 2021 Multi-State Worker Tax Fairness Act is a legislative vehicle for the physical-presence rule. (novelty: 2)
- 2022-11-01 — Multi-State Worker Tax Fairness Act of 2021: Multi-State Worker Tax Fairness Act of 2021 (117th Congress) proposed limiting state taxation of nonresident wages to days the worker was physically present in the taxing state; introduced and referred to subcommittee, did not advance. (novelty: 2)