Multi-State Worker Tax Fairness (Nonresident Income Tax)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2024-10-22 — Multi-State Worker Tax Fairness Act of 2024: 2024 — Multi-State Worker Tax Fairness Act of 2024 (H.R. introduced, referred to House Judiciary Committee) would set federal limits on states taxing nonresident workers’ wages for work performed outside the taxing state; benefits remote/cross-border workers, reduces revenue for states using ‘convenience of the employer’ sourcing rules; no legal effect while pending. (novelty: 2)
- 2021-05-27 — Multi-State Worker Tax Fairness Act of 2021: Multi-State Worker Tax Fairness Act of 2021 (S. introduced, referred to committee) would bar states from taxing a nonresident worker’s wages except for days the worker was physically present in the taxing state; benefits remote/cross-border workers, reduces revenue for states with ‘convenience of the employer’ sourcing rules (e.g., NY). (novelty: 2)