U.S. Congress legislation · 119th Congress
HB10142: Multi-State Worker Tax Fairness Act of 2026
Status: In committee, August 24, 2026
To amend title 4 of the United States Code to limit the extent to which States may tax the compensation earned by nonresident telecommuters and other multi-State workers.
What the bill says
To amend title 4 of the United States Code to limit the extent to which States may tax the compensation earned by nonresident telecommuters and other multi-State workers.
From the introduced text, August 24, 2026:
A BILL To amend title 4 of the United States Code to limit the extent to which States may tax the compensation earned by nonresident telecommuters and other multi-State workers. SECTION 1. Short title This Act may be cited as the Multi-State Worker Tax Fairness Act of 2026 . SECTION 2. Limitation on State taxation of compensation earned by nonresident telecommuters and other multi-State workers (a) In general Chapter 4 of title 4, United States Code, is amended by adding at the end the following: SECTION 127. Limitation on State taxation of compensation earned by nonresident telecommuters and other multi-State workers (a) In general In applying its income tax laws to the compensation of a nonresident individual, a State may deem such nonresident individual to be present in or working in such State for any period of time only if such nonresident individual is physically present in such State for such period and such State may not impose nonresident income taxes on such compensation with respect to any period of time when such nonresident individual is physically present in another State. (b) Determination of physical presence For purposes of determining physical presence, no State may deem a nonresident individual to be present in or working in such State on the grounds that-- (1) such nonresident individual is present at or …
Sponsors
- James Himes (D, HD-004) · primary sponsor
- Christopher Pappas (D, HD-001)
- Josh Gottheimer (D, HD-005)
Latest actions
- : Referred to the House Committee on the Judiciary.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10142?
- HB10142 is a bill in Congress (119th Congress): Multi-State Worker Tax Fairness Act of 2026.
- What does HB10142 do?
- In its own words: To amend title 4 of the United States Code to limit the extent to which States may tax the compensation earned by nonresident telecommuters and other multi-State workers.
- What is the status of HB10142?
- In committee as of August 24, 2026. Latest action: Referred to the House Committee on the Judiciary. (August 24, 2026).
- Who sponsored HB10142?
- James Himes (D, HD-004), with 2 co-sponsors.
- Where is the official record for HB10142?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10142
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.