U.S. Congress legislation · 119th Congress
HB10271: Mobile Workforce State Income Tax Simplification Act of 2026
Status: In committee, September 3, 2026
To limit the authority of States to tax certain income of employees for employment duties performed in other States.
What the bill says
To limit the authority of States to tax certain income of employees for employment duties performed in other States.
From the introduced text, September 3, 2026:
A BILL To limit the authority of States to tax certain income of employees for employment duties performed in other States. SECTION 1. Short title This Act may be cited as the Mobile Workforce State Income Tax Simplification Act of 2026 . SECTION 2. Limitations on State withholding and taxation of employee income (a) In general No part of the wages or other remuneration earned by an employee who performs employment duties in more than one State shall be subject to income tax in any State other than-- (1) the State of the employee's residence; and (2) the State within which the employee is present and performing employment duties for more than 30 days during the calendar year in which the wages or other remuneration is earned. (b) Wages or other remuneration Wages or other remuneration earned in any calendar year shall not be subject to State income tax withholding and reporting requirements unless the employee is subject to income tax in such State under subsection (a). Income tax withholding and reporting requirements under subsection (a)(2) shall apply to wages or other remuneration earned as of the commencement date of employment duties in the State during the calendar year. (c) Operating rules For purposes of determining penalties related to an employer's State income tax withholding and reporting requirements-- (1) an …
Sponsors
- Craig Goldman (R, HD-TX-12) · primary sponsor
Latest actions
- : Referred to the House Committee on the Judiciary.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10271?
- HB10271 is a bill in Congress (119th Congress): Mobile Workforce State Income Tax Simplification Act of 2026.
- What does HB10271 do?
- In its own words: To limit the authority of States to tax certain income of employees for employment duties performed in other States.
- What is the status of HB10271?
- In committee as of September 3, 2026. Latest action: Referred to the House Committee on the Judiciary. (September 3, 2026).
- Who sponsored HB10271?
- Craig Goldman (R, HD-TX-12).
- Where is the official record for HB10271?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10271
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.