Multi-State Worker Tax Fairness Act of 2024

[Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 10026 Introduced in House (IH)] <DOC> 118th CONGRESS 2d Session H. R. 10026 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 22, 2024 Mr. Himes (for himself, Mr. Pappas, and Mr. Gottheimer) introduced the following bill; which was referred to the Committee on the Judiciary _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Multi-State Worker Tax Fairness Act of 2024''. SEC. 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: ``Sec. 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