The Mobile Workforce State Income Tax Simplification Act of 2013 (the “Workforce Simplification Act”) was introduced in the House of Representatives on March 13, 2013. The Workforce Simplification Act would limit a state’s ability to tax a worker’s wages unless the employee was present and performed duties in that state for more than 30 days during a calendar year.
For an employer to determine whether withholding would be applicable to an employee, the following would apply: