No CRS summary available for this bill.
This section limits state income taxation of wages earned by an employee who performs duties in more than one state to the employee’s state of residence and any state in which the employee performs duties for more than 30 days during the calendar year. It bars withholding and reporting unless the employee is subject to tax in the state, permits employers to rely on the employee’s annual determination of time spent in each state (absent fraud or collusion), and requires use of a time and attendance system when maintained; the provision excludes professional athletes, professional entertainers, qualified production employees, and certain public figures from the definition of employee.
This section delays the effective date of the Act until January 1 of the second calendar year that begins after the date of enactment. It exempts any tax obligation accruing before that date from the Act's requirements.