Bill · H.R. 10271· House(119-HR-10271)
Mobile Workforce State Income Tax Simplification Act of 2026
- Introduced
- 9/3/2026
- Last activity
- 9/3/2026 — Referred to the House Committee on the Judiciary.
- Sponsored by
- Craig Goldman
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
The bill is called the Mobile Workforce State Income Tax Simplification Act of 2026. It limits the authority of states to tax the income of employees who perform work duties in multiple states. Under the bill, wages earned by an employee working in more than one state are only subject to income tax in the employee's state of residence and any state where the employee is present and performing duties for more than 30 days during the calendar year. It also stops state income tax withholding and reporting requirements unless the employee meets the tax liability rules. The bill allows employers to rely on an employee's annual time expectations unless there is fraud, collusion, or a specific daily time and attendance system in place. Finally, certain workers like professional athletes, entertainers, and public figures are excluded from these rules.
Yes· 3 of 6
Does this make it easier to do business across state lines?+4
By simplifying cross-state taxation, the bill facilitates smoother interstate commerce and labor movement.
Would middle-income households be better off under this?+3
The bill provides tax simplification and potential savings for many working-class professionals.
Does this cut taxes for middle-income families?+3
The bill reduces the number of states that can tax mobile employees, providing relief to many working professionals.
The opposite
Does this leave more decisions to the states?-5
The bill explicitly restricts the authority of states to tax income earned by their residents.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2(a): This provision protects workers who travel for work by ensuring they do not have to pay income taxes to a nonresident state unless they work in that state for more than 30 days in a calendar year. This removes the unfair burden of filing taxes in multiple states for routine, short-term business travel.
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Section 2(b): This part stops states from forcing employers to withhold and report income taxes for traveling employees unless those employees actually cross the 30-day work threshold in that state. This simplifies tax paperwork for workers and reduces administrative headaches.
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Section 2(c): This rule lets employers rely on an employee's annual estimate of time spent working in different states to handle tax penalties, making compliance straightforward. This common-sense approach keeps everyday workers and businesses from getting tangled up in confusing paperwork.
Potential Negative Impacts for People
- Section 2(d)(2): This section explicitly excludes professional athletes, professional entertainers, qualified production employees, and certain public figures from the benefits of the bill. Because of this exclusion, these specific workers do not receive the protections against multi-state taxation and will continue to face different tax rules compared to other traveling employees.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+3Good For Business Owners+2
- Economy And Finance
- Reduces Middle Class Taxes+3Improves Economic Growth+1
- Governance And Ideology
- Improves Interstate Commerce+4Increases Federal Power+2Increase States Rights-5
- 9/3/2026
- Referred to the House Committee on the Judiciary.
- Introduced in House
2 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.