S.Amdt. 947

SA 947. Mr. THUNE (for himself and Mr. Portman) submitted an
amendment intended to be proposed to amendment SA 891 proposed by Mr.
Schumer to the bill H.R. 1319, to provide for reconciliation pursuant
to title II of S. Con. Res. 5; which was ordered to lie on the table;
as follows:

=========================== NOTE ===========================

On page S1200, March 4, 2021, in the first column, the following
appears: SA 947. Mr. THUNE submitted an amendment intended to be
proposed. . .

The online Record has been corrected to read: SA 947. Mr. THUNE
(for himself and Mr. Portman) submitted an amendment intended to
be proposed. . .

========================= END NOTE =========================

At the end of subtitle G of title IX, insert the
following:

PART 9--REMOTE AND MOBILE WORKER RELIEF

SEC. 9681. SHORT TITLE.

This part may be cited as the ``Remote and Mobile Worker
Relief Act of 2021''.

SEC. 9682. LIMITATIONS ON WITHHOLDING AND TAXATION OF
EMPLOYEE INCOME.

(a) In General.--No part of the wages or other remuneration
earned by an employee who is a resident of a taxing
jurisdiction and performs employment duties in more than one
taxing jurisdiction shall be subject to income tax in any
taxing jurisdiction other than--
(1) the taxing jurisdiction of the employee's residence;
and
(2) any taxing jurisdiction 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) Income Tax Withholding and Reporting.--Wages or other
remuneration earned in any calendar year shall not be subject
to income tax withholding and reporting requirements with
respect to any taxing jurisdiction unless the employee is
subject to income tax in such taxing jurisdiction 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 taxing jurisdiction during the
calendar year.
(c) Operating Rules.--For purposes of determining penalties
related to an employer's income tax withholding and reporting
requirements with respect to any taxing jurisdiction--
(1) an employer may rely on an employee's annual
determination of the time expected to be spent by such
employee in the performance of employment duties in the
taxing jurisdictions in which the employee will perform such
duties absent--
(A) the employer's actual knowledge of fraud by the
employee in making the determination; or
(B) collusion between the employer and the employee to
evade tax;
(2) except as provided in paragraph (3), if records are
maintained by an employer in the regular course of business
that record the location at which an employee performs
employment duties, such records shall not preclude an
employer's ability to rely on an employee's determination
under paragraph (1); and
(3) notwithstanding paragraph (2), if an employer, at its
sole discretion, maintains a time and attendance system that
tracks where the employee performs duties on a daily basis,
data from the time and attendance system shall be used
instead of the employee's determination under paragraph (1).
(d) Definitions and Special Rules.--For purposes of this
part:
(1) Day.--
(A) Except as provided in subparagraph (B), an employee is
considered present and performing employment duties within a
taxing jurisdiction for a day if the employee performs more
of the employee's employment duties within such taxing
jurisdiction than in any other taxing jurisdiction during a
day.
(B) If an employee performs employment duties in a resident
taxing jurisdiction and in only one nonresident taxing
jurisdiction during one day, such employee shall be
considered to have performed more of the employee's
employment duties in the nonresident taxing jurisdiction than
in the resident taxing jurisdiction for such day.
(C) For purposes of this paragraph, the portion of the day
during which the employee is in transit shall not be
considered in determining the location of an employee's
performance of employment duties.
(2) Employee.--
(A) In general.--
(i) General definition.--Except as provided in clause (ii),
the term ``employee'' has the meaning given such term in
section 3121(d) of the Internal Revenue Code of 1986, unless
such term is defined by the taxing jurisdiction in which the
person's employment duties are performed, in which case the
taxing jurisdiction's definition shall prevail.
(ii) Exception.--The term ``employee'' shall not include a
professional athlete, professional entertainer, qualified
production employee, or certain public figures.
(B) Professional athlete.--The term ``professional
athlete'' means a person who performs services in a
professional athletic event, provided that the wages or other
remuneration are paid to such person for performing services
in his or her capacity as a professional athlete.
(C) Professional entertainer.--The term ``professional
entertainer'' means a person of prominence who performs
services in the professional performing arts for wages or
other remuneration on a per-event basis, provided that the
wages or other remuneration are paid to such person for
performing services in his or her capacity as a professional
entertainer.
(D) Qualified production employee.--The term ``qualified
production employee'' means a person who performs production
services of any nature directly in connection with a taxing
jurisdiction qualified, certified or approved film,
television or other commercial video production for wages or
other remuneration, provided that the wages or other
remuneration paid to such person are qualified production
costs or expenditures under such taxing jurisdiction's
qualified, certified or approved film, television or other
commercial video production incentive program, and that such
wages or other remuneration must be subject to withholding
under such qualified, certified or approved film, television
or other commercial video production incentive program as a
condition to treating such wages or other remuneration as a
qualified production cost or expenditure.
(E) Certain public figures.--The term ``certain public
figures'' means persons of prominence who perform services
for wages or other remuneration on a per-event basis,
provided that the wages or other remuneration are paid to
such person for services provided at a discrete event, in the
nature of a speech, public appearance, or similar event.
(3) Employer.--The term ``employer'' has the meaning given
such term in section 3401(d) of the Internal Revenue Code of
1986, unless such term is defined by the taxing jurisdiction
in which the employee's employment duties are performed, in
which case the taxing jurisdiction's definition shall
prevail.
(4) Taxing jurisdiction.--The term ``taxing jurisdiction''
means any of the several States, the District of Columbia,
any municipality, city, county, township, parish,
transportation district, or assessment jurisdiction, or any
other political subdivision within the territorial limits of
the United States with the authority to impose a tax, charge,
or fee.
(5) Time and attendance system.--The term ``time and
attendance system'' means a system in which--
(A) the employee is required on a contemporaneous basis to
record his work location for every day worked outside of the
taxing jurisdiction in which the employee's employment duties
are primarily performed; and
(B) the system is designed to allow the employer to
allocate the employee's wages for income tax purposes among
all taxing jurisdictions in which the employee performs
employment duties for such employer.
(6) Wages or other remuneration.--The term ``wages or other
remuneration'' may be defined by the taxing jurisdiction in
which the employment duties are performed.
(e) Place of Residence.--For purposes of this section, the
residence of an employee shall be determined under the laws
of the taxing jurisdiction in which such employee maintains a
dwelling which serves as the employee's permanent place of
abode during the calendar year.
(f) Adjustment During Coronavirus Pandemic.--With respect
to calendar years 2020 and 2021, in the case of any employee
who performs employment duties in any taxing

[[Page S1201]]

jurisdiction other than the taxing jurisdiction of the
employee's residence during such year as a result of the
COVID-19 public health emergency, subsection (a)(2) shall be
applied by substituting ``90 days'' for ``30 days''.

SEC. 9683. STATE AND LOCAL TAX CERTAINTY.

(a) Status of Employees During Covered Period.--
Notwithstanding section 9682(a)(2) or any provision of law of
a taxing jurisdiction, with respect to any employee who is
working remotely within such taxing jurisdiction during the
covered period--
(1) except as provided under paragraph (2), any wages
earned by such employee during such period shall be deemed to
have been earned at the primary work location of such
employee; and
(2) if an employer, at its sole discretion, maintains a
system that tracks where such employee performs duties on a
daily basis, wages earned by such employee may, at the
election of such employer, be treated as earned at the
location in which such duties were remotely performed.
(b) Status of Businesses During Covered Period.--
Notwithstanding any provision of law of a taxing
jurisdiction--
(1) in the case of an out-of-jurisdiction business which
has any employees working remotely within such jurisdiction
during the covered period, the duties performed by such
employees within such jurisdiction during such period shall
not be sufficient to create any nexus or establish any
minimum contacts or level of presence that would otherwise--
(A) subject such business to any registration, taxation, or
other related requirements for businesses operating within
such jurisdiction; or
(B) cause such business to be deemed a resident of such
jurisdiction for tax purposes; and
(2) except as provided under subsection (a)(2), with
respect to any tax imposed by such taxing jurisdiction which
is determined, in whole or in part, based on net or gross
receipts or income, for purposes of apportioning or sourcing
such receipts or income, any duties performed by an employee
of an out-of-jurisdiction business while working remotely
during the covered period--
(A) shall be disregarded with respect to any filing
requirements for such tax; and
(B) shall be apportioned and sourced to the tax
jurisdiction which includes the primary work location of such
employee.
(c) Definitions.--For purposes of this section--
(1) Covered period.--The term ``covered period'' means,
with respect to any employee working remotely, the period--
(A) beginning on the date on which such employee began
working remotely; and
(B) ending on the earlier of--
(i) the date on which the employer allows, at the same
time--

(I) such employee to return to their primary work location;
and
(II) not less than 90 percent of their permanent workforce
to return to such work location; or

(ii) December 31, 2021.
(2) Employee.--The term ``employee'' has the meaning given
such term in section 3121(d) of the Internal Revenue Code of
1986, unless such term is defined by the taxing jurisdiction
in which the person's employment duties are deemed to have
been performed under subsection (a), in which case the taxing
jurisdiction's definition shall prevail.
(3) Employer.--The term ``employer'' has the meaning given
such term in section 3401(d) of the Internal Revenue Code of
1986, unless such term is defined by the taxing jurisdiction
in which the person's employment duties are deemed to have
been performed under subsection (a), in which case the taxing
jurisdiction's definition shall prevail.
(4) Out-of-jurisdiction business.--The term ``out-of-
jurisdiction business'' means, with respect to any taxing
jurisdiction, any business entity which, excepting any
employees of such business who are working remotely within
such jurisdiction during the covered period, would, under the
existing law of such taxing jurisdiction, not otherwise--
(A) be subject to any registration, taxation, or other
related requirement for businesses operating within such
jurisdiction; or
(B) be deemed a resident of such jurisdiction for tax
purposes.
(5) Primary work location.--The term ``primary work
location'' means, with respect to an employee, the address of
the employer where the employee is regularly assigned to work
when such employee is not working remotely during the covered
period.
(6) Taxing jurisdiction.--The term ``taxing jurisdiction''
has the same meaning given such term under section
9682(d)(4).
(7) Wages.--The term ``wages'' means all wages and other
remuneration paid to an employee that are subject to tax or
withholding requirements under the law of the taxing
jurisdiction in which the employment duties are deemed to be
performed under subsection (a) during the covered period.
(8) Working remotely.--The term ``working remotely'' means
the performance of duties by an employee at a location other
than the primary work location of such employee at the
direction of his or her employer due to conditions resulting
from the public health emergency relating to the virus SARS-
CoV-2 or coronavirus disease 2019 (referred to in this
paragraph as ``COVID-19''), including--
(A) to comply with any government order relating to COVID-
19;
(B) to prevent the spread of COVID-19; and
(C) due to the employee or a member of the employee's
family contracting COVID-19.
(d) Preservation of Authority of Taxing Jurisdictions.--
This section shall not be construed as modifying, impairing,
superseding, or authorizing the modification, impairment, or
supersession of the law of any taxing jurisdiction pertaining
to taxation except as expressly provided in subsections (a)
through (c).

SEC. 9684. EFFECTIVE DATE; APPLICABILITY.

(a) Effective Date.--Subject to subsection (c), this part
shall apply to calendar years beginning after December 31,
2019.
(b) Applicability.--This part shall not apply to any tax
obligation that accrues before January 1, 2020.
(c) Termination.--Section 9682 shall not apply to calendar
years beginning after December 31, 2024.
______