H.R. 2600House111th Congress (2009-2011)In Committee

Telecommuter Tax Fairness Act of 2009

Introduced May 21, 2009

Legislative Activity

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2 earlier actions
HouseCommittee Latest Action

Referred to the Subcommittee on Commercial and Administrative Law.

June 12, 2009

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HouseIntro Referral

Introduced in House

May 21, 2009

HouseIntro Referral

Referred to the House Committee on the Judiciary.

May 21, 2009

HouseCommittee

Referred to the Subcommittee on Commercial and Administrative Law.

June 12, 2009

Floor Debate

16 members

What members said about H.R. 2600 on the floor

4 Republicans12 Democrats
Darrell Issa
Rep. Darrell IssaR-CA-49 · Jul 14, 2010

Madam Speaker, I yield myself such time as I may consume. Madam Speaker, I rise with serious concerns with H.R. 1722, the Telework Improvement Act. This began as a bipartisan bill, and if our one…

Stephen F. Lynch
Rep. Stephen F. LynchD-MA-9 · Jul 14, 2010

Madam Speaker, pursuant to House Resolution 1509, I call up the bill (H.R. 1722) to improve teleworking in executive agencies by developing a telework program that allows employees to telework at…

Gerald E. Connolly
Rep. Gerald E. ConnollyD-VA-11 · Jul 14, 2010

Mr. Speaker, I thank my good friend and colleague from Massachusetts (Mr. Lynch) for his outstanding leadership on this and so many other issues on the Oversight and Government Reform Committee. I…

John P. Sarbanes
Rep. John P. SarbanesD-MD-3 · Jul 14, 2010

I thank the gentleman for yielding, and I want to thank him for his work in shepherding this through the process of bringing it to the House floor. Madam Speaker, I am delighted that we are going to…

Eleanor Holmes Norton
Rep. Eleanor Holmes NortonD-DC · Jul 14, 2010

I thank the gentleman from Massachusetts for yielding, but I particularly thank him for his leadership on many issues in our subcommittee, not the least of which is this issue which he has shepherded…

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Steny H. Hoyer
Rep. Steny H. HoyerD-MD-5 · Jul 14, 2010

I thank the gentleman for yielding. I want to thank Mr. Lynch and certainly my colleague from Maryland, Congressman Sarbanes, for his leadership and for his efforts on this bill. I also want to thank…

Earl Blumenauer
Rep. Earl BlumenauerD-OR-3 · Jul 14, 2010

Mr. Speaker, I am proud today to have the opportunity to support H.R. 1722, the Telework Improvements Act of 2009. I would like to thank Representative Sarbanes, Representative Lynch, Chairman Towns…

Frank R. Wolf
Rep. Frank R. WolfR-VA-10 · Jul 14, 2010

Madam Speaker, I rise in strong support of the bill. But let me just say, Mr. Issa said that the Republicans wanted to be part of this. And I think we've got to start doing things in this institution…

Edolphus Towns
Rep. Edolphus TownsD-NY-10 · Jul 14, 2010

Let me thank you, Mr. Lynch, for the hard work that you have done on this bill. And let me begin by saying to the other side, I hope we're talking about the same legislation here, because in the…

Danny K. Davis
Rep. Danny K. DavisD-IL-7 · Jul 14, 2010

Mr. Speaker, I rise in support of H.R. 1722, the Telework Improvements Act. This legislation is similar to a bill I introduced last Congress that passed the House with bipartisan support by voice…

Robert J. Wittman
Rep. Robert J. WittmanR-VA-1 · Jul 14, 2010

Mr. Speaker, I would like to thank Ranking Member Issa for his great work on this bill. I appreciate your words and Congressman Wolf's words concerning the things that we need to do. Telework is a…

Chris Van Hollen
Rep. Chris Van HollenD-MD-8 · Jul 14, 2010

Mr. Speaker, as a representative of a district with a large number of federal employees, I rise in strong support of H.R. 1722, the Telework Improvements Act. I want to thank Chairmen Towns and Lynch…

Phil Gingrey
Rep. Phil GingreyR-GA-11 · Jul 14, 2010

Mr. Speaker, I want to thank Mr. Issa for offering this motion to recommit. Since the stimulus passed last February, the private sector has shed over 3.2 million jobs and unemployment now stands at a…

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Anna G. Eshoo
Rep. Anna G. EshooD-CA-14 · Jul 14, 2010

Mr. Speaker, I rise today in support of H.R. 1722, the Telework Improvements Act of 2009. I supported this legislation when it came to the House floor earlier this year, and I intend to vote in favor…

Albio Sires
Rep. Albio SiresD-NJ-13 · Jul 14, 2010

Mr. Speaker, I rise today in strong support of H.R. 1722, the Telework Improvements Act of 2010. This bill will modernize the Federal Government and establish our Federal agencies as a model for…

James A. Himes
Rep. James A. HimesD-CT-4 · Jul 14, 2010

A sincere thank you to the gentleman from Massachusetts for his leadership on this issue. Mr. Speaker, I too rise in strong support of H.R. 1722, the Telework Improvements Act. We have heard…

Bill Text

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Introduced in HouseIssued May 21, 2009

I

111th CONGRESS

1st Session

H. R. 2600

IN THE HOUSE OF REPRESENTATIVES

May 21, 2009

Mr. Himes (for himself, Mr. Wolf, Mr. Nye, Mr. Connolly of Virginia, Mr. McGovern, Mr. Sarbanes, Mr. Johnson of Georgia, Ms. DeLauro, Mr. Lance, and Ms. Bean) 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.

1.

Short title

This Act may be cited as the Telecommuter Tax Fairness Act of 2009.

2.

Limitation on State taxation of compensation earned by nonresident telecommuters

(a)

In general

Chapter 4 of title 4, United States Code, is amended by adding at the end the following new section:

127.

Limitation on State taxation of compensation earned by nonresident telecommuters

(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 nonresident individual to be present in or working in such State on the grounds that—

(1)

such nonresident individual is present at or working at home for convenience, or

(2)

such nonresident individual’s work at home or office at home fails any convenience of the employer test or any similar test.

(c)

Determination of periods of time with respect to which compensation is paid

For purposes of determining the periods of time with respect to which compensation is paid, no State may deem a period of time during which a nonresident individual is physically present in another State and performing certain tasks in such other State to be—

(1)

time that is not normal work time unless such individual’s employer deems such period to be time that is not normal work time,

(2)

nonworking time unless such individual’s employer deems such period to be nonworking time, or

(3)

time with respect to which no compensation is paid unless such individual’s employer deems such period to be time with respect to which no compensation is paid.

(d)

Definitions

As used in this section—

(1)

State

The term State means each of the several States (or any subdivision thereof), the District of Columbia, and any territory or possession of the United States.

(2)

Income tax

The term income tax has the meaning given such term by section 110(c).

(3)

Income tax laws

The term income tax laws includes any statutes, regulations, administrative practices, administrative interpretations, and judicial decisions.

(4)

Nonresident individual

The term nonresident individual means an individual who is not a resident of the State applying its income tax laws to such individual.

(5)

Employee

The term employee means an employee as defined by the State in which the nonresident individual is physically present and performing personal services for compensation.

(6)

Employer

The term employer means the person having control of the payment of an individual’s compensation.

(7)

Compensation

The term compensation means the salary, wages, or other remuneration earned by an individual for personal services performed as an employee or as an independent contractor.

(e)

No inference

Nothing in this section shall be construed as bearing on—

(1)

any tax laws other than income tax laws,

(2)

the taxation of corporations, partnerships, trusts, estates, limited liability companies, or other entities, organizations, or persons other than nonresident individuals in their capacities as employees or independent contractors,

(3)

the taxation of individuals in their capacities as shareholders, partners, trust and estate beneficiaries, members or managers of limited liability companies, or in any similar capacities, and

(4)

the income taxation of dividends, interest, annuities, rents, royalties, or other forms of unearned income.

.

(b)

Clerical amendment

The table of sections of such chapter 4 is amended by adding at the end the following new item:

127. Limitation on State taxation of compensation earned by nonresident telecommuters.

.

(c)

Effective date

The amendments made by this section shall take effect on the date of the enactment of this Act.