# 119-hr-10271: Mobile Workforce State Income Tax Simplification Act of 2026

119-hr-10271, Mobile Workforce State Income Tax Simplification Act of 2026, is a 119th Congress bill sponsored by Rep. Goldman, Craig A. [R-TX-12] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-09-24).

- Canonical: https://policyrisk.com/legislation/119-hr-10271
- As of: 2026-09-24
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10271
- Congress: 119
- Title: Mobile Workforce State Income Tax Simplification Act of 2026
- Status: introduced
- Introduced: 2026-09-03
- Sponsor: Rep. Goldman, Craig A. [R-TX-12] (R-TX)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-24

## Summary

**This bill would limit state income tax on wages for employees who work in more than one State to the employee's State of residence and, after more than 30 days in a year, a single nonresident State.** It would also create clear employer withholding rules and carve out specific exclusions for professional athletes, entertainers, qualified production workers, and certain public figures. - Workers and families: Multi-State employees would generally owe income tax only to their home State and at most one other State where they perform duties for more than 30 days in a calendar year. Transit time does not count and certain gig or per-event workers are excluded from this rule. - Employers and payroll: Employers would use either an employee's annual estimate of time in each State or contemporaneous time and attendance data if that system tracks daily locations. Employers can rely on employee estimates unless there is fraud or collusion to evade tax. - States and scope: States could not require withholding or reporting for wages unless the worker meets the residence or the 30-day nonresident test. The act preserves State law where consistent with these rules and does not apply to tax obligations accrued before its effective date.

## Provisions PRIA read

- Limits on state tax for mobile workers: benefit, medium. If enacted, this would limit which States can tax wages when you work in more than one State. Only your State of residence and any State where you are present and performing work more than 30 days in the calendar year could tax those wages. A State would not be able to withhold or report your wages…
- Start date and no retroactive taxes: benefit, low. If enacted, this would take effect on January 1 of the second calendar year after enactment. The bill would not apply to any tax obligation that accrues before that effective date. That would protect taxpayers and employers from unexpected retroactive state income tax liabilities under this Act.
- Employer rules and day counting: mixed, low. If enacted, this would define which State counts for a workday and set employer withholding rules. A day would count for the State where you do more of your duties that day; travel time would not count. If you work in your home State and only one other State that day, the other State would count. T…

## Related bills

- 119-hr-9086: Foreign Service Modernization Act
- 119-hr-2570: Maximum Pressure Act
- 119-hr-4317: PBM Reform Act of 2025
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-3132: CHOICE for Veterans Act of 2025
- 119-hr-8413: SECURE Data Act

## Sources
- [119-hr-10271 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10271)

## Related
- [119-hr-9086: Foreign Service Modernization Act](https://policyrisk.com/legislation/119-hr-9086)
- [119-hr-2570: Maximum Pressure Act](https://policyrisk.com/legislation/119-hr-2570)
- [119-hr-4317: PBM Reform Act of 2025](https://policyrisk.com/legislation/119-hr-4317)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-3132: CHOICE for Veterans Act of 2025](https://policyrisk.com/legislation/119-hr-3132)
- [119-hr-8413: SECURE Data Act](https://policyrisk.com/legislation/119-hr-8413)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10271 (as of 2026-09-24).