# 119-s-1443: Mobile Workforce State Income Tax Simplification Act of 2025

119-s-1443, Mobile Workforce State Income Tax Simplification Act of 2025, is a 119th Congress bill sponsored by Sen. Thune, John [R-SD] (R-SD); status introduced; PRIA reads it as touching household money (as of 2026-09-24).

- Canonical: https://policyrisk.com/legislation/119-s-1443
- As of: 2026-09-24
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1443
- Congress: 119
- Title: Mobile Workforce State Income Tax Simplification Act of 2025
- Status: introduced
- Introduced: 2025-04-10
- Sponsor: Sen. Thune, John [R-SD] (R-SD)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-24

## Summary

**Limits state income tax withholding to a worker's home state and any state where they work more than 30 days in a year.** It would set clear rules for counting days, let employers rely on an employee's annual time estimate, require use of time-and-attendance data if kept, and define who counts as an "employee". - Most mobile workers would face withholding only in their state of residence and in states where they perform duties for more than 30 days in a calendar year. The bill specifically carves out professional athletes, professional entertainers, qualified production employees, and certain public figures. - Employers could rely on an employee's annual estimate of where they expect to work to determine withholding and reporting, subject to exceptions for fraud or collusion. If an employer maintains a time-and-attendance system that records daily work location, that system's data must be used instead of the estimate. - States would be constrained by the two-jurisdiction rule and could set their own definitions of "wages" within the Act's framework. The bill also lays out day-counting rules, a hierarchy for resolving which state may tax wages, and would take effect on January 1 of the second calendar year after enactment.

## Cosponsors (2)

- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-04-10T00:00:00.000Z
- Sen. Rosen, Jacky [D-NV] (D-NV), 2026-07-21T00:00:00.000Z

## Provisions PRIA read

- Limit state tax on mobile workers: benefit, medium. This bill would limit which States can tax wages when you work in more than one State. Only your home State and any nonresident State where you work more than 30 days in a calendar year could tax those wages. A work 'day' would count where you do more duties than in any other State, and travel time…
- New employer withholding and timing rules: benefit, low. This bill would let employers rely on an employee's yearly estimate of where they will work for withholding and penalty purposes. Employers could not rely on that estimate if they knew the employee committed fraud or if there was collusion to evade tax. If an employer keeps a daily time and attenda…

## Related bills

- 119-s-1261: CONNECT for Health Act of 2025
- 119-s-558: Antisemitism Awareness Act of 2025
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.
- 119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham, a Senator from the State of South Carolina.
- 119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former Senator for the State of Michigan.

## Sources
- [119-s-1443 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1443)

## Related
- [119-s-1261: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-s-1261)
- [119-s-558: Antisemitism Awareness Act of 2025](https://policyrisk.com/legislation/119-s-558)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham,…](https://policyrisk.com/legislation/119-sres-801)
- [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1443 (as of 2026-09-24).