REVENUE-NONRESIDENT-DISASTER

Creates the Facilitating Business Rapid Response to State Declared Disasters Act of 2014. Provides that an out-of-State business that conducts operations within the State solely for the purpose of performing work or services related to a declared State disaster or emergency during a specified disaster period shall not be required to register, file, or remit State or local taxes with respect to that disaster-related work, and is not subject to any State licensing or registration requirements; provided that, in the case of an out-of-State employee who is required to have a professional license to perform the disaster relief or recovery work, that employee is required to maintain a current license in his or her home state or another state during the disaster period. Effective immediately.