Mobile Workforce State Income Tax Simplification Act of 2025

This bill simplifies state income tax for employees who work across state lines. It ensures such employees pay state income tax only to their home state and to any state where they work more than 30 days in a calendar year. Employers must withhold tax based on these rules, relying on employee location estimates unless using a daily tracking system. It excludes certain workers like professional athletes, entertainers, and film production staff from these rules. The law affects mobile workers (e.g., remote employees, salespeople) who perform duties in multiple states, directly changing where they pay state income tax.