Feb. 6, 2015
The Honorable Mark Warner
United States Senate
Washington DC 20510
Dear Sen. Warner:
On behalf of the more than 11,000 members of the Virginia Society of CPAs (VSCPA), we are writing in strong support of the Brown-Thune Mobile Workforce bill that will be included in a package of revenue neutral and non-controversial bills to be considered by the Finance Committee as early as the week of Feb. 9.
This legislation, which passed the House by voice vote in the 112th Congress, would enhance compliance with state personal income tax laws and greatly simplify the onerous burdens placed on employees who travel outside of their resident states for temporary periods and on employers who have corresponding withholding and reporting requirements. It would also establish a 30-day threshold and other fair, administrable and uniform rules to help ensure that the appropriate amount of tax is paid to state and local jurisdictions without placing undue burdens on employees and their employers.
Every work day in our country, thousands of Americans travel outside their home state on business trips for temporary periods. Each state has its own set of requirements for filing non-resident individual income tax returns and commensurate rules for employer withholding on those employees. Most individuals are not aware of this patchwork of non-resident state income tax filing rules, and many employers are required to incur extraordinary expenses to comply with withholding requirements. States likewise expend considerable resources in processing de minimis tax returns and refunds for non-residents. The Mobile Workforce legislative language provides long-overdue relief to businesses in our state from the current web of inconsistent state income tax and withholding rules across the country that adversely affect our state’s employers and employees.
Thank you for your service to Virginia and to our nation. If you have questions, or if we can be of any further assistance, please contact me or VSCPA Government Affairs Director Emily Walker at [email protected] or (804) 612-9428.
Colette Y. Wilson, CPA
Virginia Society of CPAs