In advance of the U.S. Senate considering the Thune-Brown Mobile Workforce reserve fund amendment to the Budget Reconciliation bill, the VSCPA wrote a letter to Sens. Tim Kaine and Mark Warner (D-Va.) in support of the bill.
The VSCPA noted that the bill has no federal budget impact and would prevent unexpected or double taxation of employees who travel outside their home state for temporary work assignments.
The VSCPA wrote: “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 also expend considerable resources in processing de minimis tax returns and refunds for non-residents.”
The VSCPA has supported mobile workforce legislation in the past and wrote Warner and Rep. Bob Goodlatte (R-Va.) in February in support of two such bills.