--- title: COVID-19 Relief Bill Addresses Mobile Workforce Issues description: S. 4318 would simplify multistate taxation by establishing a 30-day threshold before a state could impose income tax on a nonresident employee’s wages. The threshold would be extended to 90 days during the COVID-19 public health crisis. image: https://www.americanpayroll.org/images/default-source/default-album/covid.jpg?sfvrsn=2a49b510_0 --- [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/American-Payroll-Associations-Chapter-Relations-877434285724525/) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](http://www.linkedin.com/groups?about=&gid=1051077&trk=anet_ug_grppro) [![soc-tw](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_tw.svg "soc-tw")](https://twitter.com/APAChapters?lang=en) - [Home](https://blogs.payroll.org/chapter-leaders) - [About](https://blogs.payroll.org/about) - [Connect](https://blogs.payroll.org/connect) - [Resources](https://blogs.payroll.org/resources) ![23-PayNewsNow-Horiz-Logo](https://blogs.payroll.org/hs-fs/hubfs/23-PayNewsNow-Horiz-Logo.png?width=1300&name=23-PayNewsNow-Horiz-Logo.png "23-PayNewsNow-Horiz-Logo") [![26 PayrollOrg®RGB-NoTag long](https://blogs.payroll.org/hs-fs/hubfs/26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg?width=1300&name=26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg "26 PayrollOrg®RGB-NoTag long")](https://payroll.org/) ![](https://blogs.payroll.org/hs-fs/hubfs/PayrollOrg_Swirl.jpg?width=35&name=PayrollOrg_Swirl.jpg) Custom URL No Widget: By [PayrollOrg Staff](https://blogs.payroll.org/pay-news-now/author/apa-staff) on Oct 1, 2020 9:00:00 AM # COVID-19 Relief Bill Addresses Mobile Workforce Issues A COVID-19 relief bill recently introduced in the Senate ([**S. 4318**](https://www.congress.gov/bill/116th-congress/senate-bill/4318)) would simplify multistate taxation by establishing a 30-day threshold before a state could impose income tax on a nonresident employee’s wages. The threshold would be extended to 90 days during the COVID-19 public health crisis. Current state requirements vary dramatically, with many requiring employers to withhold income tax even if a nonresident employee performs work in the state during a single day. With many employees working remotely from states that are not their usual work state, the COVID-19 public health crisis has highlighted the complexity of complying with withholding requirements in multiple states. The provision in the COVID-19 relief bill mirrors language in mobile workforce legislation that has been introduced multiple times during the past 15 years. APA is a member of the [**Mobile Workforce Coalition**](https://www.mobileworkforcecoalition.org/) that drafted the model legislation and actively advocates for its passage. Current mobile workforce bills under consideration are [**S. 604**](https://www.congress.gov/bill/116th-congress/senate-bill/604), [**S. 3995**](https://www.congress.gov/bill/116th-congress/senate-bill/3995), [**H.R. 4796**](https://www.congress.gov/bill/116th-congress/house-bill/4796), and [**H.R. 5674**](https://www.congress.gov/bill/116th-congress/house-bill/5674). APA’s compliance hot topic on [**Multi-State Taxation**](https://www.americanpayroll.org/compliance/compliance-overview/hot-topics/multi-state-taxation) contains information on mobile workforce issues, including links for APA resources and additional education. Interested in more state and local payroll coverage? APA’s [***PayState Update***](https://ebiz.americanpayroll.org/ebusiness/ProductCatalog/Product.aspx?ID=19) eNewsletter is perfect for you. --- *Mavanee Anderson, Esq., is an Editor of PayState Update and Payroll Information Resources for the APA.* ### Search ![payroll-logo-white](https://blogs.payroll.org/hs-fs/hubfs/payroll-logo-white.png?width=200&name=payroll-logo-white.png "payroll-logo-white") [Privacy Policy](http://www.americanpayroll.org/privacy/)     |     Acceptable Use ©[PayrollOrg](http://payroll.org) [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/PayrollOrg) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](https://www.linkedin.com/company/payroll-org/mycompany/) [![Twitter-X-White-Logo-PNG](https://blogs.payroll.org/hs-fs/hubfs/Twitter-X-White-Logo-PNG.png?width=20&height=19&name=Twitter-X-White-Logo-PNG.png)](https://twitter.com/PayNews)