Nonresident Income Tax Freedom Act of 2005

H.R. 1004, the Nonresident Income Tax Freedom Act of 2005, was designed to prevent states from taxing the income of individuals who do not live within their borders. If passed, this bill would have prohibited states from collecting income tax from nonresidents who earned money while working temporarily or remotely in that state. For citizens, this would have simplified tax filing for "commuter" workers and business travelers by ensuring they only owed income tax to their home state. The bill was introduced in 2005 and referred to a subcommittee, but it did not advance further to become law.