Multi-State Worker Tax Fairness Act of 2021

The Multi-State Worker Tax Fairness Act of 2021 proposes to change how states collect income tax from people who live in one state but work for a company based in another. Under this bill, a state could only tax a nonresident’s wages for the specific days the employee was physically present within that state’s borders. This would effectively prohibit "convenience of the employer" rules used by some states to tax the full income of remote workers who perform their jobs from their home state.