This bill sets a clear rule for workers who travel across state lines. Only your home state, and any state where you work more than 30 days in a calendar year, can tax your wages. Shorter trips (30 days or less) to another state would not trigger that state’s income tax on your pay.

It also limits payroll withholding. A state can require your employer to withhold taxes only if you are taxable there under the 30‑day rule. If you later pass 30 days in that state, withholding applies to the pay you earned there starting from your first workday in that state that year. Employers may rely on your yearly estimate of how many days you will work in each state, unless they know it’s false; if the employer uses a daily time‑and‑location system, that data must be used. Certain jobs are excluded, such as professional athletes, entertainers, some film production workers, and certain public figures paid per event.

• Who is affected: People who work in multiple states and their employers; not covered are professional athletes, entertainers, certain film production employees, and certain public figures.
• What changes: A 30‑day threshold for when another state can tax your wages; withholding and reporting are limited to states where you owe tax under that rule; employers can rely on employee estimates unless daily tracking is used or there’s fraud.
• When: Takes effect January 1 of the second calendar year after it becomes law and does not apply to past tax obligations.