US SB1443

Employees who work in multiple states can only be taxed by their state of residence and states where they work more than 30 days per calendar year

States cannot require income tax withholding or reporting for employees who work 30 days or fewer in that state during a calendar year

Employers may rely on employees' annual estimates of time spent working in each state to determine withholding obligations, unless the employer has actual knowledge of fraud or maintains a daily time and attendance tracking system

Professional athletes, professional entertainers, qualified film/TV production employees, and certain public figures who are paid on a per-event basis are excluded from the bill's protections

Takes effect January 1 of the second calendar year after enactment and does not apply to tax obligations that accrued before the effective date