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H. Rept. 115-180 1 (2017-06-15)

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                    115TH CONGRESS                                        REPORT
                       1st Session J  HOUSE   OF REPRESENTATIVES          115-180







                             MOBILE WORKFORCE STATE INCOME TAX
                                    SIMPLIFICATION ACT OF 2017



                     JUNE 15, 2017.-Committed to the Committee of the Whole House on the State of
                                       the Union and ordered to be printed



                          Mr. GOODLATTE,   from the Committee  on the Judiciary,
                                         submitted  the following


                                             REPORT

                                             together  with

                                          DISSENTING VIEWS

                                          [To accompany H.R. 1393]

                              [Including cost estimate of the Congressional Budget Office]

                      The  Committee  on the Judiciary, to whom   was referred the bill
                    (H.R. 1393) to limit the authority of States to tax certain income
                    of employees for employment  duties performed in other States, hav-
                    ing considered the same, reports favorably thereon without amend-
                    ment  and recommends   that the bill do pass.

                                                CONTENTS
                                                                                   Page
                    Purpose and Sum m ary  ........................................................................................... .  2
                    Background and Need for the  Legislation  .............................................................  2
                    H earings ..................................................................................................................  6
                    Com m ittee  Consideration  ........................................................................................  6
                    C om m ittee  V otes  .....................................................................................................  6
                    Com m ittee  Oversight Findings  ...............................................................................  7
                    New Budget Authority and Tax Expenditures ......................................................  7
                    Congressional Budget Office  Cost Estimate   ..........................................................  7
                    Perform ance  Goals  and  Objectives  .........................................................................  9
                    Advisory on Earm arks  .............................................................................................  9
                    Section-by-Section  Analysis  ....................................................................................  9
                    D issenting  V iew s  .....................................................................................................  10


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