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House passes Mobile Workforce and nuclear tax credit legislation

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Tax Hot TopicsThe House voted last week to ease restrictions on nonresident state withholding and income tax and to extend the nuclear production tax credit.

The Mobile Workforce State Income Tax Simplification Act (H.R. 1393) would exempt employers from state withholding for nonresident employees who work less than 30 days in any state. Previous versions of the bill have passed the House in other congressional sessions, but the legislation has never been able to overcome Senate opposition in states like New York that stand to lose revenue.

The House also passed H.R. 1551, which would allow nuclear power facilities currently under construction to qualify for the Section 45J production tax credit even if they are not placed in service by the current statutory deadline of Dec. 31, 2020.

The provision is largely aimed at supporting two current construction projects that have faltered, but Senate tax writers have made no commitment to pass the bill.

Contact
Dustin Stamper
Director, Washington National Tax Office
T +1 202 861 4144

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