On the recordFebruary 4, 2021
Mr. President, one significant thing we could do to provide genuine relief to Americans is to address the tax situation facing remote and mobile workers, like the medical professionals who travel from other States to help during the COVID crisis who now may be facing a surprise big, fat tax bill. Mobile workers generally have to file tax returns in multiple States, as tax rules often differ, and with COVID, many employers had their employees begin working from home, presenting a possible tax problem for workers who live in a different State than the one they work in. This amendment would address these challenges. It would create a uniform standard for mobile workers, codify the prepandemic status quo for remote workers, and establish a special 90-day standard for healthcare workers and others who traveled to another State to help during the pandemic and to ensure that these workers don't face an unexpected tax bill. I would ask that we adopt the amendment. The PRESIDING OFFICER. The Senator from Ohio.
