Ensure that states have the authority to collect sales tax, sales and use tax on internet purchases. Im disappointed. But rather than moving the bipartisan be fairness legislation that our communities need, we are considering this measure instead. And for these concerns and other reasons, i hope that you will join me in opposing h. R. 2315. I thank the gentleman from new york, mr. Nadler, and reserve the balance of my time. The speaker pro tempore the gentleman reserves the balance of his time. The gentleman yields back the balance of his time. The gentleman from michigan is recognized. I yield myself such time as i may consume. The speaker pro tempore the gentleman is recognized. I appreciate the opportunity to address my colleagues regarding my bipartisan, bicameral h. R. 2315, mobile workforce state income tax simplification act. Mr. Bishop states are free to set their own Public Policy. They do it in a way that does not place a substantial burden on the Commerce Clause on the United States constitution. As the American Work force becomes more mobile, congress has the constitutional duty to make sure that Public Policy doesnt interfere. As an attorney and Business Owner, i have seen first happened how complicated these income tax laws are for those who travel and work. These burdens affect businesses and employees because they do not have the resources to comply with the income tax requirements that exist today. Employers are being punished with reporting standards and expense that results from filing all the paperwork simply because they must travel outside their home state for work. And businesses are being forced spend their hardearned and scarce resources with complying with income tax laws. This is government red tape. During the subcommittee hearing on my bill last year, one witness testified that his 500 er had filed 150,000 w2s pramemearl because they crossed state lines for work. He told us that one of his w2s ers had to file 50 for himself. Having to file 50, 20 or even 10 w2s. It is unacceptable to place that n our workforce today. The constitution grants congress the authority to enact laws to protect the free flow of congress and states must not use the power to prey upon workers to raise revenues. Hat said, the array of complex tax laws deserves a serious overall and legislative groups such as the legislative you council agree to support this legislation specifically identify this bill as the legislation that congress should enact. Thats why more than 300 outside organizations to date have pledged their support for this bill. With the help of my colleague, representative hank johnson on the other side of the aisle, and our bill is a carefully crafted, bipartisan, bicameral measure that streamlines income tax laws across the nation and it creates a 30day threshold where a nonresident shouldnt be exposed. And it gives employers a clear and consistent rule so they can plan and accurately withhold taxes knowing that the same rule applies to all states with an income tax. And best of all, it means much less paperwork and reduce Compliance Costs for everyone involved. Business owners and employees. The goal of 2315 is to protect our mobile work force and that includes emergency workers, trade union workers, teachers and federal, state and local government employees. Any organization that has employees that crosses state lines will benefit from this law. I would note that great care was taken with this bill to diminish the impact on state revenues. My colleagues across the aisle addressed concerns with this and i would point out that a 2015 study, the chairman raised earlier, conducted by earns and young found that 2315 would actually raise tax revenues while other states would see a small change. With that, i would like to thank the 308 members who support the bill. And i thank chairman demrat for his time and effort. 180 of my colleagues who cosponsored this bill and senator thune and senator brown that has cosponsored our companion bill so far. This bill is a simple way to reduce administrative burdens with so much red tape interwould he haven in todays tax code. This bill is commonsense way to cut through the clutter and simplify the process moving forward. We can make our workforce the priority and help our Small Businesses. I urge my colleagues to pass h. R. 2315 and i reserve. The speaker pro tempore the gentleman from new york is recognized. Mr. Nadler i yield myself such time as i may consume. I rise in opposition to h. R. 2315. This bill represents a major assault on the sovereignty of the states and does damage to my home state of new york depriving it of 100 million. This bill would prohibit states from collecticing income tax from an individual unless the person works more than 0 days in that state in a particular year. But this bill would olympic states olympicing their own tax policy. That is highly questionable as a matter of constitutional law. The power to tax is a key index of sompt. If it tells states they may not tax except as prescribed in the bill. I find this dubious. I take a broad view, i do not think it goes to a person to tax a person. Setting aside that person, this bill would do great harm to a number of states especially to new york. New york state could lose up to 125 million annually if this bill were enacted. New york citys unique location as well as its physical proximity to other states, individuals being throughout the year. If you work fewer than 0 days, this bill would strip new york to strip new york. That is grossly unfair and costly. While an exception might make ense, six weeks and 125 million. This bill comes at a time when congress is shifting more and more response bits to the states. As they struggle, we should not limit their ability to tax and more revenue. The fiscal impact might be minimal. But for others like new york it would be max. Vital Services Like education, Law Enforcement and health care could be on the chopping block. During consideration of h. R. 2315, i offered two amendments. The first would have reduced the 30day threshold to 14 days which is still almost three weeks of work without being subject to taxation. The other is the exemptions ich would avoid loopholes to escape. My amendments expected, the impact would have been down to 20 million and a significant drain on resources and they would have been made the bill fairer. Unform, they were defeated. I must oppose the bill. And when the gentleman speaks of w2 forms, h 50 those total a few million dollars. That isnt burdensome. I understand the point. My amendment would have taken care of that. This is not just about new york. But other states would have been affected. The bill is opposed by a broad coalition, like the a fmp lc inch o and the federation of tax administrators and the Tax Commission and many others. We should not be depriving states as we are transferring more functions to the states and cutting back on federal spending. Join me in opposing this unfair legislation. The speaker pro tempore the gentleman from michigan is recognized. I yield myself the balance of the time. Mr. Bishop i yield myself the time i may consume. In response to the previous speaker, my colleague from across the aisle, i would respectfully respond to his concerns about states rights. This bill does not violate federal rules and principles. It is an exercise of congress Commerce Clause of which it was intinded. The Supreme Court explained that it was informed about the effects of structural regulation. Under the articles of confederation. The framers intended this was a cure for these structural ills. This bill fits in by bringing the cases by interstate workers in order to reduce Compliance Costs. I would say, mr. Speaker, in regard to this bill, this bill enjoys broad bipartisan support and 180 cosponsors and minimize burdens for workers and employers so they can create and perform jobs. We have received letters of support. But this bill is not just about business. Its about individuals. One Business Owner told the Judiciary Committee that the compliance burdens from the patchwork of state laws falls on the employees who make less than 50,000 per year and those who have limited resources seek professional advice. May not seem a lot by those who oppose this bill. It is a great burden. It has been questioned whether there will be revenue lost in these states. Analysts said it will affect the revenues. This legislation is a great example of Congress Working in a bipartisan way to relieve burdens on hardworking americans. I urge members to support the bill. And i reserve the balance of my time. The speaker pro tempore the gentleman from michigan reserves. The gentleman from new york is recognized. Mr. Nadler i yield five minutes to the gentleman from georgia, mr. Johnson. The speaker pro tempore the gentleman from georgia is recognized. Mr. Johnson i thank the gentleman from new york for the time. I rise in support for the mobile act, which is an important bipartisan bill that will help workers and Small Businesses across the country. As a proud sponsor of this legislation in the 110 and 111th congresses, im familiar with this issue. It would provide for a uniform and easily add strabble law that will simplify the patchwork of inconsistent state rules. It would reduce administrative costs to the state and lessen compliance burdens on consumers. From a national perspective, the mobile work force bill will simplify the patch york of inconsistent state rules and reduce administrative costs tore the states and lessen compliance burdens on consumers. Take my home state of georgia as an example. If a company travels once a year, that employee would be subject to missouri tax, even if his annual visit only lasts a day. However, if that employee travels to maine, her trip would only be subject to tax if her trip lasts for 10 days. If she travels to new mexico on business, she would only be subject to tax if she was in the state for 15 days. For example, in georgia, acutie ands, which is a leading lighting manufacturer that employs over 1,000 associates and has over 3,200 associates nationwide who travel extensively across the country for training, conferences and other business, in a letter in upport of h. R. 2315, which i tender with unanimous consent for the record the speaker pro tempore weck. Mr. Johnson thank you. In this letter, their executive Vice President writes that current state laws are numerous, varied and often changing, requiring that the company expend significant resources merely interpreting and staffing states requirements. E concludes that unified clear rules and definitions for nonresident reporting and withholding obligations would undoubtedly improve compliance rates and it would strike the correct balance between state sovereignty and ensuring that americas modern mobile work force is not undulyy encumbered. We should heed the calls of acuity and other Companies Across the country by enacting this bill into law. With over 175 cosponsors, this congress, the clear that mobile work force is an idea whose time has come. I thank my colleagues for their work on this bill and in particular congressman bishop for his leadership on this bill in the 114th. Also, chairman goodlatte for allowing this bill to come to the floor. Congressman bishop has carried the torch for our esteemed former colleague, the late howard coble, who fought alongside me in support of this bill when it passed out of the house by a voice vote in the 112th congress. I also thank our staffs who have worked tirelessly to build support for this legislation along bipartisan lines. This bill is a testament to the good that can come from working across the aisle on bipartisan tax fairness reforms. Im optimistic that the passage of h. R. 2315 augurs well for the passage of efairness regulation, which is critical to countless Small Businesses across the country this congress. In closing, i urge my colleagues in the senate to bring this bill up for a vote as soon as possible. This countrys employees and businesses deserve quick action and with that i yield back. The speaker pro tempore the gentleman yields back the balance of his time. The gentleman from new york reserves. The gentleman from michigan is recognized. I reserve. The speaker pro tempore the gentleman reserves the balance of his time. The gentleman from new york. Mr. Speaker, how much time do i have left . The speaker pro tempore the gentleman has 7 1 2 minutes remaining. Mr. Nadler i yield myself such time as i may consume. Mr. Speaker, the speaker pro tempore the gentleman is recognized. Mr. Nadler whenever whatever the gentleman may say, the fact is this bill says it deals only with earnings earned completely within a state, represents a major assault on the sovereignty of the states. The one thing to say that interstate commerce must be regulated, that the states ability to extend this tax out, its taxed to a Company Without must nexus to the state, can be regulated, thats not this. What this says is we are going to limit the states ability to tax Economic Activities that occurs entirely within the state. One might argue that if someone only spends a couple of days in the state, you shouldnt tax that because it will discourage doing business in the state. Maybe if i were still a member of the state legislature, maybe i would argue that. But thats an argument for the state legislature. The not an argument for congress. Thats an argument on the merits of the economic merits of the states exercise of its own tax power, its own judgment, within its own borders. For congress to step in and say new york must forego 15 million in revenue, or some other state must forego 55 million, or maybe 22. 38, entirely based on Economic Activity within that state is frankly none of ours none of our bills. Today we talk about the burden that this imposes. Yes, a state might be wise to exempt small amounts of income so you dont need 50 w2s to someone who owns 50,000. For someone who earns 50 million and may earn 20 million in a couple of days in a state, that state ought to be able to tax it. And it ought to be up to the economic and political judgment of that state as to how in the interest of economic intelligence torque limit its exersifes its taxing power so intelligence, to limit its exercise of its taxing power. Heres an example of the federal government stepping in and saying to a state, you may not exercise your taxing power within your state when it has nothing to do with another state. If someone comes into the state and earns 50ds million in 10 days, 50 million in million in 10 days or 3 1 2 weeks or four weeks, why shouldnt that state be able to tax it if it wishes to . What right can Congress Tell it it cant . By what right does the Congress Tell new york, you must forego 125 million in revenue . Even the efficiency argument doesnt make much sense, with todays computers and computer ability. So, i think that this is an invasion of states rights, an invasion of the core ability of a state to tax its own to tax within its own borders, its an invasion of its not a theft, its a deprivation in my own state of about 125 million which our taxpayers will have to make up and the wrong for that reason. I understand why alec might support this bill. Alec want government to do nothing, wants the federal government not to tax the, wants the state governments not to tax, have as little power as possible. Thats a view. But the not a view that justifies the federal government telling a state, telling the states voters that whether they like it or not, they shouldnt tax Economic Activity within that state, they should come up with the money some other way or have less state services. Thats for the states taxpayers, the states voters to decide. This bill is an imposition onto the states. Its an imposition onto the people of the states. The wrong. I reserve. Its wrong. I reserve. The speaker pro tempore the gentleman reserves the balance of his time. The gentleman from michigan. Mr. Speaker, i reserve. The speaker pro tempore the gentleman reserves the balance of his time. The gentleman from new york. Mr. Nadler i yield back the balance of my time. The speaker pro tempore the gentleman yields back the balance of his time. The gentleman from michigan. Michigan is recognized. How much time do i have . The speaker pro tempore the gentleman has 9 1 2 minutes remaining. Mr. Speaker, i yield myself such time as i may consume. The speaker pro tempore the gentleman is recognized. Mr. Speaker, before i came to the United States congress, i served as General Council general counsel, chief legal officer for a small bills. One of my primary functions was to ensure compliance on the patchwork of government requirements and issues that presented itself every day. Mr. Bishop it was a huge burden for our company. It was a huge burden for the employees of our country or our company. This is exactly what were talking about today. This is the exact kind of compliance thats choking off Small Business and really, really falling on the shoulders of those who can least afford it. Mr. Speaker, this is a commonsense solution to a real problem. We live in a global economy. Its something we cant deny. Our mobile work force is there, its going to continue to grow. We cannot continue to penalize companies and individuals for that fact. We have 180 cosponsors for this that see the exact basis for what were trying to accomplish here. These are bipartisan folks, republicans and democrats, same is true of the companion bill in the senate. Lots and lots of outside groups support it, not just specific legislative groups, but businesses that deal with this every day. I am very proud of this bill, im grateful to representative johnson for his work on the bill. And i urge all members to support the bill and i yield back the balance of my time. The speaker pro tempore the gentleman from michigan yields back. The question is, will the house suspend the rules and pass the bill, h. R. 2315. Those in favor say aye. Those opposed, no. In the opinion of the chair, 2 3 of those voting having responded in the affirmative, the rules are suspended, the bill is passed and