Recent Legislation

State Legislation

State policymakers are interested in solving this issue. Over the last few years, lawmakers in several states have enacted legislation to reduce the burden on mobile workers and their employers. In 2019, Illinois enacted legislation imposing a 30-day threshold. In 2021, both Louisiana and West Virginia enacted similar bills, imposing 25-day and 30-day thresholds, respectively. In 2022, Utah imposed a 20-day threshold. This year, several states considered similar bills, including Indiana, Kansas, Minnesota, Montana, and Nebraska. Indiana and Montana both ended up enacting 30-day thresholds during their 2023 legislative sessions.

Federal Legislation

Similarly, federal legislation has been introduced in nearly every Congress since 2011, and if enacted would impose a national 30-day withholding standard. The issue has always received broad, bipartisan support in Congress, passing the House several times on a voice vote (in 2012, 2015, and 2017).