AICPA, COST Endorse Remote Worker Tax Relief

August 27, 2020

The Honorable Mitch McConnell
Office of the Majority Leader
U.S. Capitol
Washington, DC 20510

The Honorable Nancy Pelosi
Office of the Speaker
U.S. Capitol
Washington, DC 20515

The Honorable Charles E. Schumer
Office of the Democratic Leader
U.S. Capitol
Washington, DC 20510

The Honorable Kevin McCarthy
Office of the Republican Leader
U.S. Capitol
Washington, DC 20515

Re: ENACTMENT OF SECTION 403 OF S. 4318 AND S. 3995 — THE REMOTE AND MOBILE WORKER RELIEF ACT OF 2020

Dear Leader McConnell, Leader Schumer, Speaker Pelosi, and Leader McCarthy:

The American Institute of CPAs (AICPA), the Council On State Taxation (COST) and the below listed employers and organizations of the Mobile Workforce Coalition strongly support the state tax certainty for employers and employees provision, Section 403 of S. 4318, American Workers, Families, and Employers Assistance Act, and S. 3995, the Remote and Mobile Worker Relief Act of 2020. We write to urge you to enact this important legislation during the 116th Congress as soon as possible by including it in any final COVID-19 relief package or FY2021 continuing resolution.

The Remote and Mobile Worker Relief Act provides tax filing relief for remote workers during the pandemic that will ease compliance burdens for traveling medical and support workers and their employers during a period of sustained economic hardship. The legislation also imposes a single, national standard for traveling employees liable for non-resident taxes and their employers who have corresponding withholding and reporting requirements. The legislation would streamline and simplify complicated state and local tax obligations while protecting employees and employers from penalties for conflicting or lack of guidance between the states. After over ten years of good faith negotiations with state government officials, the time has come for this legislation to become federal law — not only to aid pandemic relief workers and economic recovery efforts during the pandemic, but to continue future economic and revenue growth for taxpayers and states alike.

Section 403 of S. 4318 and S. 3995 are a top priority for coalition members and will help all employers with remote and mobile employees who are either working remotely or travel temporarily for work in other states. It is not just a business bill — it also protects traveling emergency workers and first responders; trade union workers; non-profit staff; teachers; federal, state and local government employees; and many others. Any organization with employees who work remotely in other states, or cross state lines for temporary periods will benefit from this law.

On behalf of American workers, their employers, and the Mobile Workforce Coalition, we strongly support Section 403 of S. 4318 and S. 3995, and we respectfully urge you to enact this legislation as soon as possible.

Sincerely,

Christopher W. Hesse, CPA
Chair, AICPA Tax Executive Committee

Douglas L. Lindholm
President & Executive Director, COST

cc:
COST Board of Directors

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SUPPORTERS OF THE ENACTMENT OF SECTION 403 OF S. 4318 AND S. 3995 — THE REMOTE AND MOBILE WORKER RELIEF ACT OF 2020

1. Accenture

2. Air Liquide

3. Airgas, Inc.

4. Alabama Society of Certified Public Accountants

5. Alaska Society of CPAs

6. Alcoa Corp.

7. American Institute of CPAs (AICPA)

8. American Payroll Association

9. American Property Casualty Insurance Association

10. Arizona Society of CPAs

11. Arkansas Society of CPAs

12. Arkansas State Chamber of Commerce

13. Associated Builders and Contractors of Arkansas

14. Associated Industries of Arkansas, Inc.

15. Associated Industries of Massachusetts (AIM)

16. Associated Industries of Missouri

17. Balfour Beatty Management Inc.

18. Beam Suntory Inc

19. Bradley Arant Boult Cummings LLP

20. Bridgestone Americas, Inc.

21. Business & Industry Association of New Hampshire

22. California Society of Certified Public Accountants (CalCPA)

23. CarMax

24. CMS Energy Corp

25. Coca-Cola Company

26. Colorado Society of Certified Public Accountants

27. Conagra Brands, Inc.

28. Connecticut Society of CPAs

29. Corning Incorporated

30. Corteva Agriscience

31. Council On State Taxation (COST)

32. Dover Dixon Horne PLLC

33. Entergy

34. Exelon

35. Expedia Group

36. Fifth Third Bank, N.A.

37. Florida Institute of CPAs

38. Fluor Corporation

39. GHJ

40. Grant Thornton LLP

41. Halliburton

42. Hawaii Society of CPAs

43. HNI Corporation

44. Illinois Chamber

45. ILLINOIS CPA SOCIETY

46. Indiana Chamber of Commerce

47. Indiana CPA Society

48. Intel Corporation

49. Iowa Association of Business and Industry

50. Iowa Society of CPAs

51. Iowa Taxpayers Association

52. Johnson Matthey

53. Kansas Society of CPAs

54. Kentucky Society of CPAs

55. Lamb Weston

56. Leggett & Platt, Inc.

57. Liberty Mutual Insurance

58. MACPA & Business Learning Institute

59. Maine Society of CPAs

60. Marsh & McLennan Companies, Inc.

61. Maryland Chamber of Commerce

62. Masco Corporation

63. Massachusetts Society of CPAs

64. Massachusetts Taxpayers Foundation

65. Michigan Association of CPAs

66. Michigan Chamber of Commerce

67. Microsoft Corporation

68. Minnesota Society of CPAs

69. Mississippi Society of CPAs

70. Missouri Society of CPAs

71. Mobile Workforce Coalition

72. Montana Society of CPAs

73. MultiState Associates

74. National Retail Federation

75. NC Association of CPAs

76. Nebraska Society of CPAs

77. Nevada Society of CPAs

78. New Jersey Society of CPAs

79. NH Society of CPAs

80. NMSCPA

81. North Carolina Chamber

82. North Dakota CPA Society

83. Ohio Chamber of Commerce

84. Oklahoma Society of CPAs

85. Oregon Society of Certified Public Accountants

86. Pennsylvania Institute of Certified Public Accountants (PICPA)

87. Pennsylvania Manufacturers' Association

88. Pfizer Inc.

89. RELX plc

90. Retail Industry Leaders Association

91. RI Society of CPAs/RI Business Forum

92. Scotts Miracle-Gro

93. Sempra Energy

94. Society of Louisiana CPAs

95. Sony Corporation of America

96. South Carolina Association of CPAs

97. South Dakota CPA Society

98. SRP

99. Taxpayers' Federation of Illinois

100. Tennessee Society of Certified Public Accountants

101. Texas Society of CPAs (TXCPA)

102. The Business Council of New York State, Inc.

103. The Georgia Society of CPAs

104. The Hartford Financial Services Group, Inc.

105. The Ohio Society of CPAs

106. The Scotts Miracle-Gro Company

107. Tractor Supply Company

108. Trinity Industries, Inc.

109. United Parcel Service

110. United States Council for International Business

111. Urban Outfitters

112. U.S. Chamber of Commerce

113. Utah Association of Certified Public Accountants

114. Verizon Communications Inc.

115. Vermont Society of Certified Public Accountants

116. VF Corporation

117. Virginia Society of CPAs

118. Washington Society of CPAs

119. Windstream Holdings, Inc.

120. Wisconsin Manufacturers & Commerce

121. WV Society of CPAs