Edward A. Zelinsky (Cardozo), Combining the Mobile Workforce and Telecommuter Tax Acts, 65 State Tax Notes 319 (July 30, 2012):

Mobile Workforce State Income Tax Simplification Act of 2012 (“the Mobile Workforce Act”) and the Telecommuter Tax Fairness Act of 2012 (“the Telecommuter Act”) each respond to the pressing national need to rationalize the states’ income taxation of nonresident workers in light of modern technology and the work patterns such technology facilitates. Both Acts must be passed to create a comprehensive framework for the states’ income taxation of nonresident workers in the 21st century.
The Mobile Workforce Act addresses the question today generally denoted as nexus, that is, who can tax. The Telecommuter Act addresses the question which is today denominated as apportionment, namely, how much can be taxed. Congress must answer both inquiries properly, lest multiple and excessive state tax burdens on nonresident workers unnecessarily interfere with the efficient work patterns of a modern economy.

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