House passes nuclear power tax credit, mobile workforce - KPMG Global
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House passes nuclear power tax credit, mobile workforce bills

House passes nuclear power tax credit, mobile workforce

The U.S. House of Representatives this evening passed, under a “suspension of the rules” procedure that requires the support of at least two-thirds of the voting members, two tax-related bills.


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  • H.R. 1551 [PDF 53 KB] would modify the tax credit for production from advanced nuclear power facilities.
  • H.R. 1393 [PDF 47 KB] the Mobile Workforce State Income Tax Simplification Act of 2017, would implement what are referred to as “mobile workforce” measures by limiting the authority of the states to tax certain income of employees for employment duties performed in other states. The bill would prohibit states from imposing individual income taxes and employer withholding obligations on income earned for the performance of employment duties by nonresidents of the state, unless the nonresident was present and performing employment duties in the state for more than 30 days in a calendar year.

With this evening’s action by the House, the bills now go to the Senate for consideration. The timing of any possible Senate action is unclear.

KPMG observation

The mobile workforce bill is similar to legislation (H.R. 2315) that the House passed last year. Read TaxNewsFlash-Legislative Updates.

Similar legislation (S. 540) has been introduced in the Senate and has 39 bi-partisan co-sponsors.


Read a June 2017 report prepared by KPMG LLP that describes in more detail implications of the provisions of the mobile workforce bill.

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