The Telecommuter Tax Fairness Act

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" colspan=2 height=90 BGCOLOR="#006699" TEXT="#080000" bgproperties="fixed" background="064285a1erlcgo.png"> <div> <FONT SIZE="5" COLOR="#FFCC66" FACE="Arial" ><B>The Telework Coalition</B></FONT><B> </B></div> <div> <B>Enabling Virtual, Mobile, and Distributed Work through Education, Technology, and Legislation</B></div> </td> </tr><tr> <td valign="top" width=210 BGCOLOR="#FFCC66" TEXT="#080000" background="063d2c00dkelyh.png"> <div> <A HREF="index.htm" TARGET="_top" TITLE="The Telework Coalition"><U>Home</U></A></div> <div> <A HREF="id296.htm" TARGET="_top" TITLE="Membership Sponsorship Opportunities"><U>Membership & Sponsorship Opportunities</U></A></div> <div> <A HREF="id208.htm" TARGET="_top" TITLE="Our Sponsors"><U>Our Sponsors</U></A></div> <div> <A HREF="id270.htm" TARGET="_top" TITLE="TelCoa in the News"><U>"TelCoa in the News"</U></A></div> <div> <A 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<div> <B>                <IMG SRC="22587010.gif" border=0 width="391" height="1" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></div> <div> <B>Are you an interstate telecommuter whose </B></div> <div> <B>income is unfairly taxed when you work from </B></div> <div> <B>home?</B></div> <div> <B>If you, or any one you know, pay this unfair </B></div> <div> <B>tax, please contact  us at </B><A HREF="mailto:info@telcoa.org" TARGET="_top" TITLE="mailto:info@telcoa.org"><U><B>info@TelCoa.org</B></U></A><B>.</B></div> <div> <B>Thank You.</B></div> <div> <B>                  <IMG SRC="22587010.gif" border=0 width="391" height="1" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></div> <bR> <div> <B>********************************************************************</B></div> <div> <B>Telecommuter Tax Fairness Act Re-Introduced </B></div> <div> <B>in House and Senate</B></div> <bR> <div> On March 6, 2007, Representative Christopher Shays (R-CT) </div> <div> re-introduced The Telecommuter Tax Fairness Act(<A HREF="http://thomas.loc.gov/cgi-bin/query/z?c110:H.R.1360:" TARGET="_top" TITLE="http://thomas.loc.gov/cgi-bin/query/z?c1"><U>H.R. 1360</U></A>).</div> <bR> <div> The Telecommuter Tax Fairness Act of 2007, as it is now known, </div> <div> has also been re-introduced in the Senate (<A HREF="http://thomas.loc.gov/cgi-bin/query/z?c110:S.785:" TARGET="_top" TITLE="http://thomas.loc.gov/cgi-bin/query/z?c1"><U>S. 785</U></A>) by Senator </div> <div> Chris Dodd (D-CT) .  It is substantially the same as the measure </div> <div> that was introduced in the last session, with a few additional </div> <div> provisions.  These new provisions are designed to take account </div> <div> of the changes New York claimed to have made to its telework tax </div> <div> policy in May 2006.  New York's purported changes actually </div> <div> offered no protection for interstate telecommuters, leaving </div> <div> thousands of such workers across the country still subject </div> <div> to the risk that they will be double taxed on the income they </div> <div> earn while working from home. </div> <bR> <div> <B>********************************************************************</B></div> <div> <B>New York revises tax law, </B><B><U>but not really</U></B><B>!</B></div> <div> <B>Interstate Telecommuters still at serious risk!</B></div> <bR> <div> <B>New York State Department of Taxation and Finance</B></div> <div> <B>Office of Tax Policy Analysis</B></div> <div> <B>Technical Services Division</B></div> <bR> <div> <B>New York Tax Treatment of Nonresidents and </B></div> <div> <B>Part-Year Residents;</B></div> <div> <B>Application of the </B><I><B>Convenience of the Employer </B></I><B>Test</B></div> <div> <B>to Telecommuters and Others</B></div> <bR> <div> <B>Click here for the official  <a href="HTMLobj-1146/Explaination_of_the_N.Y.Tax_Department_s_revised_position.pdf"><u>Explaination_of_the_N.Y.Tax_Department_s_revised_position.pdf</u> </a>  </B></div> <bR> <div> <B>********************************************************************</B></div> <div> <B>Our thanks to</B><FONT SIZE="4" COLOR="#000000" FACE="DeVinne" > </FONT><B>Senators Chris Dodd (D-CT) and</B></div> <div> <B>Joe Lieberman (D-CT) , and Representatives Chris </B></div> <div> <B>Shays (R-CT), Tom Davis (R-VA), Rosa DeLauro </B></div> <div> <B>(D-CT), and Frank Wolf (R-VA) for supporting the </B></div> <div> <B>Telework Tax Fairness Act of 2005</B></div> <bR> <bR> <div>                           </div> <div> <FONT SIZE="5" COLOR="#000000" FACE="DeVinne" >                 </FONT>You can show your support for</div> <div> <B>The Telecommuter Tax Fairness Act of 2005</B></div> <div> <FONT SIZE="5" COLOR="#FF0033" FACE="Arial" ><B>                  </B></FONT><B>Senate Bill: </B><A HREF="http://thomas.loc.gov/cgi-bin/query/z?c109:S.1097:" TARGET="_top" TITLE="http://thomas.loc.gov/cgi-bin/query/z?c1"><U><B>S. 1097  </B></U></A></div> <div> <B>                  House Bill:  </B><A HREF="http://thomas.loc.gov/cgi-bin/query/z?c109:H.R.2558:" TARGET="_top" TITLE="http://thomas.loc.gov/cgi-bin/query/z?c1"><U><B>H.R. 2558</B></U></A></div> <bR> <bR> <div> <B>Sign our online petition that will be sent to Congress!!</B></div> <div> <FONT SIZE="5" COLOR="#FF0033" FACE="Arial" >       </FONT>Click here to go to the petition<B> </B><FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><A HREF="http://www.PetitionOnline.com/totp02/petition.html" TARGET="_top" TITLE="http://www.PetitionOnline.com/totp02/pet"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <bR> <div> <I>                                 </I><FONT SIZE="4" COLOR="#000000" FACE="DeVinne" ><B>OR you can</B></FONT></div> <div> Write or email your Senators and Congressional Representatives and </div> <div>                            ask them to support </div> <div> <I>"</I><B>The Telecommuter Tax Fairness Act of 2005</B>"</div> <div> <I>            </I><FONT SIZE="4" COLOR="#FF0033" FACE="Arial" >See a sample letter you can cut and paste</FONT></div> <div> <I>                                </I><A HREF="id159.htm" TARGET="_top" TITLE="Sample Letter"><U><I><IMG SRC="2154b190.gif" border=0 width="75" height="25" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></I></U></A><I>   </I></div> <bR> <div> <I>To locate your Senator or Congressional Representative: </I><FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><I>       </I></FONT><FONT SIZE="5" COLOR="#0000FF" FACE="Arial" ><I>          </I></FONT></div> <div> Go to<FONT SIZE="4" COLOR="#0000FF" FACE="Arial" > </FONT><A HREF="http://www.senate.gov/general/contact_information/senators_cfm.cfm" TARGET="_top" TITLE="http://www.senate.gov/general/contact_in"><U>www.senate.gov/general/contact_information/senators_cfm.cfm</U></A> </div> <div>     to write or email your <FONT SIZE="4" COLOR="#FF0033" FACE="Arial" >Senator</FONT>, or just click here:<FONT SIZE="3" COLOR="#000000" FACE="Arial" > </FONT><FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><A HREF="http://www.senate.gov/general/contact_information/senators_cfm.cfm " TARGET="_top" TITLE="http://www.senate.gov/general/contact_in"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <bR> <div> Go to <A HREF="http://www.house.gov/writerep" TARGET="_top" TITLE="http://www.house.gov/writerep"><U>www.house.gov/writerep</U></A> to write or email your <FONT SIZE="4" COLOR="#FF0033" FACE="Arial" >Congressional Representative</FONT>,</div> <div>     or just click here:<FONT SIZE="3" COLOR="#000000" FACE="Arial" > </FONT><FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><A HREF="http://www.house.gov/writerep/" TARGET="_top" TITLE="http://www.house.gov/writerep/"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <bR> <div> <B>******************************************************************</B></div> <bR> <div> <TABLE BORDER="0" CELLPADDING="1" CELLSPACING="1" WIDTH="1876" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="VOID" RULES="NONE" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=CENTER HEIGHT= 41 ><NOBR><div> <A HREF="http://legalnews.tv/commentary/the_telecommuter_tax__an_issue_connecticuts_congressional_candidates_must_address_20060928.html" TARGET="_top" TITLE="http://legalnews.tv/commentary/the_telec"><U><B>The Telecommuter Tax: Bumps on the Campaign Trail </B></U></A></div> <div>    By Nicole Belson Goluboff, Legal News TV, September 28, 2006 <FONT SIZE="3" COLOR="#000000" FACE="Arial" > </FONT></div> </NOBR></tD> <tD VALIGN=CENTER WIDTH="622"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="41" ALIGN="bottom" WIDTH="622" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=CENTER WIDTH="622"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="41" ALIGN="bottom" WIDTH="622" HSPACE="0" VSPACE="0"></tD> </tR> </TABLE></div> <bR> <bR> <div> <B>Taxing Telecommuters</B></div> <div>     By Nicole Belson Goluboff, Op-Ed Contributor,</div> <div>        The New York Times, August 6, 2006</div> <div>            Click here for a link to this article: <FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><A HREF="http://www.nytimes.com/2006/08/06/opinion/nyregionopinions/06CTgolubuff.html?_r=2&n=Top%2fReference%2fTimes%20Topics%2fSubjects%2fT%2fTaxation&oref=slogin&oref=slogin" TARGET="_top" TITLE="http://www.nytimes.com/2006/08/06/opinio"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <bR> <div>  <FONT SIZE="4" COLOR="#000000" FACE="Arial" ><B> </B></FONT><FONT SIZE="4" COLOR="#000000" FACE="Verdana" ><A HREF="http://www.prweb.com/releases/telework/telecommuting/prweb400532.htm" TARGET="_top" TITLE="http://www.prweb.com/releases/telework/t"><U><B>Telework Coalition Denounces New York’s </B></U></A></FONT></div> <div> <B>  </B><A HREF="http://www.prweb.com/releases/telework/telecommuting/prweb400532.htm" TARGET="_top" TITLE="http://www.prweb.com/releases/telework/t"><U><B>Revised Telework Tax Policy </B></U></A><B>  </B></div> <div> <I>                   </I><FONT SIZE="3" COLOR="#000000" FACE="Verdana" >Group says federal legislation protecting telecommuters </FONT></div> <div>                    is needed now more than ever</div> <div>                        Press Release, June 19, 2006</div> <bR> <div> <B>New York Makes It Official:</B></div> <div> <B>Double Taxing of Telecommuters Will Continue</B></div> <div> By Nicole Belson Goluboff, Esq., State Tax Notes, June 12, 2006, page 877</div> <div> <B>   </B><FONT SIZE="3" COLOR="#000000" FACE="Arial" >Click here for the article:  <a href="HTMLobj-1160/New_York_Makes_It_Official.pdf"><u>New_York_Makes_It_Official.pdf</u> </a>  </FONT></div> <bR> <div> <B>New York’s Proposed Telework Tax</B></div> <div> <B>Policy: State Won’t Shift Gears</B></div> <div> By Nicole Belson Goluboff, Esq., State Tax Notes, May 22, 2006, page 593</div> <div>     <FONT SIZE="3" COLOR="#000000" FACE="NewCenturySchlbk-Bold" > </FONT><FONT SIZE="3" COLOR="#000000" FACE="Arial" >Click here for the article:</FONT>  <a href="HTMLobj-1144/STN52206.pdf"><u>State Won't Shift Gears</u> </a>  </div> <bR> <bR> <div> <A HREF="http://www.networkworld.com/news/2006/052906-tax-relief-legislation-teleworkers.html?nettx=052406netflash&code=nlnetflash34612" TARGET="_top" TITLE="http://www.networkworld.com/news/2006/05"><U><B>Proposed tax-relief legislation for teleworkers gathers steam</B></U></A></div> <div> <B>   </B><FONT SIZE="3" COLOR="#000000" FACE="Verdana" >Backers of a proposed bill to protect teleworkers from onerous state </FONT></div> <div>     tax rules hope this could be the year the legislation sticks.</div> <div>        By Ann Bednarz, Network World, May 23, 2006 </div> <div>  </div> <bR> <div> <B>The Telecommuter Tax Fairness Act is Gaining Traction</B></div> <div>     By Nicole Belson Goluboff, Esq., State Tax Notes, April 3, 2006, page 37</div> <div>        <FONT SIZE="3" COLOR="#000000" FACE="Arial" >Click here for the article:</FONT>  <a href="HTMLobj-1118/goluboff4.pdf"><u>The Telecommuter Tax Fairness Act is Gaining Traction</u> </a>  </div> <bR> <div> <TABLE BORDER="0" CELLPADDING="1" CELLSPACING="1" WIDTH="607" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="VOID" RULES="NONE" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=BOTTOM HEIGHT= 63 ><NOBR><div> <A HREF="http://www.prweb.com/releases/2006/1/prweb335338.php" TARGET="_top" TITLE="http://www.prweb.com/releases/2006/1/prw"><U><B>Support for “The Telecommuter Tax Fairness Act” </B></U></A></div> <div> <A HREF="http://www.prweb.com/releases/2006/1/prweb335338.php" TARGET="_top" TITLE="http://www.prweb.com/releases/2006/1/prw"><U><B>Is Growing</B></U></A></div> <div>     Press Release, January 20, 2006</div> </NOBR></tD> </tR> </TABLE></div> <bR> <bR> <div> <A HREF="id304.htm" TARGET="_top" TITLE="POSITION STATEMENT IN SUPPORT OF THE "><U><B>POSITION STATEMENT IN SUPPORT OF </B></U></A></div> <div> <A HREF="id304.htm" TARGET="_top" TITLE="POSITION STATEMENT IN SUPPORT OF THE "><U><B>THE TELECOMMUTER TAX FAIRNESS ACT</B></U></A></div> <div> <B>      </B>January 2006</div> <bR> <div> <A HREF="id303.htm" TARGET="_top" TITLE="Telecommuting "><U><B>Telecommuting and Income Taxes</B></U></A></div> <div> Letters to the Editor, The New York Times, February 5, 2006</div> <bR> <bR> <div> <A HREF="id302.htm" TARGET="_top" TITLE="Telecommuter Tax Fairness Act of 2005: R"><U><B>Telecommuter Tax Fairness Act of 2005: </B></U></A></div> <div> <A HREF="id302.htm" TARGET="_top" TITLE="Telecommuter Tax Fairness Act of 2005: R"><U><B>Restoring Balance to State Taxation of Telecommuters</B></U></A></div> <div> <B>  </B><FONT SIZE="3" COLOR="#000000" FACE="Verdana" > Chris Atkins, Tax Foundation, January 26, 2006</FONT></div> <bR> <bR> <div> <A HREF="http://www.prweb.com/releases/2006/1/prweb335338.htm" TARGET="_top" TITLE="http://www.prweb.com/releases/2006/1/prw"><U><B>Support for “The Telecommuter Tax Fairness </B></U></A></div> <div> <A HREF="http://www.prweb.com/releases/2006/1/prweb335338.htm" TARGET="_top" TITLE="http://www.prweb.com/releases/2006/1/prw"><U><B>Act” Is Growing</B></U></A></div> <div>      Telework experts nationwide are calling for the elimination </div> <div>      of unfair, double taxation of interstate telecommuters.</div> <div>          <FONT SIZE="2" COLOR="#000000" FACE="Verdana" >Press Release, January 20, 2006</FONT></div> <bR> <bR> <div> <B>State Taxation of Interstate Telecommuters:</B></div> <div> <B>The U.S. Supreme Court’s Silence </B></div> <div> <B>Puts Congress in the Driver’s Seat</B></div> <div>     By Nicole Belson Goluboff, Esq., State Tax Notes, November 21, 2005, page 719</div> <div>       Click here for the article:  <a href="HTMLobj-984/goluboff.pdf"><u>The U.S. Supreme Court’s Silence</u> </a>  </div> <bR> <bR> <div> <A HREF="http://www.theunionleader.com/business_showa.html?article=63004" TARGET="_top" TITLE="http://www.theunionleader.com/business_s"><U><B>Another tax grab: Telecommuting becomes endangered</B></U></A><B> </B></div> <div> <FONT SIZE="4" COLOR="#000000" FACE="Arial" ><B>    </B></FONT>The New Hampshire Union Leader, November 14, 2005</div> <bR> <bR> <div> <A HREF="http://www.networkworld.com/columnists/2005/111405johnson.html" TARGET="_top" TITLE="http://www.networkworld.com/columnists/2"><U><B>Taxing telecommuting?</B></U></A></div> <div> <I>      </I>Johna Till Johnson, Network World, 11/14/05</div> <bR> <bR> <div> <A HREF="http://www.thejournalnews.com/apps/pbcs.dll/article?AID=/20051109/OPINION01/511090406/1015" TARGET="_top" TITLE="http://www.thejournalnews.com/apps/pbcs."><U><B>Mr. Huckaby's lament </B></U></A></div> <div>      The Journal News, November 9, 2005</div> <bR> <bR> <div> <A HREF="http://www.themonitor.com/SiteProcessor.cfm?Template=/GlobalTemplates/Details.cfm&StoryID=10022&Section=Opinion" TARGET="_top" TITLE="http://www.themonitor.com/SiteProcessor."><U><B>The Telecommuter Tax: Tax policy example of states’ ignorance of information age </B></U></A></div> <div>            The Monitor View, November 8, 2005</div> <bR> <bR> <div> <A HREF="id280.htm" TARGET="_top" TITLE="State Tax Notes"><U><B>"U.S. Supreme Court Declines to Hear Challenge to New York 'Convenience' Test" </B></U></A></div> <div> <FONT SIZE="2" COLOR="#000000" FACE="Verdana" >     </FONT>by Karen Setze,State Tax Notes, Nov. 7, 2005, p. 502.</div> <bR> <bR> <div> <A HREF="http://www.careerjournal.com/myc/workfamily/20051103-herman.html?cjpos=home_whatsnew_major" TARGET="_top" TITLE="http://www.careerjournal.com/myc/workfam"><U><B>Telecommuters May Face New Taxes on Their Income </B></U></A></div> <div>         by Tom Herman and Rachel Emma Silverman, The Wall Street Journal Online </div> <bR> <bR> <div> <A HREF="id277.htm" TARGET="_top" TITLE="Supreme Court rejects telecommuting case"><U><B>Supreme Court rejects telecommuting case</B></U></A></div> <div>        AP, October 31, 2005</div> <bR> <bR> <div> <A HREF="http://www.prweb.com/releases/2005/6/prwebxml248369.php" TARGET="_top" TITLE="http://www.prweb.com/releases/2005/6/prw"><U><B>TelCoa Press Release supporting the </B></U></A></div> <div> <A HREF="http://www.prweb.com/releases/2005/6/prwebxml248369.php" TARGET="_top" TITLE="http://www.prweb.com/releases/2005/6/prw"><U><B>Telecommuter Tax Fairness Act</B></U></A></div> <div> <B>      </B><FONT SIZE="3" COLOR="#000000" FACE="Arial" >June 15, 2005</FONT></div> <bR> <bR> <div> <B>Congress Must Slam the Brakes On New York’s</B></div> <div> <B>Convenience-of-the-Employer Rule</B></div> <div> <I>by Nicole Belson Goluboff</I></div> <bR> <div> Our thanks to<FONT SIZE="4" COLOR="#000000" FACE="Arial" ><I> </I></FONT>State Tax Notes, the original publisher, for their permission to use this article.</div> <div>  <a href="HTMLobj-852/Huckaby.pdf"><img align="bottom" border="0" width="50" height="63" src="HTMLobj-852/pdf_logo_trefoil_1_.gif"></a>  Click here to read  the article.</div> <bR> <bR> <div> <A HREF="http://www.house.gov/shays/news/2005/may/mayfair.htm" TARGET="_top" TITLE="http://www.house.gov/shays/news/2005/may"><U><B>Dodd, Shays to Introduce the </B></U></A></div> <div> <A HREF="http://www.house.gov/shays/news/2005/may/mayfair.htm" TARGET="_top" TITLE="http://www.house.gov/shays/news/2005/may"><U><B>Telecommuter Tax Fairness Act</B></U></A><B> </B><A HREF="http://www.house.gov/shays/news/2005/may/mayfair.htm" TARGET="_top" TITLE="http://www.house.gov/shays/news/2005/may"><U><B>of 2005</B></U></A></div> <div> <B>     </B><FONT SIZE="3" COLOR="#000000" FACE="Arial" >May 6, 2005</FONT></div> <div> <B>*********************************************************</B></div> <bR> <div> Statement of Professor Edward A. Zelinsky,</div> <div> Benjamin N. Cardozo School of Law,Yeshiva University</div> <div> New York, New York, discussing the relationship between </div> <div> state tax policies and the dormant Commerce Clause.</div> <div> Click here: <FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><A HREF="http://judiciary.house.gov/media/pdfs/zelinsky052405.pdf" TARGET="_top" TITLE="http://judiciary.house.gov/media/pdfs/ze"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <bR> <bR> <div> <A HREF="http://www.pcworld.com/news/article/0,aid,120246,00.asp" TARGET="_top" TITLE="http://www.pcworld.com/news/article/0,ai"><U><B>Court Rules New York Can Tax Out-of-State Telecommuters </B></U></A></div> <div>      All state income is taxable even if employee is not physically </div> <div>           present the entire time, according to state appellate court.</div> <div>                  Computerworld, Wednesday, March 30, 2005</div> <div>                  <FONT SIZE="3" COLOR="#FF0033" FACE="Arial" >Click Here to read the actual Decision  </FONT><FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><A HREF="http://www.courts.state.ny.us/reporter/3dseries/2005/2005_02413.htm" TARGET="_top" TITLE="http://www.courts.state.ny.us/reporter/3"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <div> <B>************************************************************************</B></div> <bR> <div> <B>    We applaud Senators Chris Dodd (D-CT) and</B></div> <div> <B>    Joe Lieberman (D-CT) , and Representative </B></div> <div> <B>    Chris Shays (R-CT) for proposing</B></div> <div> <FONT SIZE="3" COLOR="#000000" FACE="Arial" >      </FONT><A HREF="id189.htm" TARGET="_top" TITLE="S2785"><U><B>The Telecommuter Tax Fairness Act of 2004</B></U></A><A HREF="id189.htm" TARGET="_top" TITLE="S2785"><U><B>,</B></U></A></div> <div> <B>   </B><A HREF="id189.htm" TARGET="_top" TITLE="S2785"><U><B>S-2785</B></U></A><B> & </B><A HREF="id190.htm" TARGET="_top" TITLE="H.R. 5067"><U><B>H.R. 5067</B></U></A></div> <div> <B>          </B><FONT SIZE="4" COLOR="#FF0033" FACE="Arial" ><B>To read the press release, click here: </B></FONT><FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><A HREF="id186.htm" TARGET="_top" TITLE="Dodd Press Release, 08/02/04"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <div> <B>                     To see Bill S-2785, click here: </B><FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><A HREF="id189.htm" TARGET="_top" TITLE="S2785"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <div>                      <FONT SIZE="4" COLOR="#FF0033" FACE="Arial" ><B>To see Bill H.R. 5067, click here:</B></FONT> <A HREF="id190.htm" TARGET="_top" TITLE="H.R. 5067"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></div> <div> <B>**********************************************************************************</B></div> <bR> <bR> <div> <A HREF="id186.htm" TARGET="_top" TITLE="Dodd Press Release, 08/02/04"><U><B>DODD TO INTRODUCE THE TELECOMMUTER TAX FAIRNESS ACT</B></U></A></div> <div> <I><B>     Measure will protect Connecticut [and other]  </B></I></div> <div> <I><B>     telecommuters from New York taxation</B></I><B> </B></div> <div> <B>                                               August 2, 2004</B> </div> <bR> <bR> <div> **********************************************************</div> <bR> <div> The following appeared in BNA Tax Management,</div> <bR> <div> Perspective: </div> <bR> <div> <B>Constitutional Limitations</B></div> <bR> <div> <I><B>New York's Convenience-of-Employer Doctrine Cries Out for </B></I></div> <div> <I><B>Congress to Stop State Taxation of Interstate Telecommuting</B></I></div> <bR> <div> The U.S. Supreme Court recently denied certiorari in Zelinsky v. Tax Appeals Tribunal of New York, </div> <div> a case that upheld the constitutionality of New York's "convenience of the employer" doctrine. In this </div> <div> article, Nicole Belson Goluboff, an advisor to <FONT SIZE="3" COLOR="#0000FF" FACE="Arial" ><A HREF="http://www.telcoa.org" TARGET="_top" TITLE="http://www.telcoa.org"><U>The Telework Coalition</U></A></FONT>, asserts that federal legislation </div> <div> is necessary to prohibit states from applying a rule similar to New York's convenience rule.</div> <bR> <div> For the full article, click here<FONT SIZE="3" COLOR="#000000" FACE="Arial" > </FONT><FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><A HREF="id173.htm" TARGET="_top" TITLE="Perspective"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <bR> <div> This article was originally published in the BNA Tax  Management Weekly State Tax Report and BNA </div> <div> Tax Management  State Tax Library. The article is reprinted with permission  from Tax Management Inc., </div> <div> a subsidiary of The Bureau of  National Affairs, Inc., 1250 23rd Street, N.W., Washington,  D.C. 20037 </div> <div> (<FONT SIZE="3" COLOR="#0000FF" FACE="Arial" ><A HREF="http://www.bnatax.com" TARGET="_top" TITLE="http://www.bnatax.com"><U><U>www.bnatax.com</U></U></A></FONT>).</div> <bR> <div>  </div> <div> **********************************************************</div> <bR> <div>         <B><U>Related information on This Topic</U></B></div> <bR> <div> <A HREF="id256.htm" TARGET="_top" TITLE="WSJ Tax Report"><U><B>Tax Report: Ruling by New York's High Court </B></U></A></div> <div> <A HREF="id256.htm" TARGET="_top" TITLE="WSJ Tax Report"><U><B>Heightens Telecommuter Concern</B></U></A></div> <div>    Wall Street Journal, April 6, 2005</div> <bR> <bR> <div> <A HREF="http://www.usatoday.com/tech/columnist/ericjsinrod/2005-04-06-telecommuting-taxes_x.htm" TARGET="_top" TITLE="http://www.usatoday.com/tech/columnist/e"><U><B>Telecommuters may have to pay state taxes elsewhere</B></U></A></div> <div> <B>       </B><FONT SIZE="3" COLOR="#000000" FACE="Arial" >USAToday,  April 6, 2005</FONT></div> <bR> <div> <B>******************************************************</B></div> <div> On February 24, 2005, New York once again reached into another state to tax telework.  </div> <div> In a case called Matter of Gray, the New York Division of Tax Appeals applied the convenience </div> <div> of the employer rule to a New Hampshire resident, taxing him on the income he earned while </div> <div> working at home for the benefit of his New York employer.  The decision underscores the urgent </div> <div> need for Congress to reintroduce and pass The Telecommuter Tax Fairness Act and put an end </div> <div> to New York's assault on interstate telework.</div> <div>   To Read the final Petition and Determination, click here: <FONT SIZE="4" COLOR="#0000FF" FACE="Arial" ><A HREF="http://www.nysdta.org/Determinations/819457.det.htm" TARGET="_top" TITLE="http://www.nysdta.org/Determinations/819"><U><IMG SRC="14d15150.gif" border=0 width="21" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <div> <B>******************************************************</B></div> <bR> <div> <A HREF="id238.htm" TARGET="_top" TITLE="Speed Passage Of The Telecommuter Tax Fa"><U><B>Speed Passage Of The Telecommuter Tax Fairness Act</B></U></A><B>;</B></div> <div> <A HREF="id238.htm" TARGET="_top" TITLE="Speed Passage Of The Telecommuter Tax Fa"><U><B>It's Time for Congress to Eliminate The Tax On Interstate Telework</B></U></A></div> <div> February 2005 </div> <div> <I>By Nicole Belson Goluboff</I> </div> <div> <I>(This article originally appeared in Law Journal Newsletters' e-Commerce </I></div> <div> <I>Law & Strategy newsletter. See e-Commerce Law & Strategy on the Web at </I></div> <div> <A HREF="www.ljnonline.com/alm?ecomm" TARGET="_top" TITLE="www.ljnonline.com/alm?ecomm"><U><I>www.ljnonline.com</I></U></A><FONT SIZE="2" COLOR="#000000" FACE="Arial" ><I>)</I></FONT></div> <bR> <bR> <div> <A HREF="id240.htm" TARGET="_top" TITLE="GETTING PERSONAL: Telecommuter Taxes Cou"><U><B>GETTING PERSONAL: Telecommuter Taxes Could Get Simpler </B></U></A></div> <div> Wall Street Journal,  February 9, 2005</div> <bR> <bR> <bR> <div> <B>Letters to the Editor</B></div> <div> from  Nicole Belson Goluboff, a lawyer specializing in the </div> <div>     legal implications of telework and a member of our Advisory Board:</div> <bR> <div> <FONT SIZE="4" COLOR="#000000" FACE="Arial" >Atlanta Journal-Constitution, </FONT>November 20, 2004, <I><B>(Pass Telecommuter Tax Fairness Act) </B></I><FONT SIZE="4" COLOR="#000000" FACE="Arial" ><A HREF="id210.htm" TARGET="_top" TITLE="AJC Letter"><U><IMG SRC="2260e0e0.gif" border=0 width="14" height="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <div> Greenwich Time, <FONT SIZE="3" COLOR="#000000" FACE="Arial" >October 29, 2004, </FONT> <FONT SIZE="3" COLOR="#000000" FACE="Arial" ><I><B>(Bill targets unfair tax on telecommuting)</B></I></FONT> <A HREF="id200.htm" TARGET="_top" TITLE="10/29/04 Letter"><U><IMG SRC="2260e0e0.gif" border=0 width="14" height="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></div> <div> <FONT SIZE="4" COLOR="#000000" FACE="Arial" >New haven Register</FONT><FONT SIZE="2" COLOR="#000000" FACE="Arial" >, </FONT>October 10, 2004, <I><B>(</B></I><FONT SIZE="3" COLOR="#000000" FACE="arial" ><I><B>Dodd-Shays bill will bring relief to telecommuters) </B></I></FONT><FONT SIZE="4" COLOR="#000000" FACE="Arial" ><A HREF="id196.htm" TARGET="_top" TITLE="Letter to the Editor"><U><IMG SRC="2260e0e0.gif" border=0 width="14" height="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <div> <FONT SIZE="4" COLOR="#000000" FACE="Arial" >Christian Science Monitor, </FONT>July 09, 2004<FONT SIZE="4" COLOR="#000000" FACE="Arial" >, (</FONT><I><B>Support rural telecommuting</B></I><B>, </B>(<FONT SIZE="2" COLOR="#000000" FACE="Arial" >it's the second one on the page)</FONT><FONT SIZE="4" COLOR="#000000" FACE="Arial" >) <A HREF="http://www.csmonitor.com/2004/0709/p08s01-cole.html" TARGET="_top" TITLE="http://www.csmonitor.com/2004/0709/p08s0"><U><IMG SRC="2260e0e0.gif" border=0 width="14" height="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></FONT></div> <div> The Washington Times, <FONT SIZE="3" COLOR="#000000" FACE="Arial" >May 29, 2004,</FONT> <FONT SIZE="3" COLOR="#000000" FACE="Arial" ><I><B>(All the conveniences of home)</B></I> </FONT> <A HREF="id162.htm" TARGET="_top" TITLE="Letter to the Editor"><U><IMG SRC="2260e0e0.gif" border=0 width="14" height="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></div> <bR> <bR> <div> <A HREF="http://www.abanet.org/journal/ereport/j14telecom.html" TARGET="_top" TITLE="http://www.abanet.org/journal/ereport/j1"><U><B>TELECOMMUTER TAX CASE IS CLOSELY WATCHED</B></U></A></div> <div>      N.Y. Argues It Can Tax All of an Out-of-State Worker’s Income</div> <div> <FONT SIZE="3" COLOR="#000000" FACE="Arial" ><B>          </B></FONT><B> </B>Molly  McDonough, The ABA Journal eReport </div> <bR> <bR> <div> <A HREF="http://www.law.com/jsp/article.jsp?id=1104154542160" TARGET="_top" TITLE="http://www.law.com/jsp/article.jsp?id=11"><U><B>Taxing of Telecommuters to Go Before New York State's High Court</B></U></A></div> <div>        John Caher, New York Law Journal, January 3, 2005</div> <bR> <bR> <div> <A HREF="id201.htm" TARGET="_top" TITLE=" from: State Tax Notes"><U><B>Put the Telecommuter Tax Fairness Act in the Passing Lane</B></U></A></div> <div> <I><B>         </B></I><FONT SIZE="2" COLOR="#000000" FACE="Arial" >by Nicole Belson Goluboff</FONT></div> <div>              from: State Tax Notes<I><B>, </B></I>Nov. 1, 2004, p. 319</div> <bR> <div> <A HREF="id181.htm" TARGET="_top" TITLE="Connecticut Post 080304"><U><B>Dodd targets double taxing in New York</B></U></A></div> <div>            Legislation to fight system<FONT SIZE="4" COLOR="#000000" FACE="verdana" > </FONT></div> <div>               Rob Varnon, <FONT SIZE="1" COLOR="#000000" FACE="verdana" >Connecticut Post, August 3, 2004</FONT></div> <bR> <div> <A HREF="http://www.nwfusion.com/net.worker/news/2004/0607netlead.html" TARGET="_top" TITLE="http://www.nwfusion.com/net.worker/news/"><U><B>Fighting for fair telework tax</B></U></A></div> <div> <FONT SIZE="4" COLOR="#000000" FACE="Arial" >      </FONT><FONT SIZE="3" COLOR="#000000" FACE="Arial" ><I> </I></FONT>Toni Kistner,<I> NetworkWorld, </I>June 7, 2004</div> <div> <I>  </I></div> <bR> <div> <A HREF="id166.htm" TARGET="_top" TITLE="New York May Tax Worker Who Telecommutes"><U><B>New York May Tax Worker Who Telecommutes From Tennessee</B></U></A></div> <div> <FONT SIZE="3" COLOR="#000000" FACE="Arial" >  </FONT>  By John Caher, <I>New York Law Journal</I>, April 30, 2004</div> <div>     </div> <bR> <div>     </div> <bR> <div> <A HREF="id165.htm" TARGET="_top" TITLE="Telecommuters, Beware of New York"><U><B>Telecommuters, Beware of New York</B></U></A></div> <div>          <FONT SIZE="2" COLOR="#000000" FACE="Arial" >David Hardesty, September 2, 2001</FONT></div> <bR> <div> <A HREF="id163.htm" TARGET="_top" TITLE="National Law Journal"><U><B>Telecommuting</B></U></A><A HREF="id163.htm" TARGET="_top" TITLE="National Law Journal"><U><B> is getting expensive </B></U></A></div> <div>    John Caher, The National Law Journal, November 27, 2000</div> <div>        <FONT SIZE="2" COLOR="#000000" FACE="Arial" > AMERICAN LAWYER MEDIA NEWS SERVICE</FONT> </div> <div>    </div> <bR> <div> <A HREF="id164.htm" TARGET="_top" TITLE="OUTOFSTATE TELECOMMUTERS: ASSESSING THE "><U><B>OUT-OF-STATE TELECOMMUTERS: ASSESSING THE RISK </B></U></A></div> <div> <FONT SIZE="3" COLOR="#000000" FACE="Arial" >      </FONT>Charles F. Knapp, Faegre & Benson, LLP </div> <div>                 © 1999 Faegre & Benson </div> <bR> <bR> <bR> </td> </tr></table></body>