Washington (Sept. 15, 2004) – Democratic Senators Christopher Dodd and Joseph Lieberman, both of Connecticut, have introduced a bill to prevent double taxation of taxpayers who work from home.   The Telecommuter Tax Fairness Act of 2004 would prohibit states from imposing personal income tax on nonresidents for any period that the individual is not physically present in the state.   For purposes of determining physical presence, the bill specifies that “no state may deem a nonresident individual to be present in or working in such state on the grounds that such nonresident individual is present at or working at home for the nonresident individual’s convenience.”

Sen. Dodd noted that thousands of Connecticut residents are taxed twice on the income they receive from their New York employers when they work from home.

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