In 2011, the MTC developed model legislation addressing the issue of workers temporarily in the state for short time-periods (“mobile workers”). This was a response to federal legislation that would have preempted state law and which contained provisions that would have created administrative problems for the states. The Council On State Taxation (COST), long a proponent of this federal legislation, has developed a draft state legislative proposal which contains provisions similar to current federal proposals. During the 2021 state legislative sessions, states have considered, and in some cases passed, bills addressing mobile workers. MTC staff has prepared analysis and a detailed comparison of the MTC model, the COST draft, and the latest federal bill from the current 117th Congress, which shows the significant differences. The Commission has recommended that states wanting to address this issue consider the MTC model. Click here , to access the analysis.