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 problem for the states. Recently, the Council On State Taxation (COST), long a proponent of this federal legislation, put forward a draft state legislative proposal. COST’s proposal contains provisions similar to the federal proposal. One state, Kansas, has already seen draft legislation based on the COST draft. The MTC prepared the attached analysis and a detailed comparison of the MTC model, the COST draft, and the federal bill (from the last Congress), which shows the significant differences. The Commission has recommended that states wanting to address this issue consider the MTC model. States that want more information on this or other legislative issues should contact Thomas Shimkin, the MTC legislative counsel. Click here , to access the analysis.