• Limits states' authority to tax employee income earned in other states, allowing taxation only by the employee's home state and any state where the employee works more than 30 days in a calendar year
• Employers may rely on employees' own estimates of time spent working in each state to meet withholding requirements, unless fraud, collusion, or an employer-maintained daily tracking system applies
• Excludes professional athletes, professional entertainers, qualified production employees, and certain public figures from the bill's protections

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