Abstract
Testimony before the Subcommittee on Commercial and Administrative Law addressing three questions: "First, does Congress have the constitutional authority to enact the Mobile Workforce State Income Tax Fairness and Simplification Act of 2007? Second, is there historical precedent analogous to the Mobile Workforce State Income Tax Fairness and Simplification Act of 2007 for congressional legislation restricting state taxing power? Third, would enactment of the Mobile Workforce State Income Tax Fairness and Simplification Act of 2007 constitute an appropriate exercise of congressional power? As explained in more detail below, I believe the answer to all three questions is “yes.”"
Repository Citation
Hellerstein, Walter, "Mobile Workforce State Income Tax Fairness and Simplification Act of 2007 (H.R. 3359)" (2007). Presentations and Speeches. 16.
https://digitalcommons.law.uga.edu/fac_presp/16
Hearing before the Subcommittee on Commercial and Administrative Law of the Committee on the Judiciary of the House of Representatives, 110th Congress, 1st Session (Nov. 1, 2007).