This bill would prevent states from taxing the income of workers who live outside the state but work remotely or across state lines, unless those workers are physically present in the taxing state while performing their work. The legislation applies only to compensation earned by individuals—such as salary, wages, and independent contractor payments—and does not affect taxation of business entities, investment income, or other types of taxes. States would be prohibited from using factors like working from home for convenience or failing employer convenience tests to claim tax authority over nonresident workers' compensation. The bill would take effect immediately upon enactment and applies to all states, territories, and the District of Columbia. This legislation aims to address situations where multiple states attempt to tax the same worker's income based on where the employer is located or where work assignments are nominally given, rather than where the actual work occurs.