Multi-State Worker Tax Fairness Act of 2024

This bill limits states' ability to tax income earned by nonresident workers who telecommute or work across state lines. It prohibits states from taxing compensation when the worker is physically present in another state for work, and specifically bars states from claiming tax authority based on home office convenience or employer convenience tests. The law directly affects remote workers living in one state but working in another, ensuring they are only taxed by the state where they physically perform work. It applies solely to personal service income (wages/salary) and does not change rules for corporate taxes or unearned income like dividends.