“The Mobile Workforce State Income Tax Fairness and Simplification Act” May 6, 2009

The employers listed below strongly support the enactment of H.R. 2110, the Mobile Workforce State Income Tax Fairness and Simplification Act, sponsored by Representative Hank Johnson.

This bill would enhance compliance with state personal income tax laws and simplify greatly the onerous burdens placed on employees who travel outside of their resident states for temporary periods and on employers who have corresponding withholding and reporting requirements.

Issue

Every work day in our country, thousands of Americans travel outside their home state on business trips for temporary periods. Most states have their own set of requirements for filing non-resident individual income tax returns and commensurate rules for employer withholding on those employees. Most individuals are not aware of this patchwork of non-resident state income tax filing rules, and many employers are required to incur extraordinary expenses to comply with withholding requirements.

Solution

The Mobile Workforce State Income Tax Fairness and Simplification Act would establish fair, administrable and uniform rules (including appropriate de minimis rules) to ensure that the appropriate amount of tax is paid to state and local jurisdictions without placing undue burdens on employees and their employers.

On behalf of American employers and their employees who travel for business, we request your support for this important legislation.

Sincerely,

Abercrombie & Fitch Co. Ann Taylor Aerospace Industries Association Applied Materials Aker Solutions ARISE Incorporated Alaska Newspaper Inc. Associated Industries of Massachusetts Alliance Coal, LLC Association of Gaming Equipment Alcoa Manufacturers Alutiiq LLC Association of Washington Business American Eagle Outfitters, Inc. BAE Systems, Inc. American Express Bank of America, N.A. American Payroll Association Bayer Corporation AMS Staff Leasing Bob Evans Farms, Inc. Angayuk Construction Business Council of New York State The Mobile Workforce State Income Tax Fairness and Simplification Act Page 2

Business and Institutional Furniture The Financial Services Roundtable Manufacturers Association (BIFMA) Four Seasons, Inc. California Chamber of Commerce Franklin Resources, Inc. California Taxpayers’ Association Friedman’s, Inc. Calista Corporation Frontier Systems Integrators Inc. Cardinal Healthcare General Electric Company Caterpillar Inc. General Motors Corporation Ceridian Corporation Georgia Chamber of Commerce Chiulista Services Inc. Georgia-Pacific LLC Cisco Systems Hall Financial Group City of West Des Moines, IA Hanover Direct, Inc. Clarus Technologies Harbor America CoAdvantage Harry and David The Coca-Cola Company HCR Manor Care Cokala Tax Reporting Solutions LLC Hewlett-Packard Company Community Health Systems Highmark Inc. Community Memorial Hospital of Holiday Retirement Menomonee Falls Inc. The Home Depot Consolidated Restaurant Operations, Inc. Horizon Payroll Services The Container Store Illinois Chamber of Commerce Con-way Inc. Indiana Chamber of Commerce Costco Wholesale Corporation International Business Machines CTR Holdings, Inc. Corporation Council On State Taxation (COST) International Game Technology Countrywide Home Loans Iowa Association of Business and Industry Delta Air Lines, Inc. Johnson & Johnson Discovery Communications Kentucky Chamber of Commerce Diocese of Buffalo, NY Kimberly-Clark Corporation Dow Chemical Company Koch Industries, Inc. EDS Kohl’s Department Stores, Inc. E.I. du Pont de Nemours and Co. Koniag Development Corporation Electronics for Imaging, Inc. La Quinta Inns & Suites Elliott Davis, LLC Liberty Mutual Group Emerson Limbach Facility Services LLC Fairbanks Scales, Inc. Limited Brands, Inc. Federal Sources Inc. Lincoln Financial Group Financial Executives International, Lockheed Martin Corporation Committee on Taxation Long Beach Chamber of Commerce The Mobile Workforce State Income Tax Fairness and Simplification Act Page 3

Louisiana Association of Business & Perot Systems Industry (LABI) Pfizer Inc. Lowes Companies, Inc. Pitt Ohio Express, LLC Lutheran SeniorLife Pro-Factors, Inc. Macy’s, Inc. Roche Diagnostics Corporation Maryland Chamber of Commerce Rohm and Haas Company MedicalEdge Healthcare Group Sempra Energy Michigan Chamber of Commerce Sephora Microsoft Corp. Sikich LLP Middlebury College South Carolina Chamber of Commerce Missouri Chamber of Commerce & The State Chamber of Oklahoma Industry SynQ Solutions, Inc. Modine Manufacturing Company SYSCO Corporation Money Management International Teledyne Continental Motors Montana Chamber of Commerce Telerx Marketing Montana Taxpayers Association Time Warner Morgan Stanley Time Warner Cable Motion Picture Association of America The TJX Companies Inc. Mylan Inc. Town of Hopkinton, NH National Association of Manufacturers Townsend and Townsend and Crew LLP National Association of Tax Reporting and Payroll Management Transervice Logistics Inc. National Retail Federation Tunista Inc. Nebraska Chamber of Commerce & Turner Broadcasting System, Inc. Industry United Technologies Corporation Neiman Marcus, Inc. US Chamber of Commerce Nevada Taxpayers Association Vilter Manufacturing LLC New Jersey Chamber of Commerce Vermeer Mfg. Co. North Carolina Chamber Visa Inc. Ohio Chamber of Commerce Vulcan Materials Company Oldcastle Glass, Inc. The Walt Disney Company Organization for International Investment Washington Management Group Pennsylvania Chamber of Business & Wells Fargo & Company Industry Westinghouse Electric Company Pennsylvania Software of Virginia, Inc. XMCO PepsiCo, Inc. Yulista Management Services Inc.