Because the remote workforce has now become a fixture of the modern economy, providing a uniform safe harbor to ease the compliance burdens on both traveling employees and their employers, when those employees travel for work purposes in multiple states, is a trend that should continue to spread across the states. Alabama last year became the sixth state to enact a mobile workforce safe harbor very similar to the model legislation drafted by the Council On State Taxation (COST), the AICPA, and the American Payroll Association, and designed to provide a bright-line test and a 30-day safe harbor for both employees and their employers when those employees who are not residents of the stet spend a limited time working in Alabama. Act 2025-334 (H.B. 379) became effective January 1, 2026.

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