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Election updateUpdated Nov 11, 2026

Voters just weighed in on roughly 30 state tax measures. Is your payroll ready for what's next?

Take the readiness check Five questions. Two minutes.
Tax measures on the November 3 ballot
AlabamaAlaskaIndianaKansasMaineMassachusettsMinnesotaNew JerseyNorth DakotaPennsylvaniaSouth DakotaTexasConnecticutWest VirginiaIllinoisNew MexicoArkansasDelawareDistrict of ColumbiaHawaiiKentuckyMarylandMichiganMississippiMontanaNew HampshireNew YorkOhioOregonVirginiaWisconsinSouth CarolinaIdahoNevadaVermontRhode IslandArizonaFloridaGeorgiaNorth CarolinaOklahomaWyomingMissouriCaliforniaIowaTennesseeUtahWashingtonNebraskaLouisianaColorado
16states
~30proposals
Income or wealth tax measureOther statewide tax measureNot named in coverage
Highlighted states had a statewide measure covered as a tax measure. Kiplinger counts 16 states in total. Sources: Kiplinger, Tax Foundation, SALT Shaker, Ballotpedia.

Election night produced more than headlines for tax and payroll leaders. On November 3, tax policy appeared on ballots in 16 states, with around 30 tax-related proposals, and outcomes varied by state, with some measures approved and others not.

Some races were close.

Result called
The Associated Press called the race on Friday, November 6. The measure replaces the state's flat 4.4% income tax with six brackets with rates from 3.7% to 8.4%, which are expected to take effect in 2027.

The ballot result is only the start

For employers, the harder question comes after the count: what does a change mean for employees who work across state lines? A new rate, a new threshold or a new limit can alter withholding, sourcing and filing for people who live in one state, work in another and travel to a third.

That question lands on payroll, tax and HR teams at the same time, and each of them needs the same underlying fact. It also arrives on a clock.

One employee, three jurisdictions
Lives in
one state
Works in
another
Travels to
a third
Each can carry its own withholding, sourcing and filing implications.
Rule changes take effect on dates set by law, not by how ready your data is.
From ballot to payroll
1
Voters decide
2
Results are counted
3
The rule takes effect
4
Withholding and filing may change
2

Where employees work is the variable that matters

Hybrid work and business travel mean one employee can work in several jurisdictions in a single year. Each can carry its own withholding, sourcing and filing implications. When a state changes its rules, the first question is where people actually worked, and that can be hard to answer quickly or with confidence.

The answer often lives in several places. HR holds the work arrangement, expenses hold some of the trips, and calendars hold the rest. Pulling them into one picture of where someone worked takes effort.

Where the answer lives today
HR
The work arrangement
Expenses
Some of the trips
Calendars
The rest
Auditable data on where employees work
From Monaeo Enterprise, for payroll and tax filing

Topia describes the exposure this way: Monaeo Enterprise helps companies understand when and where employees cross jurisdictional thresholds that trigger tax obligations, withholding requirements or audit exposure.

3

Why tracking income tax matters

In the United States, employers are required by law to withhold employment taxes from employees' pay, including an estimate of what employees will owe in state taxes at year's end. When employees work in more than one state, a company can have a withholding obligation in each of them.

Thresholds make this a moving target. In New York, for example, an employer is not required to withhold on a nonresident employee who is expected to work in the state 14 days or fewer, though the employee may still owe New York tax. Other states set different rules, and a company can only apply them if it knows how many days its people worked where.

Missing an obligation can be costly. Topia notes that tax authorities are auditing more often and giving themselves longer to do so, and that some states are quick to levy interest and steep penalties. In New York, Topia says, penalties can reach 5% per month, up to 25%.

14 days
New York does not require withholding on a nonresident expected to work in the state this long or less.
Source: NY Dept. of Taxation and Finance
Up to 25%
New York penalties for missed withholding can reach 5% per month, up to this cap.
Source: Topia

Tracking where employees work as the year unfolds, not after a rule changes or an audit begins, is what lets a company withhold in the right states and show its work.

4

Waiting for certainty is expensive

If you only start gathering location data after a rule changes, you are reconstructing history. Records collected as the work happens put you in a stronger position.

Reconstructed later
Pull travel records, expense reports and calendars together under deadline pressure, then hope the picture is consistent enough to defend.
Captured as it happens
Answer a regulator's question, adjust withholding and correct course early, instead of explaining gaps after the fact.
5

Visibility lets you respond

Monaeo Enterprise, a Topia product, uses real-time location data to automatically detect when travel or remote work triggers a new tax obligation or audit exposure, and it generates auditable data for payroll and tax filing.

Paired with Topia's mobility tools, it covers both halves of the problem. Topia manages the movement of people, and Monaeo makes sure that movement doesn't create tax and regulatory surprises. In practice, that means:

No surprise liabilities
Avoid unexpected tax liabilities and penalties.
Withholding that follows the work
Automate multi-state or multi-country payroll withholding.
Auditable data
Generate auditable data for payroll and tax filing.

Readiness check

A five-question readiness check

Whatever states your employees work in, these questions show how prepared your team is. Tap an answer for each one.

0 of 5 answered

Where does your team stand?

Answer all five questions to see your result.

1Can you say, for any employee, where they worked on any given day this year?
2Is that record captured as the work happens, or rebuilt from expenses and calendars?
3How quickly could you see which employees are affected by a state rule change?
4If a tax authority asked for proof, could you produce it without a scramble?
5Do payroll, tax and HR work from the same location data?

If any answer is "not sure," that is the gap to close first.

Be ready before the next change

State tax rules will keep shifting, in Colorado and beyond. The companies best prepared will be the ones that already have the data. See how Monaeo Enterprise gives payroll and tax teams real-time visibility into where employees work.

See where your people work