Telecommuter Tax Fairness Act of 2004

Telecommuter Tax Fairness Act of 2004 - Restricts a State from imposing its income tax on the salary of a nonresident individual employed in such State to the period when such individual is physically present and working in such State. Prohibits a State from deeming such an individual to be present or working in such State on the grounds that such individual is present or working at home (in another State) for the individual's convenience.