; and (B) the system is designed to allow the employer to allocate the employee’s wages for income tax purposes among all States in which the employee performs employment duties for such employer. (10) Wages or other remuneration The term wages or other remuneration may be limited by the State in which the employment duties are performed. 3. Effective date; applicability (a) Effective date This Act shall take effect on January 1 of the second calendar year that begins after the date of the enactment of this Act. (b) Applicability This Act shall not apply to any tax obligation that accrues before the effective date of this Act.