41.45,44欠了三句還沒有看的，先記錄
The convenience of the employer rule__.
便利，便捷
A.is the dominant principle in the U.S.
支配的，高聳的，顯性的
B.has prioritized the rights of employers
優先考慮，確定優先的順序
C.is not universally adopted by all states
普遍地；領養，選取，採用，宜居
D.benefits states where employees live
國家的，髒亂的，陳述，說明
「詞彙總結」
legislation n. 立法
governing v. 治理❌
flexible working arrangements 靈活的工作安排❌
Telework Enhancement Act 遠程辦公強化法❌
interstate taxation 州際稅收❌
reimbursement n. 報銷❌
emerged v. 出現❌
complicated adj. 複雜的
compliance challenges 合規挑戰❌
referred to 指的❌
currently adv. 現在
state tax authorities 州稅務局❌
impose v. 施加❌
income n. 收入
wages n. 工資
Likewise adv. 同樣地
expenses n. 花費
incur v. 發生
難懂的句子
For example, laws referred to as the convenience of the employer rule that are currently on the books in just five states—Connecticut, Delaware, Nebraska, New York, and Pennsylvania—allow state tax authorities to impose an income tax on wages earned for an employer based in that state, even if the employee is based outside the state.
參考譯文：例如，目前被稱爲“僱主便利”的原則僅在五個州（康涅狄格州、特拉華州、內布拉斯加州、紐約州和賓夕法尼亞州）被寫入法律，允許州稅務機關對從位於該州的僱主處賺取的工資徵收所得稅，即便僱員不居住在該州。