May this help/point in the right direction others. Found this doing a search to see how TurboTax does state for interstate Air Carrier employees (Pilots and Flight Attendants). The Railway Labor Improvement Act does not make this so. Jason will not have to pay Nevada taxes unless 50% or more of his time logged is in Nevada airspace. If it isn't (and no other state meets the 50% threshold, then he will pay resident state taxes in his home state of California. And California ONLY.
I am in much of the same-partial year working out of Portland, Oregon (but well less that 50% of my actual flight hours was in the confines of Oregon's boundaries) and live in Washington state. Oregon will be refunding me (somehow-as it is isn't clear what form to submit via TurboTax).
From Oregon's Dept of Revenue (https://secure.sos.state.or.us/oard/viewSingleRule.action?ruleVrsnRsn=20202:(
(6) Air carrier employees: Federal law provides that the pay of a nonresident employee of an air carrier having regularly assigned duties on aircraft in more than one state is subject to Oregon income tax only if the employee earns more than 50 percent of that pay in Oregon (see 49 USC §40116). The employee is deemed to earn 50 percent or more of the pay in Oregon if, for the calendar year, the employee's scheduled flight time in Oregon is more than 50 percent of the employee's total scheduled flight time. For purposes of this subsection, the following definitions apply:
(a) "Air carrier" means a citizen of the United States, as defined in 49 USC §40102, undertaking by any means, directly or indirectly, to provide air transportation.
(b) "Air transportation" means the interstate or foreign transportation of passengers or property by aircraft as a common carrier for compensation, or the interstate or foreign transportation of mail by aircraft.
