H.R.431 - To prohibit a State from imposing an income tax on the pension income of individuals who are not residents or domiciliaries of that State.102nd Congress (1991-1992)
|Sponsor:||Rep. Vucanovich, Barbara F. [R-NV-2] (Introduced 01/03/1991)|
|Committees:||House - Judiciary|
|Latest Action:||House - 06/07/1991 Referred to the Subcommittee on Economic and Commercial Law. (All Actions)|
This bill has the status Introduced
Here are the steps for Status of Legislation:
Text: H.R.431 — 102nd Congress (1991-1992)All Information (Except Text)
There is one version of the bill.
Text available as:
- Bill and resolution texts for 1989-1992 (101st-102nd Congresses) predate authenticated digital publishing.
Introduced in House
HR 431 IH 102d CONGRESS 1st Session H. R. 431 To prohibit a State from imposing an income tax on the pension income of individuals who are not residents or domiciliaries of that State. IN THE HOUSE OF REPRESENTATIVES January 3, 1991 Mrs. VUCANOVICH (for herself, Mr. BILBRAY, Mr. DORNAN of California, Mr. LEWIS of California, Mr. SKEEN, Mr. KOLBE, Mr. STUMP, Mr. DEFAZIO, Mr. BLILEY, Mr. STEARNS, Mr. RHODES, Mr. BURTON of Indiana, Mr. LAGOMARSINO, Mr. MCCANDLESS, Mr. GALLO, Mr. HUTTO, Mr. GOSS, Mr. STALLINGS, Mr. THOMAS of Wyoming, Mr. MCDADE, Mr. STENHOLM, Mr. TOWNS, Mr. SAXTON, Mr. EMERSON, Mr. SUNDQUIST, Mr. HYDE, Mr. RAY, Mr. YOUNG of Alaska, Mr. KANJORSKI, Mr. COBLE, Mr. TALLON, Mr. BILIRAKIS, Mr. MCDERMOTT, Mr. SHAYS, Mr. COX of California, Mr. MILLER of Ohio, Mr. SCHIFF, Mr. ARCHER, and Mr. MCCOLLUM) introduced the following bill; which was referred to the Committee on the Judiciary A BILL To prohibit a State from imposing an income tax on the pension income of individuals who are not residents or domiciliaries of that State. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. LIMITATION ON STATE TAXATION OF PENSION INCOME. (a) IN GENERAL- Chapter 4 of title 4 of the United States Code is amended by adding at the end thereof the following new section: `Sec. 114. Limitation on State income taxation of pension income `(a) No State may impose an income tax (as defined in section 110(c)) on the pension income of any individual who is not a resident or domiciliary of such State. `(b) For purposes of subsection (a), the term `State' includes any political subdivision of a State, the District of Columbia, and the possessions of the United States.' (b) CLERICAL AMENDMENT- The table of sections for such chapter 4 is amended by adding at the end thereof the following new item: `114. Limitation on State income taxation of pension income.' (c) EFFECTIVE DATE- The amendments made by this section shall apply to taxable years beginning after December 31, 1987.