Text: H.R.431 — 102nd Congress (1991-1992)All Information (Except Text)

There is one version of the bill.

Text available as:

Shown Here:
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.