[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2216 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2216

 To provide that a State may not take into account income from sources 
   outside the State in determining the amount of tax imposed on the 
                        income of nonresidents.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 20, 1993

  Mr. Franks of Connecticut introduced the following bill; which was 
               referred to the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
 To provide that a State may not take into account income from sources 
   outside the State in determining the amount of tax imposed on the 
                        income of nonresidents.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) chapter 4 of 
title 4, United States Code, is amended by adding at the end thereof 
the following new section:
``Sec. 114. Limitation on taxation of nonresidents
    ``(a) In determining the amount of income tax imposed by a State 
(or political subdivision thereof) on an individual for any period 
during which such individual is not a resident or domiciliary of such 
State, such State (or political subdivision) shall not take into 
account any income from sources outside such State.
    ``(b) For purposes of subsection (a)--
            ``(1) the term `State' includes the District of Columbia, 
        and
            ``(2) the term `income tax' has the meaning given to such 
        term by section 110(c) of this title.''
    (b) The analysis of chapter 4 of title 4, United States Code, is 
amended by adding at the end thereof the following new item:

                              ``114. Limitation on taxation of 
                                        nonresidents.''
    (c) The amendments made by this section shall apply to taxable 
years beginning after December 31, 1992.

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