[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3788 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 3788

  To amend title II of the Social Security Act to make it clear that 
   States and local governments may not tax social security benefits.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 3, 1994

Mr. Doolittle introduced the following bill; which was referred jointly 
         to the Committees on Ways and Means and the Judiciary

_______________________________________________________________________

                                 A BILL


 
  To amend title II of the Social Security Act to make it clear that 
   States and local governments may not tax social security benefits.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CLARIFICATION THAT STATES AND LOCAL GOVERNMENTS MAY NOT TAX 
              SOCIAL SECURITY BENEFITS.

    (a) In General.--Section 207(a) of the Social Security Act (42 
U.S.C. 407(a)) is amended by striking ``subject to execution'' and 
inserting ``subject to taxation by any State or local government, or to 
execution''.
    (b) Conforming Amendment.--Section 207(b) of such Act (42 U.S.C. 
407(b)) is amended by striking ``except to the extent that it does so 
by express reference to this section'' and inserting ``, except that a 
law of the United States may be construed to limit, supersede, or 
modify such provisions for purposes of Federal taxation to the extent 
that it does so by express reference to this section''.

SEC. 2. EFFECTIVE DATE.

    The amendments made by section 1 shall apply with respect to moneys 
paid or payable and rights existing under title II of the Social 
Security Act on or after the date of the enactment of this Act.

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