[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3915 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 3915

  To prevent States from taxing Federal military retirement annuities 
  while not taxing State retirement annuities on the basis of whether 
          there are employee contributions for such annuities.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 24, 1994

Mr. Torkildsen (for himself, Mr. Blute, and Mr. Studds) introduced the 
  following bill; which was referred to the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
  To prevent States from taxing Federal military retirement annuities 
  while not taxing State retirement annuities on the basis of whether 
          there are employee contributions for such annuities.

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

SECTION 1. LIMITATION ON FEDERAL CONSENT TO TAX MILITARY RETIREMENT 
              ANNUITIES.

    (a) In General.--Section 111 of title 4, United States Code, is 
amended by inserting before the period ``or, in the case of retired or 
retainer pay payable by reason of service in the uniformed services (as 
defined in section 101 of title 10), whether there are employee 
contributions toward such pay''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after January 1, 1994.

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