[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 411 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 411

 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 5, 1993

  Mr. Stump 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, 1993.

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