[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4244 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 4244

 To amend title 46, United States Code, to provide equitable treatment 
 for certain individuals employed on vessels with respect to State and 
                          local income taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 18, 1994

  Mrs. Unsoeld (for herself and Mr. Studds) introduced the following 
 bill; which was referred jointly to the Committees on Merchant Marine 
                    and Fisheries and the Judiciary

_______________________________________________________________________

                                 A BILL


 
 To amend title 46, United States Code, to provide equitable treatment 
 for certain individuals employed on vessels with respect to State and 
                          local income taxes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Transportation Employee Equitable 
Treatment Act of 1994''.

SEC. 2. EQUITABLE TREATMENT FOR INDIVIDUALS EMPLOYED ON VESSELS WITH 
              RESPECT TO STATE AND LOCAL INCOME TAXES.

    Section 11108 of title 46, United States Code, is amended--
            (1) by inserting ``(a)'' before the first sentence; and
            (2) by adding at the end the following:
    ``(b) An individual who performs regularly assigned duties in more 
than one State while employed on a vessel as a master or seaman or as a 
pilot licensed under section 7101 of this title or licensed or 
authorized under the laws of a State, shall not be subject to the 
income tax laws of a State or political subdivision of a State with 
respect to that employment, other than the State and political 
subdivision in which the individual resides.''.

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