[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 2159 Introduced in Senate (IS)]

103d CONGRESS
  2d Session
                                S. 2159

 To amend title 46, United States Code, to prevent certain masters and 
 seamen from being taxed on wages by more than one State or political 
              subdivision thereof, and for other purposes.


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                   IN THE SENATE OF THE UNITED STATES

                              June 7, 1994

  Mrs. Murray introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
 To amend title 46, United States Code, to prevent certain masters and 
 seamen from being taxed on wages by more than one State or political 
              subdivision thereof, and for other purposes.

    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 TAXES.

    Section 11108 of title 46, United States Code, is amended--
            (1) by inserting ``(a)'' before the first sentence;
            (2) in subsection (a) (as designated by paragraph (1))--
                    (A) by inserting ``or other income'' after 
                ``Wages'';
                    (B) by striking ``noncontiguous trade or'' and 
                inserting ``noncontiguous trade, to''; and
                    (C) by inserting after ``fish processing vessel'' 
                the following: ``, or to a pilot licensed under section 
                7101 or licensed or authorized under the laws of a 
                State and engaged on a vessel''; and
            (3) by adding at the end the following new subsection:
    ``(b) An individual who regularly performs services in more than 
one State on a vessel as a master or seaman or as a pilot licensed 
under section 7101 or licensed or authorized under the laws of a State, 
may not be subject to the laws of any State or political subdivision of 
a State (other than the State and political subdivision of the State in 
which the individual resides) that impose a tax or fee on the privilege 
of performing such services or on gross receipts or income received for 
such services.''.

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