[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 394 Reported in House (RH)]
Union Calendar No. 196
104th CONGRESS
1st Session
H. R. 394
[Report No. 104-389]
_______________________________________________________________________
A BILL
To amend title 4 of the United States Code to limit State taxation of
certain pension income.
_______________________________________________________________________
December 7, 1995
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
Union Calendar No. 196
104th CONGRESS
1st Session
H. R. 394
[Report No. 104-389]
To amend title 4 of the United States Code to limit State taxation of
certain pension income.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 4, 1995
Mrs. Vucanovich (for herself, Mr. Ensign, Mr. Stump, Mr. Doolittle, and
Mr. Burton of Indiana) introduced the following bill; which was
referred to the Committee on the Judiciary
December 7, 1995
Additional sponsors: Mr. Coble, Mr. Dornan, Mr. Tanner, Mr. Dicks, Mr.
Sensenbrenner, Mr. Hunter, Mr. Bilirakis, Mr. Thomas, Mr. Schiff, Mr.
Gibbons, Mr. Hansen, Mr. Hefley, Mr. Bartlett of Maryland, Mr. Hastert,
Mr. Wolf, Mr. Bateman, Mr. Bereuter, Mr. Gordon, Mr. Edwards, Mr. Baker
of California, Mr. Inglis of South Carolina, Mr. Walsh, Mr. Holden, Mr.
Gunderson, Mr. Skeen, Ms. Molinari, Mr. Ballenger, Mr. Knollenberg, Mr.
Cunningham, Mr. Hancock, Mr. Royce, Mr. Sanford, Mr. Saxton, Mr.
LaTourette, Mr. Bilbray, Mr. Kolbe, Mr. Farr of California, Mr. Taylor
of North Carolina, Mr. Lightfoot, Mr. Richardson, Mr. Andrews, Mr.
Gallegly, Mr. Packard, Mr. Greenwood, Mrs. Thurman, Mr. Stearns, Mr.
Cox of California, Mr. McDermott, Mr. Emerson, Mr. Baker of Louisiana,
Mr. Orton, Mr. McKeon, Mr. Fields of Texas, Ms. Dunn of Washington, Mr.
Weller, Mr. Kim, Mr. Faleomavaega, Mr. Weldon of Florida, Mr. Chapman,
Mr. Herger, Mr. Lewis of California, Mr. Rahall, Mrs. Lincoln, Mr.
Calvert, Mrs. Lowey, Mrs. Smith of Washington, Mr. Gejdenson, Ms.
Furse, Mr. Hall of Texas, Mr. Wilson, Mr. King, Mr. Livingston, Mr.
Goss, Mr. Brown of California, Mr. Hayworth, Mr. Pombo, Mr. Wamp, Mr.
Bryant of Tennessee, Mr. Upton, Mr. Bliley, Mrs. Mink of Hawaii, Mr.
Solomon, Mrs. Seastrand, Mr. Nethercutt, Mr. Callahan, Mr. Rohrabacher,
Mr. Horn, Mr. Hastings of Washington, Mr. Johnston of Florida, Ms.
Lofgren, Mr. Miller of Florida, Mr. Schaefer, Mr. DeFazio, Mr. Foley,
Mr. Cramer, Mr. Barton of Texas, Mr. Canady of Florida, Mr. McCollum,
Mr. Scarborough, Mr. Martini, Mr. Filner, Mr. Latham, Mr. Smith of New
Jersey, Mr. Taylor of Mississippi, Mr. Smith of Texas, Mr. Moorhead,
Mr. Roberts, Mr. Burr, Mr. Browder, Mr. Camp, Ms. Woolsey, Mr.
Hutchinson, Mr. Bonilla, Mr. Dickey, Mr. Clement, Mr. Chrysler, Mr.
Johnson of South Dakota, Mr. Sam Johnson of Texas, Mr. Peterson of
Minnesota, Mr. Paxon, Mrs. Kelly, Mr. Souder, Mr. Torkildsen, Mr.
Sisisky, Mrs. Morella, Mr. Crapo, Ms. Pryce, Mr. Baesler, Mr. Bass, Mr.
Linder, Mr. Sanders, Mr. Leach, Mr. Ortiz, Mr. Fazio of California, Mr.
Quinn, Mr. Frazer, Mr. Norwood, Mr. Hoke, Mr. Riggs, Mr. McDade, Mr.
Mineta, Mr. Hinchey, Mr. Lantos, Mr. Bentsen, Mrs. Meek of Florida, Mr.
Rose, Mr. Bunning of Kentucky, Mr. Salmon, Mr. Houghton, Mr. Jones, Mr.
Boucher, Mrs. Meyers of Kansas, Mr. Frisa, and Mr. Quillen
December 7, 1995
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on January
4, 1995]
_______________________________________________________________________
A BILL
To amend title 4 of the United States Code to limit State taxation of
certain pension income.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. LIMITATION ON STATE INCOME TAXATION OF CERTAIN PENSION
INCOME.
(a) Amendment.--Chapter 4 of title 4, United States Code, is
amended by adding at the end the following:
``Sec. 114. Limitation on State income taxation of certain pension
income
``(a) No State may impose an income tax on any retirement income of
an individual who is not a resident or domiciliary of such State (as
determined under the laws of such State).
``(b) For purposes of this section--
``(1) The term `retirement income' means any income from--
``(A) a qualified trust under section 401(a) of the
Internal Revenue Code that is exempt under section
501(a) of such Code from taxation;
``(B) a simplified employee pension as defined in
section 408(k) of such Code;
``(C) an annuity plan described in section 403(a)
of such Code;
``(D) an annuity contract described in section
403(b) of such Code;
``(E) an individual retirement plan described in
section 7701(a)(37) of such Code;
``(F) an eligible deferred compensation plan (as
defined in section 457 of such Code);
``(G) a governmental plan (as defined in section
414(d) of such Code);
``(H) a trust described in section 501(c)(18) of
such Code; or
``(I) any plan, program or arrangement described in
section 3121(v)(2)(C) of such Code, if such income is
part of a series of substantially equal periodic
payments (not less frequently than annually) made for--
``(i) the life or life expectancy of the
recipient (or the joint lives or joint life
expectancies of the recipient and the
designated beneficiary of the recipient), or
``(ii) a period of not less than 10 years.
The periodic payment rule under subparagraph (I) shall not
apply to a plan, program, or arrangement which would (but for
sections 401(a)(17) and 415 of such Code) be described in
subparagraph (A). Such term includes any retired or retainer
pay of a member or former member of a uniform service computed
under chapter 71 of title 10, United States Code.
``(2) The term `income tax' has the meaning given such term
by section 110(c).
``(3) The term `State' includes any political subdivision
of a State, the District of Columbia, and the possessions of
the United States.
``(c)(1) Subsection (a) shall not apply to any retirement income
which is received by an individual during the calendar year of the loss
of nationality of the individual under chapter 3 of title 3 of the
Immigration and Nationality Act for reasons of avoiding taxation by the
United States or any State (as determined by the Attorney General), or
during any succeeding calendar year.
``(2) Notwithstanding any other provision of law, not later than 30
days after the close of each calendar quarter, the Attorney General
shall publish in the Federal Register the name of each individual with
respect to whom a loss of nationality described in paragraph (1) occurs
during such quarter.
``(d) Nothing in this section shall be construed as having any
effect on the application of section 514 of the Employee Retirement
Income Security Act of 1974.''.
(b) Conforming Amendment.--The table of sections for chapter 4 of
title 4, United States Code, is amended by adding at the end the
following:
``114. Limitation on State income taxation of certain pension
income.''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts received after December 31, 1995.