[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1293 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1293

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 25, 1999

Mr. Baird (for himself, Mr. Boswell, Mr. Evans, Ms. Lee, Mr. Lipinski, 
Mr. McDermott, Mr. Metcalf, Mr. Nethercutt, Mr. Shows, Mr. Simpson, Mr. 
  Strickland, Mr. Terry, and Mr. Wise) introduced the following bill; 
 which was referred to the Committee on the Judiciary, and in addition 
to the Committee on Transportation and Infrastructure, for a period to 
      be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


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

    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 Fair 
Taxation Act of 1999''.

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)(1) An individual described in paragraph (2) shall not be 
subject to the income tax laws of a State or political subdivision of a 
State with respect to employment or work referred to in paragraph (2), 
other than the State and political subdivision in which the individual 
resides.
    ``(2) An individual referred to in paragraph (1) is--
            ``(A) any individual engaged on a vessel to perform 
        assigned duties in more than one State as a pilot licensed 
        under section 7101 of this title or licensed or authorized 
        under the laws of a State; or
            ``(B) any individual who performs regularly assigned duties 
        while engaged as a master, officer, or crewman on a vessel 
        operating on the navigable waters of more than one State.''.
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