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






                                                 Union Calendar No. 558
106th CONGRESS
  2d Session
                                H.R. 1293

                      [Report No. 106-927, Part I]

 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

                            October 3, 2000

  Additional sponsors: Mr. Cummings, Mr. Inslee, Mr. Abercrombie, Mr. 
DeFazio, Mr. LaFalce, Mrs. Jones of Ohio, Mr. Udall of New Mexico, Mr. 
Moore, Mr. Hill of Indiana, Mr. Phelps, Mr. Pascrell, Ms. Sanchez, Mr. 
Borski, Mrs. Emerson, Mr. Vento, Mr. Hastings of Washington, Mr. Dicks, 
                             and Mr. Pastor

                            October 3, 2000

              Reported from the Committee on the Judiciary

                            October 3, 2000

Referral to the Committee on Transportation and Infrastructure extended 
           for a period ending not later than October 3, 2000

                            October 3, 2000

Committee on Transportation and Infrastructure discharged; committed to 
the Committee of the Whole House on the State of the Union and ordered 
                             to be printed

_______________________________________________________________________

                                 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.''.




                                                 Union Calendar No. 558

106th CONGRESS

  2d Session

                               H. R. 1293

                      [Report No. 106-927, Part I]

_______________________________________________________________________

                                 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.

_______________________________________________________________________

                            October 3, 2000

              Reported from the Committee on the Judiciary

                            October 3, 2000

Referral to the Committee on Transportation and Infrastructure extended 
           for a period ending not later than October 3, 2000

                            October 3, 2000

Committee on Transportation and Infrastructure discharged; committed to 
the Committee of the Whole House on the State of the Union and ordered 
                             to be printed