[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2014 Referred in Senate (RFS)]

  1st Session
                                H. R. 2014


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 30, 1999

     Received; read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 AN ACT


 
  To prohibit a State from imposing a discriminatory commuter tax on 
                             nonresidents.

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

SECTION 1. PROHIBITION ON IMPOSING DISCRIMINATORY COMMUTER TAX ON 
              NONRESIDENTS.

    (a) Prohibition.--A State may not impose a tax on the income earned 
in the State by nonresidents unless the tax is of substantial equality 
of treatment for the citizens of the State and the nonresidents so 
commuting.
    (b) State.--For purposes of subsection (a), the term ``State'' 
includes the District of Columbia and any political subdivision of a 
State.

            Passed the House of Representatives June 29, 1999.

            Attest:

                                                 JEFF TRANDAHL,

                                                                 Clerk.