[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 462 Engrossed in House (EH)]


  1st Session

                               H. R. 462

_______________________________________________________________________

                                 AN ACT

 To clarify that governmental pension plans of the possessions of the 
  United States shall be treated in the same manner as State pension 
 plans for purposes of the limitation on the State income taxation of 
                            pension income.
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
106th CONGRESS
  1st Session
                                H. R. 462

_______________________________________________________________________

                                 AN ACT


 
 To clarify that governmental pension plans of the possessions of the 
  United States shall be treated in the same manner as State pension 
 plans for purposes of the limitation on the State income taxation of 
                            pension income.

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

SECTION 1. CLARIFICATION OF APPLICATION OF LIMITATION ON STATE INCOME 
              TAXATION OF PENSION INCOME.

    (a) In General.--Subparagraph (G) of section 114(b)(1) of title 4, 
United States Code, is amended by inserting before the semicolon ``or 
any plan which would be a governmental plan (as so defined) if 
possessions of the United States were treated as States for purposes of 
such section 414(d)''.
    (b) Correction of Clerical Error.--Section 114 of such title 4 is 
amended by redesignating subsection (e) as subsection (c).
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts received after the date of the enactment of this Act.

            Passed the House of Representatives October 18, 1999.

            Attest:

                                                                 Clerk.