[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 1246 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                S. 1246

 To amend title 4 of the United States Code to prohibit the imposition 
 of discriminatory commuter taxes by political subdivisions of States.


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                   IN THE SENATE OF THE UNITED STATES

                             June 21, 1999

     Mr. Torricelli (for himself, Mr. Lieberman, Mr. Dodd, and Mr. 
  Lautenberg) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
 To amend title 4 of the United States Code to prohibit the imposition 
 of discriminatory commuter taxes by political subdivisions of States.

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

SECTION 1. PROHIBITION ON IMPOSITION OF DISCRIMINATORY COMMUTER TAXES 
              BY POLITICAL SUBDIVISIONS OF STATES.

    (a) In General.--Chapter 4 of title 4, United States Code, is 
amended by adding at the end the following:
``Sec. 116. Prohibition on imposition of discriminatory commuter taxes 
              by political subdivisions of States
    ``A political subdivision of a State may not impose a tax on income 
earned within such political subdivision by nonresidents of the 
political subdivision unless the effective rate of such tax imposed on 
such nonresidents who are residents of such State is not less than such 
rate imposed on such nonresidents who are not residents of such 
State.''.
    (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:

``116. Prohibition on imposition of discriminatory commuter taxes by 
                            political subdivisions of States.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of enactment of this Act.
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