[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 893 Enrolled Bill (ENR)]

        S.893

                       One Hundred Sixth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

           Begun and held at the City of Washington on Monday,
             the twenty-fourth day of January, two thousand


                                 An Act


 
 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. AMENDMENT OF CHAPTER 111 OF TITLE 46, UNITED STATES CODE.
    Section 11108 of title 46, United States Code, is amended--
        (1) by inserting ``(a) Withholding.--'' before ``Wages''; and
         (2) by adding at the end the following:
    ``(b) Liability.--
        ``(1) Limitation on jurisdiction to tax.--An individual to whom 
    this subsection applies is not subject to the income tax laws of a 
    State or political subdivision of a State, other than the State and 
    political subdivision in which the individual resides, with respect 
    to compensation for the performance of duties described in 
    paragraph (2).
        ``(2) Application.--This subsection applies to an individual--
            ``(A) 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) 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.''.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.