[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 893 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                 S. 893

 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 SENATE OF THE UNITED STATES

                             April 27, 1999

Mr. Gorton (for himself and Mrs. Murray) introduced the following bill; 
    which was read twice and referred to the Committee on Commerce, 
                      Science, and Transportation

_______________________________________________________________________

                                 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. 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.''.
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