[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5742 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 5742

  To prohibit a State from imposing a discriminatory commuter tax on 
                 nonresidents, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 14, 2002

  Mr. Frelinghuysen (for himself, Mr. Ferguson, Mr. Pallone, and Mr. 
    Holt) introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
  To prohibit a State from imposing a discriminatory commuter tax on 
                 nonresidents, and for other purposes.

    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.
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