[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5298 Introduced in House (IH)]






108th CONGRESS
  2d Session
                                H. R. 5298

To amend title 4, United States Code, to clarify the treatment of self-
    employment for purposes of the limitation on State taxation of 
                           retirement income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 8, 2004

  Mr. Cannon introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
To amend title 4, United States Code, to clarify the treatment of self-
    employment for purposes of the limitation on State taxation of 
                           retirement income.

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

SECTION 1. CLARIFICATION OF TREATMENT OF SELF-EMPLOYMENT FOR PURPOSES 
              OF THE LIMITATION ON STATE TAXATION OF RETIREMENT INCOME.

    (a) In General.--Section 114(b)(1)(I) of title 4, United States 
Code, is amended by inserting ``including such a plan, program, or 
arrangement for a self-employed individual,'' after ``section 
3121(v)(2)(C) of such Code,''.
    (b) Application.--The amendment made by this section applies to 
amounts received after December 31, 1995.
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