I 108th CONGRESS 2d Session H. R. 5298 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.

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.