109 HR 1004 IH: Nonresident Income Tax Freedom Act of 2005 U.S. House of Representatives 2005-03-01 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 109th CONGRESS 1st Session H. R. 1004 IN THE HOUSE OF REPRESENTATIVES March 1, 2005 Mr. Baird introduced the following bill; which was referred to the Committee on the Judiciary A BILL To amend title 4 of the United States Code to prohibit a State from imposing a discriminatory tax on income earned within such State by nonresidents of such State.

1.

Short title

This Act may be cited as Nonresident Income Tax Freedom Act of 2005.

2.

Prohibition on imposition of income taxes by states on nonresidents

(a)

In general

Chapter 4 of title 4, United States Code, is amended by adding at the end the following:

127.

Prohibition on imposition of income taxes by states on nonresidents

Except to the extent otherwise provided in any voluntary compact between or among States, a State or political subdivision thereof may not impose a tax on income earned within such State or political subdivision by nonresidents of such State.

. (b)

Conforming amendment

The table of sections for chapter 4 of title 4, United States Code, is amended by adding at the end the following: 127. Prohibition on imposition of income taxes by States on nonresidents. (c)

Effective date

The amendments made by this section shall apply to taxable years ending after the date of enactment of this Act.