[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 86 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                 H. R. 86

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 2005

Mr. Frelinghuysen 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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