[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1998 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 1998

To amend the District of Columbia Home Rule Act to permit the District 
of Columbia to impose a tax on income earned as a professional athlete 
                    by nonresidents of the District.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 25, 2011

  Ms. Norton introduced the following bill; which was referred to the 
              Committee on Oversight and Government Reform

_______________________________________________________________________

                                 A BILL


 
To amend the District of Columbia Home Rule Act to permit the District 
of Columbia to impose a tax on income earned as a professional athlete 
                    by nonresidents of the District.

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

SECTION 1. PERMITTING TAXATION OF NONRESIDENT PROFESSIONAL ATHLETE 
              INCOME BY DISTRICT OF COLUMBIA.

    (a) Permitting District To Impose Tax.--Section 602(a)(5) of the 
District of Columbia Home Rule Act (sec. 1-206.02(a)(5), D.C. Official 
Code) is amended by striking the semicolon at the end and inserting the 
following: ``, other than any income earned by the individual as a 
professional athlete;''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply with respect to income earned on or after the date of the 
enactment of this Act.
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