[Congressional Record Volume 145, Number 58 (Tuesday, April 27, 1999)]
[Senate]
[Pages S4280-S4281]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. GORTON (for himself and Mrs. Murray):
  S. 893. A bill to amend title 46, United States Code, to provide 
equitable treatment with respect to State and local income taxes for 
certain individuals who perform duties on vessels; to the Committee on 
Commerce, Science, and Transportation.


                 transportation worker tax fairness act

  Mr. GORTON. Mr. President, I rise today to introduce the 
Transportation Worker Tax Fairness Act. This legislation will ensure 
that transportation workers who toil away on our nation's waterways 
receive the same tax treatment afforded their peers who work on the 
nation's highways, railroads, or navigate the skies.

  Truck drivers, railroad personnel, and airline personnel are 
currently

[[Page S4281]]

covered by the Interstate Commerce Act, which exempts their income from 
double taxation. Water carriers, who work on tugboats or ships, were 
not included in the original legislation. This treatment is patently 
unfair. The Transportation Worker Tax Fairness Act will rectify this 
situation by extending the same tax treatment to personnel who work on 
the navigable waters of more than one state.
  Mr. President, this legislation will have no impact on the federal 
treasury. This measure simply allows those who work our navigable 
waterways protection from double taxation.
  This matter came to my attention through a series of constituent 
letters from Columbia River tug boat operators who are currently facing 
taxation from Oregon as well as Washington state. I am committed to 
pursuing this avenue of relief for my constituents, as well as hard 
working tug boat operators across the nation.
  Mr. President, I ask unanimous consent that the text of the bill be 
printed in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 893

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

     SECTION 1. AMENDMENT OF CHAPTER 111 OF TITLE 46, UNITED 
                   STATES CODE.

       Section 11108 of title 46, United States Code, is amended--
       (1) by inserting ``(a) Withholding.--'' before ``Wages''; 
     and
       (2) by adding at the end the following:
       ``(b) Liability.--
       ``(1) Limitation on jurisdiction to tax.--An individual to 
     whom this subsection applies is not subject to the income tax 
     laws of a State or political subdivision of a State, other 
     than the State and political subdivision in which the 
     individual resides, with respect to compensation for the 
     performance of duties described in paragraph (2).
       ``(2) Application.--This subsection applies to an 
     individual--
       ``(A) engaged on a vessel to perform assigned duties in 
     more than one State as a pilot licensed under section 7101 of 
     this title or licensed or authorized under the laws of a 
     State; or
       ``(B) who performs regularly-assigned duties while engaged 
     as a master, officer, or crewman on a vessel operating on the 
     navigable waters of more than one State.''.
                                 ______