[106th Congress Public Law 489]
[From the U.S. Government Printing Office]


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[DOCID: f:publ489.106]


[[Page 114 STAT. 2207]]

Public Law 106-489
106th Congress

                                 An Act


 
 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. <<NOTE: Nov. 9, 2000 -  [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.''.

    Approved November 9, 2000.

LEGISLATIVE HISTORY--S. 893 (H.R. 1293):
---------------------------------------------------------------------------

HOUSE REPORTS: No. 106-927, Pt. 1 accompanying H.R. 1293 (Comm. on the 
Judiciary).
SENATE REPORTS: No. 106-421 (Comm. on Commerce, Science, and 
Transportation).
CONGRESSIONAL RECORD, Vol. 146 (2000):
            Sept. 28, considered and passed Senate.
            Oct. 24, considered and passed House.

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