[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):
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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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