IB

Union Calendar No. 558

106TH CONGRESS

2D SESSION H.R. 1293

[Report No. 106–927, Part I]

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.

IN THE HOUSE OF REPRESENTATIVES

MARCH 25, 1999

Mr. BAIRD (for himself, Mr. BOSWELL, Mr. EVANS, Ms. LEE, Mr. LIPINSKI,

Mr. MCDERMOTT, Mr. METCALF, Mr. NETHERCUTT, Mr. SHOWS, Mr.

SIMPSON, Mr. STRICKLAND, Mr. TERRY, and Mr. WISE) introduced the

following bill; which was referred to the Committee on the Judiciary, and

in addition to the Committee on Transportation and Infrastructure, for

a period to be subsequently determined by the Speaker, in each case for

consideration of such provisions as fall within the jurisdiction of the committee concerned

OCTOBER 3, 2000

Additional sponsors: Mr. CUMMINGS, Mr. INSLEE, Mr. ABERCROMBIE, Mr.

DEFAZIO, Mr. LAFALCE, Mrs. JONES of Ohio, Mr. UDALL of New Mexico, Mr. MOORE, Mr. HILL of Indiana, Mr. PHELPS, Mr. PASCRELL, Ms.

SANCHEZ, Mr. BORSKI, Mrs. EMERSON, Mr. VENTO, Mr. HASTINGS of

Washington, Mr. DICKS, and Mr. PASTOR

OCTOBER 3, 2000

Reported from the Committee on the Judiciary

OCTOBER 3, 2000

Referral to the Committee on Transportation and Infrastructure extended for

a period ending not later than October 3, 2000

OCTOBER 3, 2000

Committee on Transportation and Infrastructure discharged; committed to the

Committee of the Whole House on the State of the Union and ordered

to be printed
2

•HR 1293 RH

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.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Transportation Em5 ployee Fair Taxation Act of 1999’’.

6 SEC. 2. EQUITABLE TREATMENT FOR INDIVIDUALS EM7 PLOYED ON VESSELS WITH RESPECT TO

8 STATE AND LOCAL INCOME TAXES.

9 Section 11108 of title 46, United States Code, is

10 amended—

11 (1) by inserting ‘‘(a)’’ before the first sentence;

12 and

13 (2) by adding at the end the following:

14 ‘‘(b)(1) An individual described in paragraph (2)

15 shall not be subject to the income tax laws of a State or

16 political subdivision of a State with respect to employment

17 or work referred to in paragraph (2), other than the State

18 and political subdivision in which the individual resides.

19 ‘‘(2) An individual referred to in paragraph (1) is—

20 ‘‘(A) any individual engaged on a vessel to per21 form assigned duties in more than one State as a
3

•HR 1293 RH

1 pilot licensed under section 7101 of this title or li2 censed or authorized under the laws of a State; or

3 ‘‘(B) any individual who performs regularly as4 signed duties while engaged as a master, officer, or

5 crewman on a vessel operating on the navigable wa6 ters of more than one State.’’.
Union Calendar No. 558

106TH CONGRESS

2D SESSION H. R. 1293

[Report No. 106–927, Part I]

A BILL

To amend title 46, United States Code, to provide

equitable treatment with respect to State andlocal income taxes for certain individuals whoperform duties on vessels.

OCTOBER 3, 2000

Reported from the Committee on the Judiciary

OCTOBER 3, 2000

Referral to the Committee on Transportation and Infrastructure extended for a period ending not later than

October 3, 2000

OCTOBER 3, 2000

Committee on Transportation and Infrastructure discharged; committed to the Committee of the Whole

House on the State of the Union and ordered to beprinted