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 com-
mittee concerned
OCTOBER 3, 2000
Additional sponsors: Mr. CUMMINGS, Mr. INSLEE, Mr. ABERCROMBIE, Mr.
DEFAZIO, Mr. LAFALCE, Mrs. JONES of Ohio, Mr. UDALL of New Mex-
ico, 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
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.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Transportation Em-
ployee Fair Taxation Act of 1999’’.
SEC. 2. EQUITABLE TREATMENT FOR INDIVIDUALS EM-
PLOYED ON VESSELS WITH RESPECT TO
STATE AND LOCAL INCOME TAXES.
Section 11108 of title 46, United States Code, is
amended—
(1) by inserting ‘‘(a)’’ before the first sentence;
and
(2) by adding at the end the following:
‘‘(b)(1) An individual described in paragraph (2)
shall not be subject to the income tax laws of a State or
political subdivision of a State with respect to employment
or work referred to in paragraph (2), other than the State
and political subdivision in which the individual resides.
‘‘(2) An individual referred to in paragraph (1) is—
‘‘(A) any individual engaged on a vessel to per-
form assigned duties in more than one State as a
pilot licensed under section 7101 of this title or li-
censed or authorized under the laws of a State; or
‘‘(B) any individual who performs regularly as-
signed duties while engaged as a master, officer, or
crewman on a vessel operating on the navigable wa-
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 and
local income taxes for certain individuals who
perform duties on vessels.
OCTOBER 3, 2000
Reported from the Committee on the Judiciary
OCTOBER 3, 2000
Referral to the Committee on Transportation and Infra-
structure extended for a period ending not later than
October 3, 2000
OCTOBER 3, 2000
Committee on Transportation and Infrastructure dis-
charged; committed to the Committee of the Whole
House on the State of the Union and ordered to be
printed